2013-11-14T15:26:21-06:00 2012-12-31 620713250 KRAFTCPAS PLLC 555 GREAT CIRCLE ROAD NASHVILLE TN 37228 990 2012-01-01 390926339 SOCIETY FOR THE PRESERVATION & ENCOURAGE OF BARBER SHOP QUARTET SINGING IN AMERIC SOCI 6158233993 110 7TH AVENUE NORTH NASHVILLE TN 37203 HEATHER VERBLE 8008767464 2013-11-14 1 EDMOND DUNLAVY P00317384 6152427351 2013-11-14 2012 2016-02-24 21:20:13Z BARBERSHOP HARMONY SOCIETY MARTIN MONSON 110 7TH AVENUE NORTH NASHVILLE TN 37203 5197350 0 X WWW.BARBERSHOP.ORG X 1938 WI TO PERPETUATE AND CELEBRATE HARMONY IN THE BARBERSHOP STYLE WHILE PROMOTING FELLOWSHIP AMONG MEN OF GOOD WILL AND MUSIC IN THE LIVES OF PEOPLE EVERYWHERE. SINCE 1938, THE SOCIETY FOR THE PRESERVATION AND ENCOURAGEMENT OF BARBER SHOP QUARTET SINGING IN AMERICA, INC. (SPEBSQSA, INC.) DBA THE BARBERSHOP HARMONY SOCIETY HAS BEEN SPREADING THE CHORDS AND CULTURE OF FOUR-PART HARMONY TO PEOPLE EVERYWHERE. TODAY, ABOUT 24,000 MEMBERS SUPPORT THE MISSION TO PRESERVE A UNIQUELY AMERICAN MUSICAL FORM, SPREAD SINGING IN SCHOOLS, SUPPORT SINGERS YOUNG AND OLD, COMPETE, IMPROVE THEIR CRAFT AND SUPPORT A CULTURE THAT FOSTERS ENCOURAGEMENT, SERVICE AND FRATERNITY. 800 SOCIETY CHAPTERS PROVIDE SINGING, SERVICE AND COMMUNITY INVOLVEMENT THROUGHOUT NORTH AMERICA. 10 10 45 500 30180 -39408 324329 383895 3955792 3691201 14005 37132 326273 226048 4620399 4338276 49725 56350 0 0 1802646 1564426 0 0 0 2850204 2399631 4702575 4020407 -82176 317869 7617117 7696436 3490740 3243790 4126377 4452646 X TO PERPETUATE AND CELEBRATE HARMONY IN THE BARBERSHOP STYLE WHILE PROMOTING FELLOWSHIP AMONG MEN OF GOOD WILL AND MUSIC IN THE LIVES OF PEOPLE EVERYWHERE. SINCE 1938, THE SOCIETY FOR THE PRESERVATION AND ENCOURAGEMENT OF BARBER SHOP QUARTET SINGING IN AMERICA, INC. (SPEBSQSA, INC.) DBA THE BARBERSHOP HARMONY SOCIETY HAS BEEN SPREADING THE CHORDS AND CULTURE OF FOUR-PART HARMONY TO PEOPLE EVERYWHERE. TODAY, ABOUT 24,000 MEMBERS SUPPORT THE MISSION TO PRESERVE A UNIQUELY AMERICAN MUSICAL FORM, SPREAD SINGING IN SCHOOLS, SUPPORT SINGERS YOUNG AND OLD, COMPETE, IMPROVE THEIR CRAFT AND SUPPORT A CULTURE THAT FOSTERS ENCOURAGEMENT, SERVICE AND FRATERNITY. 800 SOCIETY CHAPTERS PROVIDE SINGING, SERVICE AND COMMUNITY INVOLVEMENT THROUGHOUT NORTH AMERICA. 0 0 963382 1159326 CONVENTIONS- THE SOCIETY PRODUCES DOZENS OF BARBERSHOP CONTESTS AROUND NORTH AMERICA EVERY YEAR, WHERE 17 DISTRICTS AND 800 CHAPTERS SEND HUNDREDS OF CHORUSES AND THOUSANDS OF QUARTETS TO COMPETE AGAINST EACH OTHER, CULMINATING IN AN ANNUAL INTERNATIONAL CONVENTION WITH AN AVERAGE ATTENDANCE OF 6,000 SINGERS AND FANS. MANY OTHER SHOWS AND EVENTS AND LARGE VARIETY OF BOARD AND COMMITTEE MEETINGS ALSO TAKE PLACE AT THESE CONVENTIONS. ALL CONTESTS ARE ADJUDICATED BY CERTIFIED MEMBERS IN AN EXTENSIVE CONTEST AND JUDGING PROGRAM, WHO DONATE THEIR TIME AND EFFORT TO EVALUATE AND COACH EACH GROUP. EVERY THREE YEARS THE JUDGES GO THROUGH AN UPDATED TRAINING PROGRAM. 1794375 56350 2493563 EDUCATIONAL PROGRAMS- FULL-TIME PROFESSIONAL MUSIC EDUCATORS WORK FOR THE SOCIETY, WHERE THEY AND HUNDREDS OF HIGH-LEVEL VOLUNTEERS CONDUCT INTERNATIONAL AND REGIONAL EDUCATIONAL SCHOOLS. THE LARGEST, HARMONY UNIVERSITY, FEATURES DOZENS OF TEACHERS AND HUNDREDS OF CLASSES OVER THE COURSE OF A WEEK, WITH MOST OF THE EXPERT INSTRUCTION BY SKILLED VOLUNTEERS. DOZENS OF REGIONAL CLASSES, TAUGHT BY A MIX OF VOLUNTEER AND PROFESSIONAL SOCIETY STAFF, ALSO TAKE PLACE ANNUALLY. STUDENTS LEARN SINGING, COMPOSITION, ARRANGING, SHOW PRODUCTION, DIRECTORS SHARPEN THEIR DIRECTING SKILLS, AND JUDGES USE THE WEEKEND TO LEARN AND CERTIFY FOR COMPETITIONS.THE SOCIETY ALSO SUPPORTS MANY INITIATIVES FOR ENCOURAGING SINGING IN PUBLIC SCHOOLS THROUGHOUT THE U.S. AND CANADA. THE SOCIETY, OFTEN WITH ASSISTANCE FROM HARMONY FOUNDATION INTERNATIONAL, PROVIDES FREE SHEET MUSIC TO MANY SCHOOLS (BOTH BARBERSHOP AND NON-BARBERSHOP ARRANGEMENTS), PROVIDES CLINICIANS FOR YOUTH BARBERSHOP CAMPS AND FESTIVALS, AND PROVIDES EXPERT ASSISTANCE TO MUSIC EDUCATORS AND INDEPENDENT YOUTH GROUPS THAT WANT TO START BARBERSHOP CHORUSES AND QUARTETS.ANNUALLY THE SOCIETY, IN CONJUNCTION WITH THE 17 DISTRICTS, HOLDS WEEKEND EDUCATIONAL SCHOOLS FOR NEWLY-ELECTED CHAPTER OFFICERS TO BECOME PROFICIENT IN THEIR OFFICE (PRESIDENTS, SECRETARIES, TREASURERS, MEMBERSHIP AND MUSIC).AN ANNUAL DISTRICT LEADERSHIP FORUM IS ALSO HELD TO TRAIN THE OFFICERS OF THE 17 DISTRICTS. IN TOTAL, THESE SCHOOLS, CAMPS, WORKSHOPS, AND SEMINARS REACH WELL OVER 10,000 PEOPLE ANNUALLY. INSTRUCTION AND ASSISTANCE IS ALSO PROVIDED TO INDIVIDUALS, QUARTETS, AND CHORUSES TO HELP THEM LEGALLY OBTAIN MUSICAL ARRANGEMENTS FOR PERFORMING. 422648 196264 PUBLICATIONS- THE SOCIETY PRODUCES THE HARMONIZER MAGAZINE, A COLORFUL BI-MONTHLY PUBLICATION WITH STORIES ABOUT WAYS TO ENHANCE A MEMBER'S BARBERSHOP EXPERIENCE. SOCIETY HEADQUARTERS ALSO DEVELOPS AND MAINTAINS SEVERAL ONLINE OR EMAIL INFORMATION OUTLETS, INCLUDING WEBSITES WWW.BARBERSHOP.ORG AND WWW.BARBERSHOPHQ.COM, AND E-NEWSLETTERS LIVEWIRE, ON THE QT, AND DIRECTLY INVOLVED. 3180405 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 34 0 1 45 1 1 1 1 CA 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 1 1 1 1 1 0 X X HEATHER VERBLE 6158233993 110 7TH AVE NORTH NASHVILLE TN 372033704 ALAN LAMSON 10.00 X X 0 0 0 SHANNON ELSWICK 5.00 X X 0 0 0 DWAYNE COOPER 5.00 X X 0 0 0 BILL BIFFLE 5.00 X 0 0 0 RICK ASHBY 5.00 X 0 0 0 JOSEPH CERUTTI 5.00 X 0 0 0 DON FUSON 5.00 X 0 0 0 JOHN MILLER 5.00 X 0 0 0 GARY PLAAG 5.00 X 0 0 0 JIM SAMS 5.00 X 0 0 0 CLARKE CALDWELL 5.00 X 0 140592 39524 LARRY DETERS 40.00 X 28790 0 2003 MARTIN MONSON 40.00 X 72978 0 11678 RICHARD SPENCER 40.00 X 107274 0 35381 HEATHER VERBLE 40.00 X 91822 0 14584 PAUL WIETLISBACH 40.00 X 57026 0 8343 357890 140592 111513 1 0 1 0 0 383895 383895 MEMBERSHIP DUES 900099 2167196 2167196 CONVENTIONS 711130 1159326 1159326 MUSICAL EXPERIENCE 711130 334499 334499 MAGAZINE PUBLISHING 541800 30180 30180 3691201 30303 30303 6979 150 6829 6829 6829 796005 858924 -62919 -62919 CHAPTER REIMBURSEMENTS 900099 201065 201065 OTHER 900099 49986 49986 ROYALTIES 711130 37916 37916 288967 4338276 3849153 30180 75048 56350 56350 429879 305815 124064 832651 628956 203695 84577 67147 17430 88933 48385 40548 128386 98491 29895 1750 1750 46977 46977 23663 23663 351358 330947 20411 262851 235328 27523 707225 639931 67294 52361 52361 182067 134293 47774 17286 12750 4536 MUSIC EDUCATION & COMPE 174960 174960 0 0 EQUIPMENT RENTAL & MAIN 169390 148747 20643 0 TRAINING & LEADERSHIP 127578 120076 7502 0 MISCELLANEOUS 106948 15253 91695 0 175217 139313 35904 4020407 3180405 840002 0 758521 1026730 247280 126263 393183 383555 113175 85110 7544305 3092093 4637969 4452212 350582 384475 1116407 1238091 7617117 7696436 566718 412339 1100145 988266 1823877 1843185 3490740 3243790 X 4126377 4452646 4126377 4452646 7617117 7696436 317869 8400 0 X X 0 1 X 1 0 X 2668562 2447549 2600217 2507036 2553222 12776586 3141603 2758725 2784650 2653273 2289830 13628081 5810165 5206274 5384867 5160309 4843052 26404667 0 0 0 26404667 275502 166815 130173 73005 108278 753773 275502 166815 130173 73005 108278 753773 257793 252427 281874 275689 215881 1283664 6343460 5625516 5796914 5509003 5167211 28442104 0.92840 0.88300 0.02650 0.07460 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1473832 33614 116327 22034 3269 1598470 1465378 24797 3104 16612 2835 1473832 1447971 12643 23814 16113 2937 1465378 1375277 40639 80301 46321 1925 1447971 0 1 1 775000 775000 4452183 822555 3629628 2317122 2269538 47584 4452212 ACCOUNTS RECEIVABLE-HARMONY FOUNDATION 364731 FUNDS HELD BY HARMONY FOUNDATION 873360 1238091 DEFERRED LIFE MEMBERSHIPS 64167 DEFERRED MEMBERSHIP DUES 928049 DEFERRED FUTURE CONVENTIONS 636906 OTHER DEFERRED REVENUE 105021 DUE TO BARBERSHOP HARMONY SOCIETY DISTRICTS AND CHAPTERS 109042 1843185 X 7421558 8399 204000 3272363 3484762 3936796 401480 401480 4338276 6867673 204000 2643266 2847266 4020407 0 4020407 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: MANAGEMENT PERFORMS AN EVALUATION OF ALL INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE SOCIETY'S AND THE FOUNDATION'S INCOME TAX RETURNS TO DETERMINE WHETHER THE INCOME TAX POSITIONS MEET A "MORE LIKELY THAN NOT" STANDARD OF BEING SUSTAINED UNDER EXAMINATION BY THE APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS PERFORMED ITS EVALUATION OF ALL INCOME TAX POSITIONS TAKEN ON ALL OPEN INCOME TAX RETURNS AND HAS DETERMINED THAT THERE WERE NO POSITIONS TAKEN THAT DO NOT MEET THE "MORE LIKELY THAN NOT" STANDARD. ACCORDINGLY, THERE ARE NO PROVISIONS FOR INCOME TAXES, PENALTIES OR INTEREST RECEIVABLE OR PAYABLE RELATING TO UNCERTAIN INCOME TAX POSITIONS IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 858,924. HARMONY FOUNDATION'S PORTION OF INCOME 2,413,439. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANT FROM HARMONY FOUNDATION (FISCAL YEAR 09/30/12) 401,480. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 858,923. HARMONY FOUNDATION'S PORTION OF EXPENSES 2,185,823. GRANT FROM HARMONY FOUNDATION (FISCAL YEAR 09/30/12) -401,480. 