2019-05-13T10:58:04-07:00 2018-06-30 042104397 WGBH EDUCATIONAL FOUNDATION 1 GUEST ST BOSTON MA 021352016 990 2017-07-01 042104397 WGBH Educational Foundation WGBH 6173002000 One Guest Street Boston MA 02135 Irvin A Alexander III CFO 2019-05-13 6173002000 2017 2019-02-21 02:37:17Z Jonathan C Abbott One Guest Street Boston MA 02135 324062224 false false X www.wgbh.org X 1951 MA WGBH enriches people's lives through programs and services that educate, inspire, and entertain, fostering citizenship and culture, the joy of learning, and the power of diverse perspectives. 31 29 1461 1300 6467202 176293893 202434281 16208122 16981335 221074336 6811052 2365201 5615221 415941552 231841889 2538126 4601661 0 86892064 92946822 1181926 750052 30219799 107657607 116598240 198269723 214896775 217671829 16945114 811053326 914594427 237675837 310672730 573377489 603921697 WGBH enriches people's lives through programs and services that educate, inspire, and entertain, fostering citizenship and culture, the joy of learning, and the power of diverse perspectives. false false 170358591 4601661 16981335 WGBH Boston has undertaken a wide range of activities that have led to its steady growth through the years as one of America's preeminent public media institutions. From its roots as a local public radio and TV station, WGBH continues to grow in service to its community and the nation and has become PBS's single largest producer of content for TV and the Web. It has a vibrant and expanding local radio newsroom and produces programs heard nationally on public radio. WGBHs storytelling educates, inspires, entertains and connects people with ideas and with one another, creating a bridge across cultures to the world around us. For 65 years, that mission has remained constant, from local productions like Basic Black and High School Quiz Show to national series like Masterpiece and Antiques Roadshow. In today's digital age, we share our stories in every format, on our digital mural overlooking the Mass Pike; through apps and podcasts; and in person at our studios in Brighton, in Dorchester, and at the Boston Public Library. Twenty-four hours a day, 365 days a year, we are engaging with our community.And in our children's area we worked with the Boston Public Schools and multiple other partners to support educational efforts with new immigrant families. Our longstanding science series NOVA reaches one in every six Americans, and is the most-used science resource in America's high schools.WGBH is partnering with NASA on Bringing the Universe to America's Classrooms, a five-year project that gives us access to the extraordinary materials from NASA space missions. Over 30,000 students are using this K-12 educational collection.Learning is fundamental in a young child's world, critical to success in school, and in life. For parents and caregivers without adequate resources, supporting their children's learning can be a challenge. WGBH has long been a trusted partner to educators, parents and children, creating high quality educational programs and services that give kids a chance for success.WGBH makes educational resources available directly to schools and families through PBS LearningMedia, the free, online digital media service co-founded by WGBH for Massachusetts educators. It's now being used by more than half of the Commonwealths educators and is helping 1 million unique users each month. PBS Learning Media is a national online platform of more than 100,000 educational resources for teachers, students and parents, aligned with the curriculum in every state. WGBH is a pioneer in media access services for 35 million Americans with hearing or vision loss. 170358591 true true false true false false false false false true true true false true false true false true false false true true false true true false false true false true true false false false false false false false false false false true true false false false true true true false false true 837 0 true 1461 true true true false false false false true true false 0 false false false true false false false false false false X 31 29 true false false false