2014-05-15T08:47:36-05:00 2013-06-30 042549813 ERCOLINI & COMPANY LLP 101 ARCH STREET SUITE 300 BOSTON MA 02110 990 2012-07-01 043583756 FROM THE TOP INC FROM 6174370707 295 HUNTINGTON AVENUE NO 201 BOSTON MA 02115 JENNIFER HURLEY-WALES 6174370707 2014-05-12 1 PHILIP A WEITZEL P00209483 6174825511 2014-05-12 2012 2015-11-30 17:44:51Z JENNIFER HURLEY-WALES 295 HUNTINGTON AVENUE NO 201 BOSTON MA 02115 3496180 0 X FROMTHETOP.ORG X 2002 MA TO SHOWCASE, CELEBRATE AND INSPIRE YOUNG MUSICIANS TO EXCELLENCE IN MUSIC. 17 17 38 0 0 0 1982452 2680104 822736 790773 -137 93 -120971 -56352 2684080 3414618 193969 200871 0 0 1731989 1843707 0 0 458939 1165984 947375 3091942 2991953 -407862 422665 1935862 2333027 375388 351466 1560474 1981561 X FROM THE TOP CELEBRATES THE POWER OF MUSIC IN THE HANDS OF EXTRAORDINARY YOUNG PEOPLE: UNLEASHING THE POTENTIAL OF YOUNG MUSICIANS AS LEADERS IN THE ARTS, TRUMPETING THE ROLE OF MUSICIANS AS LEADERS IN THE ARTS, INSPIRING AND BUILDING NEW AUDIENCES WITH A DEEPER APPRECIATION FOR CLASSICAL MUSIC. 0 0 1093486 773329 FROM THE TOPS RADIO SHOW IS TAPED BEFORE LIVE AUDIENCES IN CITIES AND TOWNS ACROSS THE US AND INTERNATIONALLY. DISTRIBUTED BY NPR, THE RADIO SHOW IS THE ONLY PROGRAM OF ITS KIND SHOWCASING THE TALENTS AND STORIES OF THE NATIONS MOST OUTSTANDING YOUNG CLASSICAL MUSICIANS, AIRING WEEKLY ON 250 PUBLIC RADIO STATIONS AND REACHING 700,000 LOYAL LISTENERS EACH YEAR. THE SHOW IS CARRIED IN ALL 10 OF THE TOP 10 RADIO MARKETS AND IN 20 OF THE TOP 25 MARKETS AND IS AMONG THE MOST POPULAR PROGRAMS ON PUBLIC RADIO, ALONGSIDE A PRAIRIE HOME COMPANION AND THIS AMERICAN LIFE.EACH ONE-HOUR EPISODE OF FROM THE TOP PRESENTS HIGH-CALIBER PERFORMANCES BY PRE-COLLEGIATE MUSICIANS AND FEATURES A VARIED AND ROBUST REPERTOIRE. IN INTERVIEWS WITH HOST AND ACCLAIMED PIANIST CHRISTOPHER ORILEY, THESE YOUNG PEOPLE SHARE THEIR STORIES ABOUT BALANCING LIFE AS A KID IN AMERICA WITH THEIR DEDICATION TO CLASSICAL MUSIC. THEY ARE WITTY, INSIGHTFUL, SOMETIMES GOOFY, AND NEVER FAIL TO INSPIRE. EVERY SHOW ENCOURAGES US TO APPRECIATE AND VALUE MUSIC AS A DEEPLY ENRICHING AND IMPORTANT PART OF LIFE, AND DEMONSTRATES THE NECESSITY OF DISCIPLINE, PASSION, AND FOCUS AS THE FOUNDATION OF ANY GREAT HUMAN ACHIEVEMENT.FROM THE TOP RECRUITS THE BEST YOUNG TALENT IN THE COUNTRY AND RECEIVES OVER 1,000 APPLICATIONS A YEAR FROM KIDS WHO ARE INCREASINGLY DIVERSE IN THEIR AGE, STATE OF RESIDENCE, INSTRUMENTATION, ETHNICITY, AND FAMILY