2024-12-10T10:11:01-06:00 2023-06-30 991856619 GRANT THORNTON ADVISORS LLC 2001 MARKET STREET SUITE 700 PHILADELPHIA PA 19103 990 2022-07-01 232865855 KIMMEL CENTER INC KIMM 2157905800 300 S BROAD STREET PHILADELPHIA PA 19102 MARIO MESTICHELLI VP/CFO 2158931913 2024-12-09 1 1 RUSSLEE ARMSTRONG P00288383 2155614200 2022 2024-10-15 13:58:12Z ENSEMBLE ARTS PHILLY MATIAS TARNOPOLSKY 300 S BROAD STREET PHILADELPHIA PA 19102 62021785 0 X WWW.ENSEMBLEARTSPHILLY.ORG X 1996 PA TO SHARE THE TRANSFORMATIVE POWER OF THE PERFORMING ARTS AND ARTS EDUCATION (SEE SCH O) WITH THE WIDEST POSSIBLE AUDIENCE. 14 13 988 82 512432 0 40728653 6790372 47406431 44585150 4843068 5580335 1204525 1612001 94182677 58567858 0 0 0 0 22032174 21310732 0 0 1133013 48455420 44955656 70487594 66266388 23695083 -7698530 272249377 265595398 30115279 29397107 242134098 236198291 X THE KIMMEL CENTER FOR THE PERFORMING ARTS MISSION IS TO SHARE THE TRANSFORMATIVE POWER OF THE PERFORMING ARTS AND ARTS EDUCATION WITH THE WIDEST POSSIBLE AUDIENCE. 0 0 60295786 0 44481368 SEE SCHEDULE O 1209556 0 0 TO PROVIDE VITAL ARTS EDUCATION AND COMMUNITY PROGRAMMING TO SERVE THE INTERESTS OF A BROAD AND DIVERSE AUDIENCE. 61505342 1 1 0 1 0 0 0 1 0 1 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 263 0 1 988 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 14 13 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 NJ NY PA X MARIO MESTICHELLI 2157905800 300 S BROAD STREET PHILADELPHIA PA 19107 X MATIAS TARNOPOLSKY BOARD MEMBER/PRES AND CEO 20.00 30.00 X X 0 910907 67456 RALPH W MULLER CO-CHAIR 5.00 15.00 X X 0 0 0 MICHAEL ZISMAN CO-CHAIR 5.00 15.00 X X 0 0 0 ROBERT CORRATO BOARD MEMBER 5.00 7.00 X 0 0 0 MARK S DICHTER BOARD MEMBER 5.00 7.00 X 0 0 0 JULIA HALLER MD BOARD MEMBER 2.00 4.00 X 0 0 0 OSAGIE O IMASOGIE BOARD MEMBER 5.00 7.00 X 0 0 0 BROOK LENFEST BOARD MEMBER 5.00 7.00 X 0 0 0 JAMI WINTZ MCKEON BOARD MEMBER 5.00 7.00 X 0 0 0 ELIZABETH MURPHY BOARD MEMBER 5.00 7.00 X 0 0 0 SULAIMAN RAHMAN BOARD MEMBER 2.00 4.00 X 0 0 0 CAROLINE B ROGERS BOARD MEMBER 2.00 14.00 X 0 0 0 ADRIENNE SIMPSON BOARD MEMBER 2.00 4.00 X 0 0 0 RICHARD B WORLEY BOARD MEMBER 5.00 7.00 X 0 0 0 RYAN FLEUR EXECUTIVE DIRECTOR/COO 5.00 45.00 X 0 383765 54416 MARIO MESTICHELLI BD MBR(NON-VOTING)/CFO/TREAS 20.00 30.00 X 0 319970 53116 ROSS S RICHARDS VP, FACILITY SALES 40.00 0.00 X 318278 0 28974 MITCHELL BASSION SECRETARY/CHIEF PHILANTHROPY OFFICER 5.00 40.00 X 0 273301 33318 CRYSTAL A BREWE VP OF MARKETING 40.00 0.00 X 309138 0 36574 JACOB A JESSUP CONTROLLER 40.00 0.00 X 227701 0 13736 KENNETH NASH KC STAGE LABOR 40.00 0.00 X 164007 0 65017 CHRISTOPHER HANES KC STAGE LABOR 40.00 0.00 X 164423 0 64509 WALTER L BROWN KC STAGE LABOR 40.00 0.00 X 164145 0 64315 FRANCES L EGLER DIR. OF PROGRAMMING 40.00 0.00 X 167149 0 13295 ANNE C EWERS BD MBR/FORMER OFF (CEO THRU 12/3/21) 2.00 4.00 X 657581 0 22715 EDWARD J CAMBRON FORMER OFFICER (COO THRU 6/30/22) 0.00 0.00 X 575099 0 27646 STANLEY M APPLEGATE FORMER OFFICER (CFO THRU 6/30/22) 0.00 0.00 X 498749 0 27289 3246270 1887943 572376 33 1 1 0 ALLIED GLOBAL MARKETING PO BOX 845382 BOSTON MA 02284 MARKETING 2285025 LMS22 TOURING LLC 7135 MINSTREL WAY SUITE 105 COLUMBIA MD 21045 TOURING SHOW 1525529 HAVERSTICK BORTHWICK COMPANY 400 STENTO AVENUE PLYMOUTH MEETING PA 19462 CONTRACTOR 1422416 ELLIOTT LEWIS CORPORATION 2900 BLACK LA PLACE PHILADELPHIA PA 19154 ENGINEER SERVICES 1174915 HADESTOWN NORTH AMERICAN TOURING LLC 630 9TH AVE SUITE 809 NEW YORK NY 10036 TOURING SHOW 1161600 52 1850569 80000 1278994 3580809 6790372 TICKET SALES 711190 26541034 26541034 COST RECOVERY REVENUE 711190 9239498 8978054 261444 RENTAL INCOME 711190 3280551 3070151 210400 TICKET SURCHARGE 711190 3165806 3165806 TICKET PHILADELPHIA 561499 870000 870000 1488261 1488261 44585150 5090466 5090466 3943796 3453927 489869 489869 489869 RESTAURANT 722320 749481 0 0 749481 PARKING 812930 491958 0 38088 453870 ADVERTISING 541800 2500 0 2500 0 368062 368062 1612001 58567858 44481368 512432 6783686 1607943 1340658 267285 14886204 13870994 384834 630376 714056 687646 17059 9351 2928952 2712950 114388 101614 1173577 1029956 87465 56156 1015441 1015441 765670 168641 597029 205853 205853 34016 34016 299204 299204 383883 34755 349128 3903240 3887107 16133 432824 248015 151424 33385 960973 891204 53338 16431 1283297 1283297 5124896 5124895 1 189273 144833 42156 2284 64516 36287 27244 985 295031 295031 9134802 9060868 73934 1040883 1040883 ARTIST/PERFORMANCE FEES 14564245 14564245 PROGRAMS OTHER 3485073 3485073 PRODUCTION & EXHIBITION 1075730 1075730 DUES AND SUBSCRIPTIONS 78884 52292 11104 15488 617922 469982 -68854 216794 66266388 61505342 3628033 1133013 35014192 22199302 13564923 13078830 824159 3460467 550533 754397 298776425 150217870 153737360 148558555 67253636 70147167 350785 390420 0 0 953789 7006260 272249377 265595398 6883995 7386118 12964651 17105658 10157810 4791665 108823 113666 30115279 29397107 X 151250889 141686250 90883209 94512041 242134098 236198291 272249377 265595398 -7698530 1762723 0 X 0 1 X 1 0 X 7811717 7514258 8171611 40728653 6790372 71016611 7811717 7514258 8171611 40728653 6790372 71016611 20031055 50985556 1102062 6525873 4666157 4903874 5090466 22288432 236380 236380 1244451 660650 367591 1059238 1573913 4905843 98447266 158776032 0.51790 0.44970 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: RESTAURANT - 2018 AMOUNT: $ 405,953. 