2014-03-10T16:40:51-05:00 2013-06-30 721088864 LAPORTE APAC 111 VETERANS MEMORIAL BLVD SUITE 600 METAIRIE LA 700054958 990 2012-07-01 581702220 FRIENDS OF WWOZ INC FRIE 5045681239 PO BOX 51840 NEW ORLEANS LA 70151 CAROL SOLOMON 5045681239 2014-03-06 1 AMY E WALTERS CPA CCIFP P01078383 5048355522 2012 2015-11-30 17:44:51Z CAROL SOLOMON PO BOX 51840 NEW ORLEANS LA 70151 4227392 0 X WWW.WWOZ.ORG X 1986 LA FRIENDS OF WWOZ, INC. OPERATES A NONCOMMERCIAL, EDUCATIONAL RADIO STATION WHICH WAS LICENSED TO OPERATE BY THE FEDERAL COMMUNICATIONS COMMISSIONS ON OCTOBER 29, 1981. THE STATION'S CALL LETTERS ARE WWOZ-FM. THE MISSION OF THE STATION IS TO CELEBRATE THE CULTURAL DIVERSITY OF NEW ORLEANS AND ITS SURROUNDING REGIONS THROUGH MUSIC AND INFORMATION. THE STATION IS FUNDED MAINLY BY FEDERAL AND STATE GRANTS, SUPPORT FROM THE NEW ORLEANS JAZZ AND HERITAGE FOUNDATION, COMMUNITY FUNDRAISING AND UNDERWRITING CONTRIBUTIONS. THE BROADCAST HOURS OF THE RADIO STATION WERE 8,760 FOR YEAR ENDED JUNE 30, 2013. 16 16 16 600 0 0 4060641 3952889 0 0 807 484 118923 56113 4180371 4009486 0 0 0 0 879743 886453 0 0 80879 3277577 3179738 4157320 4066191 23051 -56705 1360333 1245701 64077 6149 1296256 1239552 X FRIENDS OF WWOZ, INC. OPERATES A NONCOMMERICAL, EDUCATIONAL RADIO STATION WHICH WAS LICENSED TO OPERATE BY THE FEDERAL COMMMUNICATIONS COMMISSIONS ON OCTOBER 29, 1981. THE STATION'S CALL LETTERS ARE WWOZ-FM. THE MISSION OF THE STATION IS TO CELEBRATE THE CULTURAL DIVERSITY OF NEW ORLEANS AND ITS SURROUNDING REGIONS THROUGH MUSIC AND INFORMATION. THE STATION IS FUNDED MAINLY BY FEDERAL AND STATE GRANTS, SUPPORT FROM THE NEW ORLEANS JAZZ AND HERITAGE FOUNDATION, COMMUNITY FUNDRAISING AND UNDERWRITING CONTRIBUTIONS. THE BROADCAST HOURS OF THE RADIO STATION WERE 8,760 FOR YEAR ENDED JUNE 30, 2013. 0 0 3737336 136052 FRIENDS OF WWOZ, INC. OPERATES A NONCOMMERICAL, EDUCATIONAL RADIO STATION WHICH WAS LICENSED TO OPERATE BY THE FEDERAL COMMMUNICATIONS COMMISSIONS ON OCTOBER 29, 1981. THE STATION'S CALL LETTERS ARE WWOZ-FM. THE MISSION OF THE STATION IS TO CELEBRATE THE CULTURAL DIVERSITY OF NEW ORLEANS AND ITS SURROUNDING REGIONS THROUGH MUSIC AND INFORMATION. THE STATION IS FUNDED MAINLY BY FEDERAL AND STATE GRANTS, SUPPORT FROM THE NEW ORLEANS JAZZ AND HERITAGE FOUNDTION, COMMUNITY FUNDRAISING AND UNDERWRITING CONTRIBUTIONS. THE BROADCAST HOURS OF THE RADIO STATION WERE 8,760 FOR YEAR ENDED JUNE 30, 2013. 3737336 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 41 0 1 16 1 0 0 0 0 0 1 1 0 0 0 0 X 16 16 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X BEAU ROYSTER 5045681239 1008 N PETERS STREET NEW ORLEANS LA 70116 CAROL SOLOMON 2.00 X X 0 0 0 CJ BLANCHE 2.00 X X 0 0 0 PARKER STERNBERGH 2.00 X X 0 0 0 MARY JOHNSTON-NORRISS 2.00 X X 0 0 0 BOB EDMUNDSON 2.00 X 0 0 0 DAVID TORKANOWSKY 2.00 X 0 0 0 KAREN B SOLOMON 2.00 X 0 0 0 JIM HUTCHINSON 2.00 X 0 0 0 PETER LABORDE 2.00 X 0 0 0 DEBORAH DUPLECHIN HARKINS 2.00 X 0 0 0 DAVID FRANCIS 2.00 X 0 0 0 BELINDA LEWIS BATISTE 2.00 X 0 0 0 RICHARD CORTIZAS 2.00 X 0 0 0 RUTH CHOUEST 2.00 X 0 0 0 JULIE WISE ORECK 2.00 X 0 0 0 KATY ROUBION 2.00 X 0 0 0 DAVID FREEDMAN 40.00 X 88437 0 6750 BEAU ROYSTER 40.00 X 75354 0 7220 163791 0 13970 0 0 0 0 0 1774792 1421750 60520 695827 3952889 484 484 2352 2352 135615 71540 64075 64075 136052 146366 -10314 -10314 4009486 -10314 0 66911 169111 155453 10436 3222 495009 431966 2196 60847 15397 15397 148983 144138 4845 57953 37133 15266 5554 48804 48804 6890 6890 95950 61954 31921 2075 28233 28233 30607 22121 8486 11814 9892 1922 85821 69672 16149 69890 69890 61133 61133 TAXES ON UBTI 4646 4646 JAZZ FEST EXPENSES 2013962 2013962 WEBSITE 223482 223482 PROGRAM PRODUCTION 177312 177312 321194 236684 75329 9181 4066191 3737336 247976 80879 344550 260762 204146 204554 303371 27241 21211 0 1503169 767554 468968 735615 1183 0 16904 17529 1360333 1245701 59284 6149 4793 0 64077 6149 X 963134 1149926 333122 89626 1296256 1239552 1360333 1245701 -56705 0 X X 0 1 X 1 0 X 3268014 3508308 3473677 4060641 3952889 18263529 63063 80581 79558 247346 271667 742215 3331077 3588889 3553235 4307987 4224556 19005744 7500 7500 0 7500 7500 18998244 1093 2260 1381 807 2836 8377 48530 23960 44231 116721 49623 26220 45612 807 2836 125098 60203 7769 19797 10780 98549 3440903 3622878 3618644 4319574 4227392 19229391 0.98800 0.97690 0.00650 0.00870 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 416023 35000 381023 1087146 732554 354592 735615 X 4277592 50200 217906 268106 4009486 0 4009486 4334297 50200 217906 268106 4066191 0 4066191 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE STATION'S ACTIVITIES RELATING TO THE OPERATION OF ITS RADIO STATION ARE EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE STATION QUALIFIES AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION AS DEFINED IN SECTION 509(A) OF THE CODE. THE STATION FOLLOWS THE PROVISIONS OF THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES TOPIC OF THE FASB ACCOUNTING STANDARDS CODIFICATION. ALL TAX RETURNS HAVE BEEN APPROPRIATELY FILED BY THE STATION. THE STATION RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE. THE STATION'S TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. THE STATION'S FEDERAL TAX RETURNS FOR THE YEARS ENDED JUNE 30, 2010, 2011, AND 2012 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. AS OF JUNE 30, 2013, MANAGEMENT EVALUATED THE STATION'S TAX POSITION AND CONCLUDED THAT THE STATION HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT EXPENSES FOR SPECIAL EVENTS 71,540. SWAMP SHOP EXPENSES 32,191. COOKBOOK PRINTING 114,175. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT EXPENSES FOR SPECIAL EVENTS 71,540. SWAMP SHOP EXPENSES 32,191. COOKBOOK PRINTING 114,175. MANGO FREEZE 82298 82298 49407 PIANO NIGHT 53317 53317 22133 135615 135615 71540 71540 64075 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS ONE MEMBER, THE NEW ORLEANS JAZZ AND HERITAGE FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7A THE NEW ORLEANS JAZZ AND HERITAGE FOUNDATION SHALL APPOINT ALL REGULAR MEMBERS OF THE BOARD OF DIRECTORS WHENEVER A VACANCY OR NEWLY CREATED DIRECTORSHIP OCCURS. FORM 990, PART VI, SECTION A, LINE 7B THE NEW ORLEANS JAZZ AND HERTIAGE FOUNDATION HAS THE RIGHT TO APPROVE OR RATIFY DECISIONS OF THE ORGANIZATION'S GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 WILL BE REVIEWED BY THE FINANCE COMMITTEE AND THEN THE PRESIDENT OF THE BOARD. THE ENTIRE BOARD IS GIVEN THE OPPORTUNITY TO REVIEW THE FORM 990. UPON APPROVAL BY THE BOARD, IT WILL BE RELEASED FOR SUBMISSION TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION ADHERES TO THE CONFLICT OF INTEREST POLICY OF THE NEW ORLEANS JAZZ AND HERITAGE FOUNDATION, WHICH HAS THE RIGHT TO APPROVE OR RATIFY DECISIONS OF THE ORGANIZATION'S GOVERNING BODY. THE ORGANIZATION'S INTERNAL POLICY IS IN THE PROCESS OF BEING REVISED AND FORMALIZED. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR DETERMINING COMPENSATION IS AS FOLLOWS: THE COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS OF THE ORGANIZATION. THE COMPENSATION IS REVIEWED AND APPROVED USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILAR QUALIFIED PERSONS IN SIMILAR SITUATED ORGANIZATIONS. ALL DELIBERATION AND DECISIONS REGARDING THE DETERMINATION OF COMPENSATION ARE DOCUMENTED IN THE MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 2C THE FINANCE COMMITTEE AND BOARD MEMBERS ARE RESPONSIBLE FOR OVERSIGHT OF THE AUDIT. THIS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART VI, SECTION B, LINE 13 & 14 THE ORGANIZATION CURRENTLY ADHERES TO THE WHISTLEBLOWER POLICY AND THE DOCUMENT RETENTION POLICY OF THE NEW ORLEANS JAZZ AND HERITAGE FOUNDATION. THE ORGANIZATION'S OWN WHISTLEBLOWER POLICY AND DOCUMENT RETENTION POLICY ARE IN THE PROCESS OF BEING REVISED AND FORMALIZED BY THE BOARD OF DIRECTORS. PART IV, LINE 29 FRIENDS OF WWOZ, INC. RECEIVED A TOTAL OF $50,200 OF NONCASH CONTRIBUTIONS IN THE FISCAL YEAR ENDED 6/30/13. THIS AMOUNT IS NOT INCLUDED ON FORM 990, PART VIII, LINE 1F, AS IT IS CONSIDERED A "DONATED USE OF FACILITIES" FOR TAX PURPOSES AND IS A RECONCILING ITEM ON SCHEDULE D. THIS AMOUNT REPRESENTS A WAIVER OF RENT PAYMENTS GIVEN TO WWOZ BY THE FRENCH MARKET CORPORATION IN EXCHANGE FOR RADIO UNDERWRITING. IN ACCORDANCE WITH THE SCHEDULE M INSTRUCTIONS, THESE CONTRIBUTIONS OF THE USE OF FACILITIES WERE NOT INCLUDED ON SCHEDULE M. NEW ORLEANS JAZZ AND HERITAGE FOUNDATION 1205 N RAMPART STREET NEW ORLEANS LA 70116 720692744 PROMOTE NEW ORLEANS JAZZ AND HERITAGE LA 501(C)(3) 9 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0