AMERICAN COMPOSERS FORUM: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN COMPOSERS FORUM (EIN 23-7452688)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-02-05
- IRS object ID
- 201430369349300423
- Schema version
- 2012v2.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-02-05T11:30:30-06:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 410746749 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 220 SOUTH SIXTH STREET SUITE 300 | AddressLine1 |
| City | MINNEAPOLIS | City |
| State | MN | State |
| ZIP Code | 55402 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237452688 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN COMPOSERS FORUM | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | AMER | NameControl |
| Phone | 6512281407 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 75 FIFTH STREET WEST NO 522 | AddressLine1 |
| City | ST PAUL | City |
| State | MN | State |
| ZIP Code | 551021439 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JOHN NUECHTERLEIN | Name |
| Title | PRESIDENT & CEO | Title |
| Phone | 6512281407 | Phone |
| Date Signed | 2014-02-03 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | LARRY ADAMS | Name |
| PTIN | P01314654 | PTIN |
| Phone | 6123764500 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | X | AddressChange |
| Name Of Principal Officer Person | JOHN NUECHTERLEIN | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 75 FIFTH STREET WEST NO 522 | AddressLine1 |
| City | ST PAUL | City |
| State | MN | State |
| ZIP Code | 551021439 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 5343485 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.COMPOSERSFORUM.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1976 | YearFormation |
| State Legal Domicile | MN | StateLegalDomicile |
| Activity Or Mission Description | TO SUPPORT COMPOSERS AND DEVELOP NEW MARKETS FOR THEIR MUSIC. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 28 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 27 | NbrIndependentVotingMembers |
| Total Nbr Employees | 14 | TotalNbrEmployees |
| Total Nbr Volunteers | 32 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 1320780 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 806163 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 213907 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 198980 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 148565 | InvestmentIncomePriorYear |
| Investment Income Current Year | 799719 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1683252 | TotalRevenuePriorYear |
| Total Revenue Current Year | 1804862 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 388592 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 401937 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 766783 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 724461 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 239400 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 734969 | OtherExpensePriorYear |
| Other Expenses Current Year | 591293 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1890344 | TotalExpensesPriorYear |
| Total Expenses Current Year | 1717691 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -207092 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 87171 | RevenuesLessExpensesCY |
| Total Assets BOY | 7037276 | TotalAssetsBOY |
| Total Assets EOY | 7146199 | TotalAssetsEOY |
| Total Liabilities BOY | 544878 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 494804 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 6492398 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 6651395 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | THE AMERICAN COMPOSERS FORUM IS COMMITTED TO SUPPORTING COMPOSERS AND DEVELOPING NEW MARKETS FOR THEIR MUSIC. THROUGH GRANTING, COMMISSIONING, AND PERFORMANCE PROGRAMS, THE FORUM PROVIDES COMPOSERS AT ALL STAGES OF THEIR CAREERS WITH VALUABLE RESOURCES FOR PROFESSIONAL AND ARTISTIC DEVELOPMENT. BY LINKING COMMUNITIES WITH COMPOSERS AND PERFORMERS, THE FORUM FOSTERS A DEMAND FOR NEW MUSIC, ENRICHES COMMUNITIES, AND HELPS DEVELOP THE NEXT GENERATION OF COMPOSERS, MUSICIANS, AND MUSIC PATRONS. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 429586 | Expense |