2019 AMOUNT: $ 282,701. 2020 AMOUNT: $ 335,091. 2021 AMOUNT: $ 503,893. 2022 AMOUNT: $ 749,481. PARKING - 2018 AMOUNT: $ 338,946. 2019 AMOUNT: $ 164,383. 2020 AMOUNT: $ 32,500. 2021 AMOUNT: $ 261,484. 2022 AMOUNT: $ 453,870. OTHER - 2018 AMOUNT: $ 499,552. 2019 AMOUNT: $ 213,566. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 293,861. 2022 AMOUNT: $ 370,562. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 34016 34016 0 PART II-B, LINE 1: KIMMEL CENTER PAID WODJAK & ASSOCIATES FOR THE PURPOSE OF THE FIRM ASSISTING WITH ACQUIRING CITY AND STATE FUNDING. SINCE WODJAK & ASSOCIATES IS A LOBBYING FIRM, KIMMEL CENTER IS TAKING A PRUDENT COURSE AND DISCLOSING THESE FEES IN THE FORM 990. X 0 67309236 1336 6684056 3811861 70182767 77620439 83077 -6621883 3772397 67309236 62565997 605266 18852264 4403088 77620439 67037319 8979 1137787 5618088 62565997 67754899 229392 2566602 3513574 67037319 1.00000 1 0 18213630 18213630 249174318 131527019 117647299 5035582 2541195 2494386 26352895 16149656 10203240 0 148558555 LIABILITY UNDER UNITRUST AGRMT 113666 113666 60031377 1762723 1762723 58268654 299204 299204 58567858 65967184 0 65967184 299204 299204 66266388 PART III, LINE 4: COLLECTIONS OF ART THE ORGANIZATION'S COLLECTION CONSISTS OF A BRONZE SCULPTURE AND VARIOUS FINE ART WORKS AND PAINTINGS FOR YEAR-ROUND PUBLIC EXHIBITION. PART V, LINE 4: ENDOWMENT FUNDS THE ORGANIZATION'S INTENDED USES OF THE ENDOWMENT FUNDS ARE FOR THE OPERATIONS, MAINTENANCE, AND SUPPORT OF EDUCATION PROGRAMS X 0 1 X X X X 1 1 0 1 0 1 0 0 0 MATIAS TARNOPOLSKY BOARD MEMBER/PRES AND CEO 0 735217 0 175000 0 690 0 37525 0 29931 0 978363 0 0 ANNE C EWERS BD MBR/FORMER OFF (CEO THRU 12/3/21) 574909 0 76491 0 6181 0 13000 0 9715 0 680296 0 0 0 EDWARD J CAMBRON FORMER OFFICER (COO THRU 6/30/22) 184603 0 88784 0 301712 0 5286 0 22360 0 602745 0 0 0 STANLEY M APPLEGATE FORMER OFFICER (CFO THRU 6/30/22) 171573 0 82154 0 245022 0 4929 0 22360 0 526038 0 0 0 RYAN FLEUR EXECUTIVE DIRECTOR/COO 0 383075 0 0 0 690 0 24400 0 30016 0 438181 0 0 MARIO MESTICHELLI BD MBR(NON-VOTING)/CFO/TREAS 0 319280 0 0 0 690 0 24400 0 28716 0 373086 0 0 ROSS S RICHARDS VP, FACILITY SALES 262344 0 54371 0 1563 0 6614 0 22360 0 347252 0 0 0 CRYSTAL A BREWE VP OF MARKETING 260007 0 48629 0 502 0 8066 0 28508 0 345712 0 0 0 MITCHELL BASSION SECRETARY/CHIEF PHILANTHROPY OFFICER 0 272851 0 0 0 450 0 21767 0 11551 0 306619 0 0 JACOB A JESSUP CONTROLLER 189656 0 37535 0 510 0 4021 0 9715 0 241437 0 0 0 KENNETH NASH KC STAGE LABOR 164007 0 0 0 0 0 38455 0 26562 0 229024 0 0 0 CHRISTOPHER HANES KC STAGE LABOR 164423 0 0 0 0 0 38174 0 26335 0 228932 0 0 0 WALTER L BROWN KC STAGE LABOR 164145 0 0 0 0 0 38052 0 26263 0 228460 0 0 0 FRANCES L EGLER DIR. OF PROGRAMMING 157852 0 7957 0 1340 0 3907 0 9388 0 180444 0 0 0 PART I, LINE 1A HEALTH OR SOCIAL CLUB DUES OR INITIATION FEES THE CHIEF EXECUTIVE OFFICER ("CEO") HAS A MEMBERSHIP TO THE UNION LEAGUE OF PHILADELPHIA THAT IS USED PRINCIPALLY FOR BUSINESS PURPOSES. IF IN THE EVENT ANY PORTION OF THE EXPENSES IS CONSIDERED PERSONAL USE, THE CEO REIMBURSES THE ORGANIZATION FOR THE AMOUNT CHARGED. PART I, LINES 4A-B SEVERANCE THE FOLLOWING FORMER OFFICERS RECEIVED A SEVERANCE PAYMENT. THE SEVERANCE PAYMENT IS INCLUDED IN SCHEDULE J, PART II, COLUMN B(III) AS PART OF OTHER REPORTABLE COMPENSATION: EDWARD J. CAMBRON $186,037 STANLEY M. APPLEGATE $172,143 KIMMEL CENTER, INC. BOARD MEMBER AND OFFICER, MATIAS TARNOPOLSKY, IS THE PRESIDENT/CEO OF THE PHILADELPHIA ORCHESTRA ASSOCIATION (POA). AS PART OF HIS EMPLOYMENT AGREEMENT, MR. TARNOPOLSKY PARTICIPATES IN A NONQUALIFIED DEFERRED COMPENSATION PLAN. AMOUNTS ARE CREDITED TO THE PLAN EACH YEAR AND PLAN BALANCES ARE SUBJECT TO FORFEITURE AND/OR PAYMENT IF CERTAIN CONDITIONS ARE MET. AMOUNTS ACCRUED UNDER THE PLAN IN THE CURRENT YEAR ARE INCLUDED IN SCHEDULE J, PART II, COLUMN (C). NO PAYMENTS WERE MADE TO MR. TARNOPOLSKY UNDER THE PLAN IN CALENDAR YEAR 2022. PART I, LINE 5 NON-FIXED PAYMENTS CERTAIN EXECUTIVES PARTICIPATE IN AN ANNUAL INCENTIVE COMPENSATION PLAN. THE PLAN IS REVIEWED AND APPROVED ANNUALLY BY THE HUMAN RESOURCES AND COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS. THIS COMMITTEE ALSO REVIEWS THE PAYOUTS UNDER THE PLAN PRIOR TO PAYMENT. PAYMENTS UNDER THE PLAN ARE DEPENDENT ON THE ACHIEVEMENT OF CERTAIN FINANCIAL AND NON-FINANCIAL GOALS ESTABLISHED FOR EACH PARTICIPANT. THE FINANCIAL GOALS INCLUDE REVENUE AND NET EARNINGS. THE INCENTIVE PAYMENTS REPORTED ON THIS 2022 FORM 990 RELATE TO COMPENSATION PAID IN CALENDAR YEAR 2022. PART I, LINE 6 SEE ABOVE AND SCHEDULE O FOR KIMMEL CENTER'S COMPENSATION POLICY. FORM 990, PART III, LINE 4A THE KIMMEL CENTER FOR THE PERFORMING ARTS (THE CENTER) OPERATES AND MAINTAINS WORLD-CLASS PERFORMANCE VENUES INCLUDING THE KIMMEL CENTER FOR THE PERFORMING ARTS, THE ACADEMY OF MUSIC, AND THE MILLER THEATER. THE CENTER PROVIDES STATE-OF-THE-ART VENUES AND SUPPORT FACILITIES FOR RESIDENT COMPANIES AND A BROAD RANGE OF OTHER REGIONAL PERFORMANCE GROUPS AT BELOW COSTS. THE CENTER PRESENTS ARTISTIC PROGRAMMING OF THE HIGHEST QUALITY THAT SERVES DIVERSE AUDIENCES AND BRINGS WORLD-RENOWNED ARTISTS TO PHILADELPHIA. THE CENTER ALSO PROVIDES VITAL ARTS EDUCATION AND COMMUNITY PROGRAMMING TO SERVE THE INTERESTS OF A BROAD AND DIVERSE AUDIENCE AND INVESTS IN BURGEONING LOCAL TALENT WITH JAZZ AND THEATER RESIDENCY PROGRAMS WHICH ACT AS AN INCUBATOR FOR NEW WORKS OF ART. FORM 990, PART VI, SECTION A, LINE 6 EFFECTIVE DECEMBER 2, 2021, THE BYLAWS OF KIMMEL CENTER, INC. (KCI) WERE AMENDED AND RESTATED TO REFLECT A NUMBER OF CHANGES COINCIDENT WITH THE CREATION OF THE PHILADELPHIA ORCHESTRA AND KIMMEL CENTER INC. (THE POKC). THE SOLE MEMBER OF KCI WITHIN THE MEANING OF SECTION 5103(A) OF THE PENNSYLVANIA NONPROFIT CORPORATION LAW OF 1988 (THE NPCL) SHALL BE THE POKC. FORM 990, PART VI, SECTION A, LINE 7A EFFECTIVE, DECEMBER 2, 2021, THE POKC BECAME THE SOLE MEMBER OF KCI AND HOLDS THE RIGHTS TO ELECT OR APPOINT ONE OR MORE MEMBERS OF KCI'S GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B EFFECTIVE, DECEMBER 2, 2021, THE POKC BECAME THE SOLE MEMBER OF KCI AND HOLDS THE RIGHTS TO MAKE GOVERNANCE DECISIONS. FORM 990, PART VI, SECTION B, LINE 11B REVIEW OF FORM 990: FORM 990 IS PREPARED BY AN INTERNATIONAL ACCOUNTING FIRM UNDER THE DIRECTION OF THE ORGANIZATION'S FINANCE STAFF. IT IS REVIEWED IN DEPTH BY THE AUDIT COMMITTEE OF THE ORGANIZATION'S BOARD OF DIRECTORS WHICH MEET WITH THE FINANCE STAFF AND THE INDEPENDENT TAX PREPARERS/ADVISORS TO PERFORM THIS REVIEW. A COPY OF THE FORM 990 IS THEN GIVEN TO EACH MEMBER OF THE BOARD OF DIRECTORS AND A REASONABLE AMOUNT OF TIME IS GRANTED FOR COMMENTS. THEREAFTER, THE FORM 990 IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY: KIMMEL CENTER, INC. (KCI) REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. THE CENTER'S BYLAWS PRESCRIBE RULES FOR DEFINING, REPORTING AND OTHERWISE DEALING WITH CONFLICTS OF INTEREST BY MEMBERS OF THE BOARD OF DIRECTORS AND THEIR HOUSEHOLD MEMBERS. THIS IS A RESPONSIBILITY OF THE CHAIR OF THE BOARD. THE CENTER ALSO HAS A CONFLICT OF INTEREST POLICY WHICH APPLIES TO ALL EMPLOYEES AND THEIR IMMEDIATE FAMILY MEMBERS. KCI'S CORPORATE OFFICERS ARE RESPONSIBLE FOR DETERMING WHETHER A CONFLICT EXISTS AND INSURING THAT ALL TRANSACTIONS ARE HANDLED APPROPRIATELY UNDER THIS POLICY. FORM 990, PART VI, SECTION B, LINE 15 REVIEW OF COMPENSATION: PROCESS FOR DETERMINING COMPENSATION OF THE CHIEF EXECUTIVE OFFICER: THE CEO RECEIVES AN ANNUAL PERFORMANCE EVALUATION COMPLETED BY THE CHAIR OF THE BOARD OF DIRECTORS AND THE CHAIR OF THE HUMAN RESOURCES & COMPENSATION COMMITTEE. CEO PERFORMANCE AND COMPENSATION ARE ALSO REVIEWED AT A MEETING OF THE FULL BOARD OF DIRECTORS. ONLY THOSE MEMBERS OF THE BOARD WHO ARE FREE OF CONFLICTS OF INTEREST MAY BE INVOLVED IN THE EVALUATION OF CEO COMPENSATION. IN DETERMINING CEO COMPENSATION, THE CHAIR REVIEWS NATIONAL AND LOCAL COMPENSATION STUDIES OF COMPARABLE ORGANIZATIONS AND CONSIDERS INDIVIDUAL AND ORGANIZATIONAL PERFORMANCE AGAINST GOALS. THE EXECUTIVE