2014-10-29T14:46:25-05:00 2014-06-30 310800053 CLARK SCHAEFER HACKETT & CO ONE EAST FOURTH ST SUITE 1200 CINCINNATI OH 45202 990 2013-07-01 310584309 CINCINNATI MUSICAL FESTIVAL ASSOCIATION CINC 5136211919 1241 ELM STREET CINCINNATI OH 452027531 TREY DEVEY PRESIDENT 5136211919 2014-10-27 1 JOHN T LIND P00099011 5132413111 2014-10-21 2013 2015-11-30 17:44:51Z TREY DEVEY 1241 ELM STREET CINCINNATI OH 452027531 9745174 0 X WWW.MAYFESTIVAL.COM X 1874 OH WE EXIST TO ENGAGE, ENERGIZE AND CONNECT OUR COMMUNITY WITH THE HIGHEST QUALITY PERFORMANCES OF GREAT CHORAL MUSIC. 41 41 0 485 0 0 7094191 2421277 348563 635714 1556184 1244581 -11308 6122 8987630 4307694 0 0 0 0 0 0 0 0 124625 1781700 2609838 1781700 2609838 7205930 1697856 14260966 16839000 208276 148074 14052690 16690926 X WE EXIST TO ENGAGE, ENERGIZE AND CONNECT OUR COMMUNITY WITH THE HIGHEST QUALITY PERFORMANCES OF GREAT CHORAL MUSIC. OUR VISION IS TO BE THE MOST EXCITING FORCE IN THE CHORAL WORLD AND TO BE A LEADER AND CATALYST IN THE PRODUCTION, PRESENTATION AND PROMOTION OF CHORAL ACTIVITIES IN OUR REGION AND AROUND THE GLOBE. WE BELIEVE IN FOSTERING CHORAL MUSIC OF THE HIGHEST ARTISTIC STANDARDS; PRESERVING THE HISTORY, ENHANCING THE PRESENT AND EMBRACING THE FUTURE OF CHORAL MUSIC; CULTIVATING DIVERSE AUDIENCES, CHOIRS AND SINGERS WHO ARE PASSIONATE ABOUT CHORAL MUSIC; AND OPERATING IN A FINANCIALLY SOUND MANNER. 0 0 2040768 551938 SUBSCRIPTION SERIES - THREE CONCERTS WITH FOUR PERFORMANCES AT HISTORIC MUSIC HALL. ATTENDANCE WAS 7,809 PATRONS. 17032 13700 BASILICA CONCERT - ONE EVENING CONCERT AT THE BASILICA OF THE ASSUMPTION WITH THE CHORUS. ATTENDANCE WAS 365 PATRONS. 228645 71800 CARNEGIE HALL - ONE EVENING PERFORMANCE AT CARNEGIE HALL IN NEW YORK CITY FOR THE SPRING FOR MUSIC FESTIVAL. ATTENDANCE WAS 1,795. 2286445 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 52 0 1 0 0 0 0 0 0 1 1 0 0 0 0 X 41 41 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 OH X RICH FRESHWATER 5136211919 1241 ELM STREET CINCINNATI OH 452027531 X J SHANE STARKEY CHAIR 5.00 X X 0 0 0 J MARK HOLCOMB VICE CHAIR 5.00 X X 0 0 0 MELANIE M CHAVEZ TREASURER 1.00 X X 0 0 0 MARY GIMPEL SECRETARY 5.00 X X 0 0 0 KELLEY J DOWNING EXECUTIVE COMMITTEE ADVISER 1.00 X X 0 0 0 SHELBY O WOOD FRIENDS PRESIDENT 1.00 X X 0 0 0 MELISSA K ALBERT DIRECTOR 1.00 X 0 0 0 WILLIAM APPLETON DIRECTOR 1.00 X 0 0 0 DAVID A BILLMIRE MD DIRECTOR 1.00 X 0 0 0 WILLIAM HENRY CALDWELL DIRECTOR 1.00 X 0 0 0 CARL R COBURN DIRECTOR 1.00 X 0 0 0 ERIC K COMBS DIRECTOR 1.00 X 0 0 0 CATHY CRAIN DIRECTOR 1.00 X 0 0 0 WILLIAM G CREVISTON DIRECTOR 1.00 X 0 0 0 JOHN G EARLS DIRECTOR 1.00 X 0 0 0 ANN A ELLISON DIRECTOR 1.00 X 0 0 0 BARBARA HAHN DIRECTOR 1.00 X 0 0 0 BARBARA HARSHMAN DIRECTOR 1.00 X 0 0 0 MARY HEMMER DIRECTOR 1.00 X 0 0 0 CHRISTINE HORAN DIRECTOR 1.00 X 0 0 0 BILLY INABNITT DIRECTOR 1.00 X 0 0 0 MIKE KELLY DIRECTOR 1.00 X 0 0 0 PAULETTE A KEYS DIRECTOR 1.00 X 0 0 0 DAVID A KLINGSHIRN DIRECTOR 1.00 X 0 0 0 KIMBERLY KUCHENBUCH DIRECTOR 1.00 X 0 0 0 SUSAN S LAFFOON DIRECTOR 1.00 X 0 0 0 WENDY D LEBORGNE DIRECTOR 1.00 X 0 0 0 SHERIE LYNCH MAREK DIRECTOR 1.00 X 0 0 0 THOMAS MARINER DIRECTOR 1.00 X 0 0 0 DEBRA S MERCHANT DIRECTOR 1.00 X 0 0 0 PATRICIA C MISRACH DIRECTOR 1.00 X 0 0 0 THOMAS J MUELLER DIRECTOR 1.00 X 0 0 0 THOMAS L NEYER JR DIRECTOR 1.00 X 0 0 0 CORA K OGLE PHD DIRECTOR 1.00 X 0 0 0 KENTON K PETTIT DIRECTOR 1.00 X 0 0 0 TRACEY A PUTHOFF DIRECTOR 1.00 X 0 0 0 KATHLEEN T RAMBO DIRECTOR 1.00 X 0 0 0 JONATHAN THEDERS DIRECTOR 1.00 X 0 0 0 NYDIA TRANTER DIRECTOR 1.00 X 0 0 0 NANCY F WALKER DIRECTOR 1.00 X 0 0 0 JEANNINE WINKELMANN DIRECTOR 1.00 X 0 0 0 STEVEN SUNDERMAN EXECUTIVE DIRECTOR 50.00 X 92057 0 10607 TREY DEVEY PRESIDENT 3.00 X 15969 0 3089 RICH FRESHWATER CFO 7.50 X 19358 0 2101 127384 0 15797 0 0 0 1 0 322000 85275 2014002 86475 2421277 TICKET SALES 711300 630417 630417 OTHER 900099 5297 5297 635714 292282 292282 6363247 5410948 952299 952299 952299 30575 85275 26177 4398 4398 2079 355 1724 1724 4307694 637438 0 1248979 X 506110 303666 141711 60733 12600 12600 1738261 1738261 123788 123788 61089 42764 18325 47058 41595 5463 27418 23783 2067 1568 2822 2822 9896 9896 SPECIAL EVENT EXPENSES 36630 36630 DEVELOPMENT EXPENSES 25694 25694 OTHER EXPENSES 16270 10386 5884 EDUCATION EXPENSES 2202 2202 2609838 2286445 198768 124625 259915 194406 5003489 451012 4500 5835 6253 7446 210507 198334 7495 12173 8367813 15483383 611501 684745 14260966 16839000 204782 140558 1217 5970 2277 1546 208276 148074 X 1968389 2047095 2242808 3883852 9841493 10759979 14052690 16690926 14260966 16839000 1697856 940380 0 X X 0 1 X 1 0 X 893894 1573552 1164418 5580049 2421277 11633190 412544 386460 370129 501533 637793 2308459 1306438 1960012 1534547 6081582 3059070 13941649 550153 550153 0 550153 550153 13391496 159887 143016 188655 221353 292282 1005193 159887 143016 188655 221353 292282 1005193 1466325 2103028 1723202 6302935 3351352 14946842 0.89590 0.89670 0.06730 0.06320 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13493778 864769 2184297 327919 27419 16187506 6771040 6019485 1076369 348495 24621 13493778 7074591 52500 -15775 318030 22246 6771040 5573568 562653 1291374 331105 21899 7074591 4997859 551 979289 387018 17113 5573568 0.12050 0.66490 0.21460 1 0 210507 198334 12173 12173 CHARITABLE GIFT ANNUITY LIABILITY 1546 1546 X 5247187 940380 26532 966912 4280275 27419 27419 4307694 2608951 26532 26532 2582419 27419 27419 2609838 PART V, LINE 4: TO PROVIDE INCOME TO OPERATIONS. PART X, LINE 2: THE ASSOCIATION RECOGNIZES THE FINANCIAL STATEMENT IMPACT OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. THERE ARE NO UNRECOGNIZED TAX POSITIONS. THE ASSOCIATION'S INCOME TAX RETURNS FOR YEARS ENDED JUNE 30, 2011 AND AFTER ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD INCLUDED ON PART VIII, LINE 10B 355. FUNDRAISING DIRECT EXPENSES INCLUDED ON PART VIII, LINE 8B 26,177. PART XI, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT EXPENSES NETTED WITH INVESTMENT INCOME ON FINANCIAL STATEMENTS 27,419. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING DIRECT EXPENSES INCLUDED ON PART VIII, LINE 8B 26,177. COST OF GOODS SOLD INCLUDED ON PART VIII, LINE 10B 355. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT EXPENSES NETTED WITH INVESTMENT INCOME ON FINANCIAL STATEMENTS 27,419. FALL GALA 115850 85275 30575 3718 21176 1283 115850 85275 30575 3718 21176 1283 26177 4398 X 0 1 0 0 0 0 0 0 0 STEVEN SUNDERMAN EXECUTIVE DIRECTOR 80057 0 4500 0 7500 0 3188 0 7419 0 102664 0 0 0 TREY DEVEY PRESIDENT 15969 0 0 0 0 0 2059 0 1030 0 19058 0 0 0 RICH FRESHWATER CFO 19358 0 0 0 0 0 1161 0 940 0 21459 0 0 0 X 5 86475 MARKET QUOTE 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 A DRAFT OF THE FORM 990 IS GIVEN TO THE EXECUTIVE COMMITTEE AND AUDIT COMMITTEE TO REVIEW PRIOR TO FILING. AFTER FILING, THE RETURN IS MADE AVAILABLE TO THE FULL BOARD FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER COMPLETED A CONFLICT OF INTEREST UPDATE DURING THE YEAR. EACH BOARD MEMBER SUBMITTED THEIR UPDATED INFORMATION TO THE EXECUTIVE DIRECTOR WHO REVIEWED THE INFORMATION FOR ANY REPORTED CONFLICTS. AS NO CONFLICTS WERE REPORTED NO FOLLOW-UP WAS REQUIRED. SHOULD A CONFLICT OF INTEREST BE REPORTED BY A BOARD MEMBER, THE EXECUTIVE DIRECTOR WOULD HAVE FOLLOWED THE PROCEDURES IDENTIFIED IN THE CONFLICT OF INTEREST POLICY FOR RESOLUTION. FORM 990, PART VI, SECTION B, LINE 15A WHILE THE ORGANIZATION HAS NO EMPLOYEES, THE ORGANIZATION RECEIVES THE SERVICES OF ITS OFFICERS THROUGH AGREEMENT WITH THE CINCINNATI SYMPHONY ORCHESTRA (CSO), WHICH IS AN UNRELATED ORGANIZATION THAT PROVIDES SIMILAR PRODUCTS AND SERVICES. THE SERVICES PROVIDED TO THE ORGANIZATION BY EACH EMPLOYEE OF THE CSO, REPRESENTS A FRACTIONAL PERCENTAGE OF THEIR OVERALL WORK AND THE ORGANIZATION COMPENSATES THE CSO BASED ON THESE PERCENTAGES. THE EXECUTIVE DIRECTOR OF THE ORGANIZATION PROVIDES 100% OF HIS TIME TO THE ORGANIZATION AND AS A COURTESY TO THE ORGANIZATION, THE PRESIDENT OF THE CSO MEETS WITH THE EXECUTIVE COMMITTEE OF THE ORGANIZATION ANNUALLY BEFORE ESTABLISHING THE INDIVIDUAL'S COMPENSATION. THE CSO SHARES COMPARABLE INDUSTRY DATA AND MARKET STUDY INFORMATION WITH THE EXECUTIVE COMMITTEE, WHICH ADVISES ON THE LEVEL OF COMPENSATION THAT THE CSO SETS FOR THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION C, LINE 19 UPON WRITTEN REQUEST, THE ORGANIZATION PROVIDES THE INFORMATION TO THE PERSON MAKING THE REQUEST. FORM 990, PART VII, SECTION A: THE ORGANIZATION HAS NO PAID POSITIONS AND RECEIVES SERVICES FROM THE LISTED INDIVIDUALS THROUGH AGREEMENT WITH THE CINCINNATI SYMPHONY ORCHESTRA(CSO). THE CSO RECEIVES PAYMENT FROM THE ORGANIZATION ON AN AGREED UPON ANNUAL AMOUNT, WHICH IS PAID TO THE CSO MONTHLY. THE LISTED INDIVIDUALS RECEIVE NO DIRECT COMPENSATION FROM THE ORGANIZATION. FORM 990, PART IX, LINE 11G PERFORMANCE FEES: PROGRAM SERVICE EXPENSES 1,738,261. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,738,261. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED.