2013-03-27T10:58:01-05:00 2012-06-30 EISNERAMPER LLP 750 THIRD AVENUE NEW YORK NY 100172703 990 2011-07-01 131813808 City Center of Music and Drama INC % FARANG AZARI CITY 2128705656 70 LINCOLN CENTER PLAZA NEW YORK NY 100236580 FARANG AZARI 2128707776 2013-03-26 true JULIE FLOCH 2129498700 2011 2016-02-25 16:41:14Z MARK HEISER 70 LINCOLN CENTER PLAZA NEW YORK NY 10023 9138938 false X www.nystatetheater.org X 1943 NY TO MAINTAIN AND OPERATE THE DAVID H. KOCH THEATER FOR THE PRESENTATION OF THE PERFORMING ARTS, PRIMARILY DANCE AND OPERA. 8 8 437 2173601 4446 5229990 5613927 2676624 3509330 7098 1126 14060 14555 7927772 9138938 0 0 0 0 6470302 8115368 0 0 0 7642884 5871362 14113186 13986730 -6185414 -4847792 161650220 148297308 51770725 43263823 109879495 105033485 TO MAINTAIN AND OPERATE THE DAVID H. KOCH THEATER FOR THE PRESENTATION OF THE PERFORMING ARTS, PRIMARILY DANCE AND OPERA. false false 11685302 3509330 TO MAINTAIN AND OPERATE THE DAVID H. KOCH THEATER FOR THE PRESENTATION OF THE PERFORMING ARTS, PRIMARILY DANCE AND OPERA. 11685302 true true false true false false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false true 7 0 437 true false false false false false false false false false false X 8 8 false false true false false false false true true false false true true true true true true true true false NY X FARANG AZARI 2128707776 70 LINCOLN CENTER PLAZA 4TH FLOOR NEW YORK NY 10023 GILLIAN ATTFIELD 2.0 X X 0 0 0 DAVID HELENIAK 2.0 X 0 0 0 RANDALL BOURSCHEIDT 2.0 X 0 0 0 RANDAL R CRAFT JR 2.0 X 0 0 0 MARLENE HESS 2.0 X 0 0 0 COMMISSIONER KATE D LEVIN 2.0 X 0 0 0 IRA MILLSTEIN 2.0 X 0 0 0 ALAIR TOWNSEND 2.0 X X 0 0 0 MARK HEISER 35.0 X 182435 0 32772 MICHAEL EDWARDS 35.0 X 155199 0 32121 THOMAS MAHER 60.0 X 253709 0 92057 FRANK LAVAIA 60.0 X 170121 0 60394 LEONARD SIMONCEK 60.0 X 199581 0 73161 IRIS NOVICK 60.0 X 170773 0 58539 TIMOTHY ODELL 60.0 X 179468 0 64334 1311286 0 413378 35 false true false EISNERAMPER LLP 750 THIRD AVENUE NEW YORK NY 10017 ACCOUNTING 133000 PROSKAUER ELEVEN TIMES SQUARE NEW YORK NY 10036 LEGAL 127706 2 3455035 2158892 5613927 PATRON SERVICES 711110 812695 812695 RENTAL INCOME 711110 2696635 523034 2173601 3509330 1126 1126 0 0 14555 14555 14555 14555 0 0 0 0 0 9138938 1335729 2173601 15681 0 0 0 0 1361820 1039060 313602 9158 0 3674352 1845954 1826838 1560 1900703 1161984 737969 750 674876 300927 372556 1393 503617 288501 214044 1072 0 124979 3144 121835 136000 136000 24000 24000 0 0 202086 27078 175008 0 171753 26553 145200 199162 199162 0 3347826 3247182 100644 11819 578 11241 0 0 0 0 5770039 5661058 108981 510022 471359 38663 ALLOCATION TO CONSTITUENTS -4939061 -2701624 -2223504 -13933 MISCELLANEOUS 312737 289548 23189 13986730 11685302 2301428 0 9300 11622 4228257 2606422 57592399 49723902 1844021 2022033 0 0 0 0 0 0 0 0 292394 225178 114777774 21484946 97270628 93292828 413221 415323 0 0 0 0 0 0 0 0 161650220 148297308 3264810 2232072 0 0 0 0 0 0 0 0 0 0 0 0 41350000 33700000 7155915 7331751 51770725 43263823 X 93823732 88610594 16055763 16422891 0 0 109879495 105033485 161650220 148297308 X -4847792 1782 X false true true X false X 2216257 2805245 31021851 5229990 5613927 46887270 2216257 2805245 31021851 5229990 5613927 46887270 46887270 42133 61267 29484 21158 15681 169723 47056993 30110869 0.99639 0.99544 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true 24000 false false 24000 false SCHEDULE C - SUPPLEMNETAL INFORMATION ONE OF CITY CENTER OF MUSIC AND DRAMA, INC.'S (CCMD) PRINCIPAL ACTIVITY IS THE MANAGEMENT OF THE DAVID H. KOCH THEATER AT LINCOLN CENTER, A FACILTY BUILT BY THE STATE OF NEW YORK, OWNED BY THE CITY OF NEW YORK, AND LEASED, AT A NOMINAL ANNUAL RENT TO CCMD. CCMD HAS ENGAGED THE FIRM BOLTON, ST. JOHNS TO REPRESENT ITS INTERESTS BEFORE THE NEW YORK STATE LEGISLATURE AND BEFORE VARIOUS NEW YORK CITY GOVERNMENTAL BODIES, INCLUDING THE CITY COUNCIL, THE MAYOR'S OFFICE, AND VARIOUS COMMITTEES AND AGENCIES WITH RESPECT TO ANNUAL OPERATING SUPPORT AND APPROVALS AND OTHER MATTERS RELATED TO CAPITAL PROJECTS AT THE DAVID H. KOCH THEATER. IN ADDITION, MEMBERS OF CCMD'S BOARD OF GOVERNORS, NONE OF WHOM ARE COMPENSATED, HAVE FROM TIME TO TIME, UNDERTAKEN ACTIVITIES CONCERNING APPROPRIATIONS AND OPERATING FUNDING FOR THE DAVID H. KOCH THEATER. 1813114 1358367 454747 108517072 20126579 88390493 4447588 4447588 93292828 0 DUE TO CONSTITUENTS 3333683 PAYROLL RELATED LIABILITIES 3998068 7331751 9138938 13986730 -4847792 1782 1782 -4846010 9140720 1782 1782 9138938 9138938 13986730 13986730 13986730 SCHEDULE D, ASC 740 DISCLOSURE INCOME TAX UNCERTAINTIES CCMD IS SUBJECT TO THE PROVISIONS OF ASC 740-10-05 RELATING TO ACCOUNTING AND REPORTING FOR UNCERTAINTY IN INCOME TAXES. DUE TO CCMD'S GENERAL TAX-EXEMPT STATUS, ASC 740-10-05 HAS NOT HAD, AND IS NOT EXPECTED TO HAVE, A MATERIAL IMPACT ON CCMD'S FINANCIAL STATEMENTS. X X X false false false false false false false false false MARK HEISER 182435 0 0 0 0 0 1609 0 31163 0 215207 0 0 0 MICHAEL EDWARDS 155199 0 0 0 0 0 1380 0 30741 0 187320 0 0 0 THOMAS MAHER 253709 0 0 0 0 0 59192 0 32865 0 345766 0 0 0 FRANK LAVAIA 170121 0 0 0 0 0 38278 0 22116 0 230515 0 0 0 LEONARD SIMONCEK 199581 0 0 0 0 0 46370 0 26791 0 272742 0 0 0 IRIS NOVICK 170773 0 0 0 0 0 37102 0 21437 0 229312 0 0 0 TIMOTHY ODELL 179468 0 0 0 0 0 40775 0 23559 0 243802 0 0 0 REVIEW OF FORM 990 FORM 990, PART VI, SECTION A LINE 11 A COPY OF IRS FORM 990 HAS BEEN PROVIDED TO EACH BOARD MEMBER FOR THEIR REVIEW. COMPENSATION PRACTICES FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR KEY EMPLOYEES WAS DETERMINED USING COMPARABILITY DATA WHICH WAS REVIEWED AND APPROVED BY CCMD'S COMPENSATION COMMITTEE. DOCUMENT DISCLOSURE FORM 990 PART VI, SECTION C, LINE 19 CCMD MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. WRITTEN REQUESTS CAN BE SENT TO THE FOLLOWING ADDRESS: CITY CENTER OF MUSIC & DRAMA, INC. 70 LINCOLN CENTER PLAZA - 4TH FLOOR NEW YORK, NEW YORK 10023-6580 CHECKLIST OF REQUIRED SCHEDULES FORM 990, LINE 12 CCMD'S AUDIT COMMITTEE ASSUMES RESPONSIBILITES FOR OVERSIGHT OF THE AUDIT, REVIEW OF ITS FINANCIAL STATEMENTS, AND SELECTION OF THE INDEPENDENT AUDITOR. FORM 8868 EXTENSION OF TIME TO FILE FOR AN EXEMPT CORPORATION FORM 8868 APPLICATION FOR EXTENTION OF TIME TO FILE AN EXEMPT ORGANIZATION RETURN WAS ELECTRONICALLY FILED. CONFLICT OF INTEREST POLICY FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED ANNUALLY TO THE BOARD OF GOVERNORS AT WHICH TIME EACH MEMBER IS REQUIRED TO REVIEW THE PROCEDURE AND SIGN THE CONFLICT OF INTEREST STATEMENT IN WHICH THEY MUST ACKNOWLEDGE AND SET FORTH ANY EXCEPTIONS TO THE POLICY. THE POLICY AND ACKNOWLEDGED CONFLICTS ARE REGULARLY AND CONSISTENTLY MONITORED BY THE AUDIT COMMITTEE. THE COMMITTEE WILL BRING TO THE BOARD FOR DISCUSSION ANY MATTERS THAT ARISE FROM THESE ACTIVITIES. IRS FILINGS AND TAX COMPLIANCE PART V, LINE 2A Until fiscal-year 2012, City Center of Music & Drama, Inc. ("CCMD")had another constituent, the New York City Opera, the performances of which were also presented in the Koch Theater. In May 2011, City Opera announced its intention to move from Lincoln Center and the Koch Theater. In June 2011, City Opera formally submitted a letter of intention to CCMD informing CCMD that it would withdraw from using CCMD's accounting services by September 2011, and from using its information services, by December 2011. City Opera also informed CCMD that it would move its operations from the Theater by January 1, 2012. The employees of the New York City Ballet, Inc. and while under CCMD, the employees of New York City Opera, Inc. are reported and paid under the employer identification number of CCMD. CCMD administers the payroll process on the constituent's behalf and the constituents reimburse CCMD for all compensation paid. Compensated officers, key employees and highly compensated employees have been included on schedule J for reporting purpose in their respective organizations. CCMD also provides services to the constituents in connection with its management of the David H. Koch Theater and other administration and accounting services provided to the constituents under a management and services agreement. GOVERNANCE FORM 990, PART VI, SECTION A, LINE 4 CCMD'S BY-LAWS WERE UPDATED TO DELETE THE PROVISIONS RELATED TO NEW YORK CITY OPERA, REMOVAL OF ANY REFERENCES TO "VICE-CHAIRMAN" SINCE CCMD NO LONGER HAS A VICE-CHAIRMAN AND AMENDMENTS WERE MADE TO MAKE OFFICER POSITIONS AND COMMITTEES OPTIONAL.