2026-07-13T15:33:43-05:00 2025-08-31 131655065 LUTZ AND CARR CPAS LLP 551 FIFTH AVENUE SUITE 400 NEW YORK NY 10176 990 2024-09-01 474207974 FOUND SOUND NATION INC FOUN 3477404070 467 WOODWARD AVENUE 10 RIDGEWOOD NY 11385 KYLA-ROSE SMITH EXECUTIVE DIRECTOR 3477404070 2026-07-13 1 1 FREDERICK MARTENS P00298107 2126972299 2024 2025-03-06 01:10:19Z KYLA-ROSE SMITH 467 WOODWARD AVENUE 10 RIDGEWOOD NY 11385 1780501 0 X WWW.FOUNDSOUNDNATION.ORG X 2015 DE DURING FY25, FOUND SOUND NATION ADVANCED ITS MISSION TO USE COLLABORATIVE MUSIC-MAKING AS A TOOL FOR CROSS-CULTURAL EXCHANGE, PROFESSIONAL DEVELOPMENT, AND PUBLIC ENGAGEMENT THROUGH INTERNATIONAL ARTIST EXCHANGES, MUSIC-INDUSTRY TRAINING, AND COLLABORATIVE CREATIVE PROJECTS. 7 5 6 5 0 0 1865503 1773485 31249 2911 13 52 0 4053 1896765 1780501 123753 0 0 0 471145 1040148 0 0 0 1349461 781235 1944359 1821383 -47594 -40882 150708 1287593 3629 1181396 147079 106197 X TO LEVERAGE THE POWER OF CREATIVE MUSICAL COLLABORATION TO MAKE A POSITIVE IMPACT ON LOCAL AND GLOBAL COMMUNITIES. 0 0 1626799 2911 FOUND SOUND NATION PARTNERS WITH LOCAL YOUTH, SOCIAL ORGANIZATIONS, MUSIC FESTIVALS, AND ARTISTS ACROSS ALL DISCIPLINES TO ENGAGE PEOPLE FROM ALL WALKS OF LIFE IN OUR INTERACTIVE PROCESS OF COLLABORATIVE MUSIC, AUDIO, AND VIDEO PRODUCTION, IN ORDER TO GIVE VOICE TO UNDERREPRESENTED COMMUNITIES, UNLOCK THE CREATIVE POTENTIAL OF YOUTH, AND BRIDGE CULTURAL AND POLITICAL DIVIDES.FISCAL YEAR 2025 PROGRAM ACTIVITES INCLUDED THE FOLLOWING:GLOBAL EXCHANGES: ONEBEATFOUND SOUND NATION IMPLEMENTED ONEBEAT 14, CONVENING 25 INTERNATIONAL MUSICIANS AND CREATIVE PRACTITIONERS FOR A COLLABORATIVE EXCHANGE FOCUSED ON CO-CREATION, CULTURAL DIALOGUE, AND PUBLIC-FACING ARTISTIC WORK. THE PROGRAM SUPPORTED PARTICIPANTS IN DEVELOPING NEW MUSICAL COLLABORATIONS, STRENGTHENING PROFESSIONAL NETWORKS, AND ENGAGING AUDIENCES IN THE U.S. THROUGH WORKSHOPS, PERFORMANCES, AND RELATED COMMUNITY ACTIVITIES. PROGRAM DATES: SEPTEMBER 18 - OCTOBER 14, 2024, WITH PRE-PLANNING AND POST-PRODUCTION THROUGHOUT THE YEAR BEFORE AND AFTER THE PROGRAM DATES. LOCATION & AUDIENCES: RESIDENCY PROGRAM TOOK PLACE IN NEW HAMPSHIRE, VERMONT, MASSACHUSETTS AND MAINE, SERVING AUDIENCES AND WORKSHOP PARTICIPANTS IN THOSE LOCATIONS. WITH OVER 5,000 CANDIDATES REGISTERING APPLICATIONS TO BE PART OF THE PROGRAM, THE SELECTED PROGRAM PARTICIPANTS, FELLOWS, CAME FROM 17 DIFFERENT COUNTRIES AROUND THE GLOBE, INCLUDING THE U.S.THE ORGANIZATION ALSO IMPLEMENTED ONEBEAT TAIWAN, CONVENING 12 MUSICIANS AND CREATIVE PRACTITIONERS FROM TAIWAN, MALAYSIA, PHILIPPINES AND THE UNITED STATES FOR A TWO-WEEK COLLABORATIVE EXCHANGE FOCUSED ON ARTISTIC COLLABORATION, CROSS-CULTURAL DIALOGUE, ARTS EDUCATION, AND LOCAL PUBLIC ENGAGEMENT. PROGRAM DATES: SEPTEMBER 1 - 16, 2024, WITH PRE-PLANNING AND POST-PRODUCTION SEVERAL MONTHS BEFORE AND AFTER THE PROGRAM DATES. LOCATION & AUDIENCES: RESIDENCY PROGRAM TOOK PLACE IN HUALIEN, ON THE EAST COAST OF TAIWAN, SERVING AUDIENCES AND WORKSHOP PARTICIPANTS IN THAT REGION. PROGRAM PARTICIPANTS CAME FROM ACROSS TAIWAN, THE PHILIPPINES, MALAYSIA AND THE U.S.IN ADDITION, FOUND SOUND NATION UNDERTOOK PLANNING AND PROGRAM DEVELOPMENT FOR ONEBEAT 15, A MILESTONE INITIATIVE MARKING THE FIFTEENTH YEAR OF ONEBEAT. FY25 WORK INCLUDED PROGRAM DESIGN, PARTNERSHIP DEVELOPMENT, ARTIST ENGAGEMENT, RESOURCE PLANNING, COMMUNICATIONS, AND PREPARATION FOR FUTURE PROGRAM DELIVERY. THE ORGANIZATION ALSO BEGAN PLANNING THE ONEBEAT SUMMIT, SCHEDULED FOR DECEMBER 2025, AS A CONVENING OF ARTISTS, CULTURAL LEADERS, PARTNERS, AND COLLABORATORS TO REFLECT ON ONEBEAT'S HISTORY AND EXPLORE FUTURE DIRECTIONS FOR INTERNATIONAL MUSIC EXCHANGE. DURING FY25, SUDDEN TERMINATION OF FEDERAL/PASS-THROUGH FUNDING AFFECTED THE TIMING AND SCOPE OF ONEBEAT INTERNATIONAL EXCHANGE ACTIVITIES. FOUND SOUND NATION ADJUSTED PROGRAM DELIVERY, MAINTAINED PARTICIPANT SUPPORT WHERE POSSIBLE, AND CONTINUED TO ADVANCE ITS MISSION THROUGH ALTERNATIVE PARTNERSHIPS, LOCALLY BASED PROGRAMMING, AND ONGOING ARTIST ENGAGEMENT.MUSIC & CONFLICT: SOUND BRIDGEFOUND SOUND NATION COMPLETED SOUND BRIDGE, A CROSS-BORDER MUSIC COLLABORATION BRINGING TOGETHER ARTISTS FROM GEORGIA, ARMENIA, AND TURKEY. THE PROJECT TOOK PLACE IN THE REPUBLIC OF GEORGIA IN THE SUMMERS OF 2023 AND 2024, BRINGING TOGETHER A TOTAL OF 24 MUSICIANS FROM GEORGIA, TURKEY AND ARMENIA TO DEVELOP ORIGINAL COLLABORATIVE WORK THROUGH FACILITATED MUSIC-MAKING, CULTURAL EXCHANGE, AND SHARED CREATIVE PRACTICE.DURING FY25, THE ORGANIZATION FINALIZED PROJECT ACTIVITIES, SUPPORTED PARTICIPATING ARTISTS, COMPLETED PRODUCTION AND DISSEMINATION OF PROJECT MATERIALS, AND SHARED RESULTING WORK WITH AUDIENCES AND PARTNERS. SOUND BRIDGE CREATED OPPORTUNITIES FOR ARTISTS FROM THE SOUTH CAUCASUS AND NEIGHBORING REGIONS TO BUILD RELATIONSHIPS ACROSS BORDERS, DEVELOP NEW WORK TOGETHER, AND CONTRIBUTE TO DIALOGUE THROUGH MUSIC.GLOBAL EXCHANGE & MENTORSHIP: AMERICAN MUSIC MENTORSHIP PROGRAMFOUND SOUND NATION BEGAN IMPLEMENTATION OF THE AMERICAN MUSIC MENTORSHIP PROGRAM (AMMP), AN INTERNATIONAL PROFESSIONAL-DEVELOPMENT INITIATIVE FOR 20 MUSIC-INDUSTRY PROFESSIONALS FROM KENYA, NIGERIA, BRAZIL, AND SAUDI ARABIA. FY25 ACTIVITIES INCLUDED PROGRAM DESIGN, PARTNER COORDINATION, PARTICIPANT RECRUITMENT AND SELECTION, CURRICULUM DEVELOPMENT, MENTOR ENGAGEMENT, AND PLANNING FOR THE PROGRAM'S IN-PERSON RESIDENCY AND VIRTUAL MENTORSHIP COMPONENTS. THE PROGRAM WAS DESIGNED TO STRENGTHEN PROFESSIONAL NETWORKS, BUILD PRACTICAL INDUSTRY KNOWLEDGE, AND SUPPORT LONGER-TERM COLLABORATION ACROSS INTERNATIONAL MUSIC ECOSYSTEMS.OTHER PROGRAMS CONSISTED OF SMALL, DISCRETE COLLABORATIVE MUSIC AND PUBLIC-ENGAGEMENT ACTIVITIES OUTSIDE FSN'S MAJOR FEDERAL AWARD PROGRAMS, INCLUDING PARTNER-LED CONVENINGS, DISCUSSION-BASED PROGRAMMING, AND COLLABORATIVE CULTURAL PROJECTS. THESE ACTIVITIES WERE SUPPORTED PRIMARILY THROUGH DIRECT PROJECT AND CONTRACTED COSTS. 1626799 1 1 0 0 0 0 0 0 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 73 0 6 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 0 0 0 NY X KYLA-ROSE SMITH 3477404070 467 WOODWARD AVE UNIT 10 RIDGEWOOD NY 11385 SANTHOSH DANIEL CHAIR 2.00 X X 0 0 0 REBECCA LICHTENFELD SECRETARY 2.00 X X 0 0 0 CHRISTOPHER MARIANETTI INTERIM TREASURER 2.00 X X 94487 0 13535 KOKAYI ISSA BOARD MEMBER 0.50 X 0 0 0 MARSHAL GARBUS BOARD MEMBER 0.50 X 0 0 0 MOHIT GUPTA BOARD MEMBER 0.50 X 0 0 0 TOMMY LINDSEY BOARD MEMBER 0.50 X 0 0 0 ELENA MOON PARK BOARD MEMBER 0.50 X 89766 0 14297 KYLA ROSE SMITH EXECUTIVE DIRECTOR 40.00 X 91393 0 12619 275646 0 40451 0 0 0 0 0 79821 1693664 1773485 WORKSHOP FEES 711190 2911 2911 2911 52 52 MISCELLANEOUS 900099 4053 4053 4053 1780501 2911 0 4105 X 549999 487635 62364 304060 304060 124319 115617 8702 61770 57446 4324 18061 18061 42500 42500 324671 322573 2098 51453 51453 46666 46666 242154 242154 5615 5615 PRODUCTION EXPENSES 45861 45861 OTHER EXPENSES 4254 4254 1821383 1626799 194584 0 110707 257251 40001 830322 0 200000 0 20 150708 1287593 3629 481396 0 700000 3629 1181396 X 147079 106197 147079 106197 150708 1287593 -40882 0 X X 0 0 1 0 X 26985 222427 639222 1865503 1773485 4527622 26985 222427 639222 1865503 1773485 4527622 4527622 31 3 13 52 99 4053 4053 4531774 1911 0.99910 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 EAST ASIA 0 8 PROGRAM SERVICES ARTIST FEES 51954 EUROPE 0 2 PROGRAM SERVICES ARTIST FEES 30230 0 10 0 0 0 10 82184 0 82184 0 0 0 0 0 0 PART I, LINE 2: FOUND SOUND NATION DOES NOT MAKE GRANTS TO FOREIGN ORGANIZATIONS OR GOVERNMENTS. FUNDS EXPENDED OUTSIDE THE UNITED STATES SUPPORT PROGRAMS THAT ARE DESIGNED AND DIRECTLY ADMINISTERED BY THE ORGANIZATION'S OWN STAFF, RATHER THAN PASSED THROUGH TO FOREIGN GRANTEES. A DESIGNATED SENIOR STAFF MEMBER OVERSEES THE ORGANIZATION'S INTERNATIONAL PROGRAMS AND IS RESPONSIBLE FOR ADMINISTERING PROGRAM FUNDS IN THE FIELD. ALL EXPENDITURES OUTSIDE THE UNITED STATES FOLLOW THE SAME FINANCIAL CONTROLS THAT GOVERN THE ORGANIZATION'S DOMESTIC SPENDING. PROGRAM BUDGETS ARE APPROVED IN ADVANCE BY THE EXECUTIVE DIRECTOR. PAYMENTS TO FOREIGN VENDORS, CONTRACTORS, AND PROGRAM PARTICIPANTS ARE MADE UNDER WRITTEN AGREEMENTS (CONTRACTS OR MOUS) OR AGAINST INVOICES AND RECEIPTS, WITH REQUIRED TAX AND PAYMENT-INFORMATION FORMS (SUCH AS FORM W-8BEN AND PAYMENT-DETAIL FORMS) COLLECTED AS APPLICABLE BEFORE PAYMENT. SUPPORTING DOCUMENTATION IS RETAINED FOR EACH EXPENDITURE AND EACH ITEM IS CODED TO THE APPLICABLE PROGRAM AND AWARD. EXPENDITURES ARE RECORDED AND RECONCILED AGAINST APPROVED BUDGETS BY THE ORGANIZATION'S FINANCE STAFF, AND BUDGET-TO-ACTUAL RESULTS ARE REVIEWED BY THE EXECUTIVE DIRECTOR AND REPORTED TO THE BOARD'S BUDGET COMMITTEE. WHERE PARTICIPANT STIPENDS OR HONORARIA ARE PAID ABROAD, THEY ARE DISBURSED UNDER WRITTEN PROGRAM POLICIES, WITH RECIPIENTS CONFIRMED AS PROGRAM PARTICIPANTS AND EACH PAYMENT DOCUMENTED THROUGH THE ORGANIZATION'S PAYMENT AND RECORD-KEEPING SYSTEMS. FORM 990, PART VI, SECTION B, LINE 11B THE PREPARED FORM 990 IS REVIEWED AND APPROVED BY THE MEMBERS OF THE GOVERNING BODY BEFORE THE RETURN IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENTS WHICH AFFIRMS SUCH PERSON: HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY; HAS AGREED TO COMPLY WITH THE POLICY, AND; UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OF COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. THE BOARD OR COMMITTEE SHALL USE THE FOLLOWING PROCEDURE TO ADDRESS CONFLICTS OF INTEREST: A. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD OF COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCLOSURE OF, AND THE VOTE, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. B. THE CHAIRPERSON OF THE BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. C. AFTER EXERCISING DUE DILIGENCE, THE BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE CORPORATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. D. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS THE CORPORATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. E. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE IT'S DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. IF THE BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBERS RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,098. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,098. ARTIST FEES: PROGRAM SERVICE EXPENSES 274,935. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 274,935. PARTICIPANT STIPENDS: PROGRAM SERVICE EXPENSES 47,638. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 47,638. FORM 990, PART XII, LINE 3B: THE ORGANIZATION'S FINANCIAL STATEMENT AUDIT AND SINGLE AUDIT ARE IN PROCESS.