2014-06-02T09:27:47-05:00 2013-08-31 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2012-09-01 411729340 MACPHAIL CENTER FOR MUSIC MACP 6123210100 501 S SECOND STREET MINNEAPOLIS MN 55401 KYLE CARPENTER 6123210100 2014-05-28 1 XIAOYAN LUO P01305207 6123764500 2012 2015-11-30 17:44:51Z KYLE CARPENTER 501 S SECOND STREET MINNEAPOLIS MN 55401 9836520 0 X WWW.MACPHAIL.ORG X 1994 MN ADDRESS THE MUSIC EDUCATIONAL NEEDS OF THE RESIDENTS OF TWIN CITIES METROPOLITAN AREA AND BEYOND. 32 30 293 534 0 0 2429748 3893266 5677911 5921122 5574 3198 -57450 -62921 8055783 9754665 120500 120500 0 0 6837220 7270852 60307 29734 791515 2352674 2475885 9370701 9896971 -1314918 -142306 25497894 26294164 2577364 3518766 22920530 22775398 X TO TRANSFORM LIVES AND ENRICH THE COMMUNITY THROUGH MUSIC EDUCATION. 0 0 7904995 120500 5921122 MACPHAIL CENTER FOR MUSIC TRANSFORMS LIVES AND COMMUNITIES THROUGH EXCEPTIONAL MUSIC LEARNING EXPERIENCES. IT IS OUR VISION TO PROVIDE STUDENTS OF ALL BACKGROUNDS AND ABILITIES ACCESS TO THE FINEST MUSIC LEARNING THROUGH EXTRAORDINARY FACULTY, INNOVATIVE PROGRAMS AND INTEGRATED LEARNING TECHNOLOGY TO CREATE SUCCESSFUL OUTCOMES. WE ACHIEVE THIS IN THREE WAYS: PARTNERSHIPS, PERFORMANCES, AND MUSIC EDUCATION AT OUR MINNEAPOLIS, APPLE VALLEY AND WHITE BEAR LAKE SITES. IN ADDITION, MACPHAIL NOW OFFERS LESSONS LIVE, ONLINE. IN FY13, MACPHAIL DIRECTLY AFFECTED 60,000 LIVES THROUGH PROGRAMS, WORKSHOPS, AND CONCERTS. PARTNERSHIPS: IN THE 2012-2013 ACADEMIC YEAR, MACPHAIL'S COMMUNITY PARTNERSHIPS PROGRAM PROVIDED SERVICES TO 6,500 STUDENTS IN 80 LOCATIONS. THAT REPRESENTS MORE THAN HALF OF ALL MACPHAIL'S STUDENTS. 52% OF THE STUDENTS IN OUR COMMUNITY PARTNERSHIPS PROGRAM QUALIFY FOR FREE AND REDUCED LUNCH. PARTNERSHIP LOCATIONS RANGE FROM THE ECONOMICALLY-CHALLENGED SCHOOLS AND PRESCHOOLS TO HOSPITALS AND ELDER CARE FACILITIES. MACPHAIL'S ONLINE SCHOOL PARTNERSHIP PROGRAM, LAUNCHED IN 2011, NOW SERVES 1,500 STUDENTS FROM 17 RURAL MINNESOTA SCHOOLS WITH ONLINE BAND CLINICS, INSTRUMENT SPECIFIC LESSONS, CHOIR WORKSHOPS AND 1-ON-1 LESSONS. ONSITE MUSIC INSTRUCTION: IN FY13 MACPHAIL PROVIDED MUSIC EDUCATION TO 5,100 STUDENTS THROUGH OUR ON-SITE LOCATIONS IN MINNEAPOLIS, WHITE BEAR LAKE AND APPLE VALLEY LOCATIONS. TO INCREASE ACCESS FOR STUDENTS IN FY13, MACPHAIL PROVIDED OVER $540,000 IN TUITION ASSISTANCE AND SCHOLARSHIPS TO SUPPORT THE ENROLLMENT OF 775 STUDENTS, REPRESENTING AN 8% INCREASE IN FINANCIAL AID FROM THE PREVIOUS YEAR. THE AVERAGE ADJUSTED GROSS INCOME FOR FAMILIES QUALIFYING FOR AID WAS $39,813. MACPHAIL'S FY13 DEMOGRAPHIC SURVEY SHOWS AN INCREASE OF STUDENTS FROM RACIALLY AND ETHNICALLY DIVERSE BACKGROUND - FROM 21% IN 2010 TO 30% IN 2013. WITH NEW OFFERINGS AND A TEEN ADVISORY COUNCIL (MACTAC), MACPHAIL IS INVESTING IN COMMUNITY LEADERS OF THE FUTURE BY PROVIDING OPPORTUNITIES FOR CREATIVE EXPRESSION AND MEANINGFUL INPUT INTO MACPHAIL OFFERINGS. VOICES OF EXPERIENCE, A CHOIR FOR ADULTS AGED 55 AND OLDER, WAS LAUNCHED AS A PARTNERSHIP BETWEEN MACPHAIL AND THE MINNESOTA CHORALE, ILLUSTRATING AN INCREASE IN ADULT PARTICIPATION AT MACPHAIL. THE PERCENTAGE OF ADULT STUDENTS HAS INCREASED BY 5% SINCE 2010 WITH 26% OF STUDENTS NOW BEING 19 YEARS OR OLDER. PERFORMANCES AND EVENTS: MACPHAIL FEATURES MORE THAN 450 LIVE CONCERTS AND EVENTS EVERY YEAR, REACHING 27,000 GUESTS. IN FY13, MACPHAIL EVENTS INCLUDED THE MACPHAIL SPOTLIGHT SERIES, A SIX-PART PERFORMANCE SERIES SHOWCASING MACPHAIL'S FACULTY AND SPECIAL GUESTS. IN FY13, MACPHAIL CONTINUED THE SUCCESSFUL FREE FAMILY MUSIC SERIES, PROVIDING YOUNG FAMILIES WITH A LIVE CONCERT, FREE SAMPLE LESSONS AND A MUSIC-THEMED ART PROJECT, ATTRACTING SELL OUT AUDIENCES FOR EACH EVENT.FOR MORE INFORMATION ABOUT MACPHAIL CENTER FOR MUSIC, PLEASE GO TO WWW.MACPHAIL.ORG. 7904995 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 42 0 1 293 1 0 0 0 0 0 0 0 0 0 0 X 32 30 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X BRIAN BRADEN 6123210100 501 S SECOND STREET MINNEAPOLIS MN 55401 CHRISTOPHER PERRIGO 3.00 X X 0 0 0 PATTY MURPHY 2.00 X X 0 0 0 AJAY GUPTA 2.00 X X 0 0 0 JANIE MAYERON 2.00 X X 0 0 0 THOMAS A ABOOD 1.00 X 0 0 0 JANE ALEXANDER 1.00 X 0 0 0 BARRY BERG 1.00 X 0 0 0 SALLY BLANKS 1.00 X 0 0 0 MARK BORMAN 1.00 X 0 0 0 MARGARET BRACKEN 1.00 X 0 0 0 ELLEN BREYER 1.00 X 0 0 0 HUDIE BROUGHTON 1.00 X 0 0 0 ROMA CALATYUD-STOCKS 1.00 X 0 0 0 TOM CLARK 1.00 X 0 0 0 LESLIE FRECON 1.00 X 0 0 0 RAHOUL GHOSE 1.00 X 0 0 0 TWANYA HOOD HILL 1.00 X 0 0 0 PENNY HUNT 1.00 X 0 0 0 ROBERT LAWSON 1.00 X 0 0 0 DIANA LEWIS 1.00 X 0 0 0 W THOMAS MCENERY 1.00 X 0 0 0 KATHLEEN M MORTENSON 1.00 X 0 0 0 DAVID E MYERS PH D 1.00 X 0 0 0 SONJA NOTEBOOM 1.00 X 0 0 0 RODERICK A PALMORE 1.00 X 0 0 0 CONNIE REMELE 1.00 X 0 0 0 SAMUEL SALAS 1.00 X 0 0 0 CHRISTOPHER SIMPSON 1.00 X 0 0 0 KIM CROSBY SNOW 1.00 X 0 0 0 PETER R SPOKES 1.00 X 0 0 0 KIRAN STORDALEN 1.00 X 0 0 0 STEVEN WELLS 1.00 X 0 0 0 KYLE CARPENTER 45.00 X 196604 0 11265 PAUL BABCOCK 45.00 X 136600 0 11265 BRIAN BRADEN 45.00 X 103499 0 11075 JENNIFER HALCROW 45.00 X 44223 0 5894 480926 0 39499 3 0 1 0 0 451060 742957 2699249 196612 3893266 TUITION AND FEES 611600 5921122 5921122 5921122 3198 3198 6155 0 6155 6155 6155 5475 451060 81855 -76380 -76380 MISCELLANEOUS 900099 7304 7304 7304 9754665 5921122 0 -59723 120500 120500 647341 122053 235846 289442 5613800 4993852 401594 218354 530736 467629 40096 23011 478975 399414 47068 32493 31347 31347 35908 35908 29734 29734 152027 91613 18268 42146 268662 266233 2429 285432 103235 149949 32248 99584 59750 19917 19917 363371 327188 25477 10706 58591 51902 6274 415 35673 23770 8606 3297 836247 718607 78427 39213 34615 29663 3301 1651 BOND RELATED EXPENSES 57257 57257 TRAINING 51923 30423 17100 4400 EQUIP RENTAL/MAINTENANC 48045 47845 200 MISCELLANEOUS 38832 11413 2270 25149 78371 39905 21556 16910 9896971 7904995 1200461 791515 108466 26216 3547521 4042926 1739474 2535788 19003 46632 69115 66596 24590620 5199626 19825458 19390994 110587 109568 78270 75444 25497894 26294164 175629 209571 959173 1100172 890000 890000 500000 1269432 52562 49591 2577364 3518766 X 20012032 19495943 1674874 2041456 1233624 1237999 22920530 22775398 25497894 26294164 X -142306 -2826 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1206598 11825 550 12286 1206687 1208761 16972 1179 20314 1206598 1225687 4785 20756 42467 1208761 1215902 14364 20958 25537 1225687 1203965 51019 -21701 17381 1215902 0.00000 0.98230 0.01770 0 0 417888 417888 18978735 5027116 13951619 308333 172510 135823 4853751 4853751 31913 31913 19390994 GIFT ANNUITY LIABILITY 49591 49591 X 9837895 83230 83230 9754665 0 9754665 9978826 81855 81855 9896971 0 9896971 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT FUNDS ARE USED TO PROVIDE SUPPORT FOR LONG TERM SUPPORT OF THE ORGANIZATION AND ITS PROGRAMS. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE AND MINNESOTA STATUTE 290, AND IS GENERALLY EXEMPT FROM REAL ESTATE TAXES. THE ORGANIZATION IS A PUBLIC CHARITY AND CONTRIBUTIONS TO THE ORGANIZATION QUALIFY AS CHARITABLE TAX DEDUCTIONS BY CONTRIBUTORS. THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THE ORGANIZATION'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE TAX RETURNS FOR THE YEARS 2010 THROUGH 2012 ARE OPEN TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF TRUST 1,375. SPECIAL EVENT EXPENSES 81,855. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 81,855. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 THE CENTER ALWAYS INCLUDES A NONDISCRIMINATORY CLAUSE IN ITS ADVERTISEMENTS. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE SCHEDULE E, PART I, LINE 6 THE ORGANIZATION RECEIVES ANNUAL SUPPORT FROM GOVERNMENT SOURCES - MINNESOTA STATE ART BOARD. X X X X X X X 1 LAURA LITTLEFORD 2062 MARSHALL AVENUE 33 ST PAUL MN 55104 FUNDRAISING 0 371135 29734 341401 371135 29734 341401 MN MUSIC MATTERS LUNCHEON 451060 451060 6573 29464 37951 ANNUAL MEETING 5475 5475 6480 1387 456535 451060 5475 6573 35944 39338 81855 -76380 1 MCKNIGHT FELLOWSHIP GRANT FOR PERFORMING MUSICIANS 16 112500 N/A N/A PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE MCKNIGHT FELLOWSHIP GRANT FOR PERFORMING MUSICIANS: WITH THE GENEROUS SUPPORT OF THE MCKNIGHT FOUNDATION, MACPHAIL CENTER FOR MUSIC AWARDS FELLOWSHIPS WHICH RECOGNIZE AND PROVIDE SUPPORT FOR MID-CAREER PERFORMING MUSICIANS. A MCKNIGHT FELLOWSHIP CAN HELP AN ARTIST SET ASIDE PERIODS OF TIME FOR STUDY, REFLECTION, EXPERIMENTATION, AND EXPLORATION; TAKE ADVANTAGE OF AN OPPORTUNITY; OR WORK ON A NEW PROJECT. THESE PRESTIGIOUS FELLOWSHIPS ARE INTENDED TO REWARD ARTISTIC EXCELLENCE AND TO SUPPORT PERFORMING MUSICIANS WHO HAVE REACHED A CRITICAL POINT IN THEIR CAREER DEVELOPMENT. THERE IS A DETAILED APPLICATION AND SELECTION PROCESS IN PLACE TO DETERMINE RECIPIENTS. DUE TO THE NATURE OF THE FELLOWSHIP, NO FORMAL