INCOME LEVEL. LIVE AUDITIONS TAKE PLACE AT MUSIC CAMPS, SCHOOL PROGRAMS, COMMUNITY ARTS CENTERS, RADIO STATIONS, AND ARTS MAGNET SCHOOLS IN THE CITIES WHERE FROM THE TOP TOURS. IN FY13, FROM THE TOP SHOWCASED THE EXCEPTIONAL TALENTS OF 316 YOUNG MUSICIANS, RECORDED 18 NEW EPISODES BEFORE LIVE AUDIENCES, AND PRODUCED TWO IN-STUDIO HIGHLIGHT EPISODES. FROM THE TOP TRAVELED TO THESE DIVERSE LOCATIONS: BEIJING, CHINA; CHAUTAUQUA AND TROY, NEW YORK; BOSTON, MASSACHUSETTS; GREENSBURG, PENNSYLVANIA; DAVIS, CALIFORNIA; SARASOTA, FLORIDA; DALLAS, EL PASO, AND SAN MARCOS, TEXAS; DENVER, COLORADO; TUCSON AND MESA, ARIZONA; ATHENS, GEORGIA; NEW ALBANY, OHIO; AND PRINCETON, NEW JERSEY. FY13 SEASON HIGHLIGHTS INCLUDE FROM THE TOPS FIRST-EVER VISIT TO CHINA TO TAPE TWO SHOWS AT THE GREAT WALL INTERNATIONAL MUSIC ACADEMY IN BEIJING, AND RECORDING SHOWS WITH TWO OF THE UNITED STATES FINEST SYMPHONY ORCHESTRAS THE DALLAS SYMPHONY ORCHESTRA AND THE COLORADO SYMPHONY. 358782 5661 AT THE HEART OF FROM THE TOPS MISSION IS THE BELIEF THAT YOUNG PEOPLE CAN MAKE AN IMPORTANT CONTRIBUTION TO THE WORLD BY SHARING WHO THEY ARE AND WHAT THEY LOVE TO DO. THIS MISSION IS BROUGHT TO LIFE BY PREPARING YOUNG MUSICIANS ACROSS THE COUNTRY TO BE INSTRUMENTS OF CHANGE IN THEIR COMMUNITIES THROUGH MULTIPLE PATHWAYS. FROM THE TOPS EDUCATION AND COMMUNITY OUTREACH PROGRAMS UNLEASH THE POTENTIAL OF YOUNG MUSICIANS AS LEADERS IN THE ARTS - TAKING THEM OUT OF THE CONCERT HALL AND INTO THE COMMUNITY TO PROVIDE POWERFUL EXPERIENCES WITH MUSIC TO THOUSANDS OF STUDENTS, SENIORS, PATIENTS, AND OTHERS ACROSS THE COUNTRY EACH YEAR. THESE PROGRAMS OFFER A RANGE OF OPPORTUNITIES FOR YOUNG MUSICIANS TO EXPLORE THEIR INDIVIDUAL LEADERSHIP PATHWAYS AS 21ST CENTURY MUSICIANS AND USE THE TRANSFORMATIVE POWER OF MUSIC TO ENGAGE NEW AUDIENCES, AS WELL AS PROVIDE SCHOOLCHILDREN AND OTHERS WITH ACCESS TO LIVE CLASSICAL MUSIC AND LEARNING EXPERIENCES THAT THEY OTHERWISE WOULD NOT HAVE. AS PART OF THE NATIONAL TOUR, SHOW PERFORMERS PARTICIPATE IN AN ARTS LEADERSHIP WORKSHOP AND OUTREACH ACTIVITIES DESIGNED TO DEVELOP YOUNG MUSICIANS LEADERSHIP ABILITIES, LEVERAGE THE POWER OF YOUNG ARTISTS TO SERVE AS POSITIVE ROLE MODELS, AND SERVE LOCAL COMMUNITY NEEDS FOR MUSIC EDUCATION. DURING THE WORKSHOP THEY DISCUSS HOW ARTISTS AND LEADERS EFFECTIVELY ADVOCATE FOR THE ARTS, AND DISCOVER THEIR UNIQUE PATHWAYS AND POTENTIAL AS ARTS LEADERS. IN FY13, IN CONJUNCTION WITH 15 OF THE 18 SHOWS, FROM THE TOP PERFORMERS BROUGHT THEIR MUSIC AND ENERGY BEYOND THE CONCERT HALL LEADING OUTREACH EVENTS AT SCHOOLS AND COMMUNITY ORGANIZATIONS TO PROVIDE 1,000 STUDENTS, SENIORS, AND OTHERS WITH INSPIRATIONAL EXPERIENCES WITH LIVE CLASSICAL MUSIC. THESE OPPORTUNITIES OFFER YOUNG MUSICIANS VALUABLE TRAINING AND EXPERIENCE TO PREPARE THEM FOR MULTI-FACETED CAREERS IN THE ARTS AND HELP INSPIRE AND BUILD NEW AUDIENCES FOR CLASSICAL MUSIC. FOLLOWING THEIR FROM THE TOP EXPERIENCE, MANY PERFORMERS GO ON TO CREATE AND IMPLEMENT THEIR OWN ARTS LEADERSHIP PROJECTS IN THEIR HOME COMMUNITIES.IN BOSTON, FROM THE TOPS CENTER FOR THE DEVELOPMENT OF ARTS LEADERS (CDAL BOSTON) OFFERS BOSTON-AREA YOUNG MUSICIANS OPPORTUNITIES TO BE ARTS LEADERS AND USE THEIR MUSICAL TALENTS, PASSION, AND COMMITMENT TO GIVE BACK TO THE COMMUNITY. EACH YEAR, FROM THE TOP PROVIDES TEEN MUSICIANS WITH ARTS LEADERSHIP TRAINING AND TEAMS THEM UP WITH BOSTON-AREA SCHOOLS AND NON-PROFITS TO PROVIDE HIGH-QUALITY MUSIC AND LEARNING OPPORTUNITIES TO STUDENTS, SENIORS, PATIENTS, FAMILIES, AND OTHERS. IN FY13, 23 TEEN ARTS LEADERS PARTICIPATED IN THE CDAL BOSTON PROGRAM THAT INCLUDED TEAM BUILDING, MENTORING, AND APPLIED COMMUNITY SERVICE PROJECTS. THEY DONATED MORE THAN 2,000 HOURS OF COMMUNITY SERVICE BENEFITTING 1,100 SCHOOLCHILDREN, PATIENTS, AND ELDERS IN SCHOOLS AND COMMUNITY CENTERS IN THE BOSTON AREA: CONSERVATORY LAB CHARTER SCHOOL IN BRIGHTON; GODDARD HOUSE ASSISTED LIVING FACILITY IN BROOKLINE; JAMES J. CHITTICK ELEMENTARY SCHOOL IN MATTAPAN IN PARTNERSHIP WITH MUSICONNECTS; CITIZENS SCHOOLS AT ORCHARD GARDENS SCHOOL IN ROXBURY; AND THE LEONARD P. ZAKIM CENTER FOR INTEGRATIVE THERAPIES AT DANA FARBER CANCER INSTITUTE IN BOSTON.IN ADDITION, 6 MILLION 2ND TO 12TH GRADE STUDENTS LEARNED ABOUT FROM THE TOP PERFORMERS IN MUSIC TEXTBOOKS AND LISTENED TO THEIR RADIO PERFORMANCES ON COMPANION CDS IN COLLABORATION WITH MACMILLAN/MCGRAW HILL PUBLISHERS. 356942 11783 IN ADDITION TO MAINTAINING A STRONG PRESENCE ON RADIO, FROM THE TOP EXPANDED ITS ONLINE CONTENT AND ESTABLISHED A PRESENCE ON MANY MAJOR SOCIAL MEDIA OUTLETS, INCLUDING FACEBOOK, TWITTER, AND YOUTUBE, ENABLING INCREASED ENGAGEMENT AND PARTICIPATION OF ALUMNI, DONORS, AND NEW AUDIENCES. FROM THE TOPS WEBSITE DREW MORE THAN 300,000 VISITS AND ITS SOCIAL MEDIA COMMUNITY COLLECTIVELY REACHED NEARLY 10,000 FANS AND THEIR EXTENDED SOCIAL NETWORKS OF MORE THAN TWO MILLION PEOPLE. SUBSCRIBERS DOWNLOADED THE FROM