2011-05-16T11:01:46-05:00 2010-06-30 REA & ASSOCIATES INC CPA'S 5775 PERIMETER DRIVE - SUITE 200 DUBLIN OH 430173224 990 2009-07-01 310852944 JAZZ ARTS GROUP OF COLUMBUS JAZZ 6142945200 930 NORTH HIGH STREET COLUMBUS OH 43201 ROBERT BREITHAUPT 6142945200 2011-05-12 1 Greta Rzymek CPA 6148898725 2009 2016-02-24 21:20:13Z ROBERT BREITHAUPT 930 NORTH HIGH STREET COLUMBUS OH 43201 2365835 0 X WWW.JAZZARTSGROUP.ORG X 1974 OH the jazz arts group promotes the awareness of jazz music through its own professional jazz repertory orchestra, sponsoring a concert series and local jazz clinics with guest artists. 32 32 43 35 213769 -2275 881929 911773 872722 826894 11139 19755 511714 378663 2277504 2137085 0 0 747963 775572 0 4948 1576389 1651525 2324352 2427097 -46848 -290012 730389 628132 304328 451029 426061 177103 THE JAZZ ARTS GROUP BELIEVES IN THE POWER OF MUSIC TO TRANSFORM LIVES AND IS COMMITTED TO OFFERING LIFELONG LEARNING OPPORTUNITIES FOR AUDIENCES OF ALL AGES, INTERESTS, BACKGROUNDS AND ABILITIES. THROUGH A VARIETY OF JAZZ EDUCATION AND OUTREACH PROGRAMS, THE JAZZ ARTS GROUP SERVES AS A RESOURCE FOR SCHOOLS, YOUNG MUSICIANS AND THE COMMUNITY. 0 0 1090736 678081 PERFORMANCE SERIES: THE COLUMBUS JAZZ ORCHESTRA (CJO) WAS ESTABLISHED IN 1973 AND PRESENTS THREE SUBSCRIPTION SERIES FOR OVER 2100 SEASON SUBSCRIBERS, AT THE SOUTHERN THEATRE AND THE COLUMBUS ZOO. THE CJO IS ONE OF THE WORLD'S FINEST JAZZ ORCHESTRAS AND IS CONDUCTED BY BYRON STRIPLING. THE INSIDE TRACK CONCERT SERIES IS PRESENTED AT THE LINCOLN THEATRE IN THE KING-LINCOLN DISTRICT OF COLUMBUS AND PROMOTES SMALLER ENSEMBLES TO DEVELOP A DIVERSE AUDIENCE. 453191 145340 AFFILIATE MUSICIANS/OUTREACH: PART OF THE PURPOSE OF THE JAZZ ARTS GROUP (JAG) IS TO PROVIDE EMPLOYMENT OPPORTUNITIES FOR SOME OF COLUMBUS' FINEST MUSICIANS. AFFILIATE MUSICIANS LINKS PROFESSIONAL MUSICIANS WITH CONSUMERS FOR LIVE MUSIC; THE COLUMBUS JAZZ ORCHESTRA AND OTHER ENSEMBLES ALSO PRESENT PROGRAMS IN A VARIETY OF SETTINGS THROUGHOUT THE STATE AND REGION THROUGH THIS PROGRAM. 305306 148625 JAZZ ACADEMY (JAZZ IN THE COMMUNITY; JAZZ IN THE SCHOOLS): THE JAZZ ACADEMY CONSISTS OF TWO CATEGORIES: COMMUNITY BASED PROGRAMS AND SCHOOL BASED PROGRAMS. BOTH PROGRAM CATEGORIES ARE DESIGNED TO ENGAGE CHILDREN TO SENIOR CITIZENS IN THE ART OF JAZZ. LIVE PERFORMANCES ARE CONDUCTED IN CENTRAL OHIO SCHOOLS AND INSTRUCTIONAL SESSIONS ARE CONDUCTED AT MUSIC STUDIOS OPERATED BY JAG. JAZZ ACADEMY PROGRAMS TARGET ECONOMICALLY CHALLENGED YOUTH WITH IN-SCHOOL AND AFTER-SCHOOL PROGRAMS. JAZZ ACADEMY PROGRAMS ARE ALSO DESIGNED TO PROMOTE PROFESSIONAL DEVELOPMENT OF PUBLIC AND PAROCHIAL SCHOOL TEACHERS TO ENHANCE THEIR INSTRUCTIONAL SKILLS. 1849233 1 1 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 113 0 1 43 1 1 1 0 0 0 0 0 0 0 0 32 32 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X ROBERT BREITHAUPT 6142945200 930 NORTH HIGH STREET COLUMBUS OH 43201 JAMES L BARNES 1.00 X X 0 0 0 CAROL A MCGUIRE 1.00 X X 0 0 0 LINDA J SIEFKAS 1.00 X X 0 0 0 ANTHONY F SALVATORE 1.00 X X 0 0 0 ANDREA APPLEGATE 1.00 X 0 0 0 MICHAEL S BROWN 1.00 X 0 0 0 TODD CORLEY 1.00 X 0 0 0 MICHAEL COX 1.00 X 0 0 0 JEANETTA DARNO 1.00 X 0 0 0 GEOFFREY EAGLESON 1.00 X 0 0 0 TIMOTHY J FABER 1.00 X 0 0 0 DWIGHT FLAX 1.00 X 0 0 0 JOHN F FURNISS III 1.00 X 0 0 0 STANLEY E HARRIS 1.00 X 0 0 0 JEFFREY HASTINGS 1.00 X 0 0 0 WILLIAM HUTTER 1.00 X 0 0 0 BARABARA B LACH 1.00 X 0 0 0 LESLIE LAUER 1.00 X 0 0 0 JESSICA LINEBERGER 1.00 X 0 0 0 VINCENT LODICO 1.00 X 0 0 0 WIN LOGAN 1.00 X 0 0 0 GLADSTONE C MCDOWELL II 1.00 X 0 0 0 PETE MCGINTY 1.00 X 0 0 0 SARAH MORTON 1.00 X 0 0 0 ANGELA PACE 1.00 X 0 0 0 TOM RIELAND 1.00 X 0 0 0 ROBERT E SHENTON 1.00 X 0 0 0 JAMES B SULLIVAN 1.00 X 0 0 0 MARK VARY 1.00 X 0 0 0 DANIEL K WEISS 1.00 X 0 0 0 THOMAS H WELCH 1.00 X 0 0 0 DENNIS V YACOBOZZI 1.00 X 0 0 0 ROBERT BREITHAUPT 40.00 X 101172 0 8119 101172 0 8119 1 0 0 0 0 55776 284429 571568 911773 Concert Series Admissi 711130 678081 678081 Special Events and Edu 711130 135056 135056 Miscellaneous Program 711130 13757 13757 826894 19755 19755 189604 189604 0 0 50920 31178 19742 19742 7780 7968 -188 -188 Contract Services 711130 359109 145340 213769 359109 2137085 972046 213769 39497 109291 21858 87433 536884 406123 130761 20316 14516 5800 35250 35250 73831 20489 53342 24993 1188 23805 70049 70049 222039 206839 15000 200 122282 29184 90201 2897 152424 110704 41720 29853 24126 3876 1851 7241 7241 5868 5868 Contract Artists 471340 471340 Series Orchestra 236175 236175 Guest Artists 160577 160577 Production Labor 132905 132905 Music Library 13209 13209 2570 2570 2427097 1849233 572916 4948 241407 331110 183317 147646 13907 13213 185378 169590 23030 15788 268728 120375 730389 628132 65087 51026 239241 400003 304328 451029 X 421156 172198 4905 4905 426061 177103 730389 628132 X 0 1 1 X 0 X 680247 625337 821278 881929 911773 3920564 1105500 1309834 846960 999750 972234 5234278 1785747 1935171 1668238 1881679 1884007 9154842 0 0 0 9154842 22082 34232 18424 10662 19755 105155 22082 34232 18424 10662 19755 105155 1208 14159 15367 81213 144700 98321 82011 50920 457165 1889042 2115311 1799142 1974352 1954682 9732529 0.94060 0.93720 0.01080 0.01040 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 131897 5925 137822 153303 21406 131897 0.96440 0.00000 0.03560 1 0 185378 169590 15788 15788 Columbus Foundation Assets 120375 F 120375 2137085 2427097 -290012 41054 41054 -248958 2540433 41054 323148 39146 403348 2137085 0 2137085 2789391 323148 39146 362294 2427097 0 2427097 Part V, Line 4: Description of Intended Use of Endowment Funds: THE ORGANIZATION MAINTAINS BOTH UNRESTRICTED, BOARD DESIGNATED FUNDS AND TEMPORARILY RESTRICTED NET ASSETS. THE UNRESTRICTED, BOARD DESIGNATED FUNDS INCLUDE THE RAY EUBANKS OF THE JAZZ ARTS GROUP OF COLUMBUS FUND, THE JAZZ ARTS GROUP OF COLUMBUS FUND, AND THE HANK MARR EDUCATION PROGRAM FUND. THE RAY EUBANKS OF THE JAZZ ARTS GROUP OF COLUMBUS FUND AND THE JAZZ ARTS GROUP OF COLUMBUS FUND ARE FUNDS THAT WERE ESTABLISHED WITH THE COLUMBUS FOUNDATION AND ARE LISTED AS "BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS" IN THE STATEMENT OF FINANCIAL POSITION. THE COLUMBUS FOUNDATION WILL DISTRIBUTE AMOUNTS TO THE JAZZ ARTS GROUP UPON REQUEST BY A MAJORITY VOTE OF THE GROUP'S BOARD OF DIRECTORS. THESE FUNDS WERE PLACED WITH THE COLUMBUS FOUNDATION FOR STEWARDSHIP AND MANAGEMENT, BUT REMAIN DESIGNATED ASSETS Of THE JAZZ ARTS GROUP AND CAN BE RETURNED TO THE GROUP BY A MAJORITY VOTE OF THE GROUP'S BOARD OF DIRECTORS. THE HANK MARR EDUCATION PROGRAM INCLUDES BOARD DESIGNATED FUNDS THAT ARE TO BE USED FOR JAZZ EDUCATION, THE TEMPORARILY RESTRICTED NET ASSETS CONSIST OF THE ZIGGY COYLE BUDDING MUSICIANS FUND, WHICH WAS ESTABLISHED TO DONATE MUSICAL INSTRUMENTS TO SCHOOLS. Part X: Description of Uncertain Tax Positions Under FIN 48: FIN 48 FOOTNOTE: EFFECTIVE JULY 1, 2010, GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE THE GROUP TO EVALUATE THE LEVEL OF UNCERTAINTY RELATED TO WHETHER TAX POSITIONS TAKEN WILL BE SUSTAINED UPON EXAMINATION. ANY POSITIONS TAKEN THAT DO NOT MEET THE MORE-LIKELY-THAN-NOT THRESHOLD MUST BE QUANTIFIED AND RECORDED AS A LIABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE ACCOMPANYING BALANCE SHEET ALONG WITH ANY ASSOCIATED INTEREST AND PENALTIES THAT WOULD BE PAYABLE TO THE TAXING AUTHORITIES UPON EXAMINATION. MANAGEMENT BELIEVES THAT NONE OF THE POSITIONS TAKEN WOULD MATERIALLY IMPACT THE FINANCIAL STATEMENTS AND NO SUCH LIABILITIES HAVE BEEN RECORDED. WITH FEW EXCEPTIONS, THE GROUP IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR THE YEARS ENDED JUNE 30, 2007 AND PRIOR. Part XII, Line 2d - Other Adjustments: FUNDRAISING EXPENSES NETTED WITH REVENUES: 31178. COST OF GOODS SOLD NETTED WITH REVENUES: 7968. Part XIII, Line 2d - Other Adjustments: FUNDRAISING EXPENSES NETTED WITH REVENUES: 31178. COST OF GOODS SOLD NETTED WITH REVENUES: 7968. "ONE NIGHT ONLY" FUNDRAISING EVENT 50920 50920 31178 50920 50920 31178 31178 19742 ROBERT BREITHAUPT EXECUTIVE DIRECTOR 95098 ROBERT BREITHAUPT AND HIS WIFE OWN 100% OF RB MUSIC. RB MUSIC RECEIVED REVENUES THAT WERE PASSED THROUGH JAZZ ARTS GROUP AS A PART OF ITS CONTRACT WITH THE BROADWAY SERIES. RB MUSIC WAS THEN RESPONSIBLE FOR COMPENSATING THE MUSICIANS THAT WORKED THE BROADWAY SERIRES FROM THE REVENUES RECEIEVED. THIS PRACTICE WAS DISCONTINUED DURING THE FISCAL YEAR ENDED JUNE 30, 2010. 0 Form 990, Part VI, Section B, line 11 THE FORM 990 IS PREPARED BY AN OUTSIDE PUBLIC ACCOUNTING FIRM, REVIEWED AND APPROVED BY THE ORGANIZATION'S TREASURER AND FINANCE COMMITTEE CHAIR AND DISTRIBUTED TO THE FULL BOARD OF DIRECTORS PRIOR TO FILING. Form 990, Part VI, Section B, line 12c IF A BOARD MEMBER OR TRUSTEE HAS AN INTEREST IN A PROPOSED TRANSACTION WITH THE JAZZ ARTS GROUP IN THE FORM OF SIGNIFICANT PERSONAL OR ORGANIZATIONAL FINANCIAL INTEREST IN THE TRANSACTION OR HOLDS A POSITION AS A TRUSTEE, DIRECTOR, OFFICER, OR STAFF MEMBER IN SUCH ORGANIZATION, HE OR SHE MUST LIST SUCH POSITIONS AND MAKE FULL DISCLOSURE OF SUCH INTEREST BEFORE ANY DISCUSSION OR NEGOTIATION OF SUCH TRANSACTION. ANY BOARD OR COMMITTEE MEMBER WHO HAS A POTENTIAL CONFLICT OF INTEREST WITH RESPECT TO ANY MATTER COMING BEFORE THE BOARD OR THE COMMITTEE SHALL NOT PARTICIPATE IN ANY DISCUSSION OF OR VOTE IN CONNECTION WITH THE MATTER UNLESS INVITED TO RESPOND TO QUESTIONS OR PROVIDE FACTUAL INFORMATION BY THE BOARD OR COMMITTEE CHAIR. ANY BOARD OR COMMITTEE MEMBER WHO GAINS PRIVILEGED INFORMATION BY VIRTUE OF HIS OR HER ROLE AS A BOARD OR COMMITTEE MEMBER SHALL NOT USE THAT PRIVILEGED INFORMATION FOR PERSONAL OR PROFESSIONAL GAIN. Form 990, Part VI, Section B, line 15 THE COMPENSATION ARRANGEMENT FOR THE ORGANIZATION'S TOP MANAGEMENT OFFICIAL IS APPROVED BY THE ORGANIZATION'S BOARD OF DIRECTORS. THE BOARD IS COMPOSED ENTIRELY OF INDEPENDENT INDIVIDUALS WHO DO NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT. WHEN THE BOARD CONSIDERS COMPENSATION ARRANGEMENTS, IT RELIES ON COMPARABILITY DATA THAT DEMONSTRATES THE FAIR MARKET VALUE OF THE COMPENSATION IN QUESTION. DECISIONS ARE DOCUMENTED BY THE ORGANIZATION'S GOVERNING BODY. Form 990, Part VI, Section C, line 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 2C AUDIT COMMITTEE THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT ACCOUNTANT. THE PROCESS BY WHICH THE COMMITTEE OVERSEES THE AUDIT AND SELECTS THE INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM PRIOR YEARS.