2012-07-13T08:02:32-05:00 2011-08-31 CLARK SCHAEFER HACKETT AND CO ONE EAST FOURTH ST SUITE 1200 CINCINNATI OH 45202 990 2010-09-01 310537080 CINCINNATI SYMPHONY ORCHESTRA CINC 5136211919 1241 ELM STREET CINCINNATI OH 452027531 RICHARD FRESHWATER 5136211919 2012-07-11 1 JANE E PFEIFER 5132413111 2012-07-11 2010 2016-02-24 21:20:13Z ARTHUR M DEVEY III 1241 ELM STREET CINCINNATI OH 452027531 59166908 0 X HTTP://CINCINNATISYMPHONY.ORG X 1894 OH PRESENT THE HIGHEST QUALITY PERFORMANCES OF MUSIC & ENHANCE CULTURAL VITALITY & QUALITY OF LIFE. 68 68 697 150 0 0 10953197 14579232 24559239 24235842 5389617 3703292 63704 39332 40965757 42557698 0 0 0 0 17551840 17761968 0 0 945004 21233049 20302243 38784889 38064211 2180868 4493487 80324839 86097920 18222011 16445154 62102828 69652766 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 19513635 7664328 ORCHESTRA CONCERTS, PRINCIPALLY ARTISTIC PERSONNEL, PRODUCTION, AND ADVERTISING, INCLUDING;-CLASSICS AT MUSIC HALL WITH FOURTY-FOUR CONCERTS AND 75,190 ATTENDEES-POPS AT MUSIC HALL WITH TWENTY CONCERTS AND 46,356 ATTENDEES-OPERA WITH NINE CONCERTS AND 22,575 ATTENDEES-MAY FESTIVAL WITH FOUR CONCERTS AND 9,901 ATTENDEES-BALLET WITH TWENTY-ONE CONCERTS AND 35,760 ATTENDEES-YP/JR WITH EIGHT CONCERTS AND 15,756 ATTENDEES-CSYO WITH SEVEN CONCERTS AND 3,860 ATTENDEES-CHAMBER WITH FOUR CONCERTS AND 965 ATTENDEES-EDUCATIONAL WITH THIRTY-SEVEN CONCERTS AND 13,720 ATTENDEES-OTHER WITH TWENTY-EIGHT CONCERTS AND 45,540 ATTENDEES 14919857 16571514 RIVERBEND CONTEMPORARY ENGAGEMENTS WITH 40 CONCERTS AND 304,983 ATTENDEES 34433492 1 1 0 1 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 74 0 1 697 1 0 0 0 0 0 1 1 0 0 0 0 X 68 68 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 OH X CINCINNATI SYMPHONY ORCHESTRA 5136211919 1241 ELM STREET CINCINNATI OH 452027531 DEAN LOUIS D BILIONIS 0.50 X 0 0 0 ANNE E BLACK 0.50 X 0 0 0 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 MARK D CINQUINA 0.50 X 0 0 0 SUSAN NIEDFELDT CUMMINGS 0.50 X 0 0 0 JAMES R DODD 0.50 X 0 0 0 STEPHEN P DONOVAN 0.50 X 0 0 0 L TIMOTHY GIGLIO 0.50 X 0 0 0 THOMAS HARDY 0.50 X X 0 0 0 HON JEFFERY P HOPKINS 0.50 X 0 0 0 LOIS JOLSON 0.50 X 0 0 0 STANLEY M KAPLAN MD 0.50 X 0 0 0 LORRENCE T KELLAR 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 TINA MACON 0.50 X 0 0 0 BRIAN NEWBERRY 0.50 X 0 0 0 THOMAS L NEYER SR 0.50 X 0 0 0 JOHN L NOELCKE 0.50 X 0 0 0 MARILYN J OSBORN 0.50 X 0 0 0 JACK OSBORN 0.50 X 0 0 0 KENNETH L PARKER 0.50 X 0 0 0 NORMA PETERSEN 0.50 X 0 0 0 WILLIAM PLATT 0.50 X 0 0 0 J MARVIN QUIN 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 SANDRA RIVERS 0.50 X 0 0 0 KARL P RONN 0.50 X 0 0 0 JACK ROUSE 0.50 X 0 0 0 ANN H SANTEN 0.50 X 0 0 0 JAMES SCHWAB 0.50 X 0 0 0 MARILYN SHAZOR 0.50 X 0 0 0 EDGAR L SMITH JR 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 DIANE WEST 0.50 X 0 0 0 DONALD J WUEBBLING 0.50 X 0 0 0 STUART AITKEN 0.50 X 0 0 0 JOHN L HARRISON 0.50 X 0 0 0 FRANCIE S HILTZ 0.50 X 0 0 0 RONALD A KOETTERS 0.50 X 0 0 0 JONATHAN MCCANN 0.50 X 0 0 0 LINDA MILLER 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 RYAN RYBOLT 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 MATTHEW Q STAUTBERG 0.50 X 0 0 0 NANCY WAGNER 0.50 X 0 0 0 FRANK WEINSTOCK 0.50 X 0 0 0 SHEILA J WILLIAMS 0.50 X 0 0 0 ARTHUR M DEVEY III 50.00 X 291000 0 26368 MICHAEL SMITH 40.00 X 237760 0 25251 RICHARD FRESHWATER 50.00 X 81181 0 7164 ILYA FINKELSHTEYN 40.00 X 137141 0 11319 ELIZABETH FREIMUTH 40.00 X 153538 0 18078 ROBERT J SULLIVAN 40.00 X 163884 0 18121 TIMOTHY LEES 40.00 X 215557 0 18324 SUSAN PLAGEMAN 40.00 X 248125 0 25550 1528186 0 150175 7 0 1 0 AMATEUR PRODUCTIONS INC 1241 ELM STREET CINCINNATI OH 45202 CONDUCTING SERVICES 708000 DCM INC 45 MAIN STREET BROOKLYN NY 11201 TELEMARKETING 140892 IM STILL TOURING INC 215 PARK AVENUE SOUTH STE1403 NEW YORK NY 10003 GUEST ARTISTS 117000 3 77500 393519 14108213 1917068 14579232 CONCERTS 900099 23172228 23172228 OTHER 900099 1063614 1063614 24235842 1113337 1113337 19057489 16467534 2589955 2589955 2589955 181008 77500 141676 39332 39332 42557698 24235842 0 3742624 668724 588477 53498 26749 13450850 11845972 1104822 500056 2699215 2240084 330100 129031 943179 824757 79484 38938 9125 9125 21601 21601 49607 49607 12000 12000 614905 509031 96374 9500 1605229 1522374 82855 212408 88087 49020 75301 222085 63545 156713 1827 467173 400046 67127 39558 36498 2782 278 97048 49260 41642 6146 57062 57062 764979 734173 30806 218665 89639 129026 ARTIST FEES & EXPENSES 11237823 11237823 0 0 CONCERT EXPENSES 3299547 3299547 0 0 MISCELLANEOUS 1236938 904179 265100 67659 BANK FEES 136490 0 129826 6664 38064211 34433492 2685715 945004 1237526 3132337 6241712 7399243 3095472 1194593 692265 789785 28381879 14628323 14046190 13753556 55011674 59828406 80324839 86097920 7319250 6927371 2908116 3003713 3185000 2915000 1043981 230672 3765664 3368398 18222011 16445154 X 5091201 7165996 6815809 9565714 50195818 52921056 62102828 69652766 80324839 86097920 X 4493487 3056451 X X 0 1 1 X 0 X 12178556 17565160 13277545 10953197 14579232 68553690 12178556 17565160 13277545 10953197 14579232 68553690 11100675 57453015 1134857 1276941 895339 927211 1113337 5347685 38672 3353 42025 50879 42180 54015 36814 39332 223220 74166620 122774876 0.77460 0.84070 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 0 0 0 1 12000 0 0 12000 0 EXPLANATION OF OTHER LOBBYING ACTIVITIES: PART II-B, LINE 1I: THE CINCINNATI SYMPHONY ORCHESTRA STAFF AND VOLUNTEERS MET WITH LEGISLATORS, THEIR STAFF AND OTHER GOVERNMENT OFFICIALS TO DISCUSS LEGISLATION THAT COULD IMPACT THE ORGANIZATION. THIS LEGISLATION INCLUDED THE STATE OPERATING BUDGET, THE STATE CAPITAL BUDGET, AND CITY SUPPORT OF THE ARTS AND MUSIC HALL. OTHER TOPICS DISCUSSED INCLUDED THE RE-DEVELOPMENT OF THE NEIGHBORHOOD AROUND MUSIC HALL. THE EXPENSES REPORTED ARE FOR THE ENGAGEMENT OF A LOBBYING FIRM TO ASSIST WITH THESE MATTERS. 55011674 1355655 6366271 2662885 242309 59828406 55810613 925293 2116002 3498649 341585 55011674 68989095 190946 -9206631 3728130 434667 55810613 0.06230 0.87380 0.06390 1 1 1 284400 284400 20080672 8033627 12047045 1121969 1119769 2200 4808960 3840550 968410 2085878 1634377 451501 13753556 OTHER 2048372 CHARITABLE GIFT ANNUITY LIABILITY 915026 INTERCOMPANY PAYABLE 405000 3368398 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 CSO'S INCOME TAX RETURNS. CSO'S 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, 2008, 2009, AND 2010. CSO'S POLICY WITH REGARDS TO INTEREST AND PENALTIES IS TO RECOGNIZE INTEREST THROUGH INTEREST EXPENSE AND PENALTIES THROUGH OTHER EXPENSE. IN EVALUATING CSO'S 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. PARTIES OF NOTE 60939 60939 58011 NEW YEAR'S EVE 179710 77500 102210 2235 34236 29359 1 17859 17859 17835 258508 77500 181008 2235 34236 105205 141676 39332 X X X X X 0 0 0 0 0 0 0 0 0 ARTHUR M DEVEY III 220000 0 40000 0 31000 0 10045 0 16323 0 317368 0 0 0 MICHAEL SMITH 217760 0 20000 0 0 0 8928 0 16323 0 263011 0 0 0 ELIZABETH FREIMUTH 153538 0 0 0 0 0 5280 0 12798 0 171616 0 0 0 ROBERT J SULLIVAN 163884 0 0 0 0 0 5280 0 12841 0 182005 0 0 0 TIMOTHY LEES 215557 0 0 0 0 0 5280 0 13044 0 233881 0 0 0 SUSAN PLAGEMAN 178125 0 70000 0 0 0 9353 0 16197 0 273675 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 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 34800 0 1 1 34800 X 8 1783448 SALE OF STOCK X CONCERT PROMOTION MATERIALS & EVENTS 6 48197 FAIR MARKET VALUE X FUNDRAISING EVENTS 12 59933 FAIR MARKET VALUE X PATRON RESEARCH MATERIALS 3 25490 0 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 AND PERFORMS THE INITIAL REVIEW WITH THE CPA/AUDITOR. THE FINANCE COMMITTEE AND TREASURER ALSO REVIEW AND APPROVE THE FORM 990 AND SUPPORTING SCHEDULES BEFORE PRESENTING THE FORM TO THE BOARD OF TRUSTEES. 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: 2,420,670. ADJUSTMENT TO PENSION LIABILITY 635,781. TOTAL TO FORM 990, PART XI, LINE 5: 3,056,451. THE ORGANIZATION RECEIVED AUDITED FINANCIALS 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 0 0