COMMITTEE KEEPS A RECORD OF THE MEETINGS AND DISCUSSIONS RELATIVE TO CEO COMPENSATION. THE JUSTIFICATION FOR RECOMMENDED ADJUSTMENTS IS APPROPRIATELY DOCUMENTED. PROCESS FOR DETERMINING COMPENSATION OF OTHER OFFICERS OR KEY EMPLOYEES: THE COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES IS DETERMINED BY THE CHIEF EXECUTIVE OFFICER BASED ON PREVAILING COMPENSATION FOR THESE POSITIONS AT COMPARABLE ORGANIZATIONS BOTH LOCALLY AND NATIONALLY AS WELL AS PERFORMANCE AGAINST INDIVIDUAL AND ORGANIZATIONAL GOALS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS: KIMMEL CENTER, INC. (KCI) MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. GENERAL STATEMENT OF INFORMATION THE PHILADELPHIA ORCHESTRA ASSOCIATION (POA) AND KIMMEL CENTER, INC. (KCI), AFTER RECEIVING A NO OBJECTION LETTER FROM THE PENNSYLVANIA ATTORNEY GENERAL DATED OCTOBER 15, 2021, ENTERED INTO A PARTNERSHIP AND AFFILIATION AGREEMENT ON OCTOBER 21, 2021 THAT WILL ENABLE POA AND KCI TO OPERATE IN A STRATEGIALLY ALIGNED AND COORDINATED MANNER IN ORDER TO CREATE A MORE POWERFUL AND EXPANSIVE ARTISTIC FOOTPRINT IN ESTABLISHING A NEW 501(C)(3) ORGANIZATION, THE PHILADELPHIA ORCHESTRA AND KIMMEL CENTER, INC. (POKC), TO SERVE AS THE COMMON CONTROLLING MEMBER/PARENT OF POA AND KCI, WITH FULL REPRESENTATION FROM THE EXISTING POA AND KCI BOARDS. THE TRANSACTION WAS CLOSED ON DECEMBER 2, 2021 AND ASSOCIATED FILINGS WERE MADE ON DECEMBER 3, 2021. THE POA AND KCI WILL REMAIN SEPARATE LEGAL ENTITIES EACH OPERATING AS TAX-EXEMPT ORGANIZATIONS AND SHALL CONTINUE TO OPERATE IN ACCORDANCE WITH AND TO FURTHER ITS RESPECTIVE TAX-EXEMPT MISSION AND PURPOSES. EACH WILL MAINTAIN SEPARATE FINANCIAL STATEMENTS AND PERFORM AN ANNUAL AUDIT, NOTWITHSTANDING THAT THE PARTIES' FINANCIAL STATEMENTS MAY BE CONSOLIDATED WITH POKC'S. EACH OF THE ORCHESTRA AND THE KIMMEL CENTER SHALL CONTINUE TO HOLD, MANAGE, AND USE ITS ENDOWED AND OTHERWISE DONOR-RESTRICTED ASSETS (INCLUDING THOSE HELD BY ITS RESPECTIVE SUBORDINATE ORGANIZATIONS) CONSISTENT WITH THE RESTRICTIONS THAT APPLY TO SUCH ASSETS AND PURSUANT TO THE TERMS OF THEIR RESPECTIVE GIFT INSTRUMENTS. FORM 990, PART I, LINE 5 & PART V, LINE 2A NUMBER OF INDIVIDUALS RECEIVING FORM W-2 IN 2022: THE TOTAL NUMBER OF INDIVIDUALS EMPLOYED WHO RECEIVED A FORM W-2 IN 2022 WAS 988, INCLUDING CURRENT AND FORMER EMPLOYEES. OF THESE, 453 WERE SEASONAL, PART-TIME EMPLOYEES. THERE WERE 535 FULL-TIME EMPLOYEES INCLUDING: STAGEHANDS AND BOX OFFICE, SECURITY, ADMINISTRATIVE, FACILITIES, MARKETING, FUNDRAISING, AND PROGRAMMING EMPLOYEES. KC BROAD ST THEATER LLC 1500 WALNUT STREET PHILADELPHIA PA 19102 PERFORMING ARTS PA 0 14339067 KIMMEL CENTER INC ACADEMY OF MUSIC OF PHILADELPHIA