2013-02-20T14:58:08-06:00 2012-08-31 310800053 CLARK SCHAEFER HACKETT AND CO ONE EAST FOURTH ST SUITE 1200 CINCINNATI OH 45202 990 2011-09-01 310537080 CINCINNATI SYMPHONY ORCHESTRA CINC 5136211919 1241 ELM STREET CINCINNATI OH 452027531 RICHARD FRESHWATER 5136211919 2013-02-18 1 JANE E PFEIFER P00014949 5132413111 2013-02-18 2011 2016-03-07 17:11:31Z ARTHUR M DEVEY III 1241 ELM STREET CINCINNATI OH 452027531 44334697 0 X HTTP://CINCINNATISYMPHONY.ORG X 1894 OH PRESENT THE HIGHEST QUALITY PERFORMANCES OF MUSIC & ENHANCE CULTURAL VITALITY & QUALITY OF LIFE. 68 68 628 150 0 0 14579232 31086191 24235842 9127512 3703292 1579141 39332 145993 42557698 41938837 0 0 0 0 17761968 18137618 0 0 1064610 20302243 7609224 38064211 25746842 4493487 16191995 86097920 98362741 16445154 11062798 69652766 87299943 X THE MISSION OF THE CINCINNATI SYMPHONY ORCHESTRA IS TO PRESENT THE HIGHEST QUALITY PERFORMANCES OF GREAT MUSIC, BRINGING NATIONAL AND INTERNATIONAL DISTINCTION TO THE ORCHESTRA AND THE COMMUNITY; DELIGHT AND EDUCATE DIVERSE AUDIENCES OF ALL AGES, AND ENHANCE THE CULTURAL VITALITY AND QUALITY OF LIFE IN THE REGION, AND OPERATE IN A FINANCIALLY SOUND MANNER. 0 0 21382931 9127512 ORCHESTRA CONCERTS OF CLASSICAL WORKS (44), POPS (20), CHAMBER (6), YOUTH AND EDUCATIONAL (49), AND OTHER CONCERTS (30). ADDITIONALLY, THE ORCHESTRA PROVIDES SERVICES TO THE CINCINNATI OPERA (8), MAY FESTIVAL (4), CINCINNATI BALLET (20), AND WORLD CHOIR GAMES (2). THROUGH ALL PROGRAM SERVICES OF THE ORCHESTRA THE TOTAL NUMBER OF ARTS PATRONS SERVED WAS APPROXIMATELY 311,000. 21382931 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 82 0 1 628 1 0 0 0 0 0 1 1 0 0 0 1 0 X 68 68 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X RICHARD FRESHWATER 5137443306 1241 ELM STREET CINCINNATI OH 452027531 STUART AITKEN 0.50 X 0 0 0 KATHLEEN BARCLAY 0.50 X 0 0 0 DEAN LOUIS D BILIONIS 0.50 X 0 0 0 ANNE E BLACK 0.50 X 0 0 0 PAUL BOOTH 0.50 X 0 0 0 DR JOHN BOSSERT 0.50 X 0 0 0 OTTO M BUDIG JR 0.50 X 0 0 0 HAROLD BYERS 0.50 X 0 0 0 LOUIS CHABUT 0.50 X 0 0 0 MARK D CINQUINA 0.50 X 0 0 0 PETER G COURLAS 0.50 X 0 0 0 DR ALVIN H CRAWFORD 0.50 X 0 0 0 STEPHEN P DONOVAN 0.50 X 0 0 0 THOMAS CHARLES GARBER 0.50 X 0 0 0 SABINE GEISSLER 0.50 X 0 0 0 L TIMOTHY GIGLIO 0.50 X 0 0 0 THOMAS HARDY 0.50 X X 0 0 0 JOHN L HARRISON 0.50 X 0 0 0 FRANCIE S HILTZ 0.50 X 0 0 0 SANDRA JOFFE 0.50 X 0 0 0 STANLEY M KAPLAN MD 0.50 X 0 0 0 RONALD KOETTERS 0.50 X 0 0 0 LISA DEHART LEHNER 0.50 X 0 0 0 H SPENCER LILES 0.50 X 0 0 0 DR CALVIN LINNEMANN 0.50 X 0 0 0 MARK S LUEGERING 0.50 X 0 0 0 JOHNATHAN MCCANN 0.50 X 0 0 0 LINDA MILLER 0.50 X 0 0 0 JOHN C MOK 0.50 X 0 0 0 STEPHEN R MULLIN 0.50 X 0 0 0 PATRICIA MYERS 0.50 X 0 0 0 DR CORA K OGLE 0.50 X 0 0 0 ROBERT S OLSON 0.50 X 0 0 0 DR SANTA JEREMY ONO 0.50 X 0 0 0 JOHN J PALMER 0.50 X 0 0 0 NORMA PETERSEN 0.50 X 0 0 0 WILLIAM PLATT 0.50 X 0 0 0 DANIEL P RANDOLPH ESQ 0.50 X 0 0 0 LEONARD M RANDOLPH JRMD 0.50 X X 0 0 0 MELODY SAWYER RICHARDSON 0.50 X X 0 0 0 KARL P RONN 0.50 X 0 0 0 JACK ROUSE 0.50 X 0 0 0 RYAN RYBOLT 0.50 X 0 0 0 ANN H SANTEN 0.50 X 0 0 0 ROSEMARY SCHLACHTER 0.50 X 0 0 0 JEFFREY S SCHLOEMER 0.50 X 0 0 0 DRUANNE FRANCE SCHUELER 0.50 X 0 0 0 JAMES SCHWAB 0.50 X 0 0 0 PAMELA SCOTT 0.50 X 0 0 0 MARILYN SHAZOR 0.50 X 0 0 0 MATTHEW Q STAUTBERG 0.50 X 0 0 0 THEODORE W STRIKER MD 0.50 X 0 0 0 RANDOLPH L WADSWORTH JR 0.50 X 0 0 0 NANCY WAGNER 0.50 X 0 0 0 SHEILA WILLIAMS 0.50 X 0 0 0 DONALD J WUEBBLING 0.50 X 0 0 0 HON TYRONE K YATES 0.50 X 0 0 0 XIAOJIE ZAVON 0.50 X 0 0 0 FREDERICK E BRYAN III 0.50 X 0 0 0 CHARLES FLEISCHMANN III 0.50 X 0 0 0 SUSAN S FRIEDLANDER 0.50 X 0 0 0 JOSEPH W HIRSCHHORN 0.50 X 0 0 0 LOUIS NIPPERT DECEASED 72312 0.50 X 0 0 0 J MARVIN QUIN 0.50 X 0 0 0 JAMES B REYNOLDS 0.50 X 0 0 0 THOMAS STEGMAN 0.50 X 0 0 0 NANCY WALKER 0.50 X 0 0 0 CHARLES F YEISER 0.50 X 0 0 0 ARTHUR M DEVEY III 50.00 X 235639 0 58149 MICHAEL SMITH 5.00 X 215216 0 50259 RICHARD FRESHWATER 50.00 X 102860 0 20476 ILYA FINKELSHTEYN 40.00 X 152119 0 16215 ELIZABETH FREIMUTH 40.00 X 155142 0 22206 ROBERT J SULLIVAN 40.00 X 170164 0 24297 SUSAN PLAGEMAN 40.00 X 183937 0 48322 TIMOTHY LEES 40.00 X 227555 0 30768 1442632 0 270692 46 0 1 0 AMATEUR PRODUCTIONS INC 1241 ELM STREET CINCINNATI OH 45202 CONDUCTING SERVICES 310000 DCM INC 45 MAIN STREET BROOKLYN NY 11201 TELEMARKETING 226991 OPUS 3 ARTISTS LLC 470 PARK AVENUE SOUTH 9TH FLOOR NEW YORK NY 10016 GUEST ARTISTS 198963 COLUMBIA ARTISTS MANAGEMENT 1790 BROADWAY NEW YORK NY 10019 GUEST ARTISTS 192834 WILLIAM MORRIS ENDEAVOR 9601 WILSHIRE BLVD BEVERLY HILLS CA 90210 GUEST ARTISTS 175500 5 85000 406850 30594341 9472269 31086191 CONCERTS 711130 8289890 8289890 OTHER 900099 837622 837622 9127512 751513 751513 3003980 2176352 827628 827628 827628 365501 85000 219508 145993 145993 41938837 9127512 0 1725134 682599 595136 64962 22501 13762531 11999109 1309766 453656 756311 646572 90493 19246 1908538 1556163 259666 92709 1027639 910542 87518 29579 33988 33988 16399 16399 105818 105818 1900211 1775650 115061 9500 969229 969229 387077 218925 74289 93863 659851 498515 158299 3037 51026 43995 6182 849 108358 27892 73167 7299 108901 108901 789104 751014 38090 166043 30918 135125 PERFORMANCE COSTS 1102395 1102395 MISCELLANEOUS 424159 33387 152902 237870 REPAIRS AND MAINTENANCE 335983 42205 293778 IN-KIND CONTRIBUTIONS 257432 104222 58709 94501 193250 77062 116188 25746842 21382931 3299301 1064610 2000 3132337 2538920 7399243 9960257 1159793 706384 34800 17400 789785 726947 29159878 15417428 13753556 13742450 59828406 70234053 0 434330 86097920 98362741 6927371 1165372 865372 3003713 3292216 2915000 2635000 230672 230671 3368398 2874167 16445154 11062798 X 7165996 22009656 9565714 7158249 52921056 58132038 69652766 87299943 86097920 98362741 X 16191995 1455181 X X 0 1 1 X 0 X 17565160 13277545 10953197 14579232 31086191 87461325 17565160 13277545 10953197 14579232 31086191 87461325 26488256 60973069 1276941 895339 927211 1113337 751513 4964341 38672 3353 42025 42180 54015 36814 39332 145993 318334 92786025 109127392 0.65710 0.77460 X SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: THE OTHER INCOME ON SCHEDULE A, PART B, LINE 10 IS NET INCOME FROM FUNDRAISING EVENTS. THIS AMOUNT TIES TO FORM 990, PART VIII, LINE 8C. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 59828406 5726906 4211895 1282441 102355 68382411 55011674 1355655 6366271 2662885 242309 59828406 55810613 925293 2116002 3498649 341585 55011674 68989095 190946 -9206631 3728130 434667 55810613 0.09630 0.83480 0.06890 1 1 1 284400 284400 20822359 8614072 12208287 1121970 1121970 0 6432794 5449733 983061 498355 231653 266702 13742450 OTHER 2098344 CHARITABLE GIFT ANNUITY LIABILITY 775823 2874167 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ENDOWMENT CONSISTS OF FUNDS ESTABLISHED TO PROVIDE INCOME TO OPERATIONS. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) HAS ISSUED GUIDANCE WHICH CLARIFIES GENERALLY ACCEPTED ACCOUNTING PRINCIPLES FOR RECOGNITION, MEASUREMENT, PRESENTATION AND DISCLOSURE RELATING TO UNCERTAIN TAX POSITIONS. THIS GUIDANCE CLARIFIES THE ACCOUNTING AND RECOGNITION FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN CSOS INCOME TAX RETURNS. CSOS INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. THE FISCAL YEARS OF FILINGS OPEN TO THESE AUTHORITIES AND AVAILABLE FOR AUDIT ARE AUGUST 31, 2010, 2011, AND 2012. CSOS POLICY WITH REGARDS TO INTEREST AND PENALTIES IS TO RECOGNIZE INTEREST THROUGH INTEREST EXPENSE AND PENALTIES THROUGH OTHER EXPENSE. IN EVALUATING CSOS TAX PROVISION AND TAX EXEMPT STATUS, INTERPRETATIONS AND TAX PLANNING STRATEGIES ARE CONSIDERED. CSO BELIEVES THE ESTIMATES ARE APPROPRIATE BASED ON THE CURRENT FACTS AND CIRCUMSTANCES. SEASON OPENING GALA 100417 100417 624 31679 26344 NEW YEAR'S EVE 260013 85000 175013 2320 38112 4700 77045 2 90071 90071 3531 2367 32786 450501 85000 365501 6475 72158 4700 136175 219508 145993 X X X X X 0 0 0 0 0 0 0 0 0 ARTHUR M DEVEY III 191639 0 44000 0 0 0 38930 0 19219 0 293788 0 0 0 MICHAEL SMITH 215216 0 0 0 0 0 29770 0 20489 0 265475 0 0 0 ILYA FINKELSHTEYN 152119 0 0 0 0 0 9812 0 6403 0 168334 0 0 0 ELIZABETH FREIMUTH 155142 0 0 0 0 0 10007 0 12199 0 177348 0 0 0 ROBERT J SULLIVAN 170164 0 0 0 0 0 10976 0 13321 0 194461 0 0 0 SUSAN PLAGEMAN 183937 0 0 0 0 0 27993 0 20329 0 232259 0 0 0 TIMOTHY LEES 227555 0 0 0 0 0 14677 0 16091 0 258323 0 0 0 COUNTY OF HAMILTON OHIO VARIABLE RATE DEMAND ECONOMIC DEVELOPMENT BONDS 316000063 407271GP4 2007-08-15 3800000 CONSTRUCTING A NEW PERFORMANCE FACILITY AT RIVERBEND 0 0 0 3881566 33100 84360 3762304 1802 2010 0 0 1 1 0 0 0 0 0.00000 0.00000 0.00000 1 0 1 1 PNC BANK 6.000000000000 0 0 0 0 0 ARTHUR DEVEY PRESIDENT LOAN FOR RELOCATION TO CINCINNATI AS PART OF EMPLOYMENT AGREEMENT X 106000 17400 0 1 1 17400 X 1 12500 FAIR MARKET VALUE X 39 9202337 SALE OF STOCK X CONCERT PROMOTION MATERIALS & EVENTS 12 143852 FAIR MARKET VALUE X FUNDRAISING EVENTS 51 55189 FAIR MARKET VALUE X PATRON RESEARCH MATERIALS 7 58391 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 JACK OSBORN AND MARILYN OSBORN, BOTH BOARD TRUSTEES, ARE MARRIED. FORM 990, PART VI, SECTION B, LINE 11 THE CONTROLLER PREPARES SUPPORTING SCHEDULES USED FOR 990 PREPARATION. THE CONTROLLER, VICE PRESIDENT AND CFO PERFORM THE INITIAL REVIEW WITH THE CPA/AUDITOR. THE EXECUTIVE COMMITTEE REVIEWS THE 990 PRIOR TO FILING THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS MAY SERVE TWO CONSECUTIVE THREE YEAR TERMS. THE CONFLICT OF INTEREST POLICY IS COMPLETED ANNUALLY BY ALL BOARD MEMBERS. IN ADDITION TO THE SIGNING OF THE POLICY, POTENTIAL CONFLICTS OF INTEREST ARE DISCUSSED AT MEETINGS OF THE BOARD AND ANY INDIVIDUAL WITH A CONFLICT OF INTEREST MUST DISCLOSE AND EXCUSE THEMSELVES FROM ANY VOTE INVOLVING THE MATTER IN QUESTION. IF AT ANY TIME AN INTERESTED PERSON DISCLOSES OR IS DISCOVERED TO HAVE A POTENTIAL OR ACTUAL CONFLICT, THE MATTER IS HANDLED IN ACCORDANCE WITH THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 WITHIN THE EXECUTIVE COMMITTEE, THERE IS A COMPENSATION COMMITTEE THAT DETERMINES AND APPROVES COMPENSATION FOR THE PRESIDENT AND KEY EMPLOYEES OF THE ORGANIZATION. THE COMMITTEE UTILIZES 990'S FROM LOCAL ARTS GROUPS AND COMPENSATION SURVEY DATA THAT FEATURES COMPILED DATA WITH INDUSTRY STANDARDS PERTINENT TO NON-PROFITS AND FINE ART GROUPS. FORM 990, PART VI, SECTION C, LINE 19 THE CINCINNATI SYMPHONY ORCHESTRA'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 2,743,988. ADJUSTMENT TO PENSION LIABILITY -2,752,863. ABSORPTION OF CINCINNATI SYMPONY ORCHESTRA ENDOWMENT FUND 1,464,056. TOTAL TO FORM 990, PART XI, LINE 5: 1,455,181. FORM 990, PART XII, LINE 2 THE ORGANIZATION RECEIVED AUDITED FINANCIAL STATEMENTS THAT WERE PREPARED IN ACCORDANCE WITH GAAP BY AN INDEPENDENT ACCOUNTANT. THE FINANCIAL STATEMENTS WERE COMBINED TO PRESENT THE ACTIVITIES OF MUSIC AND EVENT MANAGEMENT, INC. AND THE CINCINNATI SYMPHONY ORCHESTRA ENDOWMENT FUND. THE AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. CINCINNATI SYMPHONY ORCHESTRA ENDOWMENT FUND 1241 ELM STREET CINCINNATI OH 452027531 311357217 FUNDRAISING & FINANCIAL SUPPORT FOR THE CINCINNATI SYMPHONY ORCHESTRA OH 501(C)(3) 509(A)(3) TYPE I CINCINNATI SYMPHONY ORCHESTRA 1 MUSIC AND EVENT MANAGMENT INC 1241 ELM STREET CINCINNATI OH 452027531 311378179 MANAGEMENT SERVICES FOR MUSIC FESTIVALS AND OTHER COMMUNITY EVENTS OH 501(C)(3) 509(A)(2) CINCINNATI SYMPHONY ORCHESTRA 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 0