2024-04-22T17:03:48-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 600 3RD AVENUE SE SUITE 300 CEDAR RAPIDS IA 52401 990 2022-07-01 420772544 ORCHESTRA IOWA INC ORCH 3193668206 119 THIRD AVENUE SE CEDAR RAPIDS IA 52401 LINDA BARNES SECRETARY/INTERIM CEO 3193668206 2024-04-19 1 LINDA BARNES 999009999 0 DAVID LITTLE P01480921 3193632697 2024-04-10 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ORCHESTRA IOWA LINDA BARNES 119 THIRD AVENUE SE CEDAR RAPIDS IA 52401 3022002 0 X WWW.ARTSIOWA.COM/ORCHESTRA X 1952 IA TO FOSTER THE ENJOYMENT OF, AND SUPPORT FOR, FINE SYMPHONIC MUSIC THROUGH QUALITY PERFORMANCES, EDUCATION AND COMMUNITY INVOLVEMENT. 41 41 238 95 5698 0 2358620 1550211 1356116 1413763 -55640 22738 14957 22815 3674053 3009527 0 0 0 0 1655602 1776376 0 0 360337 998939 1418744 2654541 3195120 1019512 -185593 7619594 7282848 789122 658394 6830472 6624454 TO FOSTER THE ENJOYMENT OF, AND SUPPORT FOR, FINE SYMPHONIC MUSIC THROUGH QUALITY PERFORMANCES, EDUCATION AND COMMUNITY INVOLVEMENT. 0 0 2306449 0 1233991 ORCHESTRA IOWA REACHES MORE THAN 50,000 INDIVIDUALS ANNUALLY THROUGH CLASSICAL, POPS, BALLET, OPERA, AND CHAMBER PERFORMANCES AND SPECIAL PRESENTATIONS THROUGHOUT EASTERN IOWA. 304049 0 174074 EDUCATIONAL PROGRAMS PRESENTED EACH YEAR INCLUDE MUSIC IN THE SCHOOLS, PIED PIPER, FIFTH GRADE FIDDLES, YOUTH CONCERTS, STEAM ACTIVITIES, YOUTH CHORUSES, AND MUSIC LESSONS OFFERED THROUGH INDIVIDUAL, AND GROUP, INSTRUCTION. THESE PROGRAMS COMBINE TO BRING MUSIC INTO THE LIVES OF MORE THAN FOURTEEN THOUSAND CHILDREN ANNUALLY THROUGH LINN AND JOHNSON COUNTIES. 2610498 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 55 0 238 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 41 41 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X BRIAN ENGLER 3193668206 119 3RD AVE SE CEDAR RAPIDS IA 52401 BARNES LINDA SECRETARY/INTERIM CEO 1.00 X X 0 0 0 RHATIGAN LISA CHAIR 1.00 1.00 X X 0 0 0 OVERTURF CHRIS TREASURER 1.00 X X 0 0 0 ANDRUS BRYANT DIRECTOR 1.00 X 0 0 0 BALKMAN AUBREY DIRECTOR 1.00 X 0 0 0 BANCKS JON DIRECTOR 1.00 X 0 0 0 BLACKLEDGE JANET DIRECTOR 1.00 X 0 0 0 BRUMWELL GRETCHEN DIRECTOR 1.00 X 0 0 0 BUSH NOREEN DIRECTOR 1.00 X 0 0 0 CARTER ANNE HARRIS DIRECTOR 1.00 X 0 0 0 COLE KELLEY DIRECTOR 1.00 X 0 0 0 FINCH JOYCE DIRECTOR 1.00 1.00 X 0 0 0 FRIEDMAN HEATHER DIRECTOR 1.00 X 0 0 0 GRAY MATTHEW DIRECTOR 1.00 X 0 0 0 HANICK PAT DIRECTOR 1.00 1.00 X 0 0 0 JOHNSON CATHY DIRECTOR 1.00 X 0 0 0 KRAL DENNIS DIRECTOR 1.00 X 0 0 0 LANGSTON ERIC DIRECTOR 1.00 X 0 0 0 LAWRENCE ALAN DIRECTOR 1.00 X 0 0 0 MACHNOWSKI JOANNA DIRECTOR 1.00 X 0 0 0 MALLOW RICK DIRECTOR 1.00 X 0 0 0 MALLOY DAN DIRECTOR 1.00 X 0 0 0 MARPLE NEAL DIRECTOR 1.00 X 0 0 0 MCMENIMEN