2013-05-06T07:36:54-05:00 2012-12-31 381357951 PLANTE & MORAN PLLC 111 E COURT ST SUITE 1A FLINT MI 485021647 990 2012-01-01 383283759 SPHINX ORGANIZATION INC SPHI 3138779100 400 RENAISSANCE CENTER NO 2550 DETROIT MI 48243 AARON DWORKIN 3138779100 2013-05-02 1 TADD HARBURN P00099166 8107675350 2012 2016-02-25 16:41:14Z AARON DWORKIN 400 RENAISSANCE CENTER NO 2550 DETROIT MI 48243 3288777 0 X WWW.SPHINXMUSIC.ORG X 1996 MI TO INCREASE THE PARTICIPATION OF BLACKS AND LATINOS IN MUSIC SCHOOLS, AS PROFESSIONAL MUSICIANS, AND AS CLASSICAL AUDIENCES; TO ADMINISTER YOUTH DEVELOPMENT INITIATIVE IN UNDERSERVED COMMUNITIES THROUGH MUSIC EDUCATION; TO PROMOTE THE CREATION, PERFORMANCE, AND PRESERVATION OF WORKS BY BLACK AND LATINO COMPOSERS. 26 25 14 30 0 0 1876710 2974573 344527 297387 2661 -15103 0 0 2223898 3256857 11600 12200 0 0 1208981 1167176 0 0 223042 1349671 1300445 2570252 2479821 -346354 777036 1724576 2530630 23996 53014 1700580 2477616 X TO INCREASE THE PARTICIPATION OF BLACKS AND LATINOS IN MUSIC SCHOOLS, AS PROFESSIONAL MUSICIANS, AND AS CLASSICAL AUDIENCES; TO ADMINISTER YOUTH DEVELOPMENT INITIATIVE IN UNDERSERVED COMMUNITIES THROUGH MUSIC EDUCATION; TO PROMOTE THE CREATION, PERFORMANCE, AND PRESERVATION OF WORKS BY BLACK AND LATINO COMPOSERS. 0 0 1173180 12200 297387 ARTISTIC: ALL ARTISTIC PROGRAMS THAT SHOWCASE ARTISTIC EXCELLENCE,HIGHLIGHTING SPHINX COMPETITION AND SPHINX VIRTUOSI TOUR AND CARNEGIEHALL, REACHING 10-15 THOUSAND ANNUALLY. 465925 EDUCATION AND OUTREACH: SPHINX'S EDUCATIONAL EFFORTS, INCLUDING PREP,OVERTURE, SPA, MUSICAL ENCOUNTERS AND CLASSICAL CONNECTIONS, REACHING20 THOUSAND EACH YEAR, NATIONALLY, THROUGH YEAR LONG AND SUMMER EFFORTS. 418157 PUBLICITY AND PROMOTION: BROADCASTS OF SPHINX'S ARTISTIC PROGRAMS VIATELEVISION AND RADIO, REACHING AUDIENCES AND VIEWERSHIP OF OVER 2MILLION ANNUALLY. 2057262 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 125 0 1 14 1 0 0 0 0 0 0 0 0 0 0 X 26 25 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 MI NY X AARON DWORKIN 3138879100 400 RENAISSANCE CENTER SUITE 2550 DETROIT MI 48243 AARON P DWORKIN 40.00 X X 264000 0 58258 DEIDRE BOUNDS 1.00 X X 0 0 0 ANTHONY GLOVER 1.00 X X 0 0 0 VIVIAN PICKARD 1.00 X X 0 0 0 CARL HERSTEIN 1.00 X X 0 0 0 MARTHA DARLING 1.00 X 0 0 0 KENNETH C FISCHER 1.00 X 0 0 0 HOWARD HERTZ 1.00 X 0 0 0 NORMAN G HERBERT 1.00 X 0 0 0 JENICE MITCHELL FORD 1.00 X 0 0 0 PATRICIA GARCIA 1.00 X 0 0 0 DAVID RUDOLPH 1.00 X 0 0 0 SALLY STEGEMAN DICARLO 1.00 X 0 0 0 DR ANNE L TAYLOR 1.00 X 0 0 0 CASSANDRA SEIDENFELD LYSTER 1.00 X 0 0 0 KATHY WEAVER 1.00 X 0 0 0 DIANA BIANCHI MOISON 1.00 X 0 0 0 BEVERLY WILLIS 1.00 X 0 0 0 RACHEL BARTON PINE 1.00 X 0 0 0 MAXINE FRANKEL 1.00 X 0 0 0 SANDRA L GIBSON 1.00 X 0 0 0 LINDA H GILLUM 1.00 