2011-07-15T14:02:21-05:00 2010-08-31 CLARK SCHAEFER HACKETT AND CO ONE EAST FOURTH ST SUITE 1200 CINCINNATI OH 45202 990 2009-09-01 310537080 CINCINNATI SYMPHONY ORCHESTRA CINC 5136211919 1241 elm street CINCINNATI OH 452027531 richard freshwater 5136211919 2011-07-15 1 Jane E Pfeifer 5132413111 2011-07-15 2009 2016-02-24 21:20:13Z arthur devey 1241 elm street CINCINNATI OH 452027531 53228627 0 X http://CINCINNATISYMPHONY.ORG X 1894 OH present the highest quality performances of music & enhance cultural vitality & quality of life. 61 61 697 150 26890 0 13277545 10953197 24461943 24559239 -2009823 5389617 54015 63704 35783680 40965757 0 0 16683182 17551840 0 1271186 22325306 21233049 39008488 38784889 -3224808 2180868 81957563 80324839 17185563 18222011 64772000 62102828 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 18319456 8018992 Orchestra concerts, principally artistic personnel, production, and advertising, including;-Classics at music hall with fifty-two concerts and 85,221 attendees-Pops at music hall with twenty concerts and 40,106 attendees-opera with eight concerts and 21,187 attendees-May festival with four concerts and 10,582 attendees-ballet with eleven concerts and 21,599 attendees-Yp/JR with eight concerts and 19,585 attendees-CSYO with six concerts and 3,763 attendees-Chamber with four concerts and 867 attendees-Sampler with one concert and 379 attendees-Donors with one concert and 750 attendees-Outreach with one concert and 707 attendees-Lollipops with two concerts and 3,596 attendees-July 4th concert with 2,465 attendees-New years eve concert with 1,566 attendees-special riverbend events with two concerts and 5,866 attendees-pops at riverbend with four concerts and 20,974 attendees-regional pops with four concerts and 6,250 attendees-international tour with seven concerts and 15,000 attendees-domestic tour concert with 2,326 attendees-mh headliner with seven concerts and 2,411 attendees-fee engagements concert with 1,400 attendees 14872250 16540247 Riverbend contemporary engagements with 41 concerts and 302,017 attendees \ 33191706 1 1 0 1 0 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 0 0 0 0 0 1 1 0 0 1 84 0 1 697 1 1 1 0 0 0 0 1 1 0 0 0 61 61 1 0 1 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 mary lynn cooney 0.50 X 0 0 0 suzanne costandi 0.50 X 0 0 0 anatolio b cruz III 0.50 X 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 clark handy 0.50 X 0 0 0 thomas hardy 0.50 X X 0 0 0 anne p heldman 0.50 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 DEAN DOUGLAS KNEHANS 0.50 X 0 0 0 BRUCE K LEE 0.50 X 0 0 0 LISA DEHART LEHNER 0.50 X 0 0 0 LOUIS LEVIN 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 john j palmer 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 X 0 0 0 DANIEL P RANDOLPH ESQ 0.50 X 0 0 0 leonard m randolph jrmd 0.50 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 mrs frederick e bryan III 0.50 X 0 0 0 mrs charles fleischmann 0.50 X 0 0 0 susan s friedlander 0.50 X 0 0 0 joseph w hirschhorn 0.50 X 0 0 0 mrs louis nippert 0.50 X 0 0 0 james b reynolds 0.50 X 0 0 0 thomas stegman 0.50 X 0 0 0 nancy walker 0.50 X 0 0 0 charles f yeiser 0.50 X 0 0 0 arthur devey 50.00 X 302429 0 27348 donald auberger 50.00 X 127786 0 19998 richard freshwater 50.00 X 0 0 0 michael smith 40.00 X 218489 0 26255 erich kunzel 40.00 X 180919 0 8762 elizabeth freimuth 40.00 X 153899 0 15536 timothy lees 40.00 X 203635 0 17074 robert sullivan 40.00 X 160937 0 15536 william winstead 40.00 X 127989 0 15536 matthew dunne 40.00 X 126160 0 19932 1602243 0 165977 31 0 1 0 amateur productions inc 1241 elm street cincinnati OH 45202 conducting services 576253 dcm inc 45 main street brooklyn NY 11201 telemarketing 161156 opus 3 artists 470 park avenue south new york NY 10016 guest artists 107161 3 3788312 75000 87594 195494 6806797 10953197 contemporary concerts 900099 16540247 16540247 orchestra concerts 900099 7474217 7474217 interntl/domestic tour 900999 544775 544775 24559239 927211 927211 16622762 12160356 4462406 4462406 4462406 139328 75000 102514 36814 36814 advertising 541800 26890 26890 26890 40965757 24559239 26890 5426431 911985 425359 486626 12373116 10678873 959139 735104 719929 592238 90862 36829 2609904 2221018 240008 148878 936906 762519 115270 59117 21613 21613 82861 82861 12000 12000 2500 2500 1972028 1972028 751850 735647 16203 425539 37761 305031 82747 131939 94111 37828 524090 390292 103485 30313 190316 159480 23219 7617 37907 9318 14585 14004 356324 356324 1063593 287296 776297 160327 18272 142055 contemp. concerts at ri 14854834 14854834 Miscellaneous expense 645328 46771 508011 90546 38784889 33191706 4321997 1271186 1431920 1237526 6169053 6241712 3328700 3095472 1042718 692265 27940086 13893896 14174559 14046190 55810613 55011674 81957563 80324839 6173672 7319250 2807968 2908116 3440000 3185000 1461033 1043981 3302890 3765664 17185563 18222011 X 6632427 5091201 8076082 6815809 50063491 50195818 64772000 62102828 81957563 80324839 X 0 1 1 X 0 X 12967574 12178556 17565160 13277545 10953197 66942032 12967574 12178556 17565160 13277545 10953197 66942032 5888742 61053290 1153717 1134857 1276941 895339 927211 5388065 38672 3353 42025 67764 50879 42180 54015 36814 251652 72623774 117573526 0.84070 0.85470 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 0 0 0 1 12000 0 0 12000 0 Part II-B, Line 1i: Explanation of Other Lobbying Activities: 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. 55810613 925293 2116002 3498649 341585 55011674 68989095 190946 -9206631 3728130 434667 55810613 0.03980 0.90080 0.05940 1 1 1 284400 284400 21994209 8813645 13180564 5661477 5080251 581226 14046190 OTHER 2293415 charitable gift annuity liability 1067249 intercompany payable 405000 3765664 Part V, Line 4: Description of Intended Use of Endowment Funds: the endowment consists of funds established to provide income to operations. the prior year column has been restated due to a reclassification in the audited financial statements for the year ended august 31, 2010. Part X: Description of Uncertain Tax Positions Under FIN 48: 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. The guidance was adopted by CSO on September 1, 2009. 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 , 2007, 2008 and 2009. 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 were considered. CSO believes their estimates are appropriate based on the current facts and circumstances. parties of note 68515 68515 32071 new year's eve 133675 75000 58675 57318 1 12138 12138 13125 214328 75000 139328 102514 102514 36814 X 0 0 X X X X X 0 0 0 0 0 0 0 0 0 arthur devey 220000 0 67000 0 15429 0 12400 0 14948 0 329777 0 0 0 michael smith 218489 0 0 0 0 0 8958 0 17297 0 244744 0 0 0 erich kunzel 180919 0 0 0 0 0 7418 0 1344 0 189681 0 0 0 elizabeth freimuth 153899 0 0 0 0 0 5491 0 10045 0 169435 0 0 0 timothy lees 203635 0 0 0 0 0 5491 0 11583 0 220709 0 0 0 robert sullivan 160937 0 0 0 0 0 5491 0 10045 0 176473 0 0 0 Part I, Line 1a the president of the cincinnati symphony orchestra was provided temporary housing in the amount of $15,429 as part of a relocation package. This amount was included in the president's taxable compensation and was only provided during 2009. 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 3881566 1802 33100 84360 3762304 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 arthur DEVEY PRESIDENT loan for relocation to cincinnati as part of employment agreement X 106000 65800 0 1 1 65800 Form 990, Part VI, Section A, line 2 jack osborn and marilyn osborn, both board trustees, are married. Form 990, Part VI, Section A, line 4 the code of regulations was modified to grant voting rights to emeriti directors. 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 when the individual first joins the board and at the beginning of the second term if served. 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. richard freshwater, chief financial officer, received compensation and benefits from the cincinnati symphony orchestra during the fiscal year. however, because his role as the chief financial officer did not begin until 2010, he did not receive a 2009 w-2 from the organization. form 990 compensation is calendar year based; therefore, his compensation and benefits will not be disclosed on the current year form 990. 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 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 0 0 1 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 cincinnati symphony orchestra endowment fund C 67594 music and event management inc C 20000