2023-06-21T14:49:43-05:00 2022-12-31 310800053 CLARK SCHAEFER HACKETT & CO 1 EAST 4TH STREET CINCINNATI OH 45202 990 2022-01-01 310584309 CINCINNATI MUSICAL FESTIVAL ASSOCIATION CINC 5137443306 1241 ELM STREET CINCINNATI OH 452027531 RICHARD FRESHWATER VP AND CHIEF FINANCIAL OFFICER 5137443306 2023-06-20 1 RICHARD FRESHWATER 999009999 0 ESTHER DANIEL P01285343 5132413111 2023-06-20 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JONATHAN MARTIN 1241 ELM STREET CINCINNATI OH 452027531 4767749 0 X WWW.MAYFESTIVAL.COM X 1874 OH WE EXIST TO ENGAGE, ENERGIZE AND CONNECT OUR COMMUNITY WITH THE HIGHEST QUALITY PERFORMANCES OF GREAT CHORAL MUSIC. 27 27 0 160 0 0 1601111 1172429 49067 458564 890533 896081 30271 39186 2570982 2566260 0 0 0 0 522789 1074483 0 0 177216 436977 1837186 959766 2911669 1611216 -345409 31925363 26152970 89673 223513 31835690 25929457 X WE EXIST TO ENGAGE, ENERGIZE AND CONNECT OUR COMMUNITY WITH THE HIGHEST QUALITY PERFORMANCES OF GREAT CHORAL MUSIC. OUR VISION IS TO BE THE MOST EXCITING FORCE IN THE CHORAL WORLD AND TO BE A LEADER AND CATALYST IN THE PRODUCTION, PRESENTATION AND PROMOTION OF CHORAL ACTIVITIES IN OUR REGION AND AROUND THE GLOBE. WE BELIEVE IN FOSTERING CHORAL MUSIC OF THE HIGHEST ARTISTIC STANDARDS; PRESERVING THE HISTORY, ENHANCING THE PRESENT AND EMBRACING THE FUTURE OF CHORAL MUSIC; CULTIVATING DIVERSE AUDIENCES, CHOIRS AND SINGERS WHO ARE PASSIONATE ABOUT CHORAL MUSIC; AND OPERATING IN A FINANCIALLY SOUND MANNER. 0 0 2307463 440500 THE MAY FESTIVAL PROVIDED FOUR CONCERTS WITH PAID ATTENDANCE OF 4,415 PATRONS. THE MAY FESTIVAL CHORUS ALSO SERVES AS THE OFFICIAL CHORUS OF THE CINCINNATI SYMPHONY AND POPS ORCHESTRA PERFORMING WITH THE ORCHESTRA FOR NUMEROUS CONCERTS THROUGHOUT CSO/POPS SEPTEMBER THROUGH MAY SEASON. 46907 18152 THE MAY FESTIVAL PROVIDED ONE BASILICA CONCERT WITH PAID ATTENDANCE OF 520 PATRONS. THE PERFORMANCE IS AN EVENING CHORAL CONCERT AT THE CATHEDRAL BASILICA OF THE ASSUMPTION. 2354370 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 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 0 0 0 0 0 1 89 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 27 27 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 X X RICH FRESHWATER 5137443306 1241 ELM STREET CINCINNATI OH 452027531 X CHRISTY HORAN CHAIR 5.00 X X 0 0 0 MICHAEL CURRAN VICE CHAIR 5.00 X X 0 0 0 ANTHONY LAZERI TREASURER 5.00 X X 0 0 0 MARY H STUCKY SECRETARY 5.00 X X 0 0 0 ERIC K COMBS IMMEDIATE PAST CHAIR 5.00 X X 0 0 0 HELENE BENTLEY DIRECTOR 1.00 X 0 0 0 DAVID BOYLES DIRECTOR 1.00 X 0 0 0 CHRISTOPHER CANARIE DIRECTOR 1.00 X 0 0 0 WILLIAM HENRY CALDWELL DIRECTOR 1.00 X 0 0 0 MELANIE M CHAVEZ DIRECTOR 1.00 X 0 0 0 TERESA F ERNST DIRECTOR 1.00 X 0 0 0 BARBARA FELDMANN DIRECTOR 1.00 X 0 0 0 MARY GIMPEL DIRECTOR 1.00 X 0 0 0 MARK HOLCOMB DIRECTOR 1.00 X 0 0 0 DAVID A HUELSMAN DIRECTOR 1.00 X 0 0 0 ISAIAH HYMAN JR DIRECTOR 1.00 X 0 0 0 THOMAS KIRKPATRICK DIRECTOR 1.00 X 0 0 0 ROBERT K LOMAX