X 0 0 0 ANDREA HOFFMAN 1.00 X 0 0 0 MARJORIE PEARSALL 1.00 X 0 0 0 MARIANNE LOCKWOOD 1.00 X 0 0 0 DAMIAN WOETZEL 1.00 X 0 0 0 AFA SADYKHLY DWORKIN 40.00 X 154000 0 24590 418000 0 82848 2 0 1 0 0 257784 2716789 2974573 ARTIST PERFORMANCES 711130 282531 282531 APPLICANT FEES 711130 14856 14856 297387 1817 1817 15000 31920 -16920 -16920 -16920 3256857 297387 0 -15103 12200 12200 322258 231059 36093 55106 603454 432676 67587 103191 109523 78908 12013 18602 68945 49724 7528 11693 62996 45169 7054 10773 32177 32177 652491 643933 8558 2897 2897 71951 53366 6595 11990 8580 6177 944 1459 391504 391434 35 35 7946 5722 873 1351 17934 5379 10403 2152 AWARDS 40384 40384 PRINTING AND REPRODUCTI 33449 25087 1672 6690 SUBSCRIPTIONS 32395 28540 3855 LIASONS 4607 4607 4130 4130 2479821 2057262 199517 223042 1036685 1042824 600245 1387405 118 0 154024 53623 87528 100401 1724576 2530630 23996 53014 23996 53014 X 1100335 1090211 600245 1387405 1700580 2477616 1724576 2530630 777036 0 X X 0 1 X 1 0 X 1456573 1544439 2218762 1876710 2974573 10071057 1456573 1544439 2218762 1876710 2974573 10071057 2332870 7738187 34803 9270 4554 2661 1817 53105 4683 4855 9538 10133700 1564869 0.76360 0.79240 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 225533 30132 10961 2225 242479 1.00000 1 0 144126 43725 100401 9898 9898 0 100401 X 4270664 996887 996887 3273777 -16920 -16920 3256857 3493628 996887 16920 1013807 2479821 0 2479821 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAX UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3). ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2012 AND 2011, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2009. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON SALE OF CAPITAL ASSET -16,920. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON SALE OF CAPITAL ASSET 16,920. EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SERVICES ESTABLISHING ARTISTIC AND MUSIC EDUCATION PROGRAMS 7633 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES ESTABLISHING ARTISTIC AND MUSIC EDUCATION PROGRAMS 3799 0 0 0 0 0 0 11432 0 11432 0 0 0 0 0 0 METHOD USED TO ACCCOUNT FOR EXPENDITURES: SCHEDULE F, PART I, LINE 3: ACCRUAL BASIS OF ACCOUNTING WITH SPECIFIC IDENTIFICATION AND CLASSIFICATION IN THE GENERAL LEDGER SYSTEM. 1 MUSIC ASSISTANCE FUND SCHOLARSHIP 20 12200 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: RECIPIENTS ARE REQUIRED TO REPORT ON HOW THEY USED THE SCHOLARSHIP FUNDS. X 1 1 X X X 0 0 0 0 0 0 0 1 0 AARON P DWORKIN 224000 0 40000 0 0 0 17200 0 41058 0 322258 0 0 0 AFA SADYKHLY DWORKIN 129000 0 25000 0 0 0 10200 0 14390 0 178590 0 0 0 PART I, LINE 1A EXECUTIVE STAFF RECEIVE THE BENEFIT AND IT IS NOT TREATED AS COMPENSATION. PART I, LINE 7 BONUSES ARE BASED ON PERFORMANCE. THE EXECUTIVE COMMITTEE SETS PERFORMANCE GOALS FOR PRESIDENT AND ARTISTIC DIRECTOR AT THE BEGINNING OF THE YEAR. THOSE ARE REVIEWED AT THE END OF THE YEAR AND THE BONUS IS DETERMINED BASED ON PERFORMANCE. THERE IS NOT A MATHEMATICAL FORMULA HOWEVER THEY TEND TO RANGE FROM 10-20% OF BASE SALARY. AFA SADYKHLY SPOUSE OF PRESIDENT 178590 COMPENSATION 0 AARON P DWORKIN SPOUSE OF KEY EMPLOYEE AFA SADYKHLY 322258 COMPENSATION 0 FORM 990, PART VI, SECTION A, LINE 2 THE MUSIC DIRECTOR AND THE PRESIDENT HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11 THE ENTIRE BOARD OF DIRECTORS WILL REVIEW A COPY OF THE 990 BEFORE BEING FILED. EACH MEMBER OF THE BOARD WILL BE PROVIDED A COPY OF THE 990. FORM 990, PART VI, SECTION B, LINE 12C SPHINX ISSUES CONFLICT OF INTEREST FORMS TO BOARD MEMBERS AND STAFF WHO COMPLETE THEM ON AN ANNUAL BASIS. INDIVIDUALS SIGN A STATEMENT AFFIRMING THAT THEY HAVE RECEIVED A COPY OF THIS CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTOOD THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY, AND DISCLOSES THE PERSON'S FINANCIAL INTERESTS AND FAMILY RELATIONSHIPS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST. THE BOARD FORMS ARE REVIEWED AND IF ANY POTENTIAL CONFLICTS ARE RAISED, THEY ARE REVIEWED BY THE EXECUTIVE COMMITTEE FOR POTENTIAL RESPONSE. FORM 990, PART VI, SECTION B, LINE 15 SPECIFIC APPROVAL OF PRESIDENT AND ARTISTIC DIRECTOR'S SALARIES ARE REVIEWED AND APPROVED BY AN INDEPENDENT SALARY COMMITTEE FROM THE BOARD (I.E. COMPENSATION COMMITTEE WHICH EXCLUDES THE PRESIDENT AND ARTISTIC DIRECTOR) DUE TO THE NATURE OF THEIR RELATIONSHIP (MARRIED). THEY LOOK AT COMPARABLE SALARY LEVELS (THROUGH SIMILAR ORGANIZATIONS' FORM 990, TENURE, AND PERFORMANCE). THE SALARIES ARE AGAIN APPROVED DURING THE BOARD REVIEW AND APPROVAL OF THE ANNUAL BUDGET. THE PRESIDENT DOES NOT VOTE IN THE APPROVAL OF THE SALARIES OR BUDGET. THIS COMPENSATION PROCESS WAS LAST UNDERTAKEN IN ENTIRETY IN 2012. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. OTHER FEES FORM 990, PART IX, LINE 11G ARTIST FEES: PROGRAM SERVICE EXPENSES 547,915. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 547,915. AUDIO/VISUAL PRODUCTION: PROGRAM SERVICE EXPENSES 6,761. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,761. CONCERT PRODUCTION: PROGRAM SERVICE EXPENSES 88,722. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 88,722. DEVELOPMENT FEES: PROGRAM SERVICE EXPENSES 535. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 535. CONSULTING FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 8,558. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,558. CHANGE IN PROCESS OF AUDIT OVERSIGHT FORM 990, PART XII, LINE 2C THERE HAVE BEEN NO CHANGES IN THIS PROCESS FROM THE PRIOR YEAR.