2018-05-04T11:03:12-05:00 2017-06-30 EisnerAmper LLP 750 Third Avenue New York NY 100172703 990 2016-07-01 131813808 City Center of Music and Drama INC % FARANG AZARI CITY 2128707776 70 LINCOLN CENTER PLAZA NEW YORK NY 100236580 FARANG AZARI ASSISTANT SECRETARY 2128705656 2018-05-04 true CANDICE METH P01306891 2129498700 2016 2022-09-23 18:48:47Z DAVID THIELE 70 LINCOLN CENTER PLAZA NEW YORK NY 10023 11364838 false X WWW.DAVIDHKOCHTHEATER.COM X 1943 NY TO MAINTAIN AND OPERATE THE DAVID H. KOCH THEATER FOR THE PRESENTATION OF THE PERFORMING ARTS, PRIMARILY DANCE. 8 8 484 2639109 -35974 3172749 2363626 11260779 8862679 3759 122217 15795 16316 14453082 11364838 0 0 0 0 15091913 12662904 0 0 0 3417564 3662094 18509477 16324998 -4056395 -4960160 92839608 89335978 8161653 8003102 84677955 81332876 X TO MAINTAIN AND OPERATE THE DAVID H. KOCH THEATER FOR THE PRESENTATION OF THE PERFORMING ARTS, PRIMARILY DANCE. false true 13635095 6223570 THE DAVID H. KOCH THEATER AND ITS AUDITORIUM WERE BUILT IN 1964 BY ARCHITECT PHILIP JOHNSON. SINCE 2012, NEW YORK CITY BALLET ("CITY BALLET") HAS BEEN THE SOLE TENANT OF THE THEATER AND PERFORMS IN THE HALL FOR 22 WEEKS OF EACH CALENDAR YEAR. CITY BALLET'S 163 PERFORMANCES AND DOZENS OF PUBLIC PROGRAMS ANNUALLY DRAW HUNDREDS OF THOUSANDS OF U.S. AND FOREIGN VISITORS. THE THEATER IS RENTED TO OTHER DANCE COMPANIES OF NOTE WHEN CITY BALLET IS NOT IN SEASON. ITS ANNUAL PERFORMANCE CALENDAR INCLUDES RESIDENCIES BY THE PAUL TAYLOR DANCE COMPANY, THE ALVIN AILEY AMERICAN DANCE THEATER, AND THE AMERICAN BALLET THEATRE. THE JOYCE THEATER AND THE LINCOLN CENTER FESTIVAL ALSO REGULARLY PRESENT A VARIETY OF DANCE PERFORMANCES. THE THEATER HOSTS OTHER NATIONAL AND INTERNATIONAL PERFORMING GROUPS DURING THE YEAR SUCH AS, ROYAL DANISH BALLET, AUSTRALIAN BALLET, MIAMI CITY BALLET, SAN FRANCISCO BALLET, AND THE BOSTON BALLET. IN ADDITION TO PERFORMING ARTS ORGANIZATIONS, CORPORATE AND OTHER NON-PROFIT ORGANIZATIONS OCCASIONALLY RENT THE THEATER FOR CONVENTIONS, GALAS, AND CONFERENCES. 13635095 true true false true false false false false false true true true false false true true true false false false true false false false false false false false false true false false false false false false false false false false false false false false false false false true 12 0 true 484 true true true false false false false false false false false false X 8 8 false false false false false false false true true false false true true true true true true true true false NY X FARANG AZARI 2128707776 70 LINCOLN CENTER PLAZA 4TH FLOOR NEW YORK NY 10023 ALAIR TOWNSEND CHAIRMAN 2.0 0.0 X X 0 0 0 GILLIAN ATTFIELD SECRETARY AND TREASURER 1.0 0.0 X X 0 0 0 Franci j Blassberg BOARD MEMBER 1.0 0.0 X 0 0 0 BILL DE BLASIO-EX-OFFICIO BOARD MEMBER 0.5 0.0 X 0 0 0 RANDALL BOURSCHEIDT BOARD MEMBER 1.0 0.0 X 0 0 0 GALE A BREWER- EX-OFFICIO BOARD MEMBER 0.5 0.0 X 0 0 0 RANDAL R CRAFT JR BOARD MEMBER 4.0 0.0 X 0 0 0 COMMISSIONER TOM FINKELPEARL BOARD MEMBER- EX-OFFICIO 0.5 0.0 X 0 0 0 ROBERT I LIPP BOARD MEMBER 1.0 0.0 X 0 0 0 IRA MILLSTEIN BOARD MEMBER 1.0 0.0 X 0 0 0 STEPHEN KROLL REIDY BOARD MEMBER 1.0 0.0 X 0 0 0 MELISSA MARK VIVERITO-EX-OFFICIO BOARD MEMBER 0.5 0.0 X 0 0 0 FARANG AZARI ASSISTANT SECRETARY 1.0 0.0 X X 0 0 0 DAVID THIELE MANAGING DIRECTOR 40.0 0.0 X 205116 0 49793 FRANK LAVAIA MASTER CARPENTER 60.0 0.0 X 234171 0 99641 BEN DANCYGER PROPERTY MASTER 60.0 0.0 X 226159 0 92973 IRIS NOVACK DIRECTOR 60.0 0.0 X 195885 0 84707 TIMOTHY ODELL ASSISTANT PROPERTY MANAGER 60.0 0.0 X 190290 0 82813 THOMAS MAHER MASTER ELECTRICIAN 60.0 0.0 X 178158 0 77714 1229779 0 487641 46 false true false EISNERAMPER LLP 750 THIRD AVENUE NEW YORK NY 10017 AUDIT AND TAX 137000 PROSKAUER ELEVEN TIMES SQUARE NEW YORK NY 10036 lEGAL 161318 2 2359103 4523 2363626 PATRON SERVICES 711110 844462 844462 RENTAL INCOME 532000 8018217 5379108 2639109 8862679 122217 122217 0 0 16316 16316 0 16316 16316 0 0 0 0 0 0 0 0 0 0 0 11364838 6223570 2639109 138533 X 0 0 0 0 210125 206125 4000 0 8463030 6332591 2121439 9000 1325234 967232 357092 910 1797200 1417890 377620 1690 867315 633259 232756 1300 0 170353 170353 120000 120000 52258 52258 0 0 202810 17034 185776 0 316893 145970 170923 278647 278647 0 3463560 3344753 118807 7681 2848 4833 0 0 0 0 4145366 4076969 68397 551708 489925 61783 MISCELLANEOUS 161261 44770 116491 ALLOCATIONS TO CONSTITUENTS -5808443 -3838146 -1953397 -16900 16324998 13635095 2689903 0 9300 9300 3985322 3240004 15000000 1000 2692919 3011708 0 0 0 0 0 0 0 0 258248 309412 109397335 44901719 68406646 64495616 2487173 10703977 0 7564961 0 0 0 0 0 0 92839608 89335978 2746963 1751125 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5414690 6251977 8161653 8003102 X 69047221 81204298 15630734 128578 0 0 84677955 81332876 92839608 89335978 X -4960160 657045 958036 X false true X true false X 4717624 4367488 3468046 3172749 2363626 18089533 0 0 4717624 4367488 3468046 3172749 2363626 18089533 0 18089533 3897 6122 2449 3759 122217 138444 0 276389 276389 18504366 0.97758 0.98642 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true 52258 false false 52258 false SCHEDULE C, PART II-B, LINE 1G A PRINCIPAL ACTIVITY OF CITY CENTER OF MUSIC AND DRAMA, INC. (CCMD) IS THE MANAGEMENT OF THE DAVID H. KOCH THEATER AT LINCOLN CENTER, A FACILITY WHICH WAS BUILT BY THE STATE OF NEW YORK AND IS OWNED BY THE CITY OF NEW YORK. THE THEATER IS LICENSED TO CCMD FOR A NOMINAL ANNUAL AMOUNT. CCMD HAS ENGAGED THE FIRM OF THE WRIGHT GROUP TO REPRESENT ITS INTERESTS BEFORE THE NEW YORK STATE LEGISLATURE AND BEFORE VARIOUS NEW YORK CITY GOVERNMENTAL BODIES, INCLUDING THE CITY COUNCIL, THE MAYOR'S OFFICE, AND VARIOUS COMMITTEES AND AGENCIES WITH RESPECT TO ANNUAL OPERATING SUPPORT AND APPROVALS, AS WELL AS OTHER MATTERS RELATED TO CAPITAL PROJECTS AT THE DAVID H. KOCH THEATER. 2062020 15501502 777806 18341328 2062057 -37 2062020 1.00000 false false 1813114 1673907 139207 107584221 43227812 64356409 64495616 ALTERNATIVE INVESTMENT 7564961 F 7564961 0 DUE TO CONSTITUENTS 2153373 PENSION 1373345 PAYROLL RELATED LIABILITIES 2725259 6251977 12021883 657045 657045 11364838 11364838 15366962 -958036 -958036 16324998 16324998 ENDOWMENT FUNDS FORM 990, SCHEDULE D, PART V, LINE 4 THE ENDOWMENT consistS of board-designated funds, ESTABLISHED FOR A VARIETY OF PURPOSES. ENDOWMENT FUNDS ARE IN COMPLIANCE WITH THE NEW YORK PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT ("NYPMIFA"). INCOME TAX UNCERTAINTIES FORM 990, SCHEDULE D, PART X, LINE 2 CCMD IS SUBJECT TO THE PROVISIONS OF THE FINANCIAL ACCOUNTING STANDARD BOARD'S ACCOUNTING STANDARD CODIFICATION TOPIC 740, "INCOME TAXES", RELATING TO ACCOUNTING AND REPORTING FOR UNCERTAINTY IN INCOME TAXES. DUE TO CCMD'S GENERAL TAX-EXEMPT STATUS, ASC TOPIC 740 HAS NOT HAD, AND IS NOT EXPECTED TO HAVE, A MATERIAL IMPACT ON CCMD'S FINANCIAL STATEMENTS. RECONCILIATION OF EXPENSES FORM 990, SCHEDULE D, PART XII, LINE 2D RECONCILIATION OF EXPENSES PER AUDITED FINANCIAL STATEMENTS WITH EXPENSES PER RETURN: EXPENSES - INCLUDED IN AUDITED FINANCIAL STATEMENTS BUT NOT INCLUDED IN EXPENSES ON THE RETURN: CHANGES IN POST RETIREMENT BENEFITS OF $(958,036) Central America and the Caribbean Investments 7564961 7564961 7564961 true false false false false false X X true false false false false false false false false DAVID THIELE MANAGING DIRECTOR 205116 0 0 0 0 0 6153 0 43640 0 254909 0 FRANK LAVAIA MASTER CARPENTER 234171 0 0 0 0 0 54925 0 44716 0 333812 0 BEN DANCYGER PROPERTY MASTER 226159 0 0 0 0 0 50873 0 42100 0 319132 0 IRIS NOVACK DIRECTOR 195885 0 0 0 0 0 46033 0 38674 0 280592 0 TIMOTHY ODELL ASSISTANT PROPERTY MANAGER 190290 0 0 0 0 0 44912 0 37901 0 273103 0 THOMAS MAHER MASTER ELECTRICIAN 178158 0 0 0 0 0 41867 0 35847 0 255872 0 SETTLEMENT AGREEMENT FORM 990, SCHEDULE J, PART I, LINE 4A DURING THE YEAR ENDED JUNE 30, 2017, CCMD ENTERED INTO A SETTLEMENT AGREEMENT WITH THOMAS MAHER, MASTER ELECTRICIAN, FOR APPROXIMATELY $100,000 INCLUDING SALARIES AND BENEFITS TO BE PAID DURING THE YEAR THEN ENDED. STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS FORM 990, PART III, LINE 3 In March 2017, CITY CENTER OF MUSIC AND DRAMA, INC. ("CCMD") and THE NEW YORK CITY BALLET, INC. ("City Ballet") entered into an Agreement and Plan of Merger whereby CCMD would be merged with and into City Ballet as of July 1, 2017, and City Ballet would be the surviving entity succeeding to all of CCMD's rights, assets, debts, and liabilities. In June 2017, the New York State Attorney General approved this merger. Also in June 2017, the Certificate of Merger was filed with and accepted by the New York State Department of State. This completed all requirements of applicable New York law, and the merger was effective as of July 1, 2017. IRS FILINGS AND TAX COMPLIANCE FORM 990, PART V, LINE 2A CCMD FILED ALL REQUIRED FEDERAL EMPLOYMENT TAX RETURNS. REVIEW OF FORM 990 FORM 990, PART VI, SECTION B, LINE 11 A COPY OF IRS FORM 990 HAS BEEN PROVIDED TO EACH BOARD MEMBER FOR HIS/HER REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. CONFLICT OF INTEREST POLICY FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED TO THE BOARD OF GOVERNORS AND KEY STAFF. EACH MEMBER IS REQUIRED TO REVIEW THE POLICY AND DISCLOSE ANY CONFLICTS PER THE POLICY. SIGNED COPIES OF THESE DOCUMENTS ARE SUBMITTED TO THE AUDIT COMMITTEE FOR ITS REVIEW AND MONITORING. COMPENSATION PRACTICES FORM 990, PART VI, SECTION B, LINE 15 INCREASE IN COMPENSATION FOR KEY EMPLOYEES IS DETERMINED USING COMPARABILITY DATA WHICH IS REVIEWED AND APPROVED BY CCMD'S BOARD. DOCUMENT DISCLOSURE FORM 990, PART VI, SECTION C, LINE 19 CCMD MAKES ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. ALLOCATION TO CONSTITUENTS FORM 990, PART IX, LINE 24B CCMD OPERATES THE DAVID H. KOCH THEATER PURSUANT TO A LICENSE AGREEMENT WITH THE CITY OF NEW YORK AND PROVIDES ADMINISTRATIVE AND ACCOUNTING SERVICES TO CITY BALLET UNDER A SUBLICENSE AND MANAGEMENT AND SERVICES AGREEMENT. FACILITIES EXPENSES ARE ALLOCATED TO CITY BALLET DURING THE FISCAL-YEAR. RECONCILIATION OF NET ASSETS FORM 990, PART XI, LINE 9 RECONCILIATION OF NET ASSETS OTHER CHANGES IN NET ASSETS CONSIST OF: CHANGE IN POST RETIREMENT BENEFITS OF $958,036 SERVICES TO CITY BALLET UNDER A SUBLICENSE AND MANAGEMENT AND SERVICES AGREEMENT. FACILITIES EXPENSES ARE ALLOCATED TO CITY BALLET DURING THE FISCAL-YEAR.