Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
AMERICAN COMPOSERS FORUM
Employer identification number
23-7452688
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
943,543
1,515,969
1,320,780
806,163
2,154,437
6,740,892
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3
943,543
1,515,969
1,320,780
806,163
2,154,437
6,740,892
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
1,938,728
6
Public support. Subtract line 5 from line 4.
4,802,164
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
943,543
1,515,969
1,320,780
806,163
2,154,437
6,740,892
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
131,725
174,944
148,565
192,383
101,947
749,564
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
135
300
435
11
Total support (Add lines 7 through 10).
7,490,891
12
Gross receipts from related activities, etc. (see instructions)
..................
12
1,052,427
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.................................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
64.110 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
69.230 %
16a
33 1/3% support test—2013.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2012.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2013.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
13
Total support. (Add lines 9, 10c, 11, and 12.)..
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2013.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2012.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
AMERICAN COMPOSERS FORUM
Employer identification number
23-7452688
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 1
THE EXECUTIVE COMMITTEE CONSISTS OF THE CHAIR OF THE BOARD OF DIRECTORS, AND ALL OTHER OFFICERS OF THE CORPORATION AND THE CHAIRS OF THE COMMITTEES. AT LEAST ONE MEMBER OF THE COMMITTEE MUST BE A COMPOSER. THIS COMMITTEE SERVES AS THE CENTRAL PLANNING BODY FOR THE ORGANIZATION. IT HAS THE FULL AUTHORITY TO ACT FOR THE BOARD IN MANAGING THE AFFAIRS OF THE CORPORATION DURING THE INTERVALS BETWEEN MEETINGS OF THE BOARD, AND SHALL REPORT ITS ACTIONS TO THE BOARD. THE GOVERNANCE COMMITTEE CONSISTS OF AT LEAST ONE COMPOSER, AT LEAST ONE NON-COMPOSER, AT LEAST ONE MEMBER OF THE EXECUTIVE COMMITTEE, THE PRESIDENT AND CHIEF EXECUTIVE OFFICER AND ANY OTHER INDIVIDUALS APPOINTED THERETO BY THE CHAIR OF THE BOARD OF DIRECTORS IN CONSULTATION WITH THE EXECUTIVE COMMITTEE. THE GOVERNANCE COMMITTEE IS RESPONSIBLE FOR A) IDENTIFYING PROSPECTIVE DIRECTORS OF THE CORPORATION, ASSESSING THEIR CREDENTIALS, AND FORMALLY NOMINATING THEM FOR ELECTION BY THE BOARD, B) NOMINATING OFFICERS FOR ELECTION BY THE BOARD AT ITS ANNUAL MEETING C) ESTABLISHING CRITERIA FOR BOARD MEMBERS' PERFORMANCE AND EVALUATING THEIR PERFORMANCE ON THE BASIS OF THOSE CRITERIA AND PERIODICALLY REVIEWING THE STRUCTURES AND MECHANISMS OF THE CORPORATION'S GOVERNANCE,INCLUDING THESE BYLAWS AND PROPOSING REVISIONS OF AND ADDITIONS TO THOSE STRUCTURES AND MECHANISMS TO THE BOARD FOR ITS CONSIDERATION AND ADOPTION.
FORM 990, PART VI, SECTION A, LINE 6
ALL MEMBERS OF THE AMERICAN COMPOSERS FORUM ARE DUES PAYING MEMBERS. MEMBERS IN THIS ORGANIZATION DO NOT HAVE VOTING RIGHTS.
FORM 990, PART VI, SECTION B, LINE 11
THE FORM 990 IS PRESENTED TO MANAGEMENT, THE EXECUTIVE COMMITTEE OF THE BOARD AND THE FULL BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C
ANNUALLY, EACH OFFICER, EMPLOYEE AND MEMBER OF THE BOARD OF DIRECTORS IS REQUIRED TO REVIEW THE FORUM'S CONFLICT OF INTEREST POLICY AND TO COMPLETE A DISCLOSURE FORM. THIS INFORMATION IS MONITORED BY THE PRESIDENT AND CEO, THE CHAIR OF THE BOARD OF DIRECTORS, AND THE CHAIR OF THE GOVERNANCE COMMITTEE. ANY RELEVANT CONFLICTS ARE DISCLOSED PRIOR TO BOARD CONSIDERATION OF A CONTRACT OR TRANSACTION, AND THE PERSON WITH THE CONFLICT IS NOT ALLOWED TO PARTICIPATE IN DISCUSSION, EXERT PERSONAL INFLUENCE, OR VOTE ON THE ISSUE. MATTERS REGARDING CONFLICTS ARE DOCUMENTED IN THE MINUTES OF THE MEETING OR IN A SEPARATE MEMORANDUM FILED WITH THE ORIGINAL MEETING MINUTES.
FORM 990, PART VI, SECTION B, LINE 15A
IN COMPLIANCE WITH INTERNAL REVENUE SERVICE GUIDELINES FOR APPROVAL OF SENIOR MANAGEMENT COMPENSATION, THE AMERICAN COMPOSERS FORUM (ACF) BOARD OF DIRECTORS OR A DELEGATED COMMITTEE OF THE BOARD (REFERRED TO AS THE APPROVAL BODY BELOW) WILL USE THE FOLLOWING PROCESS AND GUIDELINES TO REVIEW AND APPROVE SENIOR MANAGEMENT COMPENSATION: 1. COVERED INDIVIDUALS. A WRITTEN LIST OF SENIOR MANAGEMENT POSITIONