2012-06-25T13:21:19-05:00 2011-08-31 LOEB & TROPER LLP 655 THIRD AVENUE 12TH FLOOR NEW YORK NY 10017 990 2010-09-01 131991118 THE ELAINE KAUFMAN CULTURAL CENTER LUCY MOSES SCHOOL FOR MUSIC AND DANCE ELAI 2125013303 129 WEST 67TH STREET NEW YORK NY 10023 LYDIA KONTOS 2125013303 2012-06-20 1 FREDERICK H ROTHMAN 2128674000 2010 2016-02-24 21:20:13Z LYDIA KONTOS 129 WEST 67TH STREET NEW YORK NY 10023 10268139 0 X WWW.KAUFMAN-CENTER.ORG X 1962 NY TO PROVIDE MUSIC EDUCATION AND PERFORMANCE PROGRAMS FOR CHILDREN AND ADULTS OF ALL AGES & ABILITIES 22 21 252 91 0 0 2986296 3097589 3703014 3966656 239382 671061 -287183 -308740 6641509 7426566 232141 246115 0 0 4041298 4300583 109485 34824 609209 2150631 2350275 6533555 6931797 107954 494769 28893721 29137273 1405745 1050906 27487976 28086367 X THE MISSION OF KAUFMAN CENTER IS TO AWAKEN AND ENHANCE APPRECIATION OF AND PARTICIPATION IN MUSIC AND THE OTHER ARTS. UNDERLYING THIS MISSION IS THE BELIEF THAT THE ARTS ARE ESSENTIAL TO THE HUMAN EXPERIENCE AND A VITAL COMPONENT OF EDUCATION FOR EVERYONE. FOUNDED IN 1962 AS A COMMUNITY SCHOOL FOR MUSIC AND DANCE, TODAY'S KAUFMAN CENTER PROVIDES MUSIC EDUCATION AND PERFORMANCE PROGRAMS FOR MORE THAN 75,000 NEW YORKERS OF ALL AGES AND ABILITY LEVELS EACH YEAR THROUGH THE LUCY MOSES SCHOOL, SPECIAL MUSIC SCHOOL, MERKIN CONCERT HALL AND A VIBRANT MUSICAL THEATER PROGRAM. THE CENTER PLAYS HOST TO WORLD-RENOWNED TALENT AS WELL AS BEGINNING LEARNERS. 0 0 3253147 176507 2693797 LUCY MOSES SCHOOL, NEW YORK'S LARGEST COMMUNITY SCHOOL OF THE ARTS, SERVES ALL AGES, BACKGROUNDS AND SKILL LEVELS -- FROM ACCOMPLISHED MUSICIANS TO ASPIRING BEGINNERS. EACH YEAR 2,500 STUDENTS COME TO LUCY MOSES SCHOOL FOR LESSONS AND CLASSES IN MUSIC, DANCE AND THEATER, AS WELL AS INSPIRATIONAL PERFORMANCES BY PEERS AND MASTER CLASSES BY RENOWNED MUSICIANS SUCH AS MIRIAM FRIED, VIOLIN; PHILLIP KAWIN, PIANO; AND BOAZ SHARON, PIANO. STUDENTS PAY TUITION, WHICH COVERS ABOUT 60% OF THE COST OF THEIR STUDIES; MANY STUDENTS ARE OFFERED FINANCIAL AID. THE CENTER'S THEATER WING IS A CREATIVE HUB OF CLASSES, SCHOOL VACATION PROGRAMS, AND PRESENTATIONS THAT FOCUS ON MUSICAL THEATER WORKS: EXAMINING THE MASTERPIECES OF THE GENRE, AND CREATING AND PRESENTING NEW WORKS FOR YOUNG AND ADULT AUDIENCES. THE CENTER'S OUTREACH PROGRAMS GIVE STUDENTS IN OTHER AREAS OF THE CITY (LONG ISLAND CITY, HARLEM)ACCESS TO THE CENTER'S FINEST EDUCATIONAL OPPORTUNITIES CLOSER TO HOME, WHILE GIVING THE OPPORTUNITY FOR AND ENCOURAGING PARTICIPATION IN THE CENTER'S COMMUNITY ON WEST 67TH STREET 1626702 1095317 MERKIN CONCERT HALL IS RENOWNED FOR ITS INNOVATIVE AND DIVERSE PROGRAMMING- FROM EXPERIMENTAL WORKS BY UP-AND-COMING COMPOSERS TO CLASSICAL CONCERTS TO BROADWAY CLASSICS AND FAMILY MUSICALS. THE LAUNCH OF KAUFMAN CENTER'S ECSTATIC MUSIC FESTIVAL, WHICH BROUGHT TOGETHER MUSICAL GENRES IN UNEXPECTED COLLABORATIONS, CREATED EXCITEMENT AND ENGAGEMENT IN A NEW KIND OF CONCERT EXPERIENCE. PRESENTATIONS ALSO INCLUDED TUESDAY MATINEE RECITALS AND BROADWAY CLOSE UP, WHICH PRESENTS AN INSIDERS VIEW OF THE WORLD OF MUSICAL THEATER AND TWO SERIES OF FAMILY CONCERTS: BROADWAY PLAYHOUSE AND POPPY SEED PLAYERS. SOME OF THE FEATURED PERFORMERS FOR THE 10-11 SEASON INCLUDED REBECCA LUKER, DAN DEACON, LIZ CALLAWAY, WILLIAM FINN AND ALARM WILL SOUND. 996660 69608 177542 THE SPECIAL MUSIC SCHOOL IS THE ONLY K-8 PUBLIC SCHOOL IN NEW YORK FORMUSICALLY-GIFTED CHILDREN WHICH PROVIDES A COMPLETE MUSIC CURRICULUM, INCLUDING TWO PRIVATE LESSONS PER WEEK, DURING THE REGULAR SCHOOL DAY. KAUFMAN CENTER PROVIDES THE FUNDING FOR THE ENTIRE MUSIC PROGRAM, WHICH INCLUDES THE LESSONS, AND CLASSES IN THEORY, MUSIC HISTORY, AND CHORUS. FUNDING FOR THE MUSIC PROGRAM COMES ENTIRELY FROM CONTRIBUTIONS TO KAUFMAN CENTER SINCE, AS A PUBLIC SCHOOL, THE SPECIAL MUSIC SCHOOL DOES NOT COLLECT TUITION. STUDENTS WHO HAVE COMPLETED THE EIGHTH GRADE OF THE SPECIAL MUSIC SCHOOL, AS WELL AS APPLICANTS FROM THE LUCY MOSES SCHOOL AND THE REST OF THE COMMUNITY WHO DEMONSTRATE EXTRAORDINARY TALENT AND ACCOMPLISHMENT IN MUSIC, AND WHO HAVE EXPRESSED A DESIRE TO EXPLORE THE PATH TO A CAREER IN MUSIC MAY APPLY TO THE YOUNG ARTISTS PROGRAM, AN AFTER-SCHOOL AND WEEKEND PROGRAM WHICH INCLUDES STUDY ON AN INSTRUMENT, PLUS THEORY, ENSEMBLE AND A ROBUST PERFORMING SCHEDULE. ONE OF THE MOST ACTIVE STUDENT PERFORMANCE GROUPS IS KAUFMAN CENTER'S HIGHLY RENOWNED "FACE THE MUSIC" ENSEMBLE" WHICH FOCUSES ON THE PERFORMANCE OF WORKS BY LIVING COMPOSERS, PERFORMED BY TEENAGERS. 51345 SPECIAL PROJECTS AT KAUFMAN CENTER ARE GENERALLY SHORT TERM INITIATIVES THAT ARE FUNDED SEPARATELY TO PROMOTE THE CENTER'S MISSION. PROJECTS IN 2010-11 INCLUDED A MUSIC/DRAMA RESIDENCY AT MANHATTAN SCHOOL FOR CHILDREN (PS333), TWO STAFF DEVELOPMENT WORKSHOPS ON INNOVATION AND TECHNOLOGY, THE LAUNCHING OF KAUFMAN CENTER'S INTERN PROGRAM AND SPECIAL JOINT MEETINGS OF THE SPECIAL MUSIC SCHOOL'S MUSIC AND ACADEMIC FACULTY.THE NEWLY-RENOVATED BIRNBAUM MUSIC LIBRARY SERVES THE DIVERSE POPULATIONS OF KAUFMAN CENTER. WITH ITS COMPREHENSIVE COLLECTION OF ISRAELI MUSIC AND TAPES, THE LIBRARY IS AVAILABLE TO COMPOSERS AND PERFORMERS ALIKE. FACULTY AND STUDENTS OF BOTH KAUFMAN CENTER SCHOOLS CAN FIND REPERTOIRE THEY NEEDTO TEACH OR PERFORM. 39912 THE BIRNBAUM MUSIC LIBRARY SERVES THE DIVERSE POPULATIONS OF KAUFMAN CENTER. WITH ITS COMPREHENSIVE COLLECTION OF ISRAELI MUSIC AND TAPES, THE LIBRARY IS AVAILABLE TO COMPOSERS AND PERFORMERS ALIKE. FACULTY AND STUDENTS OF BOTH KAUFMAN CENTER SCHOOLS CAN FIND REPERTOIRE THEY NEED TO TEACH OR PERFORM. 91257 5967766 1 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 109 0 1 252 1 0 0 0 0 0 1 1 0 0 0 0 X 22 21 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X SUSAN COHEN 2125013303 129 WEST 67TH STREET NEW YORK NY 10023 X MS BETHANY MILLARD 15.00 X X 0 0 0 MRS ELAINE KAUFMAN 2.00 X X 0 0 0 MRS PHYLLIS FEDER 2.00 X X 0 0 0 MS ROSALIND DEVON 2.00 X X 0 0 0 MR CHARLES DIMSTON 2.00 X X 0 0 0 MR IRVING SITNICK 2.00 X X 0 0 0 MR DAVID KLAFTER 2.00 X X 0 0 0 MS CHRISTINA M MASON 2.00 X X 0 0 0 MR SOLOMON N MERKIN 2.00 X X 0 0 0 MS LYDIA KONTOS 50.00 X X 334302 0 12810 MR LEONARD GOODMAN 2.00 X X 0 0 0 MS KARA UNTERBERG 2.00 X 0 0 0 MS ANDREA BROWN 2.00 X 0 0 0 MR GREGORY FIERCE 2.00 X 0 0 0 MS HADASSAH WEINER 2.00 X 0 0 0 MRS CONNIE GOODMAN 2.00 X 0 0 0 MS KAREN SHERRY 2.00 X 0 0 0 MS JOY WYATT 2.00 X 0 0 0 MRS WENDY MOSLER 2.00 X 0 0 0 MS CATHY WHITE O'ROURKE 2.00 X 0 0 0 MR BARRY PIAFSKY 2.00 X 0 0 0 MS JUDITH ROM 2.00 X 0 0 0 DR TZIPORA JOCHSBERGER 0.00 X 36986 0 0 371288 0 12810 1 1 1 0 EVCO MECHANICAL PO BOX 5000 SHORT HILLS NJ 07078 ELECTRICAL SERVICES 113800 1 622102 379064 2096423 30319 3097589 TUITION 611600 2693797 2693797 PRESENTATION/FACILITY 711130 1095317 1095317 SPECIAL MUSIC SCHOOL 611600 177542 177542 3966656 231841 231841 606861 855704 -248843 -248843 -248843 2300262 1861042 439220 439220 439220 64930 622102 124827 -59897 -59897 7426566 3966656 0 362321 246115 246115 306773 168725 46015 92033 55326 43331 11995 3350950 3121214 4444 225292 89853 54547 28383 6923 202477 176055 4081 22341 295204 263384 4914 26906 97239 97239 27204 27204 34824 34824 40602 40602 601716 558322 25103 18291 270658 219543 4005 47110 395876 330392 10657 54827 272915 236972 13475 22468 3181 3181 605906 527995 31416 46495 CULTIVATION EXPENSE 23750 10106 2108 11536 CONCESSION EXPENSE 11065 11065 SUNDRY 163 163 6931797 5967766 354822 609209 4533522 4835054 702667 403194 4092 5504 124571 125655 24516450 7708037 17235626 16808413 6243166 6880340 50077 79113 28893721 29137273 199224 271633 617351 657004 458020 131150 122269 1405745 1050906 X 19384350 19433716 2012676 2561701 6090950 6090950 27487976 28086367 28893721 29137273 X 494769 103622 X X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6065950 657150 657150 6065950 6065950 223648 223648 6065950 5552950 513000 6065950 1.00000 1 0 993154 993154 10187829 11205620 6776973 14616476 2129847 931064 1198783 16808413 ACCRUED RETIREMENT BENEFIT PAYABLE 122269 122269 7426566 6931797 494769 103622 103622 598391 8099175 103622 855704 959326 7139849 286717 286717 7426566 7500784 855704 855704 6645080 40602 246115 286717 6931797 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: ENDOWMENT FUNDS ARE RESTRICTED TO INVESTMENT IN PERPETUITY, THE INCOME FROM WHICH IS EXPENDABLE TO SUPPORT VARIOUS PROGRAMS AND THE OPERATIONS OF THE ENTITY. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE CENTER HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PERIODS ENDING AUGUST 31, 2008 AND SUBSEQUENT REMAIN SUBJECT TO EXAMINATION BY APPLICABLE TAXING AUTHORITIES. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE-BUILDING 198,057. RENTAL EXPENSE- DEPRECIATION 441,288. RENTAL EXPENSE- SALARY & FRINGE 216,359. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP AWARDS 246,115. INVESTMENT ADVISORY FEES 40,602. PART XIII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE-BUILDING 198,057. RENTAL EXPENSE-DEPRECIATION 441,288. RENTAL EXPENSE- SALARY & FRINGE 216,359. PART XIII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP AWARDS 246,115. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 THE KAUFMAN CENTER DOES NOT DISCRIMINATE ON THE BASIS OF SEX, RACE, RELIGION, COLOR, NATIONAL ORIGIN OR ANCESTRY, CITIZENSHIP STATUS, PREGNANCY, MARITAL STATUS, NON-JOB RELATED PHYSICAL HANDICAPS, AGE OR SEXUAL ORIENTATION IN EMPLOYMENT OR ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSION POLICIES, SCHOLARSHIP PROGRAMS OR OTHER SCHOOL-ADMINISTERED PROGRAMS OR ACTIVITIES. THE CENTER IS AN EQUAL OPPORTUNITY EMPLOYER. THE CENTER PUBLISHES THIS STATEMENT IN THE NEW YORK POST, THEIR SCHOOL BROCHURES AND ON THE SCHOOL WEB SITE. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE SCHEDULE E, PART I, LINE 6 RECEIVED DONATION FOR PROPAGATION OF CULTURAL ARTS. X X X X X X 1 JENNIFER O'NEAL 5010 ST JOHNS PLACE BROOKLYN NY 11238 GALA MANAGEMENT 0 687032 23652 663380 JEANNE SIGLER AND ASSOCIATES INC 222 E 46TH STREET NEW YORK NY 10017 FUND RAISING CONSULTANT 0 0 11172 -11172 687032 34824 652208 NY GALA 687032 622102 64930 124827 687032 622102 64930 124827 124827 -59897 1 SCHOLARSHIPS 150 246115 OTHER INFORMATION: PART IV: SCHEDULE I, PART I, LINE 2: THE ORGANIZATION AWARDS GRANTS BASED ON FINANCIAL NEED. THE GRANTS ARE ENTIRELY NON CASH REDUCTIONS IN TUITION, THEIR USE IS CONTROLLED BY THE SCHOOL AND RECORDED VIA THE ACCOUNTS RECEIVABLE SYSTEM. FACULTY AND STAFF ARE RESPONSIBLE FOR MONITORING STUDENTS ATTENDANCE. X X X X 0 0 0 0 0 0 0 0 0 MS LYDIA KONTOS 201086 0 0 0 133216 0 0 0 12810 0 347112 0 0 0 DR TZIPORA JOCHSBERGER 36986 0 0 0 0 0 0 0 0 0 36986 0 0 0 SUPPLEMENTAL INFORMATION PART III IN 2010 THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES RETAINED THE SERVICES OF A COMPENSATION CONSULTANT FOR THE PURPOSES OF REVIEWING THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THE RESULTING REPORT INDICATED A SUBSTANTIAL UNDERPAYMENT IN THE TEN YEAR PERIOD STUDIED. THE AMOUNT IN PART II, LINE 1, COLUMN III REPRESENTS AN AMOUNT DESIGNATED AS DEFERRED COMPENSATION CONTRIBUTIONS IN CONSIDERATION FOR SERVICES PERFORMED IN PRIOR YEARS IN WHICH COMPENSATION WAS LESS THAN COMPETITIVE. X 5 21944 AVG COST ON DATE OF GIFT X MUSICAL INSTRUMENTS 2 8375 APPRAISAL 0 0 0 METHOD FOR DETERMINING NUMBER OF CONTRIBUTORS: PART I, COLUMN (B): FOR DONATED SECURITIES AND MUSICAL INSTRUMENTS THE CENTER IS REPORTING THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 2 LEONARD GOODMAN AND CONNIE GOODMAN HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11 REVIEW WILL BE AT THE BOARD MEETING SUBSEQUENT TO THE PREPARATION OF THIS DOCUMENT BUT BEFORE FILING THE TAX RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE ELAINE KAUFMAN CULTURAL CENTER (THE "CENTER") SHALL NOT ENTER INTO TRANSACTIONS WHERE THERE IS A CONFLICT OF INTEREST OR POTENTIAL CONFLICT OF INTEREST UNLESS THERE IS A COMPELLING REASON TO DO SO. IF A TRUSTEE OR A FAMILY MEMBER HAS A CONFLICT OF INTEREST IN A PROPOSED TRANSACTION WITH THE CENTER, HE OR SHE MUST MAKE FULL DISCLOSURE BEFORE ANY ACTION ON THE CONTRACT OR TRANSACTION. SUCH DISCLOSURE SHALL BE DOCUMENTED. ANY TRUSTEE WHO IS AWARE OF A POTENTIAL PERSONAL CONFLICT OF INTEREST WITH RESPECT TO ANY MATTER COMING BEFORE THE BOARD OF TRUSTEES OR ANY COMMITTEE OF THE BOARD MAY BE PRESENT FOR ANY DISCUSSION, BUT SHALL BE EXCUSED FROM ANY VOTING THAT MAY TAKE PLACE IN CONNECTION WITH THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES INCLUDES A COMPENSATION COMMITTEE CHARGED WITH REVIEWING THE COMPENSATION OF THE EXECUTIVE DIRECTOR. A STUDY OF CURRENT AND PAST COMPENSATION WAS UNDERTAKEN BY AN INDEPENDENT BENEFITS CONSULTANT IN SPRING 2010, UTILIZING COMPARABILITY DATA. THE STUDY WAS REVIEWED BY THE COMPENSATION COMMITTEE AND WAS LATER APPROVED BY THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 THE ELAINE KAUFMAN CULTURAL CENTER MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990 PART 7 SECTION A AS PART OF HER RETIREMENT AGREEMENT THE CENTER AGREED TO PAY DR. JOCHSBERGER $36,986 PER YEAR FOR THE REST OF HER LIFETIME. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 103,622. FORM 990, PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS.