2014-05-13T13:56:21-05:00 2013-12-31 381357951 PLANTE & MORAN PLLC 27400 NORTHWESTERN HWY SOUTHFIELD MI 48034 990 2013-01-01 383283759 SPHINX ORGANIZATION INC SPHI 3138779100 400 RENAISSANCE CENTER NO 2550 DETROIT MI 48243 AARON DWORKIN PRESIDENT 3138779100 2014-05-12 1 PAUL D BRYANT P00241185 2483522500 2013 2015-11-30 17:44:51Z AARON DWORKIN 400 RENAISSANCE CENTER NO 2550 DETROIT MI 48243 6778556 0 X WWW.SPHINXMUSIC.ORG X 1996 MI TO INCREASE THE PARTICIPATION OF BLACKS AND LATINOS IN MUSIC SCHOOLS, AS PROFESSIONAL MUSICIANS, AND AS CLASSICAL AUDIENCES; TO ADMINISTER YOUTH DEVELOPMENT INITIATIVE IN UNDERSERVED COMMUNITIES THROUGH MUSIC EDUCATION; TO PROMOTE THE CREATION, PERFORMANCE, AND PRESERVATION OF WORKS BY BLACK AND LATINO COMPOSERS. 26 25 14 30 0 0 2974573 6445705 297387 280806 -15103 -5162 0 -57115 3256857 6664234 12200 59100 0 0 1167176 1239519 0 0 226635 1300445 1204581 2479821 2503200 777036 4161034 2530630 6907447 53014 68797 2477616 6838650 X TO INCREASE THE PARTICIPATION OF BLACKS AND LATINOS IN MUSIC SCHOOLS, AS PROFESSIONAL MUSICIANS, AND AS CLASSICAL AUDIENCES; TO ADMINISTER YOUTH DEVELOPMENT INITIATIVE IN UNDERSERVED COMMUNITIES THROUGH MUSIC EDUCATION; TO PROMOTE THE CREATION, PERFORMANCE, AND PRESERVATION OF WORKS BY BLACK AND LATINO COMPOSERS. 0 0 1034809 59100 274179 ARTISTIC: ALL ARTISTIC PROGRAMS THAT SHOWCASE ARTISTIC EXCELLENCE, HIGHLIGHTING SPHINX COMPETITION AND SPHINX VIRTUOSI TOUR AND CARNEGIE HALL, REACHING 10-15 THOUSAND ANNUALLY. 543163 EDUCATION AND OUTREACH: SPHINX'S EDUCATIONAL EFFORTS, INCLUDING PREP, OVERTURE, SPA, MUSICAL ENCOUNTERS AND CLASSICAL CONNECTIONS, REACHING 20 THOUSAND EACH YEAR, NATIONALLY, THROUGH YEAR LONG AND SUMMER EFFORTS. 480812 PUBLICITY AND PROMOTION: BROADCASTS OF SPHINX'S ARTISTIC PROGRAMS VIA TELEVISION AND RADIO, REACHING AUDIENCES AND VIEWERSHIP OF OVER 2 MILLION ANNUALLY. 2058784 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 127 0 1 14 1 0 0 0 0 0 1 1 0 0 0 0 X 26 25 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 0 1 1 0 MI NY X AARON DWORKIN 3138879100 400 RENAISSANCE CENTER SUITE 2550 DETROIT MI 48243 AARON P DWORKIN FOUNDER/PRESIDENT 40.00 X X 280487 0 92243 ANNE L TAYLOR CHAIR 1.00 X X 0 0 0 WILLIAM H CARSON VICE CHAIR 1.00 X X 0 0 0 ANTHONY GLOVER TREASURER 1.00 X X 0 0 0 CARL HERSTEIN SECRETARY 1.00 X X 0 0 0 MARTHA DARLING MEMBER 1.00 X 0 0 0 KENNETH C FISCHER MEMBER 1.00 X 0 0 0 HOWARD HERTZ MEMBER 1.00 X 0 0 0 NORMAN G HERBERT MEMBER 1.00 X 0 0 0 DEIDRE LAMBERT-BOUNDS MEMBER 1.00 X 0 0 0 PATRICIA GARCIA MEMBER 1.00 X 0 0 0 JOAN ISRAELITE MEMBER 1.00 X 0 0 0 SALLY STEGEMAN DICARLO MEMBER 1.00 X 0 0 0 VIVIAN PICKARD MEMBER 1.00 X 0 0 0 SHAUN WILSON MEMBER 1.00 X 0 0 0 KATHY WEAVER MEMBER 1.00 X 0 0 0 DIANA BIANCHI MOISON MEMBER 1.00 X 0 0 0 BEVERLY WILLIS MEMBER 1.00 X 0 0 0 RACHEL BARTON PINE MEMBER 1.00 X 0 0 0 MAXINE FRANKEL MEMBER 1.00 X 0 0 0 SANDRA L GIBSON MEMBER 1.00 X 0 0 0 LINDA H GILLUM MEMBER 1.00 X 0 0 0 ANDREA HOFFMAN MEMBER 1.00 X 0 0 0 MARJORIE PEARSALL MEMBER 1.00 X 0 0 0 MARIANNE LOCKWOOD MEMBER 1.00 X 0 0 0 AFA SADYKHLY MUSIC DIRECTOR 40.00 X 177500 0 46657 457987 0 138900 2 0 1 0 0 67705 192000 6186000 6445705 ARTIST PERFORMANCES 711130 268016 268016 APPLICANT FEES 711130 12790 12790 280806 1465 1465 34000 40627 -6627 -6627 -6627 16580 67705 73695 -57115 -57115 6664234 274179 0 -55650 X 59100 59100 372730 267247 41746 63737 643013 461040 72018 109955 112838 81315 12365 19158 47548 34408 5115 8025 63390 45451 7100 10839 27100 27100 739632 739586 46 82543 64544 6286 11713 9113 6561 1003 1549 199996 199909 44 43 9507 6846 1045 1616 32490 32490 SUBSCRIPTIONS 50823 44775 6048 PRINTING AND REPRODUCTI 32568 32568 LIASONS 13976 13976 6833 1458 5375 2503200 2058784 217781 226635 1042824 2559603 1387405 4297577 53669 3402 100401 50267 2530630 6907447 53014 68797 53014 68797 X 1090211 2541073 1387405 4297577 2477616 6838650 2530630 6907447 4161034 200000 0 X X 0 1 X 1 0 X 1544439 2218762 1876710 2974573 6445705 15060189 1544439 2218762 1876710 2974573 6445705 15060189 6132043 8928146 9270 4554 2661 1817 1465 19767 4855 4855 15084811 1565829 0.59190 0.76360 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 242479 101976 34100 15135 2724 360696 225533 30132 10961 2225 242479 1.00000 1 0 53669 3402 50267 50267 X 7934960 1190404 1190404 6744556 -80322 -80322 6664234 3573926 990404 80322 1070726 2503200 0 2503200 PART V, LINE 4: THE PURPOSE OF THE ENDOWMENTS IS TO SUPPORT SPHINX'S ARTIST DEVELOPMENT PROGRAMMING PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAX UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3). ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2013 AND 2012, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2010. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON SALE OF CAPITAL ASSET -6,627. SPECIAL EVENT DIRECT EXPENSES -73,695. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON SALE OF CAPITAL ASSET 6,627. SPECIAL EVENT DIRECT EXPENSES 73,695. SPHINX VIRTUOSI GALA 84285 67705 16580 50877 13631 9187 84285 67705 16580 50877 13631 9187 73695 -57115 1 COMPETITION BASED AWARDS 22 49350 MUSIC APPRECIATION FUND 19 8550 HONORARIUMS 4 1200 PART I, LINE 2: RECIPIENTS ARE AWARDED AMOUNTS BASED ON PLACEMENT IN COMPETITIONS, LEVEL OF PARTICIPATION IN ORGANIZATION PROGRAMS OR BASED ON FINANCIAL NEEDS. X 1 1 X X X 0 0 0 0 0 0 0 1 0 AARON P DWORKIN FOUNDER/PRESIDENT 240487 0 40000 0 0 0 24000 0 68243 0 372730 0 0 0 AFA SADYKHLY MUSIC DIRECTOR 150000 0 27500 0 0 0 14500 0 32157 0 224157 0 0 0 PART I, LINE 1A EXECUTIVE STAFF RECEIVE THE BENEFIT AND IT IS NOT TREATED AS COMPENSATION. PART I, LINE 7 BONUSES ARE BASED ON PERFORMANCE. THE EXECUTIVE COMMITTEE SETS PERFORMANCE GOALS FOR PRESIDENT AND ARTISTIC DIRECTOR AT THE BEGINNING OF THE YEAR. THOSE ARE REVIEWED AT THE END OF THE YEAR AND THE BONUS IS DETERMINED BASED ON PERFORMANCE. THERE IS NOT A MATHEMATICAL FORMULA HOWEVER THEY TEND TO RANGE FROM 10-20% OF BASE SALARY. AFA SADYKHLY SPOUSE OF PRESIDENT 209657 COMPENSATION 0 AARON P DWORKIN SPOUSE OF KEY EMPLOYEE AFA SADYKHLY 348730 COMPENSATION 0 FORM 990, PART VI, SECTION A, LINE 2 THE MUSIC DIRECTOR AND THE PRESIDENT HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 8B ALL DECISIONS ARE MADE BY THE BOARD OF DIRECTORS, THEREFORE NO DOCUMENTATION OF COMMITTEE MEETINGS IS KEPT FORM 990, PART VI, SECTION B, LINE 11 THE ENTIRE BOARD OF DIRECTORS WILL REVIEW A COPY OF THE 990 BEFORE BEING FILED. EACH MEMBER OF THE BOARD WILL BE PROVIDED A COPY OF THE 990. FORM 990, PART VI, SECTION B, LINE 12C SPHINX ISSUES CONFLICT OF INTEREST FORMS TO BOARD MEMBERS AND STAFF WHO COMPLETE THEM ON AN ANNUAL BASIS. INDIVIDUALS SIGN A STATEMENT AFFIRMING THAT THEY HAVE RECEIVED A COPY OF THIS CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTOOD THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY, AND DISCLOSES THE PERSON'S FINANCIAL INTERESTS AND FAMILY RELATIONSHIPS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST. THE BOARD FORMS ARE REVIEWED BY STAFF AND SHARED WITH THE EXECUTIVE COMMITTEE. A SUMMARY IS SHARED WITH THE FULL BOARD WITH ANY POTENTIAL IDENTIFIED CONFLICTS BEING RAISED. FORM 990, PART VI, SECTION B, LINE 15 SPECIFIC APPROVAL OF PRESIDENT AND ARTISTIC DIRECTOR'S SALARIES ARE REVIEWED AND APPROVED BY AN INDEPENDENT SALARY COMMITTEE FROM THE BOARD (I.E. COMPENSATION COMMITTEE WHICH EXCLUDES THE PRESIDENT AND ARTISTIC DIRECTOR) DUE TO THE NATURE OF THEIR RELATIONSHIP (MARRIED). THEY LOOK AT COMPARABLE SALARY LEVELS (THROUGH SIMILAR ORGANIZATIONS' FORM 990, TENURE, AND PERFORMANCE). THE SALARIES ARE AGAIN APPROVED DURING THE BOARD REVIEW AND APPROVAL OF THE ANNUAL BUDGET. THE PRESIDENT DOES NOT VOTE IN THE APPROVAL OF THE SALARIES OR BUDGET. THIS COMPENSATION PROCESS WAS LAST UNDERTAKEN IN ENTIRETY IN 2013. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G ARTIST FEES: PROGRAM SERVICE EXPENSES 670,362. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 670,362. AUDIO/VISUAL PRODUCTION: PROGRAM SERVICE EXPENSES 4,206. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,206. CONCERT PRODUCTION: PROGRAM SERVICE EXPENSES 60,490. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 60,490. DEVELOPMENT FEES: PROGRAM SERVICE EXPENSES 4,528. MANAGEMENT AND GENERAL EXPENSES 46. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,574. FORM 990, PART XII, LINE 2C THERE HAVE BEEN NO CHANGES IN THIS PROCESS FROM THE PRIOR YEAR.