AMERICAN COMPOSERS FORUM: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: AMERICAN COMPOSERS FORUM (EIN 23-7452688)
Tax period: 2024-07-01 to 2025-06-30
Filed: 2026-05-04
IRS object ID: 202631249349303163
Schema version: 2024v5.5
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule I
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-05-04T16:41:52-05:00	ReturnTs
Tax Period End	2025-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	411534805	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CARPENTER EVERT & ASSOCIATES LTD	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	7760 FRANCE AVE S SUITE 940	AddressLine1Txt
City	BLOOMINGTON	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55435	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	237452688	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	AMERICAN COMPOSERS FORUM	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	AMER	BusinessNameControlTxt
Phone	6122171315	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	75 FIFTH STREET WEST 416	AddressLine1Txt
City	ST PAUL	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55102	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	LOKI KARUNA	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	6122171315	PhoneNum
Signature	2026-05-04	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	NEAL EVERT	PreparerPersonNm
PTIN	P00046853	PTIN
Phone	9528310085	PhoneNum
Preparation	2026-05-04	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	LOKI KARUNA	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	75 FIFTH STREET WEST 416	AddressLine1Txt
City	ST PAUL	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55102	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$1,365,191	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.COMPOSERSFORUM.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1976	FormationYr
Legal Domicile State	MN	LegalDomicileStateCd
Activity Or Mission	TO ADVOCATE FOR AND SUPPORT LIVING COMPOSERS	ActivityOrMissionDesc
Voting Members Governing Body	21	VotingMembersGoverningBodyCnt
Voting Members Independent	20	VotingMembersIndependentCnt
Total Employee	16	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$577,489	PYContributionsGrantsAmt
CY Contributions Grants	$509,574	CYContributionsGrantsAmt
PY Program Service Revenue	$58,525	PYProgramServiceRevenueAmt
CY Program Service Revenue	$46,686	CYProgramServiceRevenueAmt
PY Investment Income	$200,471	PYInvestmentIncomeAmt
CY Investment Income	$240,313	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$54,176	CYOtherRevenueAmt
PY Total Revenue	$836,485	PYTotalRevenueAmt
CY Total Revenue	$850,749	CYTotalRevenueAmt
PY Grants And Similar Paid	$236,960	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$167,857	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,098,142	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$991,541	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$178,736	CYTotalFundraisingExpenseAmt
PY Other Expenses	$616,993	PYOtherExpensesAmt
CY Other Expenses	$413,412	CYOtherExpensesAmt
PY Total Expenses	$1,952,095	PYTotalExpensesAmt
CY Total Expenses	$1,572,810	CYTotalExpensesAmt
PY Revenues Less Expenses	-$1,115,610	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$722,061	CYRevenuesLessExpensesAmt
Total Assets BOY	$9,322,826	TotalAssetsBOYAmt
Total Assets EOY	$9,309,057	TotalAssetsEOYAmt
Total Liabilities BOY	$609,519	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$520,227	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$8,713,307	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$8,788,830	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	TO ADVOCATE FOR AND SUPPORT LIVING COMPOSERS	MissionDesc
Significant New Program Srvc	Yes (1)	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$987,551	ExpenseAmt
Grant	$167,857	GrantAmt
Revenue	$100,862	RevenueAmt
Desc	ARTIST SERVICES:THE ORGANIZATION SUPPORTS AND ADVOCATES FOR MUSIC CREATORS AT MULTIPLE POINTS IN THEIR CREATIVE LIVES. THROUGH COMMISSIONS, FUNDING, RESOURCES, AND ADVANCEMENT, THE ORGANIZATION CULTIVATES A COMPOSER-CENTERED ECOSYSTEM FOR LIVING MUSIC. GRANTS PROVIDE SEED MONEY FOR THE DEVELOPMENT OF NEW WORK, UNRESTRICTED MONEY FOR MID-CAREER ARTISTS, AND COMMISSION SUPPORT.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Desc	MEDIATHE ORGANIZATION IS THE HOME OF INNOVA RECORDINGS, A MUSIC LABEL THAT REPRESENTS A DIVERSE MIX OF WORK BY LIVING ARTISTS. DISTRIBUTED THROUGH NAXOS USA, THE CATALOG NUMBERS OVER 800 TITLES AND IS FREQUENTLY FEATURED ON LEADING DIGITAL PLATFORMS SUCH AS ITUNES, APPLE MUSIC AND SPOTIFY. ACF IS ALSO HOME TO MULTIMEDIA HUB I CARE IF YOU LISTEN, WHICH PRESENTS A BLEND OF MUSIC CRITICISM, ARTIST PROFILES, ESSAYS, AND PLAYLISTS, AND ATTRACTS 18,000 MONTHLY PAGE VIEWS.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Desc	ARTIST EQUITYGUIDED BY THE PUBLISHED "COMMITMENT TO RACIAL EQUITY," ACF HAS BEEN PURSUING FIVE-YEAR GOALS TO ACHIEVE GREATER RACIAL EQUITY ACROSS THE ORGANIZATION. WITHIN THE RACIAL EQUITY FRAMEWORK, ADDITIONAL INEQUITIES ARE ADDRESSED, INCLUDING BUT NOT LIMITED TO: GENDER, SEXUAL ORIENTATION, SOCIO-ECONOMIC STATUS, AND ABILITIES. PARTNERSHIPS AND PROGRAMS THAT BRING GREATER AWARENESS TO THESE INEQUITIES - AND MEANINGFUL OPPORTUNITIES TO ENGAGE WITH DIVERSE LIVING ARTISTS - CONTRIBUTE TO ADVANCING THE WORK IN THE FIELD.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$987,551	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	Yes (1)	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	160	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	16	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	21	GoverningBodyVotingMembersCnt
Independent Voting Member	20	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MN	StatesWhereCopyOfReturnIsFldCd
Own Website	Yes (X)	OwnWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LOKI KARUNA	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	6122171315	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	75 WEST 5TH STREET SUITE 416	AddressLine1Txt
City	SAINT PAUL	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55102	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
CAROL ANN CHEUNG
SECRETARY	0.50	Yes (X)	Yes (X)	$0	$0	$0
DOUGLAS KEARNEY
DIRECTOR	0.50	Yes (X)		$0	$0	$0
GAO HONG
DIRECTOR	0.50	Yes (X)		$0	$0	$0
KOVEN SMITH
DIRECTOR	0.50	Yes (X)		$0	$0	$0
NANCY HUART
DIRECTOR	0.50	Yes (X)		$0	$0	$0
VANESSA ROSE
EXECUTIVE DIRECTOR	60.00	Yes (X)	Yes (X)	$144,199	$0	$5,861
LEE BYNUM
CHAIR	0.50	Yes (X)	Yes (X)	$0	$0	$0
DIANA SCHUTTER
TREASURER	0.50	Yes (X)	Yes (X)	$0	$0	$0
SARAH WILLIAMS
DIRECTOR	0.50	Yes (X)		$0	$0	$0
PETER COLIN
DIRECTOR	0.50	Yes (X)		$0	$0	$0
KEVIN KWAN LOUCKS
DIRECTOR	0.50	Yes (X)		$0	$0	$0
DEIDRE CHADWICK
DIRECTOR	0.50	Yes (X)		$0	$0	$0
ROSIE CONTRERAS
DIRECTOR	0.50	Yes (X)		$0	$0	$0
ANTONIA C CUYLER
DIRECTOR	0.50	Yes (X)		$0	$0	$0
ROQUE DIAZ
DIRECTOR	0.50	Yes (X)		$0	$0	$0
JIMMIE A PARKER SR
DIRECTOR	0.50	Yes (X)		$0	$0	$0
MATTHEW EVAN TAYLOR
DIRECTOR	0.50	Yes (X)		$0	$0	$0
KEN UENO
DIRECTOR	0.50	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$144,199	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$5,861	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Government Grants	$150,500	GovernmentGrantsAmt
All Other Contributions	$359,074	AllOtherContributionsAmt
Total Contributions	$509,574	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	PROGRAM SERVICE FEES	Desc
Business	513140	BusinessCd
Total Revenue Column	$46,686	TotalRevenueColumnAmt
Related Or Exempt Func Income	$46,686	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$46,686	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$217,813	TotalRevenueColumnAmt
Exclusion	$217,813	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$536,942	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$514,442	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$22,500	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$22,500	TotalRevenueColumnAmt
Exclusion	$22,500	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$54,176	TotalRevenueColumnAmt
Related Or Exempt Func Income	$54,176	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$54,176	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$850,749	TotalRevenueColumnAmt
Related Or Exempt Func Income	$100,862	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$240,313	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$167,857	TotalAmt
Program Services	$167,857	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$150,060	TotalAmt
Program Services	$85,125	ProgramServicesAmt
Management And General	$39,834	ManagementAndGeneralAmt
Fundraising	$25,101	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$678,021	TotalAmt
Program Services	$384,623	ProgramServicesAmt
Management And General	$179,984	ManagementAndGeneralAmt
Fundraising	$113,414	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$94,872	TotalAmt
Program Services	$53,818	ProgramServicesAmt
Management And General	$25,184	ManagementAndGeneralAmt
Fundraising	$15,870	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$68,588	TotalAmt
Program Services	$38,908	ProgramServicesAmt
Management And General	$18,207	ManagementAndGeneralAmt
Fundraising	$11,473	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$42,426	TotalAmt
Management And General	$42,426	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$267,216	TotalAmt
Program Services	$195,299	ProgramServicesAmt
Management And General	$69,200	ManagementAndGeneralAmt
Fundraising	$2,717	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$100	TotalAmt
Management And General	$100	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,718	TotalAmt
Program Services	$798	ProgramServicesAmt
Management And General	$774	ManagementAndGeneralAmt
Fundraising	$146	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$421	TotalAmt
Program Services	$421	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$13,321	TotalAmt
Program Services	$7,557	ProgramServicesAmt
Management And General	$3,536	ManagementAndGeneralAmt
Fundraising	$2,228	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$22,860	TotalAmt
Program Services	$19,076	ProgramServicesAmt
Management And General	$1,321	ManagementAndGeneralAmt
Fundraising	$2,463	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$3,879	TotalAmt
Program Services	$1,350	ProgramServicesAmt
Management And General	$2,081	ManagementAndGeneralAmt
Fundraising	$448	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$1,555	TotalAmt
Management And General	$1,555	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$5,977	TotalAmt
Management And General	$5,977	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
SUPPLIES AND EQUIPMENT	$16,456	$5,637	$10,819
PANEL HONORARIUM	$15,495	$15,495
BANK FEES	$6,533	$957	$1,000	$4,576
RECORDING PRODUCTION	$5,919	$5,919

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$9,536	TotalAmt
Program Services	$4,711	ProgramServicesAmt
Management And General	$4,525	ManagementAndGeneralAmt
Fundraising	$300	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,572,810	TotalAmt
Program Services	$987,551	ProgramServicesAmt
Management And General	$406,523	ManagementAndGeneralAmt
Fundraising	$178,736	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$110,992	BOYAmt
EOY	$167,074	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$263,292	BOYAmt
EOY	$39,547	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$411,960	BOYAmt
EOY	$89,000	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$19,309	BOYAmt
EOY	$35,824	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$400	BOYAmt
EOY	$400	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$58,406	BOYAmt
EOY	$49,622	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$2,497	BOYAmt
EOY	$4,622	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$143,566	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$140,989	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$990	BOYAmt
EOY	$2,577	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$8,454,980	BOYAmt
EOY	$8,920,391	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$9,322,826	BOYAmt
EOY	$9,309,057	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$12,266	BOYAmt
EOY	$25,132	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$227,853	BOYAmt
EOY	$154,436	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
EOY	$5,783	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$369,400	BOYAmt
EOY	$334,876	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$609,519	BOYAmt
EOY	$520,227	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$853,561	BOYAmt
EOY	$631,227	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$7,859,746	BOYAmt
EOY	$8,157,603	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$8,713,307	BOYAmt
EOY	$8,788,830	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$9,322,826	BOYAmt
EOY	$9,309,057	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$722,061	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$841,459	NetUnrlzdGainsLossesInvstAmt
Investment Expense	-$43,875	InvestmentExpenseAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$602,903	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,056,799	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,369,477	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$577,489	CurrentTaxYearMinus1YearAmt
Current Tax Year	$509,574	CurrentTaxYearAmt
Total	$4,116,242	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$602,903	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,056,799	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,369,477	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$577,489	CurrentTaxYearMinus1YearAmt
Current Tax Year	$509,574	CurrentTaxYearAmt
Total	$4,116,242	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$1,302,904	SubstantialContributorsTotAmt
Public Support Total170	$2,813,338	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$312,792	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$296,799	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$159,271	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$200,471	CurrentTaxYearMinus1YearAmt
Current Tax Year	$173,938	CurrentTaxYearAmt
Total	$1,143,271	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year	$54,176	CurrentTaxYearAmt
Total	$54,176	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$5,313,689	TotalSupportAmt
Gross Receipts Rltd Activities	$377,449	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.52950	PublicSupportCY170Pct
Public Support PY170	0.50210	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$6,990,211	BeginningYearBalanceAmt
Investment Earnings Or Losses	$829,769	InvestmentEarningsOrLossesAmt
Other Expenditures	$333,854	OtherExpendituresAmt
End Year Balance	$7,486,126	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$6,318,937	BeginningYearBalanceAmt
Contributions	$9,294	ContributionsAmt
Investment Earnings Or Losses	$949,134	InvestmentEarningsOrLossesAmt
Other Expenditures	$287,154	OtherExpendituresAmt
End Year Balance	$6,990,211	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$5,910,218	BeginningYearBalanceAmt
Contributions	$3,000	ContributionsAmt
Investment Earnings Or Losses	$688,377	InvestmentEarningsOrLossesAmt
Other Expenditures	$282,658	OtherExpendituresAmt
End Year Balance	$6,318,937	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$7,199,293	BeginningYearBalanceAmt
Contributions	$3,150	ContributionsAmt
Investment Earnings Or Losses	-$964,725	InvestmentEarningsOrLossesAmt
Other Expenditures	$327,500	OtherExpendituresAmt
End Year Balance	$5,910,218	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$6,005,005	BeginningYearBalanceAmt
Contributions	$3,000	ContributionsAmt
Investment Earnings Or Losses	$1,505,188	InvestmentEarningsOrLossesAmt
Other Expenditures	$313,900	OtherExpendituresAmt
End Year Balance	$7,199,293	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$143,566	OtherCostOrOtherBasisAmt
Depreciation	$140,989	DepreciationAmt
Book Value	$2,577	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$2,577	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	FUNDS HELD FOR OTHERS	Desc
Amt	$334,876	Amt

Field	Value	IRS element (for citing)
Total Liability	$334,876	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$1,648,333	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$841,459	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$841,459	RevenueNotReportedAmt
Revenue Subtotal	$806,874	RevenueSubtotalAmt
Investment Expenses Not Incld	$43,875	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$43,875	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$850,749	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,572,810	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$1,572,810	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$1,572,810	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION HAS A TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND HAS ADOPTED ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, ASC 740-10. THE ORGANIZATIONS POLICY IS TO EVALUATE UNCERTAIN TAX POSITIONS, AT LEAST ANNUALLY, FOR THE POTENTIAL FOR INCOME TAX EXPOSURE FROM UNRELATED BUSINESS INCOME OR FROM LOSS OF NONPROFIT STATUS. THE ORGANIZATION CONTINUES TO OPERATE CONSISTENT WITH ITS ORIGINAL EXEMPTION APPLICATION AND EACH YEAR TAKES THE NECESSARY ACTIONS TO MAINTAIN ITS EXEMPT STATUS. IT HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER THE INTERNAL REVENUE CODE AND CHARITABLE CONTRIBUTIONS BY DONORS ARE TAX DEDUCTIBLE. IN COMPLIANCE WITH ITS EXEMPT STATUS, THE ORGANIZATION ANNUALLY FILES A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990).	ExplanationTxt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	COMPOSER FEES	GrantTypeTxt
Cash Grant	$167,857	CashGrantAmt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	VANESSA ROSE	PersonNm
Title	EXECUTIVE DIRECTOR	TitleTxt
Base Compensation Filing Org	$144,199	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$0	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$5,861	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$150,060	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART III, LINE 2	RECOMPOSING AMERICA IS A MULTI-YEAR INITIATIVE THAT CONSIDERS THE ROLE OF MUSIC IN THE NARRATIVE OF OUR NATION'S FOUNDING AND FUTURE. THIS LARGE-SCALE PROJECT HIGHLIGHTS ARTISTIC PERSPECTIVES UNIQUE TO THE UNITED STATES THROUGH DIRECT COMMISSIONS, INSTITUTIONAL COLLABORATIONS, AND PUBLIC DIALOGUE. TIMED WITH THE 250TH ANNIVERSARY OF THE DECLARATION OF INDEPENDENCE, RECOMPOSING AMERICA AIMS TO REFRESH AND REIMAGINE THE "WHO," "WHAT, AND "WHY" OF THE UNITED STATES AND THE STORIES THEREIN. MUSIC HAS ALWAYS TOLD THE STORY OF THE UNITED STATES. FROM ANTHEMS THAT FORGED UNITY AND PROTEST SONGS THAT CHALLENGED POWER, TO THE INTIMATE SOUNDTRACKS OF OUR DAILY LIVES, MUSIC COMPOSITION IS A VESSEL TO CHART THE STORIES, IDEAS, AND ORIGINS OF PEOPLE AND COMMUNITIES. RECOMPOSING AMERICA IS A PLATFORM THAT EXPANDS ON THIS LEGACY BY CENTERING THE ROLE OF MUSIC IN OUR PAST AND FUTURE STORIES AN EVOLVING SCORE SHAPED BY MANY PEOPLE AND CULTURES ACROSS THE U.S. RECOMPOSING AMERICA IS OUR VISION FOR A BOLD FIRST DRAFT OF THE MUSICAL COMPOSITION OF TOMORROW. THIS SEASON, THE INITIATIVE INCLUDES COMMISSIONS FOR ORCHESTRA, CHAMBER AND JAZZ ENSEMBLES, AND A HIP-HOP EP, SHOWCASING THE DIVERSITY OF WAYS THAT WE AT AMERICAN COMPOSERS FORUM DEFINE "COMPOSITION."
FORM 990, PART VI, SECTION A, LINE 1A	LINE 1A EXPLANATION - THE EXECUTIVE COMMITTEE CONSISTS OF THE CHAIR OF THE BOARD OF DIRECTORS, AND ALL OTHER OFFICERS OF THE CORPORATION. AT LEAST ONE MEMBER OF THE COMMITTEE MUST BE A COMPOSER. THIS COMMITTEE HAS THE FULL AUTHORITY TO ACT FOR THE BOARD IN MANAGING THE AFFAIRS OF THE CORPORATION DURING THE INTERVALS BETWEEN MEETINGS OF THE BOARD, AND SHALL REPORT ITS ACTIONS TO THE BOARD. THE GOVERNANCE COMMITTEE CONSISTS OF AT LEAST ONE COMPOSER, AT LEAST ONE NON-COMPOSER, THE PRESIDENT AND EXECUTIVE DIRECTOR AND ANY OTHER INDIVIDUALS APPOINTED THERETO BY THE CHAIR OF THE BOARD OF DIRECTORS IN CONSULTATION WITH THE EXECUTIVE COMMITTEE. THE GOVERNANCE COMMITTEE IS RESPONSIBLE FOR A) IDENTIFYING PROSPECTIVE DIRECTORS OF THE CORPORATION, ASSESSING THEIR CREDENTIALS, AND FORMALLY NOMINATING THEM FOR ELECTION BY THE BOARD, B)NOMINATING OFFICERS FOR ELECTION BY THE BOARD AT ITS ANNUAL MEETING C) ESTABLISHING CRITERIA FOR BOARD MEMBERS' PERFORMANCE AND EVALUATING THEIR PERFORMANCE ON THE BASIS OF THOSE CRITERIA AND PERIODICALLY REVIEWING THE STRUCTURES AND MECHANISMS OF THE CORPORATION'S GOVERNANCE, INCLUDING THOSE BYLAWS AND PROPOSING REVISIONS OF AND ADDITIONS TO THOSE STRUCTURES AND MECHANISMS TO THE BOARD FOR ITS CONSIDERATION AND ADOPTION.
FORM 990, PART VI, SECTION A, LINE 3	ACCOUNTING SERVICES WERE OUTSOURCED TO A FIRM FOR PART OF THE YEAR.
FORM 990, PART VI, SECTION B, LINE 11B	LINE 11B EXPLANATION - THE FORM 990 IS PRESENTED TO MANAGEMENT, THE FINANCE COMMITTEE OF THE BOARD AND FULL BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	ANNUALLY, EACH OFFICER, EMPLOYEE AND MEMBER OF THE BOARD OF DIRECTORS IS REQUIRED TO REVIEW THE FORUM'S CONFLICT OF INTEREST POLICY AND TO COMPLETE A DISCLOSURE FORM. THIS INFORMATION IS MONITORED BY THE EXECUTIVE DIRECTOR. THE CHAIR OF THE BOARD OF DIRECTORS, AND THE CHAIR OF THE GOVERNANCE COMMITTEE. ANY RELEVANT CONFLICTS ARE DISCLOSED PRIOR TO BOARD CONSIDERATION OF A CONTRACT OR TRANSACTION, AND THE PERSON WITH THE CONFLICT IS NOT ALLOWED TO PARTICIPATE IN DISCUSSION, EXERT PERSONAL INFLUENCE, OR VOTE ON THE ISSUE. MATTERS REGARDING CONFLICTS ARE DOCUMENTED IN THE MINUTES OF THE MEETING OR IN A SEPARATE MEMORANDUM FILED WITH THE ORIGINAL MEETING MINUTES.
FORM 990, PART VI, SECTION B, LINE 15	IN COMPLIANCE WITH INTERNAL REVENUE SERVICE GUIDELINES FOR APPROVAL OF SENIOR MANAGEMENT COMPENSATION, THE AMERICAN COMPOSERS FORUM (ACF) BOARD OF DIRECTORS OR A DELEGATED COMMITTEE OF THE BOARD (REFERRED TO AS THE APPROVAL BODY BELOW) WILL USE THE FOLLOWING PROCESS AND GUIDELINES TO REVIEW AND APPROVE SENIOR MANAGEMENT COMPENSATION: 1. COVERED INDIVIDUALS. A WRITTEN LIST OF SENIOR MANAGEMENT POSITIONS COVERED BY THIS POLICY (COVERED INDIVIDUALS) WILL BE MAINTAINED BY THE APPROVAL BODY. 2. IMPARTIAL DECISION MAKERS. THE COMPENSATION ARRANGEMENT MUST BE APPROVED IN ADVANCE (BEFORE ANY PAYMENT OR COMMITMENT IS MADE) BY THE APPROVAL BODY OF ACF, COMPOSED ENTIRELY OF INDIVIDUALS WHO DO NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT (EXAMPLE: NEITHER THE EXECUTIVE WHOSE COMPENSATION IS BEING DETERMINED NOR ANY OF HIS/HER FAMILY MEMBERS MAY BE PRESENT DURING THE DISCUSSION/DEBATE OR PARTICIPATE IN THE VOTE). 3. COMPARABILITY DATA. WHEN THE APPROVAL BODY IS CONSIDERING COMPENSATION TO THE COVERED INDIVIDUALS, IT MUST RELY ON COMPARABILITY DATA THAT SUPPORT THE FAIR MARKET VALUE OF THE COMPENSATION IN QUESTION. FOR EXAMPLE, WHEN CRAFTING COMPENSATION PACKAGES, THE APPROVAL BODY MUST SECURE DATA THAT DOCUMENT COMPENSATION LEVELS FOR SIMILARLY QUALIFIED INDIVIDUALS IN LIKE POSITIONS AT LIKE ORGANIZATIONS. THIS DATA MAY INCLUDE THE FOLLOWING: A) EXPERT COMPENSATION STUDIES BY INDEPENDENT FIRMS; B) WRITTEN JOB OFFERS FOR POSITIONS AT SIMILAR ORGANIZATIONS; C) DOCUMENTED TELEPHONE CALLS ABOUT SIMILAR POSITIONS AT BOTH NONPROFIT AND FOR-PROFIT ORGANIZATIONS; AND D) INFORMATION OBTAINED FROM THE IRS FORM 990 FILINGS OF SIMILAR ORGANIZATIONS. 4. CONCURRENT DOCUMENTATION. THE APPROVAL BODY MUST DOCUMENT HOW IT REACHED ITS DECISIONS, INCLUDING THE DATA ON WHICH IT RELIED. TO QUALIFY AS CONCURRENT DOCUMENTATION, WRITTEN OR ELECTRONIC RECORDS OF THE APPROVAL BODY (SUCH AS MEETING MINUTES) MUST NOTE: A) THE TERMS OF THE COMPENSATION AND THE DATE IT WAS APPROVED; B) THE MEMBERS OF THE APPROVAL BODY WHO WERE PRESENT DURING THE DELIBERATIONS ON THE COMEPNSATION THAT WAS APPROVED AND THOSE WHO VOTED ON IT; C) THE COMPARABILITY DATA OBTAINED AND RELIED UPON AND HOW THE DATA WERE OBTAINED; AND D) ANY ACTIONS TAKEN WITH RESPECT TO CONSIDERATION OF THE COMPENSATION BY ANYONE WHO IS OTHERWISE A MEMBER OF THE APPROVAL BODY BUT WHO HAD A CONFLICT OF INTEREST WITH RESPECT TO THE DECISION ON THE COMPENSATION. THIS PROCESS WAS MOST RECENTLY UNDERTAKEN IN 2021 FOR RENEWAL OF THE EXECUTIVE DIRECTOR'S CONTRACT.
FORM 990, PART VI, SECTION C, LINE 19	THE FORUM'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT MADE AVAILABLE TO PUBLIC. THE FORUM'S FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AND AT THE OFFICE OF THE MINNESOTA ATTORNEY GENERAL.
FORM 990, PART IX, LINE 11G	OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 195,299. MANAGEMENT AND GENERAL EXPENSES 69,200. FUNDRAISING EXPENSES 2,717. TOTAL EXPENSES 267,216.