false false false true true false false true true true true true true true true true true CT MA NH RI X X Irvin A Alexander III 6173002444 One Guest Street Boston MA 02135 Jonathan C Abbott President & CEO 40.00 1.00 X X 689522 0 44135 Henry Becton Jr Vice Chair 24.00 1.00 X X 77249 0 21420 Richard M Burnes Jr Chairman 2.00 0.00 X X 0 0 0 Amy Abrams Trustee 1.00 0.00 X 0 0 0 Marcia Blenko Trustee 1.00 0.00 X 0 0 0 Lynn B Dayton Vice Chair 2.00 0.00 X X 0 0 0 Laura A DeBonis Trste thru 3/18 1.00 0.00 X 0 0 0 Pam Eddinger Trustee 1.00 0.00 X 0 0 0 Juan Enriquez Trustee 1.00 0.00 X 0 0 0 Grace Fey Trustee 1.00 0.00 X 0 0 0 Ann M Fudge Vice Chair 2.00 0.00 X X 0 0 0 Benjamin Gomez Trustee 1.00 0.00 X 0 0 0 Ann L Gund Trste thru 3/18 1.00 0.00 X 0 0 0 Susan B Kaplan Trustee 1.00 0.00 X 0 0 0 Marjie B Kargman Vice Chair 2.00 0.00 X X 0 0 0 Ann Klee Trustee 1.00 0.00 X 0 0 0 Sara Lawrence-Lightfoot Trustee 1.00 0.00 X 0 0 0 Paul W Lee Trustee 1.00 0.00 X 0 0 0 William A Lowell Trustee 1.00 0.00 X 0 0 0 Richard K Lubin Trustee 1.00 0.00 X 0 0 0 Oscar F Malcolm Trstee thru3/18 1.00 0.00 X 0 0 0 Christopher J McKown Trustee 1.00 0.00 X 0 0 0 Martin Meehan Trste thru12/17 1.00 0.00 X 0 0 0 Cathy E Minehan Trustee 1.00 0.00 X 0 0 0 Martha L Minow Trustee 1.00 0.00 X 0 0 0 Anthony Monaco Trustee 1.00 0.00 X 0 0 0 Paul R Murphy Trustee 1.00 0.00 X 0 0 0 Marvin Lee Pelton Trustee 1.00 0.00 X 0 0 0 Melinda A Rabb Trustee 1.00 0.00 X 0 0 0 Jeffrey Rayport Trustee 1.00 0.00 X 0 0 0 L Rafael Reif Trustee 1.00 0.00 X 0 0 0 Cynthia L Strauss Trustee 1.00 0.00 X 0 0 0 William N Thorndike Trustee 1.00 0.00 X 0 0 0 Stephen Wagner Trustee 1.00 0.00 X 0 0 0 Hans P Ziegler Trustee 1.00 0.00 X 0 0 0 Benjamin Godley COO & PresBusSv 40.00 0.00 X 518096 0 32835 Irvin A Alexander III CFO & Treasurer 40.00 0.00 X 316724 0 19742 Susan L Kantrowitz VP Gen Counsel 40.00 0.00 X 248637 0 33970 Eric Brass CorpConsl Clerk 40.00 0.00 X 152636 0 18713 John Bredar VP National Programming 40.00 0.00 X 408167 0 35669 Raney Aronson Exec Producer 40.00 0.00 X 338666 0 33050 David Bernstein VP - GM Ent & Co-Pres PBSd 20.00 20.00 X 156380 209387 48070 Winifred Lenihan VP Development 40.00 0.00 X 299335 0 32904 Rebecca Eaton Executive Producer 40.00 0.00 X 442184 0 33361 James Braude Host Exec Editor 40.00 0.00 X 406925 0 13246 Terry Fitzpatrick VP Childrens Media 40.00 0.00 X 319821 0 21178 David Fanning Sr Advisor/Produce 40.00 0.00 X 316546 0 39073 Paula Apsell Sr Exec Producer 40.00 0.00 X 300965 0 38447 4991853 209387 465813 188 false true false BBC Worldwide 1120 Avenue of the Americas New York NY 10036 Program Production 5223499 Kirk Documentary Group Ltd 99 Codman Road Brookline MA 02445 Program Production 2940196 Rain Media Inc 121 West 27th Street New York NY 10001 Program Production 2387319 Smart Source of Boston PO Box 932124 Atlanta GA 31193 Printing Services 1410661 Ark Media 325 Gold Street Ste 602 Brooklyn NY 11201 Program Production 1222079 55 31744103 1102 2913539 7517453 160258084 15764583 202434281 Caption Services 515100 5110622 38450 5072172 Contributor Dev Partnersh 515100 4862847 4862847 NCAM Services 515100 778501 778501 Production Services 515100 942126 34748 907378 Program Grants & Contract 515100 4613291 4613291 673948 319297 354651 16981335 3880468 493178 3387290 0 7314584 7314584 3407509 4546187 -1138678 -1138678 -1138678 89235334 86304750 2930584 2930584 2930584 808713 1102 1369398 -560685 -559583 0 0 0 231841889 9868633 6467202 13072875 2949533 2949533 0 1652128 1652128 0 3648913 2649168 340828 658917 0 75054249 54510171 7012984 13531094 2089323 1517402 195220 376701 6654988 4833283 621825 1199880 5499349 3993983 513845 991521 0 2621873 1312002 1060243 249628 518300 254096 215899 48305 199305 199305 750052 750052 1710531 1710531 5488802 3325753 467302 1695747 10716792 5644850 786257 4285685 328435 155925 72395 100115 2945624 2337020 133072 475532 0 5239149 4015821 501874 721454 4225295 3649166 162656 413473 0 308449 163687 22504 122258 8132969 5324457 1834926 973586 0 8572329 5872677 1878232 821420 1023480 639370 313678 70432 Program Acquisitions 59736934 59137773 3008 596153 Digital Services Expense 4029909 1888745 345786 1795378 Miscellaneous Expenses 3793729 2310330 1483399 Equipment Maintenance 1513009 1027175 360847 124987 -4506674 1194076 -4434832 -1265918 214896775 170358591 14318385 30219799 10519030 15577855 14976865 42501340 126175090 143918822 230221074 15576922 0 0 144260153 100949251 0 1079109 1965376 250556389 93007778 159967553 157548611 30655350 239191987 51074175 146593307 0 0 42124927 50770956 811053326 914594427 48503849 54251952 19905084 85442630 169266904 170978148 237675837 310672730 X 390962814 397405206 144473907 165184171 37940768 41332320 573377489 603921697 811053326 914594427 X 16945114 17653772 -4054678 X false true X true true true X 172270947 168993910 136089138 176293893 202450181 856098069 0 0 172270947 168993910 136089138 176293893 202450181 856098069 0 856098069 3764495 5272934 4025915 4770299 10701874 28535517 58997 196389 13302 268688 791923 708094 705961 722325 809815 3738118 888640392 50546818 0.96340 0.96810 X Support Schedule: Other Income Explanation Part II, Line 10, Other IncomeGross receipts from special events related to the organization's charitable purpose. false false false true false true 168000 false false true 2317 false true 199305 369622 false false Part II-B, Line 1i - Other Activities Description Part II-B Description of Lobbying ActivityThe Foundation paid membership dues to a lobbying organization for public television that provides services on behalf of its members. The amount paid is reported on line 1(i). Working with that organization, WGBH staff members make an annual visit to Washington to meet with members of our Congressional delegation, and through the year is in contact with delegation offices to provide information about our work and acknowledge the value of federal funding to support it. The Foundation participated in an effort to educate the public about potential cuts to federal funding for public broadcasting. The Foundation shared messages with stations to help them raise awareness about the value of public media and how federal funding supports it. The communications encouraged station members and the public to let their elected officials know how they feel about public broadcasting. The direct expenses are reported on line 1(b), (d) & (g). 82247168 224109296 8687116 -1503656 -1726892 311813032 78672085 2997154 9816353 -8452168 -802656 82247168 82676136 2819514 -3061636 -3153783 -608146 78672085 83660734 1851905 357573 -2589303 -604773 82676136 71399612 3675764 12142236 -2523994 -1032884 83660734 0.81810 0.13260 0.04930 false false false 6716080 6716080 174510626 50460351 124050275 40592603 30752610 9839993 28737080 11794817 16942263 157548611 146593307 Beneficial interest in perpetual trust 1641385 Brewster Radio License 2427000 Capitalized Broker Fees 1057727 Deferred Asset - Rental Income 983632 Deferred Compensation 999313 Funds held under bond agreements 2818686 National Public Media, LLC 477938 Outside Managed Trusts 780881 Public Media Distribution, LLC 22602281 RadioPublic 500000 RoundCorner 180400 WCRB Radio License 14441713 WFXZ Television License 1860000 50770956 X 252808937 17653772 1436469 1876807 20967048 231841889 231841889 222264729 1436469 5931485 7367954 214896775 214896775 Part V, Line 4: Intended uses of the endowment fund. Endowment fund is held to support future programs and services to fulfill the organization's mission. Part X : FIN48 Footnote The Foundation is exempt from federal income taxes under Section 501(c)(3) of the United States Internal Revenue Code. US GAAP requires the Foundation to evaluate tax positions taken by the Foundation and recognize a tax liability (or asset) if the Foundation has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. The Foundation has analyzed the tax positions taken and has concluded that as of June 30, 2018, there are no significant uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the consolidated financial statements. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Rental $4562087 Special Event Direct $1369398 Net Asset Transfer $-413277 Loss on defeasance $-3341401 Other losses $-300000 Part XII, Line 2d: Other expenses and losses per audited F/S Rental $4562087 Special Event Direct $1369398 true North America 0 0 Program Services Production Services 1655000 Central America 0 0 Investments 113765000 North America 0 0 Grants 1056000 Europe 0 0 Grants 596000 117072000 117072000 Europe Research Services 596173 WireTransfer N/A FMV North America Animation Services 1055955 WireTransfer N/A FMV 2 true false true true true false X X X X X X X true Donor Development Strateg 899 Logan St Denver CO 80203 Consult Strateg false 654584 378906 275678 Next Generation Fundraisi 1235 Westlakes Dr Ste130 Berwyn PA 19312 Consult Strateg false 1095985 280862 815123 InfoCision 325 Springside Drive Akron OH 44333 Consult Strateg false 287771 90284 197487 false 2038340 750052 1288288 MA NH CT RI Auction 276817 276817 213005 Wine Festival 81348 81348 191216 10 451650 1102 450548 965177 809815 1102 808713 1369398 1369398 -560685 Part I, Line 2b - Fundraiser Additional Information A portion of the amounts shown in Part I for Donor Development Strategies is canvassing expenses for new member development to build the Foundation's membership file. true Ark Media 325 Gold Street Ste 602 Brooklyn NY 11201 133956087 154790 0 FMV Co-production services for programs Education Development Center 43 Foundry Avenue Waltham MA 02453 042241178 501 (c) (3) 1163928 0 FMV Research services for programs FHI 360 PO Box 13950 Durham NC 27709 237413005 501 (c) (3) 240316 0 FMV Research services for programs Harvard University 6 APian Way 339 Gutman Libra Cambridge MA 02138 042103580 501 (c) (3) 27066 0 FMV Research services for programs Kentucky Education Foundation 600 Cooper Drive Lexington KY 40502 610722558 501 (c) (3) 78543 0 FMV Research services for programs Lawrence Klein Productions 1211 Light St Apt 114 Baltimore MD 21230 216527809 212369 0 FMV Co-production services for programs Little Bay Pictures 179 Durham Point Road Durham NH 03824 814637234 307986 0 FMV Co-production services for programs Lone Wolf Pictures 10 Cottage Road S Portland ME 04106 043341545 138920 0 FMV Co-production services for programs Oregon State University A312 Kerr Admin Corvallis OR 97331 611730890 115 109628 0 FMV Evaluation services for project Pangloss Films 66 Midwood St Brooklyn NY 11225 320142212 225987 0 FMV Co-production services for programs Parallel Films 173 Underhill Avenue 4 Brooklyn NY 11238 463326915 130000 0 FMV Co-production services for programs PopUp Archive 2355 Broadway Ste 402 Okland CA 94612 472644585 50000 0 FMV Development of archive catalog tool University of California SB 552 University Rd MC 2040 Santa Barbara CA 93106 956006145 501 (c) (3) 110000 0 FMV Research services for programs 6 7 Grantmaker's Description of How Grants are Used Pre-Award Often, a federal agency funding a project (or other funder), wants to know at the beginning of the project about the planned use of subrecipients. It is crucial that expenditures for subrecipients are classified correctly in budgets and project plans and are approved by the funder before work begins, and that the risk of the subrecipient's noncompliance with federal rules and grant conditions be evaluated. All potential subrecipients must also be verified against the Governments Excluded Parties List (EPL) (www.sam.gov; see also http://exclusions.oig.hhs.gov/Default.aspx). Procurement staff is to compare the names of each subrecipient against the EPL and print out any results of the search. Evidence of the search of the EPL must be maintained in the project files. If the subrecipient shows a record of suspension or debarment in the EPL, Project Staff must not proceed with that subrecipient and must alert the Compliance department. WGBH is prohibited from using any supplier/service provider on the EPL, and any work then in progress with a subrecipient on the EPL must be terminated immediately.Post-Contract Monitoring Once the contract has been signed and work has commenced, WGBH and the project team are responsible for monitoring the performance of the subrecipient. Subrecipient monitoring occurs in two forms:Performance Monitoring This involves the project team ensuring that the subrecipient is meeting the performance requirements of the contract and award, including timeliness, scope and results. This monitoring is generally performed by the project team and can be accomplished through meetings, conversations or other methods. Site visits are another monitoring procedure to evaluate the subrecipients compliance with the terms of the project/award and the appropriateness of the subrecipients administration of the project. All performance monitoring activities should be documented in the project files. If issues are identified, the related follow-up or corrective action taken should also be documented in the project file.Compliance Monitoring WGBH is also responsible for monitoring the subrecipients compliance with applicable laws and regulations. This can be accomplished in multiple ways. Annually, WGBH will send a questionnaire to all known subrecipients requesting a copy of their most recent Single Audit report and other information. Responses will be sent back to WGBHs Compliance department, which will review the results and follow up on any findings identified. All responses will be verified against the U.S. Federal Audit Clearinghouse website. If issues are identified that impact a particular project, that project team will be notified. Compliance department will then work with the subrecipient and the project to resolve the issues noted. A final determination on the issue (including references, if applicable) will be provided to the subrecipient within six months of issue identification and any corrective action required of the subrecipients must be completed as soon as possible. X X X X X false false false false false false false true false false Benjamin Godley COO & PresBusSv 399616 100000 18480 10511 22324 550931 David Bernstein VP - GM Ent & Co-Pres PBSd 120854 113579 35000 95000 526 808 5120 16259 25665 1026 187165 226672 David Fanning Sr Advisor/Produce 308876 5000 2670 10800 28273 355619 Eric Brass CorpConsl Clerk 134419 17500 717 5604 13109 171349 Irvin A Alexander III CFO & Treasurer 289049 17000 10675 7172 12570 336466 James Braude Host Exec Editor 395793 8000 3132 10800 2446 420171 John Bredar VP National Programming 341622 50000 16545 10691 24978 443836 Jonathan C Abbott President & CEO 534289 135000 20233 13259 30876 733657 Paula Apsell Sr Exec Producer 283547 14489 2929 10798 27649 339412 Raney Aronson Exec Producer 303719 34480 467 10442 22608 371716 Rebecca Eaton Executive Producer 283894 13464 144826 10620 22741 475545 Susan L Kantrowitz VP Gen Counsel 232132 15000 1505 9584 24386 282607 Terry Fitzpatrick VP Childrens Media 283595 25000 11226 10568 10610 340999 Winifred Lenihan VP Development 272525 25000 1810 10679 22225 332239 Part I, Line 7: Non-Fixed payments not listed above Compensation determinations are based on performance, considered within the context of independent benchmark data for comparable positions at similar organizations and supported by relevant documentation. A Massachusetts Development 043431814 57583RYA7 2008-05-29 129932510 Refunded 12/10/07,3/30/06,8/11 false false false B Massachusetts Development 043431814 57584XRV5 2016-07-27 49263554 Refunded 05/29/08 false false false C Massachusetts Development 043431814 57584X6N6 2017-12-19 23666901 Refunded 05/29/08 false false false A 6045000 129932510 117195573 8196722 4540215 2008 true false true true B 45885000 49263554 48749002 514552 2018 false true false true C 22515000 23666901 23404386 262515 2018 true false true true A false true true true false 0.27040 0.01460 0.28500 false false true B false true true true false 0.27040 0.01460 0.28500 false false true C false true true true false 0.27040 0.01460 0.28500 false false true A false false false true false false false true B false true false false false true C false true false false false true A true B true C true Part VI Part I, Line A (f)Refunded 12/10/07, 03/30/06, 08/11/05, 04/10/02Rebate Date: 5/29/2018Part II, Line 7 (Bond A) Issuance Costs From ProceedsInformation on Tax Exempt BondsMassachusetts Development Finance AgencyCost of Issuance...........................$ 1,359,014.Underwriter Discount....................... 