THE TOP PODCAST MORE THAN 10,000 TIMES.A POPULAR FEATURE OF FROM THE TOPS WEBSITE IS A COMPLETE RADIO ARCHIVE OF MORE THAN 275 SHOW EPISODES, WHERE STREAMING AUDIO IS ACCOMPANIED BY PHOTOGRAPHS, VIDEO CLIPS, A BACKSTAGE BLOG SERIES HOSTED BY RADIO SHOW ANNOUNCER JOANNE ROBINSON, AND WRITTEN REFLECTIONS FROM THE PERFORMERS.IN ADDITION, FROM THE TOP HAS OVER 120 VIDEOS AVAILABLE ON YOUTUBE AND FROM THE TOPS WEBSITE FEATURING THE PERFORMANCES, EXPERIENCES, AND STORIES OF YOUNG CLASSICAL MUSICIANS AS THEY PREPARE AND PERFORM FOR LIVE AUDIENCES ACROSS THE COUNTRY. THE VIDEOS ARE DESIGNED TO CAPTURE ATTENTION, ENTERTAIN, AND COMMUNICATE TO VIEWERS HOW FROM THE TOP PERFORMERS ARE REGULAR KIDS FROM A VAST ARRAY OF BACKGROUNDS WHO HAVE ACHIEVED SIGNIFICANT SUCCESS IN CLASSICAL MUSIC THROUGH DISCIPLINE, PASSION, AND FOCUS. THEY PROMOTE FROM THE TOPS YOUNG PERFORMERS AS ROLE MODELS INSPIRING VIEWERS OF ALL AGES TO DO THEIR BEST AND DEMONSTRATING THE POWER OF MUSIC TO POSITIVELY IMPACT LIVES.2013 WAS A PARTICULARLY SUCCESSFUL YEAR FOR FROM THE TOP VIDEOS. BEATBOXING BACH, A UNIQUE, ONLINE VIDEO, WHICH FEATURES A REINVENTION OF BACHS GOLDBERG VARIATIONS, HAS RECEIVED MORE THAN 98,000 VIEWS SINCE LAUNCHING IN NOVEMBER 2012, REACHING MORE THAN 50,000 VIEWS IN ITS FIRST MONTH. ANOTHER VIDEO OF A 9-YEAR-OLD VIOLINIST PLAYING SARASATE RECEIVED A HUGE RESPONSE WHEN FROM THE TOP SHARED IT ON FACEBOOK (OVER 74,000 VIEWS). 356461 200871 0 SINCE 2005, FROM THE TOP AND THE JACK KENT COOKE FOUNDATION HAVE PARTNERED TO OFFER SCHOLARSHIPS, AND PERFORMANCE AND LEARNING OPPORTUNITIES TO HIGH-ACHIEVING, LOW-INCOME MUSICIANS (AGES 8 TO 18) THROUGH THE JACK KENT COOKE YOUNG ARTIST AWARD PROGRAM. THE PROGRAM PROVIDES SELECTED YOUNG MUSICIANS WITH $10,000 SCHOLARSHIPS TO HELP OFFSET THE PROHIBITIVELY EXPENSIVE COSTS OF STUDYING CLASSICAL MUSIC AT A HIGH LEVEL AS WELL AS AN OPPORTUNITY TO PERFORM ON A NATIONAL BROADCAST OF FROM THE TOP AND PARTICIPATE IN FROM THE TOPS ARTS LEADERSHIP PROGRAM. ALL JACK KENT COOKE YOUNG ARTISTS COMPLETE A SELF-DESIGNED ARTS LEADERSHIP ACTIVITY (UNDER THE MENTORSHIP OF FROM THE TOPS SCHOLARSHIP AND EDUCATION DEPARTMENTS) WITHIN EIGHT MONTHS OF THEIR RESPECTIVE SHOW APPEARANCE. DURING THE PAST EIGHT YEARS, FROM THE TOP HAS LIFTED THE FINANCIAL BURDEN FOR 180 MUSICIANS, PROVIDING THEM WITH THE NEEDED FINANCIAL SUPPORT THAT ALLOWS THEM TO DEVELOP THEIR ARTISTRY AND MOVE TOWARDS ACHIEVING THEIR EDUCATIONAL GOALS WITH INCREASED CONFIDENCE AND FOCUS. IN FY13, 20 YOUNG MUSICIANS RECEIVED THE JACK KENT COOKE YOUNG ARTIST AWARD. EACH SCHOLARSHIP RECIPIENTS $10,000 SCHOLARSHIP CAN BE APPLIED TO INSTRUMENT/EQUIPMENT PURCHASE, MUSIC CAMP TUITION AND TRAVEL EXPENSES, PRIVATE LESSONS, OR OTHER PURPOSES FOR ARTISTIC DEVELOPMENT. 