2026-03-19T13:15:24-05:00 2025-06-30 390859910 BAKER TILLY ADVISORY GROUP LP 555 GREAT CIRCLE ROAD NASHVILLE TN 37228 990 2024-07-01 237272205 TENNESSEE PERFORMING ARTS FOUNDATION TENN 6157824000 505 DEADERICK STREET NASHVILLE TN 37243 JENNIFER TURNER PRES/SEC/TPAC PRES&CEO 6157824000 2026-03-18 1 1 KERRI N BOGDA P00760402 6152427351 2026-03-18 2024 2025-03-06 01:10:19Z JENNIFER TURNER 505 DEADERICK STREET NASHVILLE TN 37243 12842570 0 X N/A X 1973 TN MANAGES ENDOWMENT WHICH PROVIDES INCOME TO HELP DEFRAY OPERATING COSTS OF TN PERFORMING ARTS CENTER 8 7 0 7 0 0 0 0 0 0 488400 1941289 0 288 488400 1941577 815585 799023 0 0 0 0 0 0 0 51567 77219 867152 876242 -378752 1065335 16897239 17957626 11500 12000 16885739 17945626 THIS ORGANIZATION MAY FUNDRAISE AND IS RESPONSIBLE FOR MANAGING THE TENNESSEE PERFORMING ARTS CENTER ENDOWMENT IN ORDER TO PROVIDE INCOME TO HELP DEFRAY OPERATING COSTS OF THE TENNESSEE PERFORMING ARTS CENTER. 0 0 799023 799023 PAYMENTS MADE TO THE TENNESSEE PERFORMING ARTS CENTER IN ORDER TO HELP DEFRAY OPERATING EXPENSES IN BRINGING THE PERFORMING ARTS TO TENNESSEE. 799023 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 7 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 TN X JULIE GILLEN 6157824000 505 DEADERICK STREET 3RD FLOOR NASHVILLE TN 37243 X JENNIFER TURNER PRES/SEC/TPAC PRES & CEO 0.30 40.00 X X 0 404471 28807 J REGINALD HILL CHAIRMAN 0.30 2.00 X X 0 0 0 ROB HEBERT TREASURER 0.30 0.50 X X 0 0 0 STEVE MASON DIRECTOR 0.30 X 0 0 0 BRAD BOWLIN DIRECTOR 0.30 X 0 0 0 QUIN EVANS SEGALL DIRECTOR 0.30 X 0 0 0 ANSEL DAVIS DIRECTOR 0.30 X 0 0 0 JEFF HOPMAYER DIRECTOR 0.30 X 0 0 0 JULIE GILLEN TPAC'S CFO 1.00 40.00 X 0 181407 17953 0 585878 46760 0 0 1 0 0 454059 454059 12388223 10900993 1487230 1487230 1487230 OTHER INCOME 711190 288 288 288 1941577 0 0 1941577 799023 799023 12312 12312 64847 64847 60 60 876242 799023 77219 0 12294 724 19117 134013 35363 35394 16671550 17654676 158915 132819 0 0 16897239 17957626 11500 12000 11500 12000 X 16885739 17945626 16885739 17945626 16897239 17957626 1065335 -5448 0 X 0 1 X 0 0 X X 1 TENNESSEE PERFORMING ARTS CENTER 581320590 10 1 799023 0 1 799023 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 X 1 1 PART IV, SECTION D, LINE 1 BECAUSE TENNESSEE PERFORMING ARTS FOUNDATION AND TPAC'S TOP MANAGEMENT AND TOP ACCOUNTING OFFICIALS ARE THE SAME FOR BOTH ENTITIES, A WRITTEN NOTICE IS NOT CONSIDERED NECESSARY. BOTH OFFICIALS ARE AWARE OF THE AMOUNTS OF SUPPORT GIVEN/RECEIVED AND BOTH RECEIVE A COPY OF THE TENNESSEE PERFORMING ARTS FOUNDATION'S IRS FORM 990 AND HAVE ACCESS TO THE GOVERNING DOCUMENTS. PART IV, SECTION D, LINE 3: SINCE THE TOP MANAGEMENT AND FINANCIAL OFFICIALS ARE THE SAME FOR BOTH TENNESSEE PERFORMING ARTS FOUNDATION AND TPAC, AS WELL AS HAVING BOARD REPRESENTATION FROM TPAC ON THE FOUNDATION'S BOARD, WE BELIEVE THAT TPAC HAS A SIGNIFICANT VOICE IN THE FOUNDATION'S OPERATIONS. PART IV, SECTION E, LINE 2A: TENNESSEE PERFORMING ARTS FOUNDATION'S PURPOSE IS TO INVEST SO THEY CAN CONTRIBUTE MORE FUNDS TO TENNESSEE PERFORMING ARTS CENTER (TPAC) IN THE FUTURE TO FURTHER TPAC'S MISSION. PART IV, SECTION E, LINE 2B: IF IT WERE NOT FOR THE TENNESSEE PERFORMING ARTS FOUNDATION, TPAC WOULD HOLD THE INVESTMENTS THAT THE FOUNDATION IS RESPONSIBLE FOR SO THAT THE INVESTMENT INCOME COULD HELP FURTHER TPAC'S MISSION. 16885739 1935841 799023 77219 17945338 15785053 1967838 815585 51567 16885739 15406032 4 1304723 841794 83912 15785053 18273682 4 -1932885 841265 93504 15406032 15923128 101 3268139 826677 91009 18273682 1.00000 0 0 0 X 1871282 -5448 -5448 1876730 64847 64847 1941577 811395 0 811395 64847 64847 876242 PART V, LINE 4: THE ENDOWMENT FUND IS TO SUPPORT THE OPERATIONS OF TPAC. PART X, LINE 2: MANAGEMENT PERFORMS AN EVALUATION OF ALL INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE FOUNDATION'S INCOME TAX RETURNS TO DETERMINE WHETHER THE INCOME TAX POSITIONS MEET A "MORE LIKELY THAN NOT" STANDARD OF BEING SUSTAINED UNDER EXAMINATION BY THE APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS PERFORMED ITS EVALUATION OF ALL INCOME TAX POSITIONS TAKEN ON ALL OPEN INCOME TAX RETURNS AND HAS DETERMINED THAT THERE WERE NO POSITIONS TAKEN THAT DO NOT MEET THE "MORE LIKELY THAN NOT" STANDARD. ACCORDINGLY, THERE ARE NO PROVISION INCOME TAXES, PENALTIES OR INTEREST RECEIVABLE OR PAYABLE RELATING TO UNCERTAIN INCOME TAX POSITIONS IN THE ACCOMPANYING FINANCIAL STATEMENTS. CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS: LIMITED PARTNERSHIP 132819 0 0 0 0 0 0 132819 0 132819 1 0 1 1 0 0 PART II, LINE 1 ACCOUNTING METHOD: THE ORGANIZATION HAD TRANSFERS TO FOREIGN DOMICILED CORPORATIONS DURING THE YEAR BUT DID NOT MEET THE THRESHOLD FOR FILING FORM 926. THE ORGANIZATION'S OWNERSHIP INTEREST IN THE FOREIGN DOMICILED CORPORATION DOES NOT MEET THE THRESHOLD FOR FILING FORM 5471. THE ORGANIZATION'S INVESTMENT IS CONSIDERED A PFIC BUT DOES NOT HAVE A FILING REQUIREMENT FOR FILING FORM 8621 AS THE INCOME GENERATED BY THE INVESTMENTS IS NOT UNRELATED BUSINESS INCOME. 1 TENNESSEE PERFORMING ARTS CENTER MANAGEMENT CORPORATION 505 DEADERICK ST NASHVILLE TN 37243 581320590 501(C)(3) 799023 0 TO HELP DEFRAY THE OPERATING COSTS OF THE TENNESSEE PERFORMING ARTS CENTER. 1 0 PART I, LINE 2: THE CFO FOR THE TENNESSEE PERFORMING ARTS CENTER, JULIE GILLEN, ATTENDS MEETINGS AS A STAFF LIAISON (EMPLOYEE OF TPAC) AND IS RESPONSIBLE FOR REQUESTING THE DISTRIBUTION FROM ALLIANCE BERNSTEIN UPON APPROVAL BY THE TENNESSEE PERFORMING ARTS FOUNDATION'S CHAIRMAN OF THE BOARD. THE DISTRIBUTION IS WIRED DIRECTLY FROM ALLIANCE BERNSTEIN INTO THE OPERATING ACCOUNT FOR THE TENNESSEE PERFORMING ARTS CENTER. THE FOUNDATION AND TPAC SHARING COMMON ACCOUNTING PERSONNEL AND PRACTICES. THERE IS NO CAUSE FOR THE FOUNDATION TO MONITOR FUNDS AFTER DISBURSEMENT. 0 1 0 0 0 0 0 0 0 JENNIFER TURNER PRES/SEC/TPAC PRES & CEO 0 368421 0 36050 0 0 0 19263 0 9544 0 433278 0 0 JULIE GILLEN TPAC'S CFO 0 173060 0 8347 0 0 0 11994 0 5959 0 199360 0 0 PART I, LINE 3 COMPENSATION FOR THE CEO IS ESTABLISHED AND PAID BY THE RELATED ORGANIZATION. TPAC'S BOARD OF DIRECTORS HIRED THE ORGANIZATION'S CEO AND NEGOTIATES SUBSEQUENT EMPLOYMENT CONTRACTS. THE BOARD CHAIRMAN'S PROCESS FOR DETERMINING COMPENSATION FOR THE CEO IS BASED ON MULTIPLE CRITERIA: HISTORICAL SALARY RANGE FOR THE POSITION, SALARY SURVEY INFORMATION COMPILED ANNUALLY BY A RESEARCH FIRM FOR OUR SPECIFIC INDUSTRY (PACC - PERFORMING ARTS CENTER CONSORTIUM) AND AVAILABLE BUDGETARY RESTRAINTS. OTHER OFFICER COMPENSATION IS HANDLED SIMILARLY BY THE CEO. PART I, LINE 4B IN 2019, TENNESSEE PERFORMING ARTS CENTER MANAGEMENT CORPORATION ENTERED INTO AN EMPLOYEMENT AGREEMENT WITH JENNIFER TURNER, CEO. INCLUDED IN THIS AGREEMENT WAS A PAYMENT TO A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN THAT INCLUDES DEFERRED COMPENSATION. DURING THE YEAR ENDED JUNE 30, 2025, $22,500 WAS FUNDED TO THE PLAN. FORM 990, PART VI, SECTION B, LINE 11B UPON COMPLETION OF THE FORM 990 BY THE EXTERNAL AUDITORS FOR TENNESSEE PERFORMING ARTS FOUNDATION, IT WILL BE REVIEWED BY EITHER THE CFO OR DESIGNATED FINANCE DEPARTMENT STAFF MEMBER AND TENNESSEE PERFORMING ARTS FOUNDATION CHAIRMAN OF THE BOARD. APPROPRIATE CHANGES MAY BE MADE AT ANY POINT IN THE REVIEW PROCESS PRIOR TO FILING FORM 990 WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C TENNESSEE PERFORMING ARTS FOUNDATION HAS A CONFLICT OF INTEREST POLICY FOR ITS BOARD MEMBERS (IT DOES NOT HAVE ANY EMPLOYEES). EACH FISCAL YEAR, ALL BOARD MEMBERS ARE ASKED TO SIGN THE CONFLICT OF INTEREST POLICY WHICH ARE KEPT ON FILE. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION DOES NOT HAVE ANY EMPLOYEES AND NONE OF THE OFFICERS OR BOARD MEMBERS RECEIVE COMPENSATION FROM TENNESSEE PERFORMING ARTS FOUNDATION. FORM 990, PART VI, SECTION C, LINE 19 TENNESSEE PERFORMING ARTS FOUNDATION DOES NOT ACTIVELY MAKE AVAILABLE TO THE PUBLIC ITS GOVERNING DOCUMENTS, POLICIES OR FINANCIAL STATEMENTS. HOWEVER, ALL OF THESE ARE AVAILABLE UPON REQUEST AND ON GUIDESTAR. FORM 990, PART VII: THE TENNESSEE PERFORMING ARTS FOUNDATION DOES NOT COMPENSATE ITS BOARD OF DIRECTORS AND THE ORGANIZATION DOES NOT HAVE ANY EMPLOYEES. IN ACCORDANCE WITH THE FORM 990 INSTRUCTIONS, THE COMPENSATION FOR THE INDIVIDUALS LISTED ARE COMPENSATION AMOUNTS THAT HAVE BEEN PAID FROM THE TENNESSEE PERFORMING ARTS CENTER MANAGEMENT CORPORATION. THESE INDIVIDUALS ARE TENNESSEE PERFORMING ARTS CENTER MANAGEMENT CORPORATION EMPLOYEES THAT SERVE AS A LIAISON BETWEEN THE TWO ORGANIZATIONS. JENNIFER TURNER AND JULIE GILLEN CARRY OUT THE INSTRUCTIONS OF THE FOUNDATION'S BOARD OF DIRECTORS. TENNESSEE PERFORMING ARTS CENTER MANAGEMENT CORPORATION (TPAC) 505 DEADERICK STREET NASHVILLE TN 37243 581320590 TO PROVIDE QUALITY ARTS, ENTERTAINMENT AND EDUCATION TO THE RESIDENTS OF TN. TN 501(C)(3) 509(A)(2) N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 SCHEDULE R, PART V: THE CONTRIBUTION AMOUNT TO THE TENNESSEE PERFORMING ARTS CENTER MANAGEMENT CORPORATION CONSISTS OF FOUR QUARTERLY PAYMENTS.