650,308.Credit enhancement......................... 4,540,215.Swap termination fee....................... 6,187,400. ______________ 12,736,937.Part III, Question 6While our private business use during fiscal year 2018 totaled 28.50%, our analysis with our bond counsel concluded that private business use during the 36 year life of the bonds was in compliance with the tax-exempt bonds financing limits for private business use. Factors included in the analysis were WGBHs initial equity contribution of 13.3%, the 5% private business use allowance for property financed with tax-exempt bonds and WGBHs projected use of its space through 2042. X 68 70824 Selling Price X 6567 Selling Price X 156 13408627 FMV X 27 10031 Selling Price X 295 49487 Selling Price X Gift Certificat 48 8543 Selling Price X Travel 198 151424 Selling Price X Tickets 180 28182 Selling Price X Other 467 170898 Selling Price X WFXZ License 1 1860000 FMV 1 false true true Part I, Line 32, Hire and Use of Third Parties Automobiles are donated to WGBH through a third party organization which provides disposition services and forwards proceeds and detailed reporting to WGBH. Form 990, Part VI, Line 11b: Form 990 Review Process The Form 990 was prepared by the organization's management and reviewed in detail by tax advisors from a national accounting firm. The Chief Financial Officer reviewed Form 990 prior to it being presented to the audit committee. The audit committee reviewed the form 990 and approved for submission to the Internal Revenue Service. Prior to the final form being electronically submitted to the Internal Revenue Service, a copy was provided to all members of the board of trustees. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts The organization maintains a written conflict of interest policy which is updated and disseminated to all employees and trustees annually. The Chief Compliance Officer of the organization requires that each key employee, officer and trustee complete a conflict of interest disclosure form annually and reviews them. In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the interest and be given the opportunity to disclose all material facts describing the nature of the affiliation, and indicating whether he or she has or may have a conflict of interest involving any financial transaction of WGBH. In the event there is a change in the information submitted in the disclosure statement, the person submitting it is to promptly submit written notification of the change. At the conclusion of the fiscal year prior to the submission of the Form 990, a governing body member is required to disclose any conflicts of interest that may have existed during the prior fiscal year using the provided questionnaire. All transactions disclosed by trustees or officers as related-party transactions shall be reviewed by the audit committee of the board of trustees, provided that only those members of the committee who have no involvement with any related-party transactions involving the Foundation ("Independent Trustees") shall participate in such review. In the case of a transaction that is covered, the audit committee shall determine whether, all factors considered, the transaction is fair and reasonable to, and is in the best interest of the Foundation. Approval of a related-party transaction shall require a majority vote of the Independent Trustees at a meeting at which there is a quorum determined solely with regard to Independent Trustees. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management The organization's compensation committee of the board of trustees is an independent committee, the members of which each year verify that they do not have any conflicts of interest with respect to the compensation paid to the Chief Executive Officer and top management employees. This committee reviewed the Chief Executive Officer's annual goals and performance, and determined the Chief Executive Officer's compensation package. The committee also reviewed and approved the compensation package for all executive leaders that was prepared by the CEO and COO. The committee utilized third party data to benchmark comparable compensation packages for the CEO and other key executive roles in functionally comparable positions and similar sized organizations. The compensation review is an annual process and is documented each year in the compensation committee minutes, in which the deliberation and decisions regarding the compensation arrangements for the CEO and the executive leadership team are recorded. The compensation committee reports on its meetings and actions to the full board of trustees or the executive committee of the board. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees See explanation for Form 990, Part VI, Line 15a above. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available The Organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request. Other Changes In Net Assets Or Fund Balances - Other Decreases Loss on defeasance = -$3341401 Other Changes In Net Assets Or Fund Balances - Other Decreases Net Asset Transfer = -$413277 Other Changes In Net Assets Or Fund Balances - Other Decreases Other losses = -$300000 Form 990, Part IV, Line 12 Question: Audited Financial Statements As the organization and its subsidiaries meet the GAAP requirements for consolidation, the organization received consolidated audited financial statements for the year for which it is completing the return. An independent auditing firm conducted the audit of the financial statements. The audited financial statements were prepared in accordance with GAAP. Form 990, Part IX, Line 24e Other Expenses The reclass shown in other expenses in the Statement of Functional Expenses is done to more accurately allocate indirect expenses to the applicable functional expense categories. (A) (B) (C) (D) Program Management Total Services & General Fundraising ---------- ----------- ----------- -------------Bad Debt Expenses 397,614. 166,896. 127,255. 103,463.Event Expense -1,369,398. -1,369,398.Production Expense 1,027,197. 1,027,180. 17.Rental Expense -4,562,087. -4,562,087. ---------- ------------ ----------- ------------- Total $-4,506,674. $1,194,076. $-4,434,832. $-1,265,918. ========== ============ =========== ============= Form 990, Part VI, Line 16(b) Question: Written policy or procedure on joint venture participationThe organization consults with legal counsel while evaluating its participation in new joint venture agreements to ensure the organization does not engage in activities that could jeopardize its tax-exempt status. Form 990, Part VI, Sec A, Line 2, Public Media Distribution Co. (PBSd) Jonathan C. Abbott and Henry Becton, Jr. are both officers of WGBH Educational Foundation and trustees of Public Media Distribution Company (PBSd). BTL Music Inc One Guest Street Boston MA 02135 043538634 Music rights MA 501(c)(3) 12b WGBH true Listen to the Lion Music Inc One Guest Street Boston MA 02135 043538632 Music rights MA 501(c)(3) 12b WGBH true Great Blue Hills Music Inc One Guest Street Boston MA 02135 043312068 Music rights MA 501(c)(3) 12b WGBH true WGBH Music Inc One Guest Street Boston MA 02135 043312069 Music rights MA 501(c)(3) 12b WGBH true Public Television Playhouse Inc One Guest Street Boston MA 02135 521224699 Program distribution MA 501(c)(3) 12b WGBHKCETWNET true Public Radio International 401 2nd Ave North Ste 500 Minneapolis MN 55401 411425271 Radio network MN 501(c)(3) 7 WGBH false Public Media Distribution Company 2100 Crystal Drive Arlington VA 22202 263659281 Distribution VA PBS Related 15186058 22602281 false 280063 false 0.40000 National Public Media 156 West 56th St Ste 903 New York NY 10019 261156765 Underwriting DE NPR Related 477938 false 124737 false 0.18000 RoundCorner Inc 2075 Allston Way Ste 202 Berkeley CA 94704 270869701 Application DE N/A C Corp 180400 0.09700 false false true true true false false true false false true false false false false true false true false false Public Radio International b 413277 Accural Public Radio International c 2913539 Accural Public Media Distribution Company g 3687965 Accrual Public Media Distribution Company j 237198 Accrual Public Media Distribution Company q 284539 Accrual RoundCorner Inc g 75720 Accrual