2014-01-14T10:57:42-06:00 2013-08-31 310800053 CLARK SCHAEFER HACKETT & CO ONE EAST FOURTH ST SUITE 1200 CINCINNATI OH 45202 990 2012-09-01 310537080 CINCINNATI SYMPHONY ORCHESTRA CINC 5136211919 1241 ELM STREET CINCINNATI OH 452027531 RICHARD FRESHWATER 5136211919 2014-01-10 1 JANE E PFEIFER P00014949 5132413111 2014-01-10 2012 2015-11-30 17:44:51Z ARTHUR M DEVEY III 1241 ELM STREET CINCINNATI OH 452027531 51552372 0 X HTTP://CINCINNATISYMPHONY.ORG X 1894 OH PRESENT THE HIGHEST QUALITY PERFORMANCES OF MUSIC & ENHANCE CULTURAL VITALITY & QUALITY OF LIFE. 71 71 470 150 0 0 31086191 33237501 9127512 9680866 1579141 2624550 145993 212735 41938837 45755652 0 0 0 0 18137618 18289166 0 0 1105865 7609224 7542819 25746842 25831985 16191995 19923667 98362741 119151187 11062798 7947702 87299943 111203485 X THE MISSION OF THE CINCINNATI SYMPHONY ORCHESTRA IS TO PRESENT THE HIGHEST QUALITY PERFORMANCES OF GREAT MUSIC, BRINGING NATIONAL AND INTERNATIONAL DISTINCTION TO THE ORCHESTRA AND THE COMMUNITY; DELIGHT AND EDUCATE DIVERSE AUDIENCES OF ALL AGES, AND ENHANCE THE CULTURAL VITALITY AND QUALITY OF LIFE IN THE REGION, AND OPERATE IN A FINANCIALLY SOUND MANNER. 0 0 21863609 7655866 ORCHESTRA CONCERTS OF CLASSICAL WORKS (44), POPS (23), CHAMBER (4), YOUTH AND EDUCATIONAL (57), AND OTHER CONCERTS (34). ADDITIONALLY, THE ORCHESTRA PROVIDES SERVICES TO THE CINCINNATI OPERA (14), CINCINNATI MAY FESTIVAL (4), AND CINCINNATI BALLET (22). THROUGH ALL PROGRAM SERVICES OF THE ORCHESTRA THE TOTAL NUMBER OF ARTS PATRONS SERVED WAS APPROXIMATELY 308,000. 21863609 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 94 0 1 470 1 0 0 0 0 0 1 1 0 0 0 0 X 71 71 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X RICHARD FRESHWATER 5137443306 1241 ELM STREET CINCINNATI OH 452027531 X STUART AITKEN 0.50 X 0 0 0 KATHLEEN BARCLAY 0.50 X 0 0 0 DEAN LOUIS D BILIONIS 0.50 X 0 0 0 ANNE E BLACK 0.50 X 0 0 0 PAUL BOOTH 0.50 X 0 0 0 DR JOHN BOSSERT 0.50 X 0 0 0 OTTO M BUDIG JR 0.50 X 0 0 0 HAROLD BYERS 0.50 X 0 0 0 LOUIS CHABUT 0.50 X 0 0 0 MARK D CINQUINA 0.50 X 0 0 0 DR ALVIN H CRAWFORD 0.50 X 0 0 0 STEPHEN P DONOVAN 0.50 X 0 0 0 THOMAS CHARLES GARBER 0.50 X 0 0 0 SABINE GEISSLER 0.50 X 0 0 0 L TIMOTHY GIGLIO 0.50 X X 0 0 0 THOMAS HARDY 0.50 X 0 0 0 JOHN L HARRISON 0.50 X 0 0 0 FRANCIE S HILTZ 0.50 X 0 0 0 SANDRA JOFFE 0.50 X 0 0 0 RONALD KOETTERS 0.50 X 0 0 0 LISA DEHART LEHNER 0.50 X 0 0 0 H SPENCER LILES 0.50 X 0 0 0 PATRICIA LINNEMANN 0.50 X 0 0 0 MARK S LUEGERING 0.50 X 0 0 0 JOHNATHAN MCCANN 0.50 X 0 0 0 LINDA MILLER 0.50 X 0 0 0 JOHN C MOK 0.50 X 0 0 0 STEPHEN R MULLIN 0.50 X 0 0 0 PATRICIA MYERS 0.50 X 0 0 0 DR CORA K OGLE 0.50 X 0 0 0 ROBERT S OLSON 0.50 X 0 0 0 DR SANTA JEREMY ONO 0.50 X 0 0 0 NORMA PETERSEN 0.50 X 0 0 0 LEONARD M RANDOLPH JRMD 0.50 X X 0 0 0 MELODY SAWYER RICHARDSON 0.50 X X 0 0 0 JACK ROUSE 0.50 X 0 0 0 RYAN RYBOLT 0.50 X 0 0 0 ANN H SANTEN 0.50 X 0 0 0 ROSEMARY SCHLACHTER 0.50 X 0 0 0 JEFFREY S SCHLOEMER 0.50 X 0 0 0 DRUANNE FRANCE SCHUELER 0.50 X 0 0 0 JAMES SCHWAB 0.50 X 0 0 0 PAMELA SCOTT 0.50 X 0 0 0 MATTHEW Q STAUTBERG 0.50 X 0 0 0 THEODORE W STRIKER MD 0.50 X 0 0 0 NANCY WAGNER 0.50 X 0 0 0 SHEILA WILLIAMS 0.50 X 0 0 0 HON TYRONE K YATES 0.50 X 0 0 0 XIAOJIE ZAVON 0.50 X 0 0 0 FREDERICK E BRYAN III 0.50 X 0 0 0 CHARLES FLEISCHMANN III 0.50 X 0 0 0 SUSAN S FRIEDLANDER 0.50 X 0 0 0 JOSEPH W HIRSCHHORN 0.50 X 0 0 0 J MARVIN QUIN 0.50 X 0 0 0 JAMES B REYNOLDS 0.50 X 0 0 0 THOMAS STEGMAN 0.50 X 0 0 0 NANCY WALKER 0.50 X 0 0 0 CHARLES F YEISER 0.50 X 0 0 0 IVA BROWN 0.50 X 0 0 0 CHRISTOPHER COLE 0.50 X 0 0 0 DAVID FLEISHER JR 0.50 X 0 0 0 DEAN PETER LANDGREN 0.50 X 0 0 0 SUSAN MCPARTLIN 0.50 X 0 0 0 C CHRISTOPHER MUTH 0.50 X 0 0 0 KATHLEEN NIES 0.50 X 0 0 0 MARILYN J OSBORN 0.50 X 0 0 0 JACK OSBORN 0.50 X 0 0 0 JOHN J PALMER 0.50 X 0 0 0 SANDRA RIVERS 0.50 X 0 0 0 DIANNE M ROSENBERG 0.50 X 0 0 0 EDGAR L SMITH JR 0.50 X 0 0 0 ARTHUR M DEVEY III 44.00 X 294727 15663 78468 MICHAEL SMITH 25.00 X 133378 173378 65832 RICHARD FRESHWATER 30.00 X 84500 33125 20503 ILYA FINKELSHTEYN 40.00 X 163229 0 10733 ELIZABETH FREIMUTH 40.00 X 170784 0 19275 ROBERT J SULLIVAN 40.00 X 182448 0 19200 JOHN RUSSELL 40.00 X 171393 0 24132 TIMOTHY LEES 40.00 X 241130 0 19499 1441589 222166 257642 7 0 1 0 CINCINNATI ARTS ASSOCIATION 650 WALNUT STREET CINCINNATI OH 45202 BUILDING EXPENSES, RENT 651386 COLUMBIA ARTISTS MANAGEMENT 1790 BROADWAY NEW YORK NY 10019 GUEST ARTISTS 395000 GANNETT SATELLITE INFORMATION NETWORK I 3121 ELM STREET CINCINNATI OH 45202 ADVERTISING 235395 SPRINGDOT INC 2611 COLERAIN AVE CINCINNATI OH 45214 PRINTING 223731 DCM INC 45 MAIN STREET BROOKLYN NY 11201 TELEMARKETING 188019 6 63392 440464 32733645 2182479 33237501 CONCERTS 711130 8434086 8434086 OTHER 900099 1246780 1246780 9680866 842752 842752 7405348 5623550 1781798 1781798 1781798 385905 63392 173170 212735 212735 45755652 9680866 0 2837285 658948 573285 65895 19768 13714213 11729480 1485775 498958 2890326 2449129 314598 126599 1025679 892087 95552 38040 7430 7430 44300 44300 2259256 2199293 59963 1379764 1379764 463021 255527 91669 115825 681822 517541 163379 902 132286 116273 9877 6136 132784 40476 85238 7070 71834 71834 817256 785392 31864 175272 28790 146482 PERFORMANCE COSTS 688244 688244 MISCELLANEOUS 354612 59603 2442 292567 BANK FEES 122671 122671 MERCHANDISE EXPENSE 119971 119971 92296 28754 63542 25831985 21863609 2862511 1105865 2000 2200 2538920 2556694 9960257 15761023 706384 712272 17400 17400 726947 758971 29385917 16234684 13742450 13151233 70234053 85995614 434330 195780 98362741 119151187 1165372 1398025 865372 3292216 3306533 2635000 2335000 230671 2874167 908144 11062798 7947702 X 22009656 23743723 7158249 18980217 58132038 68479545 87299943 111203485 98362741 119151187 X 19923667 3825999 -339767 493643 X X 0 1 X 1 0 X 13277545 10953197 14579232 31086191 33237501 103133666 13277545 10953197 14579232 31086191 33237501 103133666 27263062 75870604 895339 927211 1113337 751513 842752 4530152 38672 3353 42025 54015 36814 39332 145993 212735 488889 108194732 90001730 0.70120 0.65710 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 68382411 13307432 6589874 1387812 143235 86748670 59828406 5726906 4211895 1282441 102355 68382411 55011674 1355655 6366271 2662885 242309 59828406 55810613 925293 2116002 3498649 341585 55011674 68989095 190946 -9206631 3728130 434667 55810613 0.14330 0.77730 0.07940 1 0 284400 284400 20822359 9226257 11596102 1121970 1121970 0 6611089 5626083 985006 546099 260374 285725 13151233 OTHER 406834 CHARITABLE GIFT ANNUITY LIABILITY 501310 908144 X DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ENDOWMENT CONSISTS OF FUNDS ESTABLISHED TO PROVIDE INCOME TO OPERATIONS. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) HAS ISSUED GUIDANCE WHICH CLARIFIES GENERALLY ACCEPTED ACCOUNTING PRINCIPLES FOR RECOGNITION, MEASUREMENT, PRESENTATION AND DISCLOSURE RELATING TO UNCERTAIN TAX POSITIONS. THIS GUIDANCE CLARIFIES THE ACCOUNTING AND RECOGNITION FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN CSO'S INCOME TAX RETURNS. CSOS INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. THE FISCAL YEARS OF FILINGS OPEN TO THESE AUTHORITIES AND AVAILABLE FOR AUDIT ARE AUGUST 31, 2010, 2011, AND 2012. CSOS POLICY WITH REGARDS TO INTEREST AND PENALTIES IS TO RECOGNIZE INTEREST THROUGH INTEREST EXPENSE AND PENALTIES THROUGH OTHER EXPENSE. IN EVALUATING CSOS TAX PROVISION AND TAX EXEMPT STATUS, INTERPRETATIONS AND TAX PLANNING STRATEGIES ARE CONSIDERED. CSO BELIEVES THE ESTIMATES ARE APPROPRIATE BASED ON THE CURRENT FACTS AND CIRCUMSTANCES. X 1 RUFFALOCODY LLC 65 KIRKWOOD NORTH ROAD SW CEDAR RAPID IA 52404 TELEFUNDING 0 129322 64780 64542 129322 64780 64542 SEASON OPENING GALA 148858 148858 2430 29915 1100 49753 NEW YEAR'S EVE 243684 63392 180292 15085 19988 4920 43837 1 56755 56755 768 3099 2275 449297 63392 385905 17515 50671 9119 95865 173170 212735 EXPLANATION OF FUNDRAISING PAYMENTS SCHEDULE G, PART I, LINE 2B, COLUMN (V) THE ORGANIZATION CONTRACTED WITH A TELEFUNDING COMPANY TO SOLICIT CONTRIBUTIONS. X X X X X 0 0 0 0 0 0 0 0 0 ARTHUR M DEVEY III 229727 15663 65000 0 0 0 54667 1000 21346 1455 370740 18118 0 0 MICHAEL SMITH 133378 133378 0 40000 0 0 20709 20709 12207 12207 166294 206294 0 0 ILYA FINKELSHTEYN 163229 0 0 0 0 0 5524 0 5209 0 173962 0 0 0 ELIZABETH FREIMUTH 170784 0 0 0 0 0 5524 0 13751 0 190059 0 0 0 ROBERT J SULLIVAN 182448 0 0 0 0 0 5524 0 13676 0 201648 0 0 0 JOHN RUSSELL 171393 0 0 0 0 0 6212 0 17920 0 195525 0 0 0 TIMOTHY LEES 241130 0 0 0 0 0 5524 0 13975 0 260629 0 0 0 A COUNTY OF HAMILTON OHIO VARIABLE RATE DEMAND ECONOMIC DEVELOPMENT BONDS 316000063 407271GP4 2007-08-15 3800000 CONSTRUCTING A NEW PERFORMANCE FACILITY AT RIVERBEND 0 0 0 A 3881566 33100 84360 3762304 1802 2010 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 0 0 1 1 PNC BANK 6.000000000000 0 0 0 0 0 ARTHUR DEVEY PRESIDENT LOAN FOR RELOCATION TO CINCINNATI AS PART OF EMPLOYMENT AGREEMENT X 106000 17400 0 1 1 17400 X 50 1842712 STOCK EXCHANGE VALUE 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 JACK OSBORN AND MARILYN OSBORN, BOTH BOARD TRUSTEES, ARE MARRIED. FORM 990, PART VI, SECTION B, LINE 11 THE CONTROLLER PREPARES SUPPORTING SCHEDULES USED FOR 990 PREPARATION. THE CONTROLLER, VICE PRESIDENT AND CFO PERFORM THE INITIAL REVIEW WITH THE CPA/AUDITOR. THE EXECUTIVE COMMITTEE REVIEWS THE 990 PRIOR TO FILING THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS MAY SERVE TWO CONSECUTIVE THREE YEAR TERMS. THE CONFLICT OF INTEREST POLICY IS COMPLETED ANNUALLY BY ALL BOARD MEMBERS. IN ADDITION TO THE SIGNING OF THE POLICY, POTENTIAL CONFLICTS OF INTEREST ARE DISCUSSED AT MEETINGS OF THE BOARD AND ANY INDIVIDUAL WITH A CONFLICT OF INTEREST MUST DISCLOSE AND EXCUSE THEMSELVES FROM ANY VOTE INVOLVING THE MATTER IN QUESTION. IF AT ANY TIME AN INTERESTED PERSON DISCLOSES OR IS DISCOVERED TO HAVE A POTENTIAL OR ACTUAL CONFLICT, THE MATTER IS HANDLED IN ACCORDANCE WITH THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 WITHIN THE EXECUTIVE COMMITTEE, THERE IS A COMPENSATION COMMITTEE THAT DETERMINES AND APPROVES COMPENSATION FOR THE PRESIDENT AND KEY EMPLOYEES OF THE ORGANIZATION. THE COMMITTEE UTILIZES 990'S FROM LOCAL ARTS GROUPS AND COMPENSATION SURVEY DATA THAT FEATURES COMPILED DATA WITH INDUSTRY STANDARDS PERTINENT TO NON-PROFITS AND FINE ART GROUPS. FORM 990, PART VI, SECTION C, LINE 19 THE CINCINNATI SYMPHONY ORCHESTRA'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART VII, SECTION A: COMPENSATION RECORDED IN THIS SECTION INCLUDES A RETROACTIVE PAYMENT FOR COMPENSATION EARNED IN 2011 BUT NOT PAID UNTIL THIS 2012 REPORTING PERIOD. THIS COMPENSATION IS ALSO INCLUDED ON SCHEDULE J, PART 2. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: ADJUSTMENT TO PENSION LIABILITY 493,368. PY ADJUSTMENT 275. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED. MUSIC AND EVENT MANAGMENT INC 1241 ELM STREET CINCINNATI OH 452027531 311378179 MANAGEMENT SERVICES FOR MUSIC FESTIVALS AND OTHER COMMUNITY EVENTS OH 501(C)(3) 509(A)(2) CINCINNATI SYMPHONY ORCHESTRA 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 0