2026-02-18T13:49:11-06:00 2025-08-31 410746749 CLIFTONLARSONALLEN LLP 220 S 6TH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2024-09-01 411729340 MACPHAIL CENTER FOR MUSIC MACP 6123210100 501 S SECOND STREET MINNEAPOLIS MN 55401 MEGAN LUKE CFO 6123210100 2026-02-13 1 0 AMANDA SYKORA P01607123 6123764500 2026-02-13 2024 2025-03-06 01:10:19Z PAUL BABCOCK 501 S SECOND STREET MINNEAPOLIS MN 55401 15882605 0 X WWW.MACPHAIL.ORG X 1994 MN MACPHAIL CENTER FOR MUSIC PROVIDES ACCESS TO DIVERSE AND RELEVANT MUSIC LEARNING EXPERIENCES, DELIVERED BY EXTRAORDINARY FACULTY. 27 27 377 51 0 0 5081905 4591956 7895921 8587367 462263 1412393 -37913 30833 13402176 14622549 897678 1080001 0 0 9940358 10545366 0 0 963213 4838581 4555063 15676617 16180430 -2274441 -1557881 42034201 40503907 2186438 2073946 39847763 38429961 X MACPHAIL CENTER FOR MUSIC PROVIDES ACCESS TO DIVERSE AND RELEVANT MUSIC LEARNING EXPERIENCES, DELIVERED BY EXTRAORDINARY FACULTY. 0 0 12656220 1080001 8587367 MACPHAIL CENTER FOR MUSIC TRANSFORMS LIVES AND STRENGTHENS COMMUNITIES THROUGH THE POWER OF MUSIC. AS THE NATION'S LARGEST COMMUNITY MUSIC SCHOOL, MACPHAIL ANNUALLY SERVES MORE THAN 15,000 STUDENTS OF ALL AGES, BACKGROUNDS, AND ABILITIES THROUGH DIVERSE MUSIC LEARNING EXPERIENCES. OUR EXTRAORDINARY FACULTY OFFER INDIVIDUAL LESSONS AND GROUP CLASSES ON MORE THAN 35 INSTRUMENTS, AS WELL AS IN VOICE, COMPOSITION, ELECTRONIC MUSIC, AND THE RECORDING ARTS. INSTRUCTION IS OFFERED AT FOUR LOCATIONSAPPLE VALLEY, MINN.; AUSTIN, MINN.; CHANHASSEN, MINN.; MINNEAPOLIS, MINN.; AND MADELINE ISLAND, WIS.AS WELL AS ONLINE AND THROUGH DOZENS OF COMMUNITY AND SCHOOL PARTNERSHIPS.COMMUNITY PARTNERSHIPS IN THE 2024-2025 ACADEMIC YEAR, MACPHAIL'S COMMUNITY PARTNERSHIPS PROGRAM PROVIDED SERVICES TO 9,155 STUDENTS ACROSS 136 LOCATIONS. THIS REPRESENTS MORE THAN HALF OF ALL MACPHAIL STUDENTS.ON-SITE MUSIC INSTRUCTION IN FY25, MACPHAIL PROVIDED MUSIC EDUCATION TO 5,285 STUDENTS THROUGH ITS ON-SITE LOCATIONS IN MINNEAPOLIS, APPLE VALLEY, AUSTIN (MINN.), CHANHASSEN, AND MADELINE ISLAND (WIS.).PERFORMANCES AND EVENTS EACH YEAR, MACPHAIL PRESENTS NEARLY 300 LIVE CONCERTS AND 74 WORKSHOPS, REACHING MORE THAN 32,700 PEOPLE. 12656220 1 1 0 1 0 0 0 1 0 1 1 0 0 1 1 1 1 0 1 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 98 0 1 377 1 0 0 0 0 0 0 0 0 0 0 0 0 X 27 27 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X MEGAN LUKE 6127675306 501 S SECOND STREET MINNEAPOLIS MN 55401 HUDIE BROUGHTON BOARD CHAIR 1.00 X X 0 0 0 ANNE YODER VICE CHAIR 1.00 X X 0 0 0 CHIP EMERY TREASURER 1.00 X X 0 0 0 WILLIAM PENTELOVITCH SECRETARY 1.00 X X 0 0 0 KEVEN AMBRUS BOARD MEMBER 1.00 X 0 0 0 MARGARET BRACKEN BOARD MEMBER 1.00 X 0 0 0 CHRISTINE BUSS BOARD MEMBER 1.00 X 0 0 0 SARAH CLARKE BOARD MEMBER 1.00 X 0 0 0 FAY DEBELLIS BOARD MEMBER 1.00 X 0 0 0 EVAN EVERIST BOARD MEMBER 1.00 X 0 0 0 ALEXA FANG BOARD MEMBER 1.00 X 0 0 0 MIN JEONG PARK GRAF BOARD MEMBER 1.00 X 0 0 0 LESLIE GREVES BOARD MEMBER 1.00 X 0 0 0 NATALIA HERNNDEZ BOARD MEMBER 1.00 X 0 0 0 JUSTIN KELLY BOARD MEMBER 1.00 X 0 0 0 SYNTYCHE KOUMAGLO BOARD MEMBER 1.00 X 0 0 0 GRACE LI BOARD MEMBER 1.00 X 0 0 0 JIM STAKE BOARD MEMBER 1.00 X 0 0 0 LINDA MACK BOARD MEMBER 1.00 X 0 0 0 PATTY MURPHY BOARD MEMBER 1.00 X 0 0 0 MARY CATE PERIS BOARD MEMBER 1.00 X 0 0 0 CHRISTOPHER PERRIGO BOARD MEMBER 1.00 X 0 0 0 LOWELL PICKETT BOARD MEMBER 1.00 X 0 0 0 PETER SPOKES BOARD MEMBER 1.00 X 0 0 0 SYLVIA STROBEL BOARD MEMBER 1.00 X 0 0 0 DAVE THOMAS BOARD MEMBER 1.00 X 0 0 0 DIANNE THOMAS BOARD MEMBER 1.00 X 0 0 0 MARSHALL TOKHEIM BOARD MEMBER 1.00 X 0 0 0 PAUL BABCOCK PRESIDENT - JUNE 2024 45.00 X 226887 0 7661 KYLE CARPENTER CEO - THROUGH SEPT 2024 45.00 X 189743 0 5819 CHRISTINE VANDER HOOK VICE PRESIDENT OF DEVELOPMENT 45.00 X 140864 0 15686 KRISTEN BLUE VICE PRESIDENT OF HUMAN RESOURCES 45.00 X 143655 0 5147 MEGAN LUKE CFO - FEB 2024 45.00 X 125367 0 14463 MICHAEL CAIN DIRECTOR OF EMRA 45.00 X 131622 0 6556 958138 0 55332 6 0 1 0 0 473467 528072 3590417 395281 4591956 TUITION AND FEES 611600 8587367 8587367 8587367 284720 284720 33310 0 33310 33310 33310 2239109 1111436 1127673 1127673 1127673 0 473467 148620 -148620 -148620 MISCELLANEOUS REVENUE 900099 146143 146143 146143 14622549 8587367 0 1443226 1080001 1080001 1013469 846247 106414 60808 8172555 6540486 1021850 610219 95508 76783 11741 6984 594720 476400 74103 44217 669114 537928 82255 48931 21623 21623 43790 43790 58333 58333 66395 66395 809846 413670 350330 45846 419166 107502 309770 1894 552367 293913 237530 20924 275319 234483 27224 13612 688660 645659 26321 16680 337474 322136 9193 6145 91717 44153 14693 32871 781441 703297 39072 39072 132474 112789 13123 6562 REPAIRS AND MAINTENANCE 77998 77998 INSTRUCTIONAL SUPPLIES 67699 67699 0 0 MEMBERSHIPS 50969 16681 31289 2999 STAFF DEVELOPMENT/TRAIN 50083 32949 13670 3464 29709 25446 2278 1985 16180430 12656220 2560997 963213 38256 14769 1242963 1705778 4938955 4444445 140048 311150 230643 201786 32123972 14493400 18256647 17630572 14433779 13677495 50510 51874 2702400 2466038 42034201 40503907 254646 410060 1029946 1000834 901846 663052 2186438 2073946 X 27991180 25535397 11856583 12894564 39847763 38429961 42034201 40503907 X -1557881 138715 1364 X 0 1 X 1 0 X 6858108 5746433 14690415 5081905 4591956 36968817 6858108 5746433 14690415 5081905 4591956 36968817 8128700 28840117 100767 419156 451635 272766 318030 1562354 79250 -509009 1265961 93170 146143 1075515 39606686 33869339 0.72820 0.78950 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 79,250. 2021 AMOUNT: $ -509,009. 2022 AMOUNT: $ 1,265,961. 2023 AMOUNT: $ 93,170. 2024 AMOUNT: $ 146,143. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 58333 0 0 58333 0 PART II-B, LINE 1: PAID LOBBYIST FROM CHRISTOPHERSON ADVOCATES LAW OFFICE FOR MACPHAIL ONLINE SCHOOL PARTNERSHIP (OSP) PROGRAM PAID $58,333 DURING OUR FISCAL YEAR. 1825000 X 0 15820615 98192 1482827 3599168 13802466 11540164 1733983 2806468 260000 15820615 9852134 1244069 749406 305445 11540164 10721938 1012396 -1811137 71063 9852134 9049084 109726 1628544 65416 10721938 0.44482 0.44610 0.10908 0 0 707888 707888 22333462 7323791 15009671 1191179 856638 334541 5324432 4869665 454767 2567011 1443306 1123705 17630572 COLLECTIONS 1825000 RIGHT OF USE ASSET 641038 2466038 GIFT ANNUITY LIABILITY 16756 LEASE LIABILITY 646296 663052 X 13929373 138715 1364 140079 13789294 66395 766860 833255 14622549 15347175 0 15347175 66395 766860 833255 16180430 PART III, LINE 4: THE ORGANIZATION RECEIVED A GENEROUS DONATION OF ARTWORK, WHICH ENHANCES THE MACPHAIL SPACES FOR STUDENTS, EMPLOYEES, AND THE PUBLIC. THESE PIECES HAVE BEEN ON PUBLIC DISPLAY AT MACPHAIL FOR SEVERAL YEARS WITH TITLE TRANSFERRING TO US IN FY24. AS AN ARTS ORGANIZATION, WE BELIEVE THESE PAINTINGS ENRICH THE EXPERIENCE THROUGH VISUAL BEAUTY FOR STUDENTS AND OTHERS TO ENJOY. THE COLLECTION PROVIDES OPPORTUNITIES FOR EDUCATION AND APPRECIATION, WITH DESCRIPTIONS OF THE WORK AND ARTIST FOR THE PERSON TO LEARN ABOUT EACH PIECE. 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 1,364. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID TO STUDENTS 915,480. SPECIAL EVENT EXPENSES -148,620. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID TO STUDENTS 915,480. SPECIAL EVENT EXPENSES -148,620. 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 0 MN WI MUSIC MATTERS LUNCHEON 404531 404531 44000 38000 46620 MICM MIDSUMMER NIGHT 68936 68936 20000 473467 473467 44000 38000 66620 148620 -148620 1 FINANCIAL AID TO STUDENTS 283 915480 N/A N/A MCKNIGHT FELLOWSHIP GRANT FOR PERFORMING MUSICIANS 4 164521 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 PAUL BABCOCK PRESIDENT - JUNE 2024 226887 0 0 0 0 0 0 0 7661 0 234548 0 0 0 KYLE CARPENTER CEO - THROUGH SEPT 2024 174743 0 15000 0 0 0 0 0 0 0 189743 0 0 0 DIANA BABCOCK FAMILY MEMBER OF PRESIDENT, PAUL BABCOCK 81327 COMPENSATION FOR THE POSITION AS PROGRAM DIRECTOR 0 X 10 395281 FMV 0 1 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 A, LINE 1A THE EXECUTIVE COMMITTEE SHALL HAVE AS ITS PERMANENT MEMBERS THE CHAIRPERSON, THE PAST-CHAIRPERSON, THE VICE CHAIRPERSON(S), THE TREASURER, AND THE SECRETARY OF THE CORPORATION. IN THE DISCRETION OF THE CHAIR, THE CHAIRPERSONS OF THE STANDING COMMITTEES AND OF ANY AD HOC COMMITTEES OR TASK FORCES MAY BE INVITED TO JOIN THE EXECUTIVE COMMITTEE FOR RENEWABLE ONE YEAR TERMS. ALL MEMBERS OF THE EXECUTIVE COMMITTEE SHALL BE DIRECTORS. EACH EXECUTIVE COMMITTEE MEMBER 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 AND IS APPOINTED IN THE DISCRETION OF THE CHAIR 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. IN THE EVENT OF AN URGENT OR EMERGENT SITUATION WHICH NEEDS TO BE ADDRESSED BY THE BOARD OF DIRECTORS PRIOR TO THE NEXT SCHEDULED MEETING OF THE BOARD OF DIRECTORS, ANY MEMBER OF THE EXECUTIVE COMMITTEE, OR THE CHIEF EXECUTIVE OFFICER, MAY BRING SUCH SITUATION TO THE IMMEDIATE ATTENTION OF THE FULL EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE MAY THEN DECIDE BY MAJORITY VOTE WHAT ACTION, IF ANY, SHOULD BE TAKEN ON AN URGENT OR EMERGENT BASIS, AND IN THE EVENT THE EXECUTIVE COMMITTEE DECIDES THAT IMMEDIATE ACTION MUST BE TAKEN THE EXECUTIVE COMMITTEE MAY DIRECT SUCH ACTION TO BE TAKEN; PROVIDED, HOWEVER, THAT AT THE EARLIEST POSSIBLE OPPORTUNITY, THE FACT OF SUCH EMERGENCY ACTION SHALL BE DISCLOSED TO THE ENTIRE BOARD OF DIRECTORS. THE EMERGENCY ACTION TAKEN BY THE EXECUTIVE COMMITTEE MUST BE BROUGHT BEFORE THE ENTIRE BOARD OF DIRECTORS FOR APPROVAL AT THE NEXT REGULARLY SCHEDULED MEETING OF THE BOARD OF DIRECTORS, OR IN THE DISCRETION OF THE CHAIR, AT A SPECIAL MEETING CALLED FOR SUCH PURPOSE. IF THE EMERGENCY ACTION IS NOT APPROVED BY THE BOARD OF DIRECTORS, THE EXECUTIVE COMMITTEE SHALL TAKE IMMEDIATE STEPS TO REVERSE SUCH ACTION TO THE EXTENT POSSIBLE, PRACTICAL AND FEASIBLE. 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 11B THE BOARD FINANCE CHAIR AND OTHER MEMBERS OF THE FINANCE COMMITTEE WILL REVIEW AND DISCUSS THE FORM 990 WITH REPRESENTATIVES FROM THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM AND THE ORGANIZATION'S CFO. THE FINANCE COMMITTEE WILL VOTE TO APPROVE THE FORM 990 AND WILL PROVIDE A PUBLIC INSPECTIONS COPY TO THE FULL BOARD OF DIRECTORS FOR REVIEW BEFORE THE FORM 990 IS FILED. 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 2024. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. 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 1,364.