2011-05-16T15:56:50-04:00 2010-06-30 BKD LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2009-07-01 431297475 Kansas City Symphony KANS 8164711100 1703 WYANDOTTE STREET Kansas City MO 64105 FRANK BYRNE 8164711100 2011-05-16 true Michael J Engle 8162216300 2009 2016-02-24 21:20:13Z X Frank Byrne 1703 WYANDOTTE STREET STE 200 KANSAS CITY MO 64105 12756137 false X www.kcsymphony.org X 1983 MO PROVIDES ORCHESTRAL PERFORMANCES WITH AN EMPHASIS IN THE KANSAS CITY REGION & ALSO PROVIDES EDUCATION PERFORMANCES FOR SCHOOL CHILDREN WITH THE GOAL OF CREATING AN INTEREST IN & UNDERSTANDING OF CLASSICAL MUSIC 24 19 288 650 0 0 8413046 9060911 3313496 2919603 -130978 -1557 -71498 111827 11524066 12090784 135000 150000 0 0 8306840 7914209 67339 88964 675624 3646357 3321661 12155536 11474834 -631470 615950 7534846 9140823 2787272 3429698 4747574 5711125 TO PROVIDE GREAT PERFORMANCE FOR GREATER AUDIENCES. false false 9554315 150000 2919603 Performance of Orchestral Music in various series sold to the public which totaled over 100,000 tickets and over 12,000 tickets for school children as a part of our youth education programs. In addition, we supported the Lyric Opera of Kansas City and the Kansas City Ballet, by providing pit orchestra services to each organization. We also sponser several free concerts to the public, including a Labor Day and a Memorial Day concert, which together had over 58,000 in attendance. 9554315 true true false false false false false false true true false false false false false false false true true false false true false true false false false true false true false false true false false false false false false false false true 46 0 true 288 true false false false false false true true false false false 24 19 true false false false false false false true false false false true true true true true true true false false KS MO X BARBARA TATE 8162182610 1703 WYANDOTTE STREET STE 200 Kansas City MO 64105 SHIRLEY B HELZBERG 1.0 X X 0 0 0 ROBERT A KIPP 1.0 X X 0 0 0 MICHAEL D FIELDS 1.0 X X 0 0 0 WILLIAM M LYONS 1.0 X X 0 0 0 JOSHUA SOSLAND 1.0 X X 0 0 0 WILLIAM B TAYLOR 1.0 X X 0 0 0 HO ANTHONY AHN 20.0 X 34217 0 20713 SEAN BRUMBLE 20.0 X 40095 0 18227 PETER DESILVA 1.0 X 0 0 0 JOAN HORAN 1.0 X 0 0 0 PETER S LEVI 1.0 X 0 0 0 PATRICK A PERSOHN 1.0 X 0 0 0 DAMON SHELBY PORTER 1.0 X 0 0 0 GWYN PRENTICE 1.0 X 0 0 0 NELSON R SABATES 1.0 X 0 0 0 THOMAS M SCOTT 1.0 X 0 0 0 Ann Kaufmann Baum 1.0 X 0 0 0 John Edgar 1.0 X 0 0 0 Michael Gordan 20.0 X 57209 0 10981 Jill Hall 1.0 X 0 0 0 Karen Hardcastle 1.0 X 0 0 0 Jamie Montgomery Helzberg 1.0 X 0 0 0 Sarah Rowland 1.0 X 0 0 0 Jenifer Richison 20.0 X 43802 0 10754 BARBARA TATE 35.0 X 80672 0 22530 FRANK BYRNE 35.0 X 187111 0 17727 443106 0 100932 1 false true false THAUMUS INC CONDUCTING SERVICES 232000 HARVEST PRODUCTIONS SOUND AND LIGHTING 251393 HARVEST GRAPHICS PRINTING 114652 TELEUNIQUE TELEMARKETING 112859 4 1016487 398263 7646161 79935 9060911 TICKET SALES 711190 2319171 2319171 PERFORMANCE FEES 711190 600432 600432 2919603 4745 4745 0 2553 2553 1100 5202 -1100 -5202 -6302 -6302 659880 1016487 659051 829 829 0 0 MISCELLANEOUS REVENUE 900099 108445 108445 108445 12090784 2919603 0 110270 150000 150000 0 0 0 571764 236498 308039 27227 0 5543272 5055745 178626 308901 354195 322367 17065 14763 911000 817589 42918 50493 533978 469720 34258 30000 0 78964 78964 58053 58053 0 88964 88964 0 438852 351853 83693 3306 434220 431957 2263 483371 324427 98227 60717 0 0 149273 18688 130585 139500 98941 34057 6502 0 0 747 747 0 144920 118834 18840 7246 68224 55944 8869 3411 GUEST ARTISTS & CONDUCTORS 478377 478377 CONCERT PRODUCTION EXPENSE 555771 555771 BAD DEBT EXPENSE 15926 15926 MISCELLANEOUS EXPENSE 251721 44454 136393 70874 DUES AND SUBSCRIPTIONS 23742 7224 15561 957 11474834 9554315 1244895 675624 426328 599589 1194635 933949 1919660 2923497 243726 306278 3084 3264 368003 457254 1528582 903791 469871 624791 2909539 3292201 7534846 9140823 968361 1117144 1558228 1977400 0 177550 260683 157604 2787272 3429698 X 776261 648348 556570 1453570 3414743 3609207 4747574 5711125 7534846 9140823 X false true true X false X 7212815 7964143 8773096 8413046 9060911 41424011 2599430 2875057 3405990 3313496 2919603 15113576 0 0 295510 714384 659880 1669774 9812245 10839200 12474596 12440926 12640394 58207361 1782850 1518955 1416296 1615564 1610694 7944359 0 0 0 0 0 0 1782850 1518955 1416296 1615564 1610694 7944359 50263002 45650 59664 85137 18254 7298 216003 45650 59664 85137 18254 7298 216003 37600 0 80249 406 108445 226700 9895495 10898864 12639982 12459586 12756137 58650064 0.85700 0.84826 0.00368 0.00417 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2909540 194464 337979 142517 7264 3292202 3770099 31150 -696642 186771 8296 2909540 0.03345 0.96655 0.00000 true false 495496 347279 148217 1033086 556512 476574 624791 0 CONSULTING OBLIGATION 157604 157604 INTENDED USE OF ENDOWMENT FUNDS SCHEDULE D, PART V, LINE 4 TOTAL EARNED REVENUE, INCLUDING FEES FOR PIT SERVICES PROVIDED TO THE LYRIC OPERA OF KANSAS CITY AND THE KANSAS CITY BALLET ARE 27% OF OUR OPERATING REVENUE. OUR ANNUAL FUND RAISES 59% OF OUR BUDGET. ENDOWMENT FUNDS COVER THE REMAINING 14% OF THE SYMPHONY'S OPERATING BUDGET WHICH ALLOWS THE SYMPHONY TO HIRE AND RETAIN SKILLED PROFESSIONAL MUSICIANS. UNCERTAIN TAX POSITIONS DISCLOSURE SCHEDULE D, PART X, LINE 2 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. RECON. OF CHANGE IN NET ASSETS FROM FORM 990 TO FINACIAL STATEMENTS SCHEDULE D, PART XI, LINE 8 ENDOWMENT APPRECIATION $ 302,597 RECONCILIATION OF REVENUE PER AUDITED FINANCIAL STATEMENTS SCHEDULE D, PART XII, LINE 2D FUNDRAISING EVENT EXPENSES $ 659,051 LOSS ON DISPOSAL OF ASSETS $ 5,202 --------- $ 664,253 RECONCILIATION OF EXPENSES PER AUDITED FINANCIAL STATEMENTS SCHEDULE D, PART XIII, LINE 2D FUNDRAISING EVENT EXPENSES $ 659,051 LOSS ON DISPOSAL OF ASSETS $ 5,202 --------- $ 664,253 X X X X X X X true BENNETT DIRECT TELE- FUNDRAISING false 192731 88964 103767 192731 88964 103767 KS MO Jewel Ball 696875 495844 201031 138033 0 11895 243293 Symphony Ball 662341 488040 174301 53255 805 16386 70788 5 317152 32603 284549 7759 24905 300 91633 1676368 1016487 659881 199047 25710 28581 405714 659052 829 true The Nelson Atkins Museum of Art 4525 Oak Street KANSAS CITY MO 64111 440558499 501(C)(3) 150000 SUPPORT OPERATIONS 1 0 PROCEDURES FOR MONITORING THE USE OF GRANTS PAID SCHEDULE I, PART I, LINE 2 One volunteer organization, the Jewell Ball, which is organized under the symphony's auspices, raises funds for both the Kansas City Symphony and The Nelson Atkins Museum of Art. Gross revenue and expenses are run through the symphony's books and net proceeds are split between the two organizations equally. X true true X false false false false false false false false false FRANK BYRNE 180543 0 0 0 6568 0 5543 0 12184 0 204838 0 0 0 HEALTH OR SOCIAL CLUB DUES SCHEDULE J, PART I, LINE 1A THE KANSAS CITY SYMPHONY PROVIDED HEALTH CLUB DUES TO FRANK BYRNE WHICH WERE INCLUDED ON HIS W-2 AS TAXABLE COMPENSATION. SHIRLEY HELZBERG FURN. & IMPROVEMENTS X 177550 177550 false true true 177550 SEE SCHEDULE O X 13 79935 FMV 0 false true true USE OF THIRD PARTY TO SOLICIT, PROCESS, OR SELL NONCASH CONTRIBUTIONS SCHEDULE M, PART I, LINE 32B AN OUTSIDE BROKER IS USED TO SELL CONTRIBUTIONS OF STOCK TO CONVERT ASSETS INTO CASH. AUDITED FINANCIAL STATEMENTS FORM 990, PART IV, LINE 12 & PART XI, LINE 2B THE KANSAS CITY SYMPHONY RECEIVED AN AUDIT ON ITS FINANCIAL STATEMENTS HOWEVER IT EXCLUDED FROM THE ACCOMPANYING FINANCIAL STATEMENTS ITS BENEFICIAL INTEREST IN THE NET ASSETS HELD BY A THIRD-PARTY FOUNDATION. THIS PRACTICE IS NOT IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. THE MARKET VALUE OF INVESTMENTS AND THE RELATED INCOME OF THE THIRD-PARTY FOUNDATION ARE INCLUDED IN THE NOTES TO THE FINANCIAL STATEMENTS. EXCEPT FOR THE EFFECTS ON THE FINANCIAL STATEMENTS OF THE OMISSION OF THE KANSAS CITY SYMPHONY'S BENEFICIAL INTEREST IN NET ASSETS HELD BY A THIRD-PARTY FOUNDATION AS DESCRIBED IN THE PRECEDING PARAGRAPH, THE FINANCIAL STATEMENTS REFERRED TO ABOVE PRESENT FAIRLY, IN ALL MATERIAL RESPECTS, THE FINANCIAL POSITION OF THE KANSAS CITY SYMPHONY AS OF JUNE 30, 2010 AND 2009, AND THE CHANGES IN NET ASSETS AND ITS CASH FLOWS FOR THE YEARS THEN ENDED IN CONFORMITY WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. FAMILY OR BUSINESS RELATIONSHIPS FORM 990, PART VI, SECTION A, LINE 2 SHIRLEY HELZBERG AND JAIME MONTGOMERY HELZBERG HAVE A FAMILY RELATIONSHIP. DOCUMENTATION OF MEETINGS FORM 990, PART VI, SECTION A, LINE 8B THE RETIREMENT COMMITTEE HAS THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY ON MATTERS THAT RELATE TO THE 403(B) RETIREMENT PLAN. THE MINUTES OF THE RETIREMENT COMMITTEE ARE DOCUMENTED. THE EXECUTIVE COMMITTEE HAS THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY BUT IT DOES NOT HAVE PRACTICES OR POLICIES REGARDING DOCUMENTATION OF MEETINGS OR WRITTEN ACTION OF ITS COMMITTEE. AN AGENDA AND WRITTEN REPORT ABOUT ISSUES WHICH ARE TO BE DISCUSSED AT EACH MEETING ARE PROVIDED BY THE EXECUTIVE DIRECTOR PRIOR TO THE MEETING. FORM 990 REVIEW PROCESS FORM 990, PART VI, SECTION B, LINE 11A THE ORGANIZATION'S FINANCE DIRECTOR AND ACCOUNTING MANAGER GATHER THE INFORMATION WHICH IS SENT TO AN INDEPENDENT ACCOUNTING FIRM FOR PREPARATION AND REVIEW OF THE RETURN. THE RETURN IS THEN REVIEWED BY THE FINANCE DIRECTOR, THE EXECUTIVE DIRECTOR AND THE BOARD TREASURER. ANY QUESTIONS OR CONCERNS OF THESE REVIEWERS ARE ADDRESSED WITH THE INDEPENDENT ACCOUNTING FIRM. ANY CHANGES OR CLARIFICATIONS THAT NEED TO BE INCORPORATED INTO THE RETURN ARE MADE. ONCE THESE CHANGES ARE INCORPORATED, THE 990 IS THEN REVIEWED BY THE FINANCE COMMITTEE AND ANY CHANGES OR CLARIFICATIONS REQUIRED SUBSEQUENT TO THAT REVIEW ARE INCORPORATED INTO THE RETURN. THEN THE RETURN IS EMAILED TO THE ENTIRE VOTING BOARD WITH INSTRUCTION TO CONTACT THE BOARD TREASURER WITH ANY CONCERNS OR QUESTIONS THEY MAY HAVE. ANY CHANGES OR CLARIFICATIONS THAT NEED TO BE INCORPORATED IN THE RETURN ARE MADE AND THEN THE RETURN IS FINALIZED AND EMAILED BACK TO THE BOARD PRIOR TO SUBMISSION TO THE IRS. CONFLICT OF INTEREST POLICY FORM 990, PART VI, SECTION B, LINE 12C ONCE A YEAR, EVERY OFFICER, DIRECTOR AND KEY EMPLOYEE IS ASKED TO REVIEW THE CONFLICT OF INTEREST POLICY AND TO COMPLETE A FORM DISCLOSING ANY POSSIBLE CONFLICT OF INTEREST. 1. DUTY TO DISCLOSE: IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE AND NATURE OF HIS OR HER FINANCIAL INTEREST TO THE BOARD OF DIRECTORS, OR COMMITTEE WITH BOARD-DELEGATED POWERS, WHILE THE BOARD OR COMMITTEE IS CONSIDERING A PROPOSED TRANSACTION. 2. DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS: AFTER DISCLOSURE OF THE FINANCIAL INTEREST, THE INTERESTED PERSON SHALL LEAVE THE BOARD MEETING WHILE THE FINANCIAL INTEREST IS DISCUSSED. THE REMAINING BOARD MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS, SUBJECT TO THE APPLICATION OF PARAGRAPH 3A. THROUGH C. BELOW. 3. PROCEDURE FOR ADDRESSING THE CONFLICT OF INTEREST. A. THE CHAIRPERSON OF THE BOARD SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION. B. AFTER EXERCISING DUE DILIGENCE, THE INVESTIGATING PERSON OR COMMITTEE SHALL REPORT HIS OR ITS FINDINGS TO THE BOARD AS TO WHETHER KCS CAN OBTAIN A MORE ADVANTAGEOUS TRANSACTION WITH REASONABLE EFFORTS FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. C. IF A MORE ADVANTAGEOUS TRANSACTION IS NOT REASONABLY ATTAINABLE UNDER CIRCUMSTANCES THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST, THE BOARD SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION IS FAIR AND REASONABLE TO KCS AND IF SUCH DECISION IS MADE, KCS MAY ENTER INTO THE TRANSACTION IN CONFORMITY WITH SUCH DETERMINATION. THE INTERESTED DIRECTOR SHALL NOT BE PRESENT FOR THE DISCUSSION OR VOTE. 4. VIOLATIONS OF THE CONFLICT OF INTEREST POLICY: A. IF THE BOARD OR MEMBER OF THE BOARD OR STAFF HAS REASONABLE CAUSE TO BELIEVE THAT A DIRECTOR, OFFICER, MEMBER OF A COMMITTEE, OR KEY EMPLOYEE PERSON HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTERESTS, THE EXECUTIVE COMMITTEE SHALL BE NOTIFIED AND THE EXECUTIVE COMMITTEE SHALL INFORM SUCH PERSON OF THE BASIS FOR SUCH BELIEF AND AFFORD SUCH PERSON AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. B. IF, AFTER HEARING THE RESPONSE OF SUCH PERSON AND MAKING SUCH FURTHER INVESTIGATION AS MAY BE WARRANTED IN THE CIRCUMSTANCES, THE EXECUTIVE COMMITTEE DETERMINES THAT SUCH PERSON HAS IN FACT FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL REPORT ITS FINDINGS TO THE FULL BOARD, IN THE CASE OF A MEMBER, OFFICER OR COMMITTEE MEMBER, OR TO THE EXECUTIVE DIRECTOR IN THE CASE OF A KEY EMPLOYEE (PROVIDED, HOWEVER, IF THE PERSON WHO FAILED TO MAKE THE APPROPRIATE DISCLOSURE IS THE EXECUTIVE DIRECTOR, THE FINDINGS SHALL BE REPORTED TO THE FULL BOARD) AND THE FULL BOARD OR EXECUTIVE DIRECTOR SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION, WHICH MAY INCLUDE REMOVAL OR DISMISSAL. SECTION E RECORDS OF PROCEEDINGS: THE MINUTES OF THE BOARD AND ALL COMMITTEES WITH BOARD-DELEGATED POWERS SHALL CONTAIN: 1. THE NAMES OF THE PERSONS WHO DISCLOSED OR OTHERWISE WERE FOUND TO HAVE A FINANCIAL INTEREST IN CONNECTION WITH AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE NATURE OF THE FINANCIAL INTEREST, ANY ACTION TAKEN TO DETERMINE WHETHER A CONFLICT OF INTEREST WAS PRESENT, AND THE BOARD'S, INVESTIGATING PERSON'S, COMMITTEE'S OR EXECUTIVE COMMITTEE'S DECISION AS TO WHETHER A CONFLICT OF INTEREST, IN FACT, EXISTED. 2. THE NAMES OF THE PERSONS WHO WERE PRESENT FOR DISCUSSION AND VOTING RELATING TO THE TRANSACTION OR ARRANGEMENT, A REASONABLE SUMMARY OF THE CONTENT OF THE DISCUSSION, INCLUDING ANY ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT, AND A RECORD OF ANY VOTES TAKEN IN CONNECTION THEREWITH. THE VOTES CAST BY PARTICULAR INDIVIDUALS SHALL NOT BE RECORDED, ONLY THE TOTALS. COMPENSATION REVIEW FORM 990, PART VI, SECTION B, LINES 15A & B LINE 15A: MANY TIMES THE ANNUAL SALARY INCREASE RECEIVED BY THE EXECUTIVE DIRECTOR HAS BEEN THE SAME AMOUNT BUDGETED FOR THE ENTIRE STAFF, NOT MORE THAN 3.5% IN ANY OF THE PAST 14 YEARS. HOWEVER, WHEN IN TOTAL THE EXECUTIVE DIRECTOR'S TOTAL COMPENSATION PACKAGE HAS BEEN REVIEWED OR WHEN BONUSES HAVE BEEN AWARDED, THE EXECUTIVE COMMITTEE HAS REVIEWED SALARY DATA COLLECTED BY THE LEAGUE OF AMERICAN ORCHESTRAS ANNUALLY. CHANGES IN THE TOTAL COMPENSATION HAVE BEEN MADE THAT ARE IN LINE WITH THE PACKAGES OFFERED BY OTHER SYMPHONY ORCHESTRAS WITH LIKE SIZE ANNUAL BUDGETS. THE BOARD PRESIDENT NOTIFIES THE DIRECTOR OF BUSINESS OPERATIONS IN WRITING OF ANY CHANGES TO BE MADE IN THE TOTAL COMPENSATION OF THE EXECUTIVE DIRECTOR. LINE 15B: THE ONLY OTHER OFFICER, AS DEFINED BY THE IRS, IS THE TOP FINANCIAL PERSON, WHO IS THE DIRECTOR OF BUSINESS OPERATIONS. THE EXECUTIVE DIRECTOR DETERMINES COMPENSATION FOR THIS INDIVIDUAL AND USES THE ANNUAL SALARY DATA COLLECTED BY THE LEAGUE OF AMERICAN ORCHESTRAS TO ASSURE THAT TOTAL COMPENSATION IS COMPARABLE TO LIKE SIZED ORCHESTRAS. AVAILABILITY OF DOCUMENTS FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. BUSINESS TRANSACTIONS WITH INTERESTED PERSONS SCHEDULE L, PART IV (A) SOBEL PROPERTIES, LLC. (B) SHIRLEY HELZBERG IS A MANAGING MEMBER OF SOBEL PROPERTIES, LLC. AND A DIRECTOR OF THE KANSAS CITY SYMPHONY. (C) $ 115,098 (D) THE KANSAS CITY SYMPHONY LEASES OFFICE SPACE FROM SOBEL PROPERTIES, LLC. (E) NO