1 CANADA 0 0 PROGRAM SERVICES MEMBERSHIP ACTIVITIES 318041 0 0 0 0 0 0 318041 0 318041 0 0 0 0 0 0 1 NON-CASH SCHOLARSHIP TO HARMONY UNIVERSITY. 98 56350 TUITION RATES FOR THE SCHOOL YEAR. SCHOLARSHIPS COVER ROOM, BOARD, AND TUITION. PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: GRANTS ARE SCHOLARSHIPS TO AN EDUCATIONAL CONFERENCE ADMINISTERED BY THE SOCIETY. ATTENDANCE IS TRACKED AND EVALUATIONS ARE COLLECTED TO ASCERTAIN VALUE TO THE RECIPIENTS. X 1 1 X X 0 0 0 0 0 0 0 0 0 CLARKE CALDWELL 0 127800 0 12792 0 0 0 29940 0 9584 0 180116 0 0 PART I, LINE 1A TEMPORARY HOUSING WAS PROVIDED FOR THE NEW CEO FOR THREE MONTHS AS PART OF HIS RELOCATION PACKAGE. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE A COMMITTEE THAT HAS THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS REVIEWED BY THE AUDIT COMMITTEE AND BOARD TREASURER, THEN DISCUSSED WITH MANAGEMENT AND THE PREPARER. THE ENTIRE BOARD RECEIVES A COPY VIA E-MAIL TO REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER AND MANAGEMENT STAFF RECEIVES A COPY OF THE RULES AND REGULATIONS HANDBOOK, WHICH INCLUDES A CONFLICT OF INTEREST POLICY UNDER THE GENERAL STATEMENTS OF POLICY; THE BOARD IS REMINDED OF THE CONFLICT OF INTEREST POLICY AT EACH MEETING. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE CEO, EXECUTIVE DIRECTOR, OR TOP MANAGEMENT IS DETERMINED ANNUALLY BY A SALARY BUDGET THAT IS ESTABLISHED BASED ON NON-PROFIT INDUSTRY GUIDELINES. SURVEYS FROM THE AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES FOR INTERNATIONAL INDIVIDUAL MEMBERSHIP ORGANIZATIONS ARE USED AS A GUIDE. THE BOARD ESTABLISHES THE CEO'S COMPENSATION USING THESE FACTORS. OTHER MANAGEMENT SALARIES ARE ALSO COMPARED TO THE SAME SURVEY; PERFORMANCE EVALUATIONS ARE GIVEN BY THE CEO AND MAY INCLUDE A SALARY ADJUSTMENT. THE SAME PROCESS APPLIES FOR COMPENSATION FOR OTHER OFFICERS OR KEY EMPLOYEES, BUT IT IS DETERMINED BY THE INDIVIDUAL'S SUPERVISOR. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS INCLUDES THE CONFLICT OF INTEREST POLICY ARE POSTED ON THE SOCIETY'S WEBSITE. FINANCIAL INFORMATION IS PRINTED IN THE SOCIETY'S BIMONTHLY MAGAZINE AFTER THE ANNUAL AUDIT IS COMPLETED. THE SOCIETY'S 990 IS AVAILABLE FOR REVIEW AT THE SOCIETY'S HEADQUARTERS LOCATION FOR THE LAST 3 YEARS. FORM 990, PAGE 12, PART XI, LINE 2C THE ORGANIZATION'S OVERSIGHT PROCESS OR SELECTIONS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. HARMONY FOUNDATION INTERNATIONAL INC 110 7TH AVENUE NORTH NASHVILLE TN 37203 396073041 PROMOTE ASPECTS OF FOUR-PART VOCAL HARMONY AND SCHOLARSHIPS TO STUDENTS WI 501(C)(3) 509(A)(2) 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 GRANT FROM HARMONY FDN INT INC (BHS CALENDAR YEAR) C 386026 CASH THE SOCIETY OWNS BUILDING THAT IS OCCUPIED BY THE SOCIETY & HARMONY FDN N 0 CASH THE SOCIETY GETS REIMBURSEMENTS FOR SALARIES & FRINGE BENEFITS FROM HARMONY Q 829816 CASH FUNDS ARE HELD ON BEHALF OF SOCIETY BY HARMONY FOUNDATION S 873360 CASH