DENNIS DIRECTOR 1.00 X 0 0 0 MICHELS TIM DIRECTOR 1.00 X 0 0 0 MINETTE DICK DIRECTOR 1.00 1.00 X 0 0 0 NIELSON JEFFREY DIRECTOR 1.00 X 0 0 0 PAYVANDI CATHERINE DIRECTOR 1.00 X 0 0 0 PRIVETT BRIAN DIRECTOR 1.00 X 0 0 0 REDMOND DENNY DIRECTOR 1.00 1.00 X 0 0 0 REEVES CHIP DIRECTOR 1.00 X 0 0 0 SHELLADY RYAN DIRECTOR 1.00 X 0 0 0 SMITHSON LELAND DIRECTOR 1.00 1.00 X 0 0 0 SUBLETT SANDY DIRECTOR 1.00 X 0 0 0 TIERNAN MIKE DIRECTOR 1.00 X 0 0 0 TRIMBLE DANI DIRECTOR 1.00 X 0 0 0 WASKOW KURT DIRECTOR 1.00 X 0 0 0 WEST STEVE DIRECTOR 1.00 1.00 X 0 0 0 WESTPHELING JEFFREY DIRECTOR 1.00 X 0 0 0 WILSON M FRANK DIRECTOR 1.00 X 0 0 0 WONG CANDACE DIRECTOR 1.00 X 0 0 0 COLLIER JEFFREY CHIEF EXECUTIVE DIRECTOR 40.00 1.00 X 98360 0 12556 HANKWICH TIM MUSIC DIRECTOR 40.00 1.00 X 111294 0 0 209654 0 12556 1 0 0 0 0 159263 161268 243459 986221 1550211 PERFORMANCES AND EVENT 711130 1233991 1233991 TUITION 611600 174074 174074 ADVERTISING INCOME 541800 5698 5698 1413763 22738 22738 31140 12475 18665 18665 OTHER REVENUE 900099 4150 4150 4150 3009527 1408065 5698 45553 235090 199180 17955 17955 1233959 1008018 96617 129324 181878 142499 28474 10905 125449 102559 10870 12020 21640 21640 55709 47981 7728 149629 131836 1025 16768 32126 31301 102 723 87359 57029 27583 2747 78587 78587 6058 6058 11089 3003 8086 120097 98829 9284 11984 20806 20806 GUEST ARTIST EXPENSE 290075 277723 12352 PRODUCTION EXPENSES 240109 239109 1000 RENT, PURCHASE & LICENS 54271 54271 251189 111709 2649 136831 3195120 2610498 224285 360337 1731443 1710386 241532 15832 36999 63126 4840639 1798093 3142636 3042546 2466984 2450958 7619594 7282848 237739 185405 315162 251695 217765 209640 18456 11654 789122 658394 X 4253336 4092743 2577136 2531711 6830472 6624454 7619594 7282848 X -185593 -20425 X X 0 1 X 1 0 X 978051 1281335 1489539 2358620 1550211 7657756 978051 1281335 1489539 2358620 1550211 7657756 69571 7588185 120 2400 910 22738 26168 13988 5698 19686 32536 35290 67826 7771436 5678556 0.97640 0.97120 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 137629 137629 4099854 1464439 2635415 312660 278167 34493 290496 55487 235009 3042546 BENEFICIAL INTEREST IN NET ASSETS OF FOUNDATION 2416711 OTHER ASSETS 25764 ROU ASSET- FINANCE 8483 2450958 SHORT-TERM LEASE LIABILITY- FINANCE 3828 LONG-TERM LEASE LIABILITY- FINANCE 7826 11654 X 3085820 63818 63818 3022002 -12475 -12475 3009527 3291838 96718 96718 3195120 0 3195120 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND A SIMILAR SECTION OF THE IOWA INCOME TAX LAW, WHICH PROVIDE TAX EXEMPTION FOR CORPORATIONS ORGANIZED AND OPERATED EXCLUSIVELY FOR RELIGIOUS, CHARITABLE OR EDUCATIONAL PURPOSES. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS AND ASSOCIATED UNRECOGNIZED BENEFITS THAT MATERIALLY IMPACT THE CONSOLIDATED FINANCIAL STATEMENTS OR RELATED DISCLOSURES. SINCE TAX MATTERS ARE SUBJECT TO SOME DEGREE OF UNCERTAINTY, THERE CAN BE NO ASSURANCE THAT THE ORGANIZATION'S TAX RETURNS WILL NOT BE CHALLENGED BY THE TAXING AUTHORITIES AND THAT THE ORGANIZATION WILL NOT BE SUBJECT TO ADDITIONAL TAX, PENALTIES, AND INTEREST AS A RESULT OF SUCH CHALLENGE. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST -20,425. IN-KIND CONTRIBUTION 84,243. PART XI, LINE 4B - OTHER ADJUSTMENTS: COGS TO OFFSET SALES -12,475. PART XII, LINE 2D - OTHER ADJUSTMENTS: IN-KIND EXPENSE 84,243. COGS TO OFFSET SALES 12,475. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE OF THE ASSOCIATION MAY EXERCISE THE AUTHORITY OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE CORPORATION BETWEEN MEETINGS OF THE BOARD OF DIRECTORS. POLICY QUESTIONS SHALL BE RESERVED FOR THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. COPIES OF THE COMPLETED DRAFT FORM 990 (INCLUDING REQUIRED SCHEDULES) WILL BE DISTRIBUTED TO THE ADMINISTRATION/FINANCE COMMITTEE FOR REVIEW AND APPROVAL. ANY QUESTIONS OR CONCERNS WILL BE NOTED AND ADDRESSED, WITH ANY CHANGES BEING INCORPORATED IN THE FORM 990 AS APPROPRIATE. THE UPDATED DRAFT OF THE FORM 990 (INCLUDING REQUIRED SCHEDULES) WILL BE DISTRIBUTED TO EVERY VOTING MEMBER OF THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED ANNUALLY TO AGREE TO COMPLY WITH THE CONFLICT OF INTEREST POLICY AND TO DISCLOSE ANY POTENTIAL CONFLICTS. CONFLICTS OF INTEREST, IF ANY, ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS IN ABSENCE OF THE AFFECTED PARTIES. FORM 990, PART VI, SECTION B, LINE 15 THE LEAGUE OF AMERICAN ORCHESTRAS MAINTAINS AN INDUSTRY-WIDE COMPENSATION SURVEY INCLUDES SALARY AND BENEFIT COMPENSATION FOR ALL SALARIED POSITIONS IN ALL ORCHESTRAS BY BUDGET, SIZE AND GEOGRAPHY. ORCHESTRA IOWA EXECUTIVE COMMITTEE REVIEWS THE SURVEY ANNUALLY WHEN MAKING AND APPROVING COMPENSATION DECISIONS. ALL DECISIONS AND DELIBERATIONS ARE DOCUMENTED IN EXECUTIVE COMMITTEE MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19 ALL PERTINENT FORMS AND POLICIES ARE AVAILABLE BY REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN ASSETS HELD BY FOUNDATION -20,425. FORM 990, PART XII, LINE 2C NO CHANGE FROM PRIOR YEAR. ORCHESTRA IOWA SYMPHONY SCHOOL LLC 119 3RD AVE SE CEDAR RAPIDS IA 52401 MUSIC EDUCATION IA 212298 69542 ORCHESTRA IOWA INC CEDAR RAPIDS SYMPHONY ORCHESTA FOUNDATION INC 119 THIRD AVE SE CEDAR RAPIDS IA 52401 421335662 TO SUPPORT PROGRAMS OF ORCHESTRA IOWA IA 501(C)(3) LINE 12A, I ORCHESTRA IOWA INC 0 0 0 1 0 1 0 0 0 0 0 0 1 0 1 1 0 0 0 0 CEDAR RAPIDS SYMPHONY ORCHESTA FOUNDATION INC C 161268 CASH