2014-08-14T12:22:54-05:00 2013-09-30 952302617 SINGERLEWAK LLP 10960 WILSHIRE BLVD STE 700 LOS ANGELES CA 900243783 990 2012-10-01 951696734 LOS ANGELES PHILHARMONIC ASSOCIATION LOSA 2139727300 151 SOUTH GRAND AVE LOS ANGELES CA 90012 MICHAEL DEMARTINI 2139727300 2014-08-13 1 LIOR TEMKIN P00748170 3104773924 2014-08-13 2012 2015-11-30 17:44:51Z MICHAEL DEMARTINI 151 SOUTH GRAND AVE LOS ANGELES CA 90012 127590374 0 X WWW.LAPHIL.ORG X 1934 CA THE MISSION OF THE LOS ANGELES PHILHARMONIC ASSOCIATION IS TO PERFORM, PRESENT, AND PROMOTE MUSIC IN ITS MANY VARIED FORMS AT THE HIGHEST LEVEL OF EXCELLENCE TO A LARGE AND DIVERSE AUDIENCE. 53 53 2038 1122 14708 0 38852604 35264008 75339793 78154322 416735 11898742 -294582 -478004 114314550 124839068 0 0 0 0 55618210 56992289 408385 449461 6000856 52408676 52877633 108435271 110319383 5879279 14519685 205220764 226411401 50607006 40423961 154613758 185987440 X THE MISSION OF THE LOS ANGELES PHILHARMONIC ASSOCIATION IS TO PERFORM, PRESENT, AND PROMOTE MUSIC IN ITS MANY VARIED FORMS AT THE HIGHEST LEVEL OF EXCELLENCE TO A LARGE AND DIVERSE AUDIENCE. 0 0 40415766 42654850 ORCHESTRAL PERFORMANCE:# OF TICKETS: 611,121 9163173 17614797 NON-ORCHESTRAL PERFORMANCES:# OF TICKETS: 323,148 5865117 2131862 TOUR CONCERTS, NEIGHBORHOOD CONCERTS AND RUN-OUTS:# OF TOURS: 18,929# OF RUN-OUTS: 4,384 38866855 15881648 CONCERTS BY OTHER PRESENTERS, RECORDING/ROYALTIES AND OTHER MISCELLANEOUS PROGRAM SERVICES. 38866855 15881648 94310911 1 1 0 0 0 0 0 0 0 1 1 1 1 1 1 1 1 0 0 0 1 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 480 0 1 2038 1 1 1 0 0 0 0 1 1 0 0 0 0 X 53 53 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA X X MICHAEL DEMARTINI VP & CFO 2139727300 151 S GRAND AVE LOS ANGELES CA 900123034 JULIE ANDREWS 1.00 X 0 0 0 WALLIS ANNENBERG 1.00 X 0 0 0 DAVID N BARRY III 1.00 X 0 0 0 DAVID C BOHNETT 5.00 X 0 0 0 LYNN A BOOTH 1.00 X 0 0 0 LINDA P BRITTAN 1.00 X 0 0 0 ANTHON S CANNON JR 1.00 X 0 0 0 ADRIANA CISNEROS 1.00 X 0 0 0 MARK HOUSTON DALZELL 1.00 X 0 0 0 MARI L DANIHEL 1.00 X 0 0 0 KELVIN L DAVIS 1.00 X 0 0 0 DONALD P DE BRIER 1.00 X 0 0 0 KENNETH M DORAN 1.00 X 0 0 0 JERROLD L EBERHARDT 1.00 X 0 0 0 LOUISE D EDGERTON 1.00 X 0 0 0 JANE B EISNER 1.00 X 0 0 0 GISELLE FERNANDEZ 1.00 X 0 0 0 LAWRENCE N FIELD 1.00 X 0 0 0 STEPHEN FRANK 1.00 X 0 0 0 TIMOTHY F GALLAGHER 1.00 X 0 0 0 AIDA GAONA 1.00 X 0 0 0 SHERI GILL 1.00 X 0 0 0 DAVID I GINDLER 1.00 X 0 0 0 CECILIA AGUILERA GLASSMAN 1.00 X 0 0 0 DONNA GOTCH 1.00 X 0 0 0 LENORE S GREENBERG 1.00 X 0 0 0 CAROL COLBURN GRIGOR 1.00 X 0 0 0 PASI HAMALAINEN 1.00 X 0 0 0 KATHRYN HOFGAARDEN 1.00 X 0 0 0 TEENA HOSTOVICH 1.00 X 0 0 0 JOHN F HOTCHKIS 1.00 X 0 0 0 DARIOUSH KHALEDI 1.00 X 0 0 0 JOYCE A KRESA 1.00 X 0 0 0 RONALD LITZINGER 1.00 X 0 0 0 JOHN V MALLORY 1.00 X 0 0 0 GINNY MANCINI 1.00 X 0 0 0 MAURICE MARCIANO 1.00 X 0 0 0 VICKI MCCLUGGAGE 1.00 X 0 0 0 BOWEN H MCCOY 1.00 X 0 0 0 YOUNES NAZARIAN 1.00 X 0 0 0 LEITH O'LEARY 1.00 X 0 0 0 CHUCK ORTNER 1.00 X 0 0 0 DIANE B PAUL 1.00 X 0 0 0 WILLIAM C POWERS 1.00 X 0 0 0 DR BARRY D PRESSMAN MD 1.00 X 0 0 0 JAY RASULO 1.00 X 0 0 0 DUDLEY A RAUCH 1.00 X 0 0 0 ANN RONUS 1.00 X 0 0 0 JENNIFER ROSENFELD CHERNICK 1.00 X 0 0 0 DR ARMIN M SADOFF 1.00 X 0 0 0 NANCY S SANDERS 1.00 X 0 0 0 JOHN SIMPSON 1.00 X 0 0 0 ERIC L SMALL 1.00 X 0 0 0 CHRISTIAN STRACKE 1.00 X 0 0 0 DR RONALD D SUGAR 1.00 X 0 0 0 JACK SUZAR 1.00 X 0 0 0 ALAN WAYTE 1.00 X 0 0 0 JONATHAN WEEDMAN 1.00 X 0 0 0 ALYCE WILLIAMSON 1.00 X 0 0 0 WARREN B WILLIAMSON 1.00 X 0 0 0 MARILYN ZIERING 1.00 X 0 0 0 DEBORAH BORDA 60.00 X 1731550 0 64768 ARVIND MANOCHA 60.00 X 399893 0 21768 GAIL SAMUEL 60.00 X 273181 0 70392 MICHAEL DEMARTINI 60.00 X 307842 0 66422 GUSTAVO DUDAMEL 40.00 X 1415833 0 31216 SCOTT SHOWALTER 60.00 X 298583 0 10925 SHANA MATHUR 60.00 X 259360 0 47807 CHAD SMITH 60.00 X 253540 0 32476 MARTIN CHALIFOUR 40.00 X 477130 0 41015 NATHAN COLE 40.00 X 271722 0 33199 ANDREW BAIN 40.00 X 270225 0 17280 WHITNEY CROCKETT 40.00 X 265920 0 41004 CHRISTOPHER HANULIK 40.00 X 263655 0 41139 6488434 0 519411 144 0 1 0 SD&A TELESERVICES INC 5757 W CENTURY BLVD 300 LOS ANGELES CA 90045 TELEMARKETING & TELEFUNDING 1634722 CONTEMPORARY SERVICES CORPORATION 17101 SUPERIOR ST NORTHRIDGE CA 91325 SECURITY 1225539 PALISADES MEDIA GROUP INC 1620 26TH ST STE 200 S SANTA MONICA CA 90404 MEDIA ADVERTISING 1224858 TRANSIT SYSTEMS UNLTD INC 8976 LAUREL CANYON BLVD SUN VALLEY CA 91352 BUS SERVICE 1184595 NORM LEVIN & CO INC 720 24TH STREET HERMOSA BEACH CA 90254 VIDEO SERVICE 801316 71 X 6348757 3569659 25345592 763178 35264008 CONCERTS 711300 59748631 59748631 CONCERTS BY OTHERS 711300 8479376 8479376 CONCESSION/ PARKING 812930 6327947 6327947 RECORDING/ ROYALTIES 900099 1920497 1920497 OTHER PROGRAM INCOME 900099 1677871 1677871 78154322 1568986 6631 1562355 10329756 0 10329756 10329756 10329756 458851 6348757 1073767 -614916 -614916 1814451 1677539 136912 128835 8077 124839068 70034713 14708 19525639 5114414 2126589 2615676 372149 39545639 34791118 2860356 1894165 3259443 2946526 190584 122333 5847406 4998034 488484 360888 3225387 2685647 347164 192576 306885 45395 261490 152181 152181 449461 449461 451762 451762 5204839 4957973 37142 209724 4024450 2761596 555976 706878 240386 6844 233542 593827 589746 4081 3229914 3202820 25869 1225 3985935 3766466 157141 62328 18494 7114 2165 9215 1619422 1107115 512307 1071229 872485 198744 CONTRACT SERVICES 21070365 19896931 615446 557988 LEASE EVENT EXPENSES 4810308 4810308 CREDIT CARD COMMISSIONS 1721775 1615765 106010 EQUIPMENT RENTAL 1628127 1072232 128160 427735 2747734 2050207 169346 528181 110319383 94310911 10007616 6000856 7258574 7379922 14087842 14098677 12277057 7876556 3136185 4552845 388408 363677 1909216 2267316 41774693 22372896 12144272 19401797 154019210 170470611 205220764 226411401 8745744 11135026 18810086 19536412 23051176 9752523 50607006 40423961 X 43275758 64631440 15941000 23196000 95397000 98160000 154613758 185987440 205220764 226411401 X 14519685 5154056 11699941 X 0 1 X 1 0 X 23393253 38486487 33142366 38852604 35264008 169138718 67705595 72688355 73712103 75339793 78154322 367600168 91098848 111174842 106854469 114192397 113418330 536738886 6916101 17660461 9343100 13721968 9527271 57168901 874162 350329 849980 2074471 6916101 18534623 9343100 14072297 10377251 59243372 477495514 1583938 1405694 880398 1104064 1568986 6543080 -41915 3251 12353 20134 14708 8531 1542023 1408945 892751 1124198 1583694 6551611 92640871 112583787 107747220 115316595 115002024 543290497 0.87890 0.87170 0.01210 0.01300 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 156783416 10207931 16590092 5968925 177612514 137649602 12946560 11872080 5684826 156783416 132581335 5696279 4303115 4931127 137649602 112793597 12260569 11798990 4271821 132581335 108485457 9979265 502821 6173946 112793597 0.37500 0.62500 1 0 25219001 12869130 12349871 11320199 7232519 4087680 5235493 2271247 2964246 19401797 PARTNERSHIP INTEREST & OTHER FUNDS 34592000 F MCF UNITIZED FUND 135878611 F 170470611 PENSION AND POST-RETIREMENT MEDICAL BENEFIT COST 9752523 9752523 X 137699000 5154056 10521362 15675418 122023582 451762 2363724 2815486 124839068 114466000 4598379 4598379 109867621 451762 451762 110319383 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ENDOWMENT FUNDS SUPPORT EDUCATION AND MUSIC PROGRAMS, AND THE MISSION OF THE ASSOCIATION. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: IN ACCORDANCE WITH FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC NO. 740, "UNCERTAINTY IN INCOME TAXES" ("ASC 740"), THE ASSOCIATION RECOGNIZES THE IMPACT OF TAX POSITIONS IN THE FINANCIAL STATEMENTS IF THAT POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. TO DATE, THE ASSOCIATION HAS NOT RECORDED ANY UNCERTAIN TAX POSITIONS. THE ASSOCIATION'S POLICY IS TO RECOGNIZE POTENTIAL ACCRUED INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS IN INCOME TAX EXPENSE, IF ANY. DURING THE YEAR ENDED SEPTEMBER 30, 2013, THE ASSOCIATION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS AND DID NOT NOTE ANY MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR WHICH MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. THE FEDERAL AND STATE OF CALIFORNIA INCOME TAX RETURNS OF THE ASSOCIATION STILL OPEN AND SUBJECT TO IRS OR STATE OF CALIFORNIA EXAMINATION ARE AS FOLLOWS: JURISDICTION: OPEN TAX YEARS: FEDERAL 2009 - 2012 STATE 2008 - 2012 PART XI, LINE 2D - OTHER ADJUSTMENTS: NON-MONETARY EXCHANGE - IN KIND INCOME 3,536,536. SPECIAL EVENTS - DIRECT EXPENSES 1,058,474. INVESTMENT GAIN OF MUSIC CENTER FOUNDATION 5,926,352. PART XI, LINE 4B - OTHER ADJUSTMENTS: MUSIC CENTER FOUNDATION 2,358,280. ROUNDING ADJUSTMENT ON TOTAL REVENUE 5,444. PART XII, LINE 2D - OTHER ADJUSTMENTS: NON-MONETARY EXCHANGE - IN KIND INCOME 3,536,536. SPECIAL EVENTS - DIRECT EXPENSES 1,058,474. ROUNDING ADJUSTMENT ON TOTAL EXPENSE 3,369. EUROPE 0 0 PROGRAM SERVICE TOUR CONCERTS EXCLUDING ANY TOUR REVENUE - SEE SCHEDULE F, PART V. 4767540 0 0 0 0 0 0 4767540 0 4767540 0 0 0 0 0 0 SCHEDULE F, PART I, LINE 3E: TOTAL EXPENDITURES (EXCLUDING ANY TOUR REVENUE) FOR THE TOUR CONCERTS INCLUDE A PORTION OF COMPENSATION AND OTHER EMPLOYMENT-RELATED COSTS PAID TO OR FOR THE BENEFIT OF U.S. EMPLOYEES TRAVELING TO THE REGION. X 1 SD&A TELESERVICES INC 5757 W CENTURY BLVD 300 LA CA 90045 TELEFUNDING 1 1233910 449461 784449 1233910 449461 784449 CA WINTER GALA 5404657 5228084 176573 8408 371830 SUMMER GALA 1402951 1120673 282278 6885 686644 6807608 6348757 458851 15293 1058474 1073767 -614916 X X 1 1 X X X X X 0 1 0 0 0 0 0 0 0 DEBORAH BORDA 769554 0 300000 0 661996 0 52000 0 12768 0 1796318 0 0 0 ARVIND MANOCHA 314819 0 40000 0 45074 0 10600 0 11168 0 421661 0 0 0 GAIL SAMUEL 215181 0 55000 0 3000 0 40100 0 30292 0 343573 0 0 0 MICHAEL DEMARTINI 277842 0 30000 0 0 0 35700 0 30722 0 374264 0 0 0 GUSTAVO DUDAMEL 1403833 0 0 0 12000 0 0 0 31216 0 1447049 0 0 0 SCOTT SHOWALTER 276073 0 20010 0 2500 0 0 0 10925 0 309508 0 0 0 SHANA MATHUR 217360 0 42000 0 0 0 17500 0 30307 0 307167 0 0 0 CHAD SMITH 211540 0 42000 0 0 0 21000 0 11476 0 286016 0 0 0 MARTIN CHALIFOUR 477130 0 0 0 0 0 11286 0 29729 0 518145 0 0 0 NATHAN COLE 271722 0 0 0 0 0 11461 0 21738 0 304921 0 0 0 ANDREW BAIN 270225 0 0 0 0 0 11250 0 6030 0 287505 0 0 0 WHITNEY CROCKETT 265920 0 0 0 0 0 11275 0 29729 0 306924 0 0 0 CHRISTOPHER HANULIK 263655 0 0 0 0 0 11410 0 29729 0 304794 0 0 0 PART I, LINE 4B LINE 4B: DEBORAH BORDA HAS A 457(F) RETIREMENT PLAN. THE AMOUNT INCLUDED ON MS. BORDA'S 2012 W-2 WAS $608,391. PART II, COLUMN F: AS PER IRS INSTRUCTIONS, COLUMN F IS ONLY TO INCLUDE COMPENSATION REPORTED IN COLUMN B OF THE CURRENT YEAR THAT WAS ALSO REPORTED IN THE PRIOR YEAR FORM 990. SINCE THERE WERE NO SUCH OVERLAPPING AMOUNTS, NO PRIOR COMPENSATION WAS LISTED IN COLUMN F. X 31 762378 FMV X MUSICAL INSTRUMENT 1 800 FMV 0 0 0 1 THIRD PARTY USE: PART I, LINE 32B: A THIRD PARTY BROKERAGE COMPANY SELLS DONATED STOCKS ONCE THEY ARE RECEIVED BY THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE FORMULATES, SUPERVISES AND IMPLEMENTS THE POLICIES OF THE CORPORATION UNDER THE DIRECTION OF THE BOARD OF DIRECTORS. MEMBERS ARE APPOINTED TO THE EXECUTIVE COMMITTEE WHICH CONSISTS OF THE CHAIRMAN OF THE BOARD, VICE CHAIRS AND THE CHAIRS OF THE MAJOR COMMITTEES. ADDITIONAL DIRECTORS MAY BE APPOINTED BY THE CHAIRMAN AND APPROVED BY THE BOARD OF DIRECTORS. THE FOLLOWING ARE THE VICE CHAIR AND MEMBERS OF THE EXECUTIVE COMMITTEE: CHAIRMAN OF THE BOARD: DAVID BOHNETT VICE CHAIRS: JERROLD EBERHARDT JANE EISNER DAVID GINDLER GINNY MANCINI VICTORIA MCCLUGGAGE WILLIAM POWERS JAY RASULO EXECUTIVE COMMITTEE MEMBERS (INCLUDING VICE CHAIR LISTED ABOVE): ANTHON CANNON JR. MARK DALZELL DONALD DE BRIER LAWRENCE FIELD JOHN HOTCHKIS JOHN MALLORY DIANE PAUL BARRY PRESSMAN DUDLEY RAUCH NANCY SANDERS RONALD SUGAR ALAN WAYTE FORM 990, PART VI, SECTION B, LINE 11 THE DRAFT FORM 990 IS PROVIDED TO THE AUDIT COMMITTEE FOR THEIR REVIEW PRIOR TO THE MEETING WITH THE TAX ACCOUNTANTS AND STAFF. DURING THIS MEETING, THE AUDIT COMMITTEE INQUIRES AND RECOMMENDS ANY CHANGES NEEDED THEN APPROVES THE FORM 990 FOR FILING. THE FINAL DRAFT OF THE FORM IS MADE AVAILABLE TO THE BOARD OF DIRECTORS PRIOR TO ELECTRONIC FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION SENDS A CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY TO THE BOARD OF DIRECTORS, OFFICERS, VP'S AND KEY EMPLOYEES. THE QUESTIONNAIRES ARE REVIEWED TO ENSURE THEY ARE COMPLIANT WITH THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE OF INDEPENDENT DIRECTORS REVIEWS AND APPROVES IN ADVANCE THE COMPENSATION PACKAGE FOR OFFICERS AND KEY EMPLOYEES BASED ON A COMPARATIVE ANALYSIS OF THE COMPENSATION OF SIMILARLY SITUATED OFFICERS AND EMPLOYEES AT SIMILAR ORGANIZATIONS PREPARED INTERNALLY WITH THE PERIODIC ASSISTANCE OF A QUALIFIED INDEPENDENT COMPENSATION CONSULTANT. FOR THE PRESIDENT AND CEO'S EMPLOYMENT CONTRACT, THE COMPENSATION COMMITTEE ENGAGED AN INDEPENDENT COMPENSATION CONSULTANT TO PROVIDE A DETAILED COMPARATIVE ANALYSIS OF OTHER CEO COMPENSATION AT SIMILAR ORGANIZATIONS TO SUPPORT THE REASONABLENESS OF HER TOTAL COMPENSATION PACKAGE. THE COMPENSATION TERMS AND THE RESULTS OF BOTH THE INTERNAL AND INDEPENDENT COMPENSATION ANALYSIS WERE THEN REVIEWED AND DISCUSSED IN DETAIL WITH THE INPUT OF THE COMPENSATION CONSULTANT AND APPROVED IN ADVANCE BY AN AUTHORIZED BODY OF INDEPENDENT DIRECTORS. FINALLY, THE ENTIRE PROCESS WAS CONCURRENTLY DOCUMENTED DETAILING THE ANALYSIS AND BASIS FOR THE COMPENSATION DETERMINATION. FORM 990, PART VI, SECTION C, LINE 18 ALL INFORMATIONAL RETURN DOCUMENTS ARE AVAILABLE TO THE PUBLIC EITHER THROUGH WWW.GUIDESTAR.ORG OR UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, INFORMATION RETURNS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. PROCEEDS FROM SALE OF STOCKS & COST OR OTHER BASIS: FORM 990, PART VIII, LINE 7A & 7B: THE ORGANIZATION HAS INVESTMENT ACCOUNTS, HEDGE FUNDS AND OTHER INVESTMENT PARTNERSHIPS WITH MANY STOCK TRANSACTIONS. DUE TO THE LARGE QUANTITY OF STOCK TRANSACTIONS, THIS INFORMATION IS NOT INCLUDED IN THE RETURN, BUT IS AVAILABLE UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: INCREASE IN ACTUARIAL LOSS 11,699,941.