356461 200871 2165671 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 45 0 1 38 1 0 0 0 0 0 1 1 0 0 0 0 X 17 17 0 0 0 0 1 0 0 1 1 0 0 0 1 1 1 0 0 1 1 0 MA X JENNIFER HURLEY-WALES 6174370707 295 HUNTINGTON AVENUE SUITE 201 BOSTON MA 021154433 JEFFREY RAYPORT 4.00 X X 0 0 0 JENNIFER HURLEY-WALES 32.00 X X 131250 0 774 GERALD SLAVET 40.00 X X 0 0 0 BETH S KLARMAN 1.00 X 0 0 0 STEPHEN SYMCHYCH 1.00 X X 0 0 0 JOHN PATTILLO 4.00 X X 0 0 0 DAVID FEIGENBAUM 1.00 X 0 0 0 GLORIA ROSE 1.00 X 0 0 0 CORINNE FERGUSON 1.00 X 0 0 0 ELAINE LINDLEY LEBUHN 1.00 X 0 0 0 STEPHEN SHAPIRO 1.00 X 0 0 0 JANET WHITLA 1.00 X 0 0 0 ANTHONY WOODCOCK 1.00 X 0 0 0 MARIE LLEWELLYN 1.00 X 0 0 0 SUSAN B COHEN 1.00 X 0 0 0 DEBORAH CHIPMAN 1.00 X 0 0 0 MARK VOLPE 1.00 X 0 0 0 DAVID BALSOM 40.00 X 101779 0 13266 KATHERINE GUTIERREZ 40.00 X 125000 0 13139 358029 0 27179 3 0 0 0 TOM VOEGELI PO BOX 245 MARINE ON ST CROIX MN 55047 PRODUCER 128407 1 430812 125500 2123792 52676 2680104 ROAD SHOW FEES 611710 387329 387329 CARRIAGE FEES 611710 386000 386000 EDUCATIONAL FEES 611710 5661 5661 11783 11783 790773 428 428 335 -335 -335 -335 24875 430812 81227 -56352 -56352 3414618 790438 0 -55924 200871 200871 131250 91875 26250 13125 1430438 862424 239850 328164 153102 105097 18761 29244 128917 70944 33387 24586 15141 15141 104499 61296 11625 31578 37117 24568 5263 7286 232682 223335 4375 4972 30279 20479 4110 5690 16272 10523 4813 936 PRODUCTION COSTS 360931 360931 PROFESSIONAL FEES 72933 59451 11630 1852 MARKETING 52210 41643 3700 6867 TELEPHONE 16844 11647 2312 2885 8467 5446 1267 1754 2991953 2165671 367343 458939 995834 1043076 522593 522711 318964 621466 36498 39289 424848 318363 61973 106485 1935862 2333027 97022 92646 256000 218412 22366 40408 375388 351466 X 735643 712833 824831 1268728 1560474 1981561 1935862 2333027 X 422665 243785 -245363 X 0 1 X 1 0 X 2460193 2780859 2627948 2003591 2680104 12552695 2460193 2780859 2627948 2003591 2680104 12552695 2770482 9782213 15550 835 973 349 428 18135 12570830 3806152 0.77820 0.74820 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 34531 25066 9465 349987 252967 97020 40330 40330 0 106485 PAYROLL LIABILITIES 