2024-02-01T18:13:24-06:00 2023-08-31 410746749 CLIFTONLARSONALLEN LLP 220 S 6TH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2022-09-01 411729340 MACPHAIL CENTER FOR MUSIC MACP 6123210100 501 S SECOND STREET MINNEAPOLIS MN 55401 KYLE CARPENTER CEO 6123210100 2024-01-31 1 KYLE CARPENTER 999009999 0 MACKENZIE MCNAUGHTON P02025805 6123764500 2024-01-31 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z KYLE CARPENTER 501 S SECOND STREET MINNEAPOLIS MN 55401 28000967 0 X WWW.MACPHAIL.ORG X 1994 MN ADDRESS THE MUSIC EDUCATIONAL NEEDS OF THE RESIDENTS OF TWIN CITIES METROPOLITAN AREA AND BEYOND. 26 26 393 110 0 0 5465953 15703987 6318786 7302814 141351 -158391 50993 16250 11977083 22864660 116600 854980 0 0 8867204 9822304 0 0 963320 4687512 4756024 13671316 15433308 -1694233 7431352 33897725 42172502 2331750 2454084 31565975 39718418 X TO TRANSFORM LIVES AND ENRICH THE COMMUNITY THROUGH MUSIC EDUCATION. 0 0 12396437 854980 7302814 MACPHAIL CENTER FOR MUSIC TRANSFORMS LIVES AND COMMUNITIES THROUGH EXCEPTIONAL MUSIC LEARNING EXPERIENCES THAT INSPIRE. IT IS OUR VISION TO PROVIDE STUDENTS OF ALL BACKGROUNDS AND ABILITIES ACCESS TO INSPIRING AND ENDURING MUSIC LEARNING EXPERIENCES THROUGH EXTRAORDINARY FACULTY, RELEVANT PROGRAMS AND INTEGRATED LEARNING TECHNOLOGY TO CREATE SUCCESSFUL OUTCOMES. WE ACHIEVE THIS IN THREE WAYS: PARTNERSHIPS, PERFORMANCES, AND MUSIC EDUCATION AT OUR MINNEAPOLIS, APPLE VALLEY, AUSTIN(MN), CHANHASSEN, AND MADELINE ISLAND (WI) SITES. IN ADDITION, MACPHAIL OFFERS LESSONS ONLINE THROUGH MACPHAIL LIVE ONLINE. PARTNERSHIPS: IN THE 2022-2023 ACADEMIC YEAR, MACPHAIL'S COMMUNITY PARTNERSHIPS PROGRAM PROVIDED SERVICES TO 7,560 STUDENTS IN 116 LOCATIONS. THAT REPRESENTS MORE THAN HALF OF ALL MACPHAIL'S STUDENTS. 39% OF THE STUDENTS IN OUR COMMUNITY PARTNERSHIPS PROGRAM QUALIFY FOR FREE AND REDUCED LUNCH. PARTNERSHIP LOCATIONS RANGE FROM PUBLIC SCHOOLS AND PRESCHOOLS TO HOSPITALS AND ELDER CARE FACILITIES. ONSITE MUSIC INSTRUCTION: IN FY23, MACPHAIL PROVIDED MUSIC EDUCATION TO 6,500 STUDENTS THROUGH OUR ON-SITE LOCATIONS IN MINNEAPOLIS, APPLE VALLEY, AUSTIN (MN), CHANHASSEN, MADELINE ISLAND (WI) AND WHITE BEAR LAKE LOCATIONS. IN THE FALL OF 2020, THE RENOWED SUMMER PROGRAM, MADELINE ISLAND CHAMBER MUSIC BECAME A PART OF MACPHAIL. MACPHAIL PROVIDED OVER $1.6M IN TUITION ASSISTANCE AND PARTNERSHIP SUBSIDY.PERFORMANCES AND EVENTS: MACPHAIL FEATURES MORE THAN 400 LIVE CONCERTS AND EVENTS EVERY YEAR, REACHING OVER 30,000 GUESTS. IN FY23, MACPHAIL EVENTS INCLUDED THE MACPHAIL SPOTLIGHT SERIES, A FOUR-PART PERFORMANCE SERIES SHOWCASING MACPHAIL'S FACULTY. 12396437 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 111 0 1 393 1 0 0 0 0 0 0 0 0 0 0 0 0 X 26 26 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X DALE DEINES 6123210100 501 S 2ND ST MINNEAPOLIS MN 55401 KATE WHITTINGTON BOARD CHAIR 2.00 X X 0 0 0 CHIP EMERY TREASURER AND AUDIT COMMITTEE CHAIR 2.00 X X 0 0 0 MARSHALL TOKHEIM SECRETARY AND GOV. COMMITTEE CHAIR 1.00 X X 0 0 0 LICA TOMIZUKA SANBORN BOARD MEMBER 1.00 X 0 0 0 MARGARET BRACKEN BOARD MEMBER 1.00 X 0 0 0 ANNE YODER BOARD MEMBER 1.00 X 0 0 0 BILL PENTELOVITCH BOARD MEMBER 1.00 X 0 0 0 KLERISSA CHURCH BOARD MEMBER 1.00 X 0 0 0 KATE CIMINO BOARD MEMBER 1.00 X 0 0 0 ERIC ANDERSON BOARD MEMBER 1.00 X 0 0 0 JOSEPH HINDERER BOARD MEMBER 1.00 X 0 0 0 HUDIE BROUGHTON BOARD MEMBER 1.00 X 0 0 0 LINDA MACK BOARD MEMBER 1.00 X 0 0 0 JUSTIN KELLY BOARD MEMBER 1.00 X 0 0 0 CHRISTOPHER PERRIGO BOARD MEMBER 1.00 X 0 0 0 PAUL REYELTS BOARD MEMBER 1.00 X 0 0 0 NATALIA HERNANDEZ BOARD MEMBER 1.00 X 0 0 0 HILARY SMEDSRUD BOARD MEMBER 1.00 X 0 0 0 PETER R SPOKES BOARD MEMBER 1.00 X 0 0 0 NICOLE STRYDOM BOARD MEMBER 1.00 X 0 0 0 DIANNE THOMAS BOARD MEMBER 1.00 X 0 0 0 MANDY K TUONG BOARD MEMBER 1.00 X 0 0 0 REVERAND CARL WALKER BOARD MEMBER 1.00 X 0 0 0 PATTY MURPHY BOARD MEMBER 1.00 X 0 0 0 RAHOUL GHOSE BOARD MEMBER 1.00 X 0 0 0 SYLVIA STROBEL BOARD MEMBER 1.00 X 0 0 0 KYLE CARPENTER CEO 45.00 X 264171 0 26897 PAUL BABCOCK PRESIDENT AND COO 45.00 X 199587 0 34408 BRIAN BRADEN VICE PRESIDENT AND CFO 45.00 X 161133 0 38578 SUSAN CHANDLER VICE PRESIDENT OF DEVELOPMENT 45.00 X 158259 0 11158 KRISTEN BLUE VICE PRESIDENT OF HUMAN RESOURCES 45.00 X 151782 0 29302 MICHAEL CAIN EMRA DIRECTOR 40.00 X 122015 0 16398 ROQUE DIAZ SENIOR DIRECTOR OF DEI 40.00 X 109671 0 14499 1166618 0 171240 7 0 1 0 0 567019 1042075 14094893 15703987 TUITION AND FEES 611600 7302814 7302814 7302814 192933 192933 12240 0 12240 12240 12240 4651052 5002376 -351324 -351324 -351324 0 567019 133931 -133931 -133931 MISCELLANEOUS REVENUE 900099 137941 137941 137941 22864660 7302814 0 -142141 854980 854980 899289 750907 94425 53957 7720688 6475878 827491 417319 39539 33713 3919 1907 560807 477498 55811 27498 601981 511684 60198 30099 106421 106421 46366 46366 24443 24443 30000 30000 55822 55822 623554 372723 110248 140583 450198 253662 195871 665 500675 226407 251325 22943 140785 119667 14079 7039 749035 694511 32047 22477 243916 239476 4204 236 285102 127405 17956 139741 51460 51460 914133 822719 45707 45707 111147 94850 10865 5432 OTHER 171221 136256 15582 19383 STAFF DEVELOPMENT/TRAIN 73483 66088 7263 132 MEMBERSHIPS 63721 23471 12048 28202 INSTRUCTIONAL SUPPLIES 59686 59686 54856 54856 15433308 12396437 2073551 963320 85139 93477 936165 5527118 2744364 6012423 45928 71944 204078 256894 30432805 12120446 19568216 18312359 8614866 9523325 793969 46212 905000 2328750 33897725 42172502 1314753 280890 987439 1063748 29558 1109446 2331750 2454084 X 24365457 28810867 7200518 10907551 31565975 39718418 33897725 42172502 X 7431352 720869 222 X 0 1 X 1 0 X 4257412 8428228 6858108 5746433 14690415 39980596 4257412 8428228 6858108 5746433 14690415 39980596 7103575 32877021 146182 259601 100767 419156 451635 1377341 15897 10287 79250 -509009 1265961 862386 42220323 31431969 0.77870 0.87180 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 30000 0 0 30000 0 PART II-B, LINE 1: PAID LOBBYIST FROM CHRISTOPHERSON ADVOCATES LAW OFFICE FOR MACPHAIL ONLINE SCHOOL PARTNERSHIP (OSP) PROGRAM PAID $30,000 DURING OUR FISCAL YEAR. 9852134 1244069 749406 305445 11540164 10721938 1012396 -1811137 71063 9852134 9049084 109726 1628544 65416 10721938 6994724 1507891 567783 21314 9049084 7115052 209051 -299250 30129 6994724 0.52420 0.47180 0.00400 0 0 707888 707888 22045785 6318114 15727671 5220163 4479597 740566 2458969 1322735 1136234 18312359 COLLECTIONS 825000 RIGHT OF USE ASSET 1503750 2328750 GIFT ANNUITY LIABILITY 18653 LEASE LIABILITY 1090793 1109446 X 22849771 720869 222 721091 22128680 735980 735980 22864660 14697328 0 14697328 735980 735980 15433308 PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT FUNDS ARE USED TO PROVIDE SUPPORT FOR LONG TERM SUPPORT OF THE ORGANIZATION AND ITS PROGRAMS. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND MINNESOTA STATUTE 290, AND IS GENERALLY EXEMPT FROM REAL ESTATE TAXES. THE ORGANIZATION IS A PUBLIC CHARITY AND CONTRIBUTIONS TO THE ORGANIZATION QUALIFY AS CHARITABLE TAX DEDUCTIONS BY CONTRIBUTORS. THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THE ORGANIZATION'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF TRUST 222. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID TO STUDENTS 735,980. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID TO STUDENTS 735,980. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE ORGANIZATION ALWAYS INCLUDES A NONDISCRIMINATORY CLAUSE IN ITS ADVERTISEMENTS. SCHEDULE E, PART I, LINE 6 THE ORGANIZATION RECEIVES ANNUAL SUPPORT FROM GOVERNMENT SOURCES - MINNESOTA STATE ARTS BOARD. X X X X X X X 1 HANSEN HENLEY YODER & LAMB LLC 8400 NORMANDALE LAKES BLVD SUITE 9 MINNEAPOLIS MN 55437 FUNDRAISING CONSULTANTS FOR COMPREHENSIVE CAMPAIGN 0 0 61000 -61000 61000 -61000 MN WI MUSIC MATTERS LUNCHEON 487219 487219 28052 39930 46300 9919 MICM MIDSUMMER NIGHT 79800 79800 1000 8730 567019 567019 29052 48660 46300 9919 133931 -133931 1 MCKNIGHT FELLOWSHIP GRANT FOR PERFORMING MUSICIANS 9 119000 N/A N/A FINANCIAL AID TO STUDENTS 4000 735980 N/A N/A PART I, LINE 2: THE MCKNIGHT FELLOWSHIP GRANT FOR PERFORMING MUSICIANS: WITH THE GENEROUS SUPPORT OF THE MCKNIGHT FOUNDATION, MACPHAIL CENTER FOR MUSIC AWARDS FELLOWSHIPS WHICH RECOGNIZE AND PROVIDE SUPPORT FOR MID-CAREER PERFORMING MUSICIANS. A MCKNIGHT FELLOWSHIP CAN HELP AN ARTIST SET ASIDE PERIODS OF TIME FOR STUDY, REFLECTION, EXPERIMENTATION, AND EXPLORATION; TAKE ADVANTAGE OF AN OPPORTUNITY; OR WORK ON A NEW PROJECT. THESE PRESTIGIOUS FELLOWSHIPS ARE INTENDED TO REWARD ARTISTIC EXCELLENCE AND TO SUPPORT PERFORMING MUSICIANS WHO HAVE REACHED A CRITICAL POINT IN THEIR CAREER DEVELOPMENT. THERE IS A DETAILED APPLICATION AND SELECTION PROCESS IN PLACE TO DETERMINE RECIPIENTS. DUE TO THE NATURE OF THE FELLOWSHIP, NO FORMAL MONITORING IS REQUIRED. X X X X X 0 0 0 0 0 0 0 0 0 KYLE CARPENTER CEO 256563 0 7608 0 0 0 0 0 26897 0 291068 0 0 0 PAUL BABCOCK PRESIDENT AND COO 183087 0 16500 0 0 0 2548 0 31860 0 233995 0 0 0 BRIAN BRADEN VICE PRESIDENT AND CFO 145771 0 15362 0 0 0 1999 0 36579 0 199711 0 0 0 KRISTEN BLUE VICE PRESIDENT OF HUMAN RESOURCES 139082 0 12700 0 0 0 1768 0 27534 0 181084 0 0 0 SUSAN CHANDLER VICE PRESIDENT OF DEVELOPMENT 144859 0 13400 0 0 0 0 0 11158 0 169417 0 0 0 DIANA BABCOCK FAMILY MEMBER OF PRESIDENT, PAUL BABCOCK 75398 COMPENSATION FOR THE POSITION AS PROGRAM DIRECTOR 0 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL HAVE AS ITS MEMBERS THE CHAIRPERSON, THE PAST-CHAIRPERSON, THE VICE CHAIRPERSON(S), THE TREASURER, THE SECRETARY, THE CHAIRPERSONS OF THE STANDING COMMITTEES AND UP TO FOUR (4) ADDITIONAL DIRECTORS SELECTED BY THE CHAIRPERSON IN CONSULTATION WITH THE GOVERNANCE COMMITTEE AND APPROVED BY THE BOARD. ALL MEMBERS OF THE EXECUTIVE COMMITTEE SHALL BE DIRECTORS. EACH EXECUTIVE COMMITTEE MEMBER WHO IS AN OFFICER OR CHAIRPERSON OF A STANDING COMMITTEE SHALL SERVE ON THE EXECUTIVE COMMITTEE FOR A TERM COTERMINOUS WITH HIS OR HER TERM AS SUCH OFFICER OR COMMITTEE CHAIRPERSON. EACH MEMBER OF THE EXECUTIVE COMMITTEE WHO IS NOT AN OFFICER OR CHAIRPERSON OF A STANDING COMMITTEE SHALL SERVE A ONE (1) YEAR TERM, UNLESS SOME OTHER TERM IS SPECIFIED IN THE APPROVING RESOLUTION. EXECUTIVE COMMITTEE MEMBERS SHALL BE ELIGIBLE FOR REAPPOINTMENT TO SERVE CONSECUTIVE TERMS. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD FINANCE CHAIR AND OTHER MEMBERS OF THE FINANCE COMMITTEE WILL REVIEW THE FORM 990 WITH REPRESENTATIVES FROM THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM AND THE ORGANIZATION'S CFO. THE FULL BOARD OF DIRECTORS WILL RECEIVE THE PUBLIC INSPECTION COPY OF THE RETURN BEFORE THE MEETING IT IS TO BE PRESENTED AT. COPIES OF SCHEDULE B WILL BE MADE AVAILABLE FOR THE BOARD TO REVIEW. THE BOARD FINANCE CHAIR WILL PRESENT THE FORM 990 TO THE BOARD AT THE MEETING FOR REVIEW. THE BOARD WILL VOTE TO APPROVE FILING THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY AT THE BEGINNING OF THE FISCAL YEAR, CONFLICT OF INTEREST STATEMENT FORMS ARE COMPLETED BY BOARD MEMBERS AND SENIOR MANAGEMENT. INDIVIDUALS WITH POTENTIAL CONFLICTS OF INTEREST MUST DISCLOSE ALL MATERIAL FACTS TO THE BOARD OR SENIOR MANAGEMENT, WHO WITHOUT THE INTERESTED INDIVIDUAL WILL DETERMINE IF A CONFLICT EXISTS. THE CONFLICTED INDIVIDUAL WILL NOT PARTICIPATE IN THE DISCUSSION TO DETERMINE IF A CONFLICT EXISTS, NOR VOTE ON THE TRANSACTION IF A CONFLICT IS DETERMINED TO EXIST. ALL PROCEEDINGS RELATED TO CONFLICTS ARE DOCUMENTED IN THE MEETING MINUTES INCLUDING THE DISCLOSURE AND THE INDIVIDUAL'S INELIGIBILITY TO VOTE. FORM 990, PART VI, SECTION B, LINE 15 OFFICER, PRESIDENT AND VICE PRESIDENT POSITIONS ARE BENCHMARKED ON AN ANNUAL BASIS BY HUMAN RESOURCES USING WAGE DATA FROM 990S FROM LOCAL ARTS ORGANIZATIONS AND NATIONAL COMMUNITY MUSIC SCHOOLS THAT ARE SIMILAR IN BUDGET SIZE. THE MEDIAN OF THE SURVEY DATA IS USED TO PLACE POSITIONS IN MACPHAIL'S PAY GRADE. THE CEO TO DETERMINE COMPENSATION CONSIDERING USES THE BENCHMARKED WAGE DATA ALONG WITH WHAT IS FINANCIALLY FEASIBLE FOR THE ORGANIZATION AND THE OFFICER'S PERFORMANCE EVALUATION TO DETERMINE WAGES. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND THE FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF TRUST 222.