2025-04-02T16:43:49-05:00 2024-08-31 410746749 CLIFTONLARSONALLEN LLP 8215 GREENWAY BOULEVARD SUITE 600 MIDDLETON WI 53562 990 2023-09-01 411729340 MACPHAIL CENTER FOR MUSIC MACP 6123210100 501 S SECOND STREET MINNEAPOLIS MN 55401 MEGAN LUKE CFO 6123210100 2025-04-02 1 0 KIMBERLY ANDERSON P00188889 6086628600 2025-04-02 2023 2025-03-06 01:10:19Z PAUL BABCOCK 501 S SECOND STREET MINNEAPOLIS MN 55401 22044355 0 X WWW.MACPHAIL.ORG X 1994 MN ADDRESS THE MUSIC EDUCATIONAL NEEDS OF THE RESIDENTS OF TWIN CITIES METROPOLITAN AREA AND BEYOND. 27 27 377 110 0 0 15703987 5081905 7302814 7895921 -158391 462263 16250 -37913 22864660 13402176 854980 897678 0 0 9822304 9940358 0 0 991634 4756024 4838581 15433308 15676617 7431352 -2274441 42172502 42034201 2454084 2186438 39718418 39847763 X TO TRANSFORM LIVES AND ENRICH THE COMMUNITY THROUGH MUSIC EDUCATION. 0 0 12077404 897678 7895921 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 2023-2024 ACADEMIC YEAR, MACPHAIL'S COMMUNITY PARTNERSHIPS PROGRAM PROVIDED SERVICES TO 9,070 STUDENTS IN 140 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 FY24, MACPHAIL PROVIDED MUSIC EDUCATION TO 5,930 STUDENTS THROUGH OUR ON-SITE LOCATIONS IN MINNEAPOLIS, APPLE VALLEY, AUSTIN (MN), CHANHASSEN, AND MADELINE ISLAND (WI) LOCATIONS.PERFORMANCES AND EVENTS: MACPHAIL FEATURES MORE THAN 300 LIVE CONCERTS AND EVENTS EVERY YEAR, REACHING OVER 16,000 GUESTS. 12077404 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 1 0 0 0 0 0 0 0 1 86 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 2ND ST MINNEAPOLIS MN 55401 HUDIE BROUGHTON VICE CHAIR 1.00 X X 0 0 0 MARSHALL TOKHEIM SECRETARY AND GOV. COMMITT 1.00 X X 0 0 0 KATE WHITTINGTON BOARD CHAIR 2.00 X X 0 0 0 CHIP EMERY TREASURER AND AUDIT COMMIT 2.00 X X 0 0 0 NATALIA HERNANDEZ BOARD MEMBER 1.00 X 0 0 0 MARY CATE PERIS BOARD MEMBER 1.00 X 0 0 0 MARGARET BRACKEN 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 PATTY MURPHY BOARD MEMBER 1.00 X 0 0 0 PAUL REYELTS BOARD MEMBER 1.00 X 0 0 0 EVAN EVERIST BOARD MEMBER 1.00 X 0 0 0 RAHOUL GHOSE BOARD MEMBER 1.00 X 0 0 0 LINDA MACK BOARD MEMBER 1.00 X 0 0 0 SYNTYCHE KOUMAGLO BOARD MEMBER 1.00 X 0 0 0 REVERAND CARL WALKER BOARD MEMBER 1.00 X 0 0 0 KLERISSA CHURCH BOARD MEMBER 1.00 X 0 0 0 SYLVIA STROBEL BOARD MEMBER 1.00 X 0 0 0 ALEXA FANG BOARD MEMBER 1.00 X 0 0 0 JUSTIN KELLY BOARD MEMBER 1.00 X 0 0 0 JOSEPH HINDERER BOARD MEMBER 1.00 X 0 0 0 BILL PENTELOVITCH BOARD MEMBER 1.00 X 0 0 0 HILARY SMEDSRUD BOARD MEMBER 1.00 X 0 0 0 LOWELL PICKETT BOARD MEMBER 1.00 X 0 0 0 DIANNE THOMAS BOARD MEMBER 1.00 X 0 0 0 CHRISTOPHER PERRIGO BOARD MEMBER 1.00 X 0 0 0 ANNE YODER BOARD MEMBER 1.00 X 0 0 0 KYLE CARPENTER CEO THRU AUG 2024 45.00 X 280508 0 8797 MEGAN LUKE CFO STARTED FEB 2024 45.00 X 0 0 0 KRISTEN BLUE VICE PRESIDENT OF HUMAN RESOURCES 45.00 X 130292 0 33224 PAUL BABCOCK PRESIDENT AND COO, CEO 45.00 X 181761 0 9578 CHRISTINE VANDER HOOK VICE PRESIDENT OF DEVELOPMENT STARTED NOV 2023 45.00 X 14639 0 0 LISA SALZL MAJOR GIFTS OFFICER THRU JAN 2024 45.00 X 107332 0 28027 MICHAEL CAIN EMRA DIRECTOR 40.00 X 128246 0 13612 CHRIS WATERBURY DIRECTOR OF IT 45.00 X 115376 0 13818 958154 0 107056 6 0 1 0 0 565052 750580 3766273 1000000 5081905 TUITION AND FEES 611600 7895921 7895921 7895921 263716 263716 9050 0 9050 9050 9050 8700593 8502046 198547 198547 198547 0 565052 140133 -140133 -140133 MISCELLANEOUS REVENUE 900099 93170 93170 93170 13402176 7895921 0 424350 897678 897678 757494 632508 79537 45449 7925347 6533008 942156 450183 77445 65952 7703 3790 517856 440764 51591 25501 662216 562884 66221 33111 124 124 49230 49230 59890 59890 55000 55000 66852 66852 1180977 402601 559491 218885 351147 156660 187856 6631 497310 216813 257658 22839 181220 154037 18122 9061 596637 555252 24684 16701 250379 238125 11100 1154 188776 116210 22032 50534 822147 739933 41107 41107 125397 106587 12540 6270 OTHER 101228 73677 4719 22832 BAD DEBT EXPENSE 70143 70143 REPAIRS AND MAINTENANCE 67629 67629 INSTRUCTIONAL SUPPLIES 63309 63309 111186 53777 19823 37586 15676617 12077404 2607579 991634 93477 38256 5527118 1242963 6012423 4938955 71944 140048 256894 230643 31968606 13711959 18312359 18256647 9523325 14433779 46212 50510 2328750 2702400 42172502 42034201 280890 254646 1063748 1029946 1109446 901846 2454084 2186438 X 28810867 27991180 10907551 11856583 39718418 39847763 42172502 42034201 X -2274441 2399488 4298 X 0 1 X 1 0 X 8428228 6858108 5746433 14690415 5081905 40805089 8428228 6858108 5746433 14690415 5081905 40805089 6659472 34145617 259601 100767 419156 451635 272766 1503925 10287 79250 -509009 1265961 93170 939659 43248673 32110792 0.78950 0.77870 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 55000 0 0 55000 0 PART II-B, LINE 1: PAID LOBBYIST FROM CHRISTOPHERSON ADVOCATES LAW OFFICE FOR MACPHAIL ONLINE SCHOOL PARTNERSHIP (OSP) PROGRAM PAID $55,000 DURING OUR FISCAL YEAR. 1000000 1825000 X 0 11540164 1733983 2806468 260000 15820615 9852134 1244069 749406 305445 11540164 10721938 1012396 -1811137 71063 9852134 9049084 109726 1628544 65416 10721938 6994724 1507891 567783 21314 9049084 0.51960 0.38930 0.09110 0 0 707888 707888 23411375 7633860 15777515 5359126 4698184 660942 2490217 1379915 1110302 18256647 COLLECTIONS 1825000 RIGHT OF USE ASSET 877400 2702400 GIFT ANNUITY LIABILITY 17391 LEASE LIABILITY 884455 901846 X 15103765 2399488 4298 2403786 12699979 66852 635345 702197 13402176 14974420 0 14974420 66852 635345 702197 15676617 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 4,298. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID TO STUDENTS 775,478. SPECIAL EVENT EXPENSES -140,133. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID TO STUDENTS 775,478. SPECIAL EVENT EXPENSES -140,133. 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 CREATIVE FUNDRAISING ADVISORS 1041 GRAND AVE ST PAUL MN 55105 POST CAMPAIGN STEWARDSHIP CONSULTING 0 0 40000 -40000 40000 -40000 MN WI MUSIC MATTERS LUNCHEON 494824 494824 36444 65684 21969 MICM MIDSUMMER NIGHT 70228 70228 2900 1000 8168 3968 565052 565052 2900 1000 44612 65684 25937 140133 -140133 1 FINANCIAL AID TO STUDENTS 4800 775478 N/A N/A MCKNIGHT FELLOWSHIP GRANT FOR PERFORMING MUSICIANS 4 122200 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 THRU AUG 2024 280508 0 0 0 0 0 0 0 8797 0 289305 0 0 0 PAUL BABCOCK PRESIDENT AND COO, CEO 181761 0 0 0 0 0 3635 0 5943 0 191339 0 0 0 KRISTEN BLUE VICE PRESIDENT OF HUMAN RESOURCES 130292 0 0 0 0 0 2606 0 30618 0 163516 0 0 0 DIANA BABCOCK FAMILY MEMBER OF PRESIDENT, PAUL BABCOCK 77200 COMPENSATION FOR THE POSITION AS PROGRAM DIRECTOR 0 X 6 1000000 APPRAISAL 1 0 1 0 PART I, COLUMN (B): COLUMN B REPRESENTS THE NUMBER OF ITEMS CONTRIBUTED. 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 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 4,298.