| Grants | 263450 | Grants |
| Revenue | 0 | Revenue |
| Description | COMMISSIONING AND RESIDENCY: THE FORUM AWARDS COMMISSIONS AND FELLOWSHIPS THROUGH THE MCKNIGHT COMPOSER FELLOWSHIPS AND VISITING COMPOSER RESIDENCIES, THE JEROME COMPOSERS COMMISSIONING PROGRAM, THE FAITH PARTNERS PROGRAM AND LIVE MUSIC FOR DANCE. DURING THE PAST FISCAL YEAR, 52 GRANTS TO COMPOSERS AND PERFORMERS OF NEW MUSIC WERE AWARDED IN THESE PROGRAMS. ACF'S COMPOSER RESIDENCIES ARE CENTRAL TO THE MISSION OF PROVIDING NEW OPPORTUNITIES FOR COMPOSERS AND THEIR MUSIC TO FLOURISH. RECENT RESIDENCY PROJECTS HAVE INVOLVED PARTNERSHIPS WITH SCHOOLS, SOCIAL SERVICE AGENCIES, FAITH COMMUNITIES, AND PERFORMING ENSEMBLES. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 300007 | Expense |
| Grants | 0 | Grants |
| Revenue | 176216 | Revenue |
| Description | MEDIA: THE CENTERPIECES OF ACF'S MEDIA PROGRAMS ARE COMPOSERS DATEBOOK AND INNOVA RECORDINGS. CO-PRODUCED WITH MINNESOTA PUBLIC RADIO, COMPOSERS DATEBOOK CELEBRATES CONTEMPORARY COMPOSERS AND THEIR HISTORICAL COUNTERPARTS. THE TWO-MINUTE DAILY RADIO SHOW IS HEARD BY ALMOST 1MM PEOPLE ON 160 STATIONS NATIONWIDE, WITH A DAILY EMAIL NEWSLETTER DELIVERED TO THOUSANDS OF READERS. INNOVA RECORDINGS RELEASES AN AVERAGE OF 25 CDS PER YEAR REPRESENTING A DIVERSE MIX OF GENRES. THE CATALOG OF 400+ TITLES INCLUDES EXPERIMENTAL, ELECTRO-ACOUSTIC, JAZZ, WORLD MUSIC, AND CONTEMPORARY CLASSICAL TITLES. SEVERAL TITTLES HAVE RECEIVED WIDE ACCLAIM AND ARE PROMINENT IN RADIO AND MEDIA CHARTS. ACF HAS AN ARRANGEMENT WITH NAXOS OF AMERICA FOR BOTH PHYSICAL AND DIGITAL DISTRIBUTION OF ALL INNOVA TITLES, AND THE FULL CATALOG IS REPRESENTED IN ITS STREAMING LIBRARY SERVICE. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 106686 | Expense |
| Grants | 10650 | Grants |
| Revenue | 18764 | Revenue |
| Description | EDUCATION: THE FORUM'S EDUCATION PROGRAMS PROVIDE RESOURCES AND TRAINING TO ENHANCE COMPOSERS' SKILLS AS TEACHING ARTISTS, PRESENT PROFESSIONAL DEVELOPMENT WORKSHOPS FOR EDUCATORS TO ENCOURAGE CREATIVITY AND COMPOSITION IN THE CLASSROOM, AND MOTIVATE YOUNG PEOPLE TO BOTH APPRECIATE AND CREATE NEW MUSIC. HIGHLIGHTS OF THE PAST YEAR INCLUDE A NEW KLEZMER PIECE BY HANKUS NETSKY FOR THE BANDQUEST SERIES, AND A NEW CHORAL PIECE FOR THE COMPANION CHORALQUEST SERIES BY JENNIFER HIGDON. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 444914 | Expense |
| Grants | 127837 | Grants |
| Revenue | 4000 | Revenue |
| Description | OTHER PROGRAM SERVICES: THE FORUM SUPPORTED THE OTHER FOLLOWING PROGRAMS AND SERVICES DURING THE FISCAL YEAR 2012-2013: COMPOSER WORKSHOPS, COMPOSERS IN THE SCHOOLS, FIRST NATIONS COMPOSER INITIATIVE, FISCAL AGENT PROGRAMS, SONIC CIRCUITS ELECTRONIC MUSIC FESTIFAL, THE RECORDING ASSISTANCE PROGRAM, COMMUNITY PARTNERS, FAITH PARTNERS, ETC. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 444914 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Grnt | 127837 | TotalOfOtherProgramServiceGrnt |
| Total Of Other Program Service Rev | 4000 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 1281193 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 1 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 121 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 14 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 28 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 27 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MN | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PAUL HANSON | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6512512813 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 332 MINNESOTA STREET E 145 | AddressLine1 |
| City | ST PAUL | City |
| State | MN | State |
| ZIP Code | 55101 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (28 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| JOHN NUECHTERLEIN | ||||||
| PRESIDENT & CEO | 60.00 | X | X | 102073 | 0 | 10194 |
| DAVID O'FALLON | ||||||
| CHAIR | 0.50 | X | X | 0 | 0 | 0 |
| DAN THOMAS | ||||||
| VICE CHAIR | 0.50 | X | X | 0 | 0 | 0 |
| NANCY USCHER | ||||||
| VICE CHAIR | 0.50 | X | X | 0 | 0 | 0 |
| BILL SANDS | ||||||
| TREASURER | 0.50 | X | X | 0 | 0 | 0 |
| KATHLEEN VAN BERGEN | ||||||
| SECRETARY | 0.50 | X | X | 0 | 0 | 0 |
| CAROL HEEN | ||||||
| PAST CHAIR | 0.50 | X | X | 0 | 0 | 0 |
| CAROL BARNETT | ||||||
| MEMBER | 0.50 | X | 0 | 0 | 0 | |
| JAMES BERDAHL | ||||||
| MEMBER | 0.50 | X | 0 | 0 | 0 | |
| PEARL BERGAD | ||||||
| MEMBER | 0.50 | X | 0 | 0 | 0 | |
| KAREN BROOKS | ||||||
| MEMBER | 0.50 | X | 0 | 0 | 0 | |
| PATRICK CASTILLO | ||||||
| MEMBER | 0.50 | X | 0 | 0 | 0 | |
| MARRY ELLEN CHILDS | ||||||
| MEMBER | 0.50 | X | 0 | 0 | 0 | |
| DAVID CONTE | ||||||
| MEMBER | 0.50 | X | 0 | 0 | 0 | |
| DEE ANN CROSSLEY | ||||||
| MEMBER | 0.50 | X | 0 | 0 | 0 | |
| IAN DING | ||||||
| MEMBER | 0.50 | X | 0 | 0 | 0 | |
| JON DEAK | ||||||
| MEMBER | 0.50 | X | 0 | 0 | 0 | |
| JORJA FLEEZANIS | ||||||
| MEMBER | 0.50 | X | 0 | 0 | 0 | |
| STEPHEN GREEN | ||||||
| MEMBER | 0.50 | X | 0 | 0 | 0 | |
| LEAETTA HOUGH | ||||||
| MEMBER | 0.50 | X | 0 | 0 | 0 | |
| BARRY KEMPTON | ||||||
| MEMBER | 0.50 | X | 0 | 0 | 0 | |
| DAVID MYERS | ||||||
| MEMBER | 0.50 | X | 0 | 0 | 0 | |
| STEVEN OVITSKY | ||||||
| MEMBER | 0.50 | X | 0 | 0 | 0 | |
| DAVID RANHEIM | ||||||
| MEMBER | 0.50 | X | 0 | 0 | 0 | |
| EUGENE ROGERS | ||||||
| MEMBER | 0.50 | X | 0 | 0 | 0 | |
| JAMES STEPHENSON | ||||||
| MEMBER | 0.50 | X | 0 | 0 | 0 | |
| TOM VOEGELI | ||||||
| MEMBER | 0.50 | X | 0 | 0 | 0 | |
| JAMES WAFLER | ||||||
| MEMBER | 0.50 | X | 0 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 102073 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 10194 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Membership Dues | 75640 | MembershipDues |
| Government Grants | 116847 | GovernmentGrants |
| All Other Contributions | 613676 | AllOtherContributions |
| Total Contributions | 806163 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | PROGRAM SERVICE | Description |
| Business Code | 511140 | BusinessCode |
| Total Revenue Column | 198980 | TotalRevenueColumn |
| Related Or Exempt Function Income | 198980 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 198980 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 192383 | TotalRevenueColumn |
| Exclusion | $192,383 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 4145959 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 3538623 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 607336 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 607336 | TotalRevenueColumn |
| Exclusion | $607,336 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1804862 | TotalRevenueColumn |
| Related Or Exempt Function Income | 198980 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $799,719 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 26983 | Total |
| Program Services | 26983 | ProgramServices |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 374954 | Total |
| Program Services | 374954 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 112180 | Total |
| Program Services | 22436 | ProgramServices |
| Management And General | 33654 | ManagementAndGeneral |
| Fundraising | 56090 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 503584 | Total |
| Program Services | 310008 | ProgramServices |
| Management And General | 70157 | ManagementAndGeneral |
| Fundraising | 123419 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12745 | Total |
| Program Services | 7835 | ProgramServices |
| Management And General | 1780 | ManagementAndGeneral |
| Fundraising | 3130 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 46640 | Total |
| Program Services | 28083 | ProgramServices |
| Management And General | 6741 | ManagementAndGeneral |
| Fundraising | 11816 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 49312 | Total |
| Program Services | 26904 | ProgramServices |
| Management And General | 8205 | ManagementAndGeneral |
| Fundraising | 14203 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17393 | Total |
| Management And General | 17393 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 134918 | Total |
| Program Services | 122375 | ProgramServices |
| Management And General | 12543 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18828 | Total |
| Program Services | 600 | ProgramServices |
| Management And General | 16400 | ManagementAndGeneral |
| Fundraising | 1828 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 64277 | Total |
| Program Services | 54561 | ProgramServices |
| Management And General | 2467 | ManagementAndGeneral |
| Fundraising | 7249 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 86416 | Total |
| Program Services | 61204 | ProgramServices |
| Management And General | 9255 | ManagementAndGeneral |
| Fundraising | 15957 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 38093 | Total |
| Program Services | 32991 | ProgramServices |
| Management And General | 4731 | ManagementAndGeneral |
| Fundraising | 371 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18574 | Total |
| Program Services | 10074 | ProgramServices |
| Management And General | 6330 | ManagementAndGeneral |
| Fundraising | 2170 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15168 | Total |
| Program Services | 14048 | ProgramServices |
| Management And General | 411 | ManagementAndGeneral |
| Fundraising | 709 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3223 | Total |
| Management And General | 3223 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| FISCAL AGENCY EXPENSES | 70827 | 70827 | |
| RECORDING PRODUCTION | 52776 | 52776 | |
| PERFORMER FEES | 31190 | 30190 | 1000 |
| RIGHTS | 9482 | 9482 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 30128 | Total |
| Program Services | 24862 | ProgramServices |
| Management And General | 2808 | ManagementAndGeneral |
| Fundraising | 2458 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1717691 | Total |
| Program Services | 1281193 | ProgramServices |
| Management And General | 197098 | ManagementAndGeneral |
| Fundraising | 239400 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 173918 | BOY |
| EOY | 125736 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 317760 | BOY |
| EOY | 602866 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 562941 | BOY |
| EOY | 214888 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2202 | BOY |
| EOY | 2042 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 66555 | BOY |
| EOY | 59127 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5933 | BOY |
| EOY | 5941 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 93750 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 73102 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 35816 | BOY |
| EOY | 20648 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5848522 | BOY |
| EOY | 6088076 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23629 | BOY |
| EOY | 26875 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7037276 | BOY |
| EOY | 7146199 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 56457 | BOY |
| EOY | 34878 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 297321 | BOY |
| EOY | 297533 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1951 | BOY |
| EOY | 0 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 189149 | BOY |
| EOY | 162393 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 544878 | BOY |
| EOY | 494804 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 651706 | BOY |
| EOY | 705777 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2317052 | BOY |
| EOY | 2413138 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3523640 | BOY |
| EOY | 3532480 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6492398 | BOY |
| EOY | 6651395 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7037276 | BOY |
| EOY | 7146199 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 87171 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 53310 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 18516 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1604408 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 943543 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1515969 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1320780 | CurrentTaxYearMinus1Year |
| Current Tax Year | 806163 | CurrentTaxYear |
| Total | 6190863 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1604408 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 943543 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1515969 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1320780 | CurrentTaxYearMinus1Year |
| Current Tax Year | 806163 | CurrentTaxYear |
| Total | 6190863 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amounts Subst Contributors Total | 1269256 | AmountsSubstContributorsTotal |
| Public Support Total170 | 4921607 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 269720 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 131725 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 174944 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 148565 | CurrentTaxYearMinus1Year |
| Current Tax Year | 192383 | CurrentTaxYear |
| Total | 917337 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 653 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 135 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 300 | CurrentTaxYearMinus2Years |
| Total | 1088 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 7109288 | TotalSupport |
| Gross Receipts From Admissions Etc | 999280 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.69230 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.65740 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
| General Explanation | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE | GeneralExplanation |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtc |
| Included On FS | 1 | IncludedOnFS |
| Explanation In Part XIII | X | ExplanationInPartXIII |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 5506667 | BeginningOfYearBalance |
| Contributions | 7340 | Contributions |
| Investment Earnings Or Losses | 778617 | InvestmentEarningsOrLosses |
| Other Expenditures | 337444 | OtherExpenditures |
| End Of Year Balance | 5955180 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 5828835 | BeginningOfYearBalance |
| Contributions | 5249 | Contributions |
| Investment Earnings Or Losses | 47832 | InvestmentEarningsOrLosses |
| Other Expenditures | 375249 | OtherExpenditures |
| End Of Year Balance | 5506667 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 4860337 | BeginningOfYearBalance |
| Contributions | 57617 | Contributions |
| Investment Earnings Or Losses | 910881 | InvestmentEarningsOrLosses |
| End Of Year Balance | 5828835 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 4375767 | BeginningOfYearBalance |
| Contributions | 48354 | Contributions |
| Investment Earnings Or Losses | 584569 | InvestmentEarningsOrLosses |
| Other Expenditures | 148353 | OtherExpenditures |
| End Of Year Balance | 4860337 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 5191250 | BeginningOfYearBalance |
| Contributions | 188186 | Contributions |
| Investment Earnings Or Losses | -815880 | InvestmentEarningsOrLosses |
| Other Expenditures | 187789 | OtherExpenditures |
| End Of Year Balance | 4375767 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.13410 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.59290 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.27300 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 5894 | OtherCostOrOtherBasis |
| Depreciation | 5894 | Depreciation |
| Book Value | 0 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 50956 | OtherCostOrOtherBasis |
| Depreciation | 46208 | Depreciation |
| Book Value | 4748 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 36900 | OtherCostOrOtherBasis |
| Depreciation | 21000 | Depreciation |
| Book Value | 15900 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 20648 | TotalOfBookValueLandBuildings |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 1805861 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 53310 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 53310 | RevenueNotRptdF990 |
| Revenue Subtotal | 1752551 | RevenueSubtotal |
| Other Revenues Not Included | 52311 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 52311 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 1804862 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 1646864 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 1646864 | ExpensesSubtotal |
| Other Expenses Not Included | 70827 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 70827 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 1717691 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (5 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| PART IV, LINE 2B: | FUNDS HELD FOR OTHERS CONSIST OF FISCAL AGNECY, ROYALTIES PAYABLE, AND COMPOSER RECORDING PAYABLES. COMPOSERS RECORDING PAYABLES ARE BASED ON SALES OF COMPOSERS' CDS TO DISTRIBUTION COMPANIES. THE COMPOSERS WILL BE PAID UPON RECEIPT OF PAYMENT FROM THE DISTRIBUTION COMPANIES. | |
| PART V, LINE 4: | THE FORUM'S ENDOWMENT CONSISTS OF APPROXIMATELY SEVEN FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES INCLUDING SUPPORTING THE COMPOSITION AND PERFORMANCE OF WESTERN CLASSICAL MUSIC. | DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: |
| PART X, LINE 2: | THE FORUM IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IT HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION OF THE INTERNAL REVENUE CODE AND CONTRIBUTIONS TO THE ORGANIZATION QUALIFY AS A CHARITABLE CONTRIBUTION DEDUCTION FOR DONORS. THE FORUM FOLLOWS THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THIS STANDARD HAS NO IMPACT ON THE FORUM'S FINANCIAL STATEMENTS. THE FORUM'S TAX RETURNS ARE SUBJECT TO REVIEW BY FEDERAL AND STATE AUTHORITIES. THE FORUM IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. THE TAX RETURNS FOR THE YEARS ENDING JUNE 30, 2010 TO 2012 ARE OPEN TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: |
| FISCAL AGENCY REVENUE 52,311. | PART XI, LINE 4B - OTHER ADJUSTMENTS: | |
| FISCAL AGENCY EXPENSES 70,827. | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII (2 entries)
| Type Of GrantTypeOfGrant | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant | Method Of ValuationMethodOfValuation | Description Of Non Cash AssistanceDescriptionOfNonCashAssistance |
|---|---|---|---|---|
| COMPOSER FEES | 61 | 360454 | N/A | N/A |
| PERFORMANCE FEES | 2 | 14500 | N/A | N/A |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, PART I, LINE 2: ALL GRANTS ARE GIVEN UPON EXECUTION OF A LETTER OF AGREEMENT, WHICH OUTLINES A PAYMENT SCHEDULE. THE GRANTEE IS USUALLY ISSUED A THIRD OF THE AWARD UPON EXECUTION, A THIRD UPON COMPLETION OF A SCORE, AND THE FINAL THIRD WHEN ACF RECEIVES A FINAL REPORT ON THE PROJECT. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | ALL MEMBERS OF THE AMERICAN COMPOSERS FORUM ARE DUES PAYING MEMBERS. MEMBERS IN THIS ORGANIZATION DO NOT HAVE VOTING RIGHTS. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS PRESENTED TO MANAGEMENT, THE EXECUTIVE COMMITTEE OF THE BOARD AND THE FULL BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO FILING WITH THE IRS. | |
| FORM 990, PART VI, SECTION B, LINE 12C | ANNUALLY, EACH OFFICER, EMPLOYEE AND MEMBER OF THE BOARD OF DIRECTORS IS REQUIRED TO REVIEW THE FORUM'S CONFLICT OF INTEREST POLICY AND TO COMPLETE A DISCLOSURE FORM. THIS INFORMATION IS MONITORED BY THE PRESIDENT AND CEO, THE CHAIR OF THE BOARD OF DIRECTORS, AND THE CHAIR OF THE GOVERNANCE COMMITTEE. ANY RELEVANT CONFLICTS ARE DISCLOSED PRIOR TO BOARD CONSIDERATION OF A CONTRACT OR TRANSACTION, AND THE PERSON WITH THE CONFLICT IS NOT ALLOWED TO PARTICIPATE IN DISCUSSION, EXERT PERSONAL INFLUENCE, OR VOTE ON THE ISSUE. THE REMAINING BOARD MEMBERS DETERMINE IF A CONFLICT EXISTS AFTER THE CONFLICT IS DISCLOSED BY THE INDIVIDUAL. MATTERS REGARDING CONFLICTS ARE DOCUMENTED IN THE MINUTES OF THE MEETING OR IN A SEPARATE MEMORANDUM FILED WITH THE ORIGINAL MEETING MINUTES. | |
| FORM 990, PART VI, SECTION B, LINE 15A | IN COMPLIANCE WITH INTERNAL REVENUE SERVICE GUIDELINES FOR APPROVAL OF SENIOR MANAGEMENT COMPENSATION THE AMERICAN COMPOSERS FORUM (ACF) BOARD OF DIRECTORS OR A DELEGATED COMMITTEE OF THE BOARD (REFERRED TO AS THE APPROVAL BODY BELOW) WILL USE THE FOLLOWING PROCESS AND GUIDELINES TO REVIEW AND APPROVE SENIOR MANAGEMENT COMPENSATION: 1. COVERED INDIVIDUALS. A WRITTEN LIST OF SENIOR MANAGEMENT POSITIONS COVERED BY THIS POLICY (COVERED INDIVIDUALS) WILL BE MAINTAINED BY THE APPROVAL BODY. 2. IMPARTIAL DECISION MAKERS. THE COMPENSATION ARRANGEMENT MUST BE APPROVED IN ADVANCE (BEFORE ANY PAYMENT OR COMMITMENT IS MADE) BY THE APPROVAL BODY OF ACF, COMPOSED ENTIRELY OF INDIVIDUALS WHO DO NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT (EXAMPLE: NEITHER THE EXECUTIVE WHOSE COMPENSATION IS BEING DETERMINED NOR ANY OF HIS/HER FAMILY MEMBERS MAY BE PRESENT DURING THE DISCUSSION/DEBATE OR PARTICIPATE IN THE VOTE). 3. COMPARABILITY DATA. WHEN THE APPROVAL BODY IS CONSIDERING COMPENSATION TO THE COVERED INDIVIDUALS, IT MUST RELY ON COMPARABILITY DATA THAT SUPPORT THE FAIR MARKET VALUE OF THE COMPENSATION IN QUESTION. FOR EXAMPLE, WHEN CRAFTING COMPENSATION PACKAGES, THE APPROVAL BODY MUST SECURE DATA THAT DOCUMENT COMPENSATION LEVELS FOR SIMILARLY QUALIFIED INDIVIDUALS IN LIKE POSITIONS AT LIKE ORGANIZATIONS. THIS DATA MAY INCLUDE THE FOLLOWING: A) EXPERT COMPENSATION STUDIES BY INDEPENDENT FIRMS; B) WRITTEN JOB OFFERS FOR POSITIONS AT SIMILAR ORGANIZATIONS; C) DOCUMENTED TELEPHONE CALLS ABOUT SIMILAR POSITIONS AT BOTH NONPROFIT AND FOR-PROFIT ORGANIZATIONS; AND D) INFORMATION OBTAINED FROM THE IRS FORM 990 FILINGS OF SIMILAR ORGANIZATIONS. 4. CONCURRENT DOCUMENTATION. THE APPROVAL BODY MUST DOCUMENT HOW IT REACHED ITS DECISIONS, INCLUDING THE DATA ON WHICH IT RELIED. TO QUALIFY AS CONCURRENT DOCUMENTATION, WRITTEN OR ELECTRONIC RECORDS OF THE APPROVAL BODY (SUCH AS MEETING MINUTES) MUST NOTE: A) THE TERMS OF THE COMPENSATION AND THE DATE IT WAS APPROVED; B) THE MEMBERS OF THE APPROVAL BODY WHO WERE PRESENT DURING THE DELIBERATIONS ON THE COMPENSATION THAT WAS APPROVED AND THOSE WHO VOTED ON IT; C) THE COMPARABILITY DATA OBTAINED AND RELIED UPON AND HOW THE DATA WERE OBTAINED; AND D) ANY ACTIONS TAKEN WITH RESPECT TO CONSIDERATION OF THE COMPENSATION BY ANYONE WHO IS OTHERWISE A MEMBER OF THE APPROVAL BODY BUT WHO HAD A CONFLICT OF INTEREST WITH RESPECT TO THE DECISION ON THE COMPENSATION. THIS PROCESS WAS MOST RECENTLY UNDERTAKEN IN 2011 FOR THE PRESIDENT & CEO, J. NUECHTERLEIN. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE FORUM'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT MADE AVAILABLE TO PUBLIC. THE FORUM'S FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AND AT THE OFFICE OF THE MINNESOTA ATTORNEY GENERAL. | |
| FORM 990, PART XI, LINE 9: | CHANGE IN FISCAL AGENCY LIABILITY 18,516. | CHANGES IN NET ASSETS OR FUND BALANCES: |
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