40408 40408 X 3739630 243785 81227 325012 3414618 0 3414618 3318543 245363 81227 326590 2991953 0 2991953 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: MANAGEMENT HAS EVALUATED SIGNIFICANT TAX POSITIONS AGAINST THE CRITERIA ESTABLISHED BY PROFESSIONAL STANDARDS AND BELIEVES THERE ARE NO SUCH TAX POSITIONS REQUIRING ACCOUNTING RECOGNITION IN THE FINANCIAL STATEMENTS. MANAGEMENT DOES NOT BELIEVE ITS EVALUATION OF TAX POSITIONS WILL SIGNIFICANTLY CHANGE WITHIN TWELVE MONTHS OF JUNE 30, 2013. ANY CHANGES IN TAX POSITIONS WILL BE RECORDED WHEN THE ULTIMATE OUTCOME BECOMES KNOWN. THE CORPORATION'S INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES GENERALLY FOR THE YEARS ENDED JUNE 2010, 2011, AND 2012. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT EVENT EXPENSE PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT EVENT EXPENSE THE AMOUNT ON LINE 8, PART XI REPRESENTS THE CORRESPONDING PROGRAM EXPENSES TO THE INKIND CONTRIBUTIONS. THE DIFFERENCE RESULTS FROM THE TIMING FOR REVENUE RECOGNITION FOR GAAP PURPOSES. THE AMOUNTS ON LINE 2D IN BOTH PART XII & XIII REPRESENT THE EVENT EXPENSES THAT WERE PRESENTED AS EXPENSES ON THE FINANCIAL STATEMENTS OPPOSED TO NETTING WITH REVENUE AS WAS DONE ON THE TAX RETURN. GALA 414975 390100 24875 6380 27966 19751 17171 SOIREES 40712 40712 5149 1500 3310 455687 430812 24875 6380 33115 21251 20481 81227 -56352 1 TUITION AND FEES 20 200871 COST X EQUIPMENT 52676 FMV 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS 17 VOTING MEMBERS FORM 990, PART VI, SECTION B, LINE 11 ONCE THE FORM 990 HAS BEEN PREPARED BY THE AUDIT FIRM IT IS REVIEWED INITIALLY BY THE DIRECTOR OF FINANCE AND ADMINISTRATION. ONCE SATISFIED, IT IS FURTHER REVIEWED BY THE CEO AND AFTER THAT THE FORM 990 IS SENT TO THE AUDIT COMMITTEE FOR FINAL REVIEW AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR THE BOARD OF DIRECTORS ARE ASKED TO SIGN OFF AND DISCLOSE ALL CONFLICTS OF INTERESTS. THESE DISCLOSURE FORMS ARE REVIEWED ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 FROM THE TOP UTILIZES DATA FROM CONSULTANTS AND MARKET CONDITIONS TO DETERMINE APPROPRIATE COMPENSATION FOR KEY EMPLOYEES. OFFICERS AND BOARD MEMBERS ARE UNPAID POSITIONS WITHOUT COMPENSATION, WITH THE EXCEPTION OF JENNIFER HURLEY-WALES, THE CO-CEO/EXECUTIVE PRODUCER. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ORGANIZATION'S OFFICE. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: IN KIND EXPENSES -245,363.