INC ONE SOUTH BROAD STREET 14TH FLOOR PHILADELPHIA PA 19107 231501159 RESTORATION PA 501(C)(3) LINE 12A, I POA 0 PHILADELPHIA ORCHESTRA ASSOCIATION ONE SOUTH BROAD STREET 14TH FLOOR PHILADELPHIA PA 19107 231352289 ORCHESTRA PA 501(C)(3) LINE 10 POKC 0 THE PHILADELPHIA ORCHESTRA AND KIMMEL CENTER INC 300 SOUTH BROAD STREET PHILADELPHIA PA 19102 874303823 ORCHESTRA MGMT PA 501(C)(3) LINE 7 N/A 0 TICKET PHILADELPHIA 300 SOUTH BROAD STREET PHILADELPHIA PA 19102 455625606 TICKET SALES PA KIMMEL CENTER RELATED 416771 5406593 0 1 0.70780 0 0 1 0 0 0 0 0 0 1 1 1 1 1 1 1 1 0 1 KIMMEL CENTER, INC. (KCI) HAS HAD A HISTORICAL ACCOUNTING PERIOD ENDING IN JUNE. THE 2022 FORM 990 FOR THE ACCOUNTING PERIOD OF JULY 1, 2022 THROUGH JUNE 30, 2023 WAS UNDER PROPER EXTENSION AND WAS ELECTRONICALLY SUBMITTED ON ITS FINAL DUE DATE OF MAY 15, 2024; HOWEVER, IT WAS REJECTED. THE REJECTION COMMENT WAS AS FOLLOWS: "THE TAX PERIOD ENDING DATE MUST MATCH DATA IN THE E-FILE DATABASE UNLESS...". THE EXCEPTIONS DID NOT APPLY TO KCI. WE ASSUME THAT YOU CAN SEE THE ATTEMPTED E-FILING, BUT IF NOT, PLEASE DO REQUEST OUR DOCUMENTATION. WE BELIEVE THE REJECTION RELATED TO THE FOLLOWING FACTS. ON JULY 1, 2023, KCI ADOPTED A NEW ACCOUNTING PERIOD ENDING IN AUGUST. AS A RESULT OF THIS CHANGE, KCI WAS REQUIRED TO SUBMIT AN EXTENSION FOR ITS NEW TAX YEAR END OF AUGUST 31, 2023 IN JANUARY OF 2024; THUS, EXTENDING THE SHORT PERIOD RETURN (JULY 1, 2023 THROUGH AUGUST 31, 2023) TO JULY 15, 2024. AS A RESULT OF THIS EXTENSION SUBMITTAL, WE BELIEVE THE IRS CHANGED THE YEAR END IN ITS SYSTEM FROM JUNE TO AUGUST AT THAT TIME. THEREFORE, WHEN THE 2022 FORM 990 FOR THE YEAR ENDED JUNE 30, 2023 WAS FILED ON MAY 15, 2024, THE YEAR-END DID NOT MATCH THE IRS SYSTEM RESULTING IN THE REJECTION NOTED ABOVE. SINCE THE SHORT YEAR FORM 990 FOR JULY 1, 2023 THROUGH AUGUST 31, 2023 WAS GOING TO BE FILED JUST 8 WEEKS AFTER MAY 15, 2024 AT JULY 15, 2024, WE THOUGHT IT BEST TO WAIT AND HAVE THAT RETURN E-FILED AND ACCEPTED SINCE PRESUMABLY THE YEAR END WOULD MATCH THE IRS' SYSTEM. IN FACT, IT WAS ACCEPTED. WE THEN WAITED FOR A PERIOD OF TIME FOR THE FORM 990 TO BE PROCESSED. ON NOVEMBER 20, 2024, WE CALLED THE IRS E-FILING CENTER TO DISCUSS THE SITUATION. ON DECEMBER 4, 2024, WE RECEIVED OUR RETURN PHONE CALL FROM THE REPRESENTATIVE WHO TEMPORARILY PUT THE YEAR END BACK TO JUNE SO THAT WE COULD RE-E-FILE THE 2022 FORM 990 FOR JUNE 30, 2023. WE RECEIVED A CASE NUMBER OF IM628167. WE RESPECTFULLY REQUEST THAT KCI NOT BE ASSESSED ANY PENALTIES FOR ITS ACTUAL E-FILING BEING SUBMITTED AND HOPEFULLY ACCEPTED HERE TODAY, DECEMBER 10, 2024, DUE TO REASONABLE CAUSE OF IRS ERROR IN CHANGING THE YEAR END PREMATURELY.