MONITORING IS REQUIRED. X X X X X 0 0 0 0 0 0 0 0 0 KYLE CARPENTER 196604 0 0 0 0 0 0 0 11265 0 207869 0 0 0 A CITY OF MINNEAPOLIS 416005375 603783FM1 2006-08-30 11300000 CONSTRUCTION OF NEW BUILDING 0 0 0 A 10410000 11300000 226000 11074000 2008 0 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 1 1 0 0 0 0 SCHEDULE K PART IV, ARBITRAGE, LINE 2C DATE REBATE COMPUTATION PERFORMED ISSUER NAME: CITY OF MINNEAPOLIS DATE THE REBATE COMPUTATION WAS PERFORMED: 11/01/2011 LINDSEY LEWIS FAMILY MEMBER OF BOARD MEMBER, DIANA LEWIS 15000 COMPENSATION PAID FOR THE POSITION OF EVENT MANAGER 0 DIANA BABCOCK FAMILY MEMBER OF PRESIDENT, PAUL BABCOCK 56258 COMPENSATION FOR THE POSTITION AS PROGRAM DIRECTOR 0 ANDREA NOTEBOOM FAMILY MEMBER OF BOARD MEMBER, SONJA NOTEBOOM 10370 COMEPNSATION PAID FOR POSITION AS A FACULTY MEMBER 0 X 3 139312 FMV X MUSIC INSTRUMENTS 3 57300 APPRAISED VALUE 0 1 0 METHOD FOR DETERMINING NUMBER OF CONTRIBUTIONS: PART I, COLUMN (B): LINE 9 REPRESENTS THE NUMBER OF CONTRIBUTIONS; LINE 25 REPRESENTS THE NUMBER OF CONTRIBUTIONS AND THE ITEMS RECEIVED. FORM 990, PART VI, SECTION B, LINE 11 THE BOARD FINANCE CHAIR AND OTHER MEMBERS OF THE FINANCE COMMITTEE WILL REVIEW THE FORM 990 WITH REPRESENTATIVES FROM THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM AND THE ORGANIZATION'S CFO. THE FULL BOARD OF DIRECTORS WILL RECEIVE THE PUBLIC INSPECTION COPY OF THE RETURN BEFORE THE MAY 2014 BOARD MEETING. COPIES OF SCHEDULE B WILL BE MADE AVAILABLE FOR THE BOARD TO REVIEW. THE BOARD FINANCE CHAIR WILL PRESENT THE FORM 990 TO THE BOARD AT THE MAY 2014 BOARD MEETING FOR REVIEW. THE BOARD WILL VOTE TO APPROVE FILING THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY AT THE BEGINNING OF THE FISCAL YEAR, CONFLICT OF INTEREST STATEMENT FORMS ARE COMPLETED BY BOARD MEMBERS AND SENIOR MANAGEMENT. INDIVIDUALS WITH POTENTIAL CONFLICTS OF INTEREST MUST DISCLOSE ALL MATERIAL FACTS TO THE BOARD OR SENIOR MANAGEMENT, WHO WITHOUT THE INTERESTED INDIVIDUAL WILL DETERMINE IF A CONFLICT EXISTS. THE CONFLICTED INDIVIDUAL WILL NOT PARTICIPATE IN THE DISCUSSION TO DETERMINE IF A CONFLICT EXISTS, NOR VOTE ON THE TRANSACTION IF A CONFLICT IS DETERMINED TO EXIST. ALL PROCEEDINGS RELATED TO CONFLICTS ARE DOCUMENTED IN THE MEETING MINUTES INCLUDING THE DISCLOSURE AND THE INDIVIDUAL'S INELIGIBILITY TO VOTE. FORM 990, PART VI, SECTION B, LINE 15 WHEN SETTING COMPENSATION FOR THE ORGANIZATION'S OFFICERS AND KEY EMPLOYEES, THE HUMAN RESOURCES COMMITTEE UTILIZES INPUT BY INDEPENDENT PERSONS, USES APPROPRIATE COMPARABILITY DATA AND CONDUCTS CONTEMPORANEOUS SUBSTANTIATION OF THE PROCESS. THE PROCESS WAS LAST UNDERTAKEN DURING THE FISCAL YEAR COVERED BY THIS RETURN FOR THE CEO, KYLE CARPENTER; THE PRESIDENT/COO, PAUL BABCOCK; AND THE CFO, BRIAN BRADEN. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND THE FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF TRUST 1,375. CHANGE IN VALUE OF MUSIC LLC -4,201.