DIRECTOR 1.00 X 0 0 0 RENE MCPHEDRAN DIRECTOR 1.00 X 0 0 0 PATRICIA MISRACH DIRECTOR 1.00 X 0 0 0 MANISHA PATEL DIRECTOR 1.00 X 0 0 0 KATHLEEN RAMBO DIRECTOR 1.00 X 0 0 0 RUTHANN SAMMARCO DIRECTOR 1.00 X 0 0 0 EILEEN STANISIC DIRECTOR 1.00 X 0 0 0 KELLY WILLBRANDT DIRECTOR 1.00 X 0 0 0 JEANNINE WINKELMANN DIRECTOR 1.00 X 0 0 0 SHELBY WOOD DIRECTOR 1.00 X 0 0 0 JONATHAN MARTIN PRESIDENT 5.00 X 32744 0 2001 ROBERT MCGRATH COO 5.00 X 18036 0 2211 RICH FRESHWATER VP & CFO 7.50 X 11272 0 1429 STEVEN SUNDERMAN EXECUTIVE DIRECTOR 50.00 X 144233 0 19926 206285 0 25567 1 0 1 1 ROBERT PORCO 1241 ELM STREET CINCINNATI OH 45202 DIRECTOR OF CHORUSES 110000 1 50000 1122429 2673 1172429 TICKET SALES 711300 458564 458564 458564 817699 817699 411 411 2279871 2201489 78382 78382 78382 88 0 88 88 MANAGEMENT FEE 561000 20466 20466 FACILITY MAINTENANCE FEE 811000 7363 7363 PARKING REVENUE 812930 6170 6170 4688 4688 38687 2566260 458652 0 935179 X 231855 139088 64949 27818 842628 507312 233854 101462 1503 1503 3645 3645 30105 23765 4385 1955 1318344 1318344 124629 124629 50675 29813 20862 56725 56725 73606 67449 6157 23833 23833 15449 15449 EDUCATION EXPENSES 69494 69494 DEVELOPMENT EXPENSES 45981 45981 OTHER EXPENSES 23197 17751 5446 2911669 2354370 380083 177216 326404 197902 1250709 1058403 348787 322956 19714 77395 11064 199879 421427 297359 147901 124068 27399504 22151979 2421280 2020388 31925363 26152970 83723 134487 5950 89026 89673 223513 X 4801550 6057187 27034140 19872270 31835690 25929457 31925363 26152970 -345409 -5560824 0 X X 0 1 X 1 0 X 1190072 2310430 1955817 1601111 1172429 8229859 459111 173479 148387 49188 458652 1288817 1649183 2483909 2104204 1650299 1631081 9518676 40627 21000 17000 35975 26500 141102 0 40627 21000 17000 35975 26500 141102 9377574 819428 750427 825518 889993 818110 4103476 819428 750427 825518 889993 818110 4103476 92714 34970 29766 29939 38687 226076 2561325 3269306 2959488 2570231 2487878 13848228 0.67720 0.69950 0.29630 0.26940 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2018 AMOUNT: $ 92,714. 2019 AMOUNT: $ 34,970. 2020 AMOUNT: $ 29,766. 2021 AMOUNT: $ 29,939. 2022 AMOUNT: $ 38,687. PART III, SHORT YEAR EXPLANATION: THE INFORMATION PROVIDED IN THE 2021 COLUMN REFLECTS THE SHORT PERIOD, JULY 1, 2021 THROUGH DECEMBER 31, 2021, AS THE ORGANIZATION MOVED FROM A JUNE 30 YEAR-END TO A DECEMBER 31 YEAR-END. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 29820784 52913 -4702880 998450 24172367 29057825 771043 8084 29820784 22887322 651883 6448630 930010 29057825 21561621 1244467 735689 654455 22887322 21355944 545 1115274 882740 27402 21561621 0.21049 0.55547 0.23404 1 0 421427 297359 124068 124068 FUNDS HELD BY OTHERS FBO THE ORGANIZATION 2020388 F 2020388 -581209 -5560824 2443460 -3117364 2536155 30105 30105 2566260 3833246 951682 951682 2881564 30105 30105 2911669 PART V, LINE 4: TO PROVIDE INCOME TO OPERATIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE REPORTED ON PRIOR SHORT-YEAR RETURN 2,443,460. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES REPORTED ON PRIOR SHORT-YEAR RETURN 951,682. X 0 0 0 0 0 0 0 0 0 STEVEN SUNDERMAN EXECUTIVE DIRECTOR 115233 0 29000 0 0 0 4609 0 15317 0 164159 0 0 0 JONATHAN MARTIN PRESIDENT 32744 0 0 0 0 0 1310 0 691 0 34745 0 0 0 ROBERT MCGRATH COO 18036 0 0 0 0 0 721 0 1490 0 20247 0 0 0 RICH FRESHWATER VP & CFO 11272 0 0 0 0 0 676 0 753 0 12701 0 0 0 PART III, SUPPLEMENTAL INFORMATION THE NAME OF THE UNRELATED ORGANIZATION IS THE CINCINNTI SYMPHONY ORCHESTRA. FORM 990, PART VI, SECTION A, LINE 2 MICHAEL CURRAN AND MANISHA PATEL, BOARD MEMBERS, HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE FORM 990 IS GIVEN TO THE EXECUTIVE COMMITTEE AND AUDIT COMMITTEE TO REVIEW PRIOR TO FILING. AFTER FILING, THE RETURN IS MADE AVAILABLE TO THE FULL BOARD FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER COMPLETED A CONFLICT OF INTEREST UPDATE DURING THE YEAR. EACH BOARD MEMBER SUBMITTED THEIR UPDATED INFORMATION TO THE EXECUTIVE DIRECTOR WHO REVIEWED THE INFORMATION FOR ANY REPORTED CONFLICTS. AS NO CONFLICTS WERE REPORTED NO FOLLOW-UP WAS REQUIRED. SHOULD A CONFLICT OF INTEREST BE REPORTED BY A BOARD MEMBER, THE EXECUTIVE DIRECTOR WOULD HAVE FOLLOWED THE PROCEDURES IDENTIFIED IN THE CONFLICT OF INTEREST POLICY FOR RESOLUTION. FORM 990, PART VI, SECTION B, LINE 15A WHILE THE ORGANIZATION HAS NO EMPLOYEES, THE ORGANIZATION RECEIVES THE SERVICES OF ITS OFFICERS THROUGH AGREEMENT WITH THE CINCINNATI SYMPHONY ORCHESTRA (CSO), WHICH IS AN UNRELATED ORGANIZATION THAT PROVIDES SIMILAR PRODUCTS AND SERVICES. THE SERVICES PROVIDED TO THE ORGANIZATION BY EACH EMPLOYEE OF THE CSO, REPRESENTS A FRACTIONAL PERCENTAGE OF THEIR OVERALL WORK AND THE ORGANIZATION COMPENSATES THE CSO BASED ON THESE PERCENTAGES. THE EXECUTIVE DIRECTOR OF THE ORGANIZATION PROVIDES 100% OF HIS TIME TO THE ORGANIZATION AND AS A COURTESY TO THE ORGANIZATION, THE PRESIDENT OF THE CSO MEETS WITH THE EXECUTIVE COMMITTEE OF THE ORGANIZATION ANNUALLY BEFORE ESTABLISHING THE INDIVIDUAL'S COMPENSATION. THE CSO SHARES COMPARABLE INDUSTRY DATA AND MARKET STUDY INFORMATION WITH THE EXECUTIVE COMMITTEE, WHICH ADVISES ON THE LEVEL OF COMPENSATION THAT THE CSO SETS FOR THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION C, LINE 19 UPON WRITTEN REQUEST, THE ORGANIZATION PROVIDES THE INFORMATION TO THE PERSON MAKING THE REQUEST. FORM 990, PART VII, SECTION A: THE ORGANIZATION HAS NO PAID POSITIONS AND RECEIVES SERVICES FROM THE LISTED INDIVIDUALS THROUGH AGREEMENT WITH THE CINCINNATI SYMPHONY ORCHESTRA(CSO). THE CSO RECEIVES PAYMENT FROM THE ORGANIZATION ON AN AGREED UPON ANNUAL AMOUNT, WHICH IS PAID TO THE CSO MONTHLY. THE LISTED INDIVIDUALS RECEIVE NO DIRECT COMPENSATION FROM THE ORGANIZATION. FORM 990, PART IX, LINE 11G PERFORMANCE FEES: PROGRAM SERVICE EXPENSES 1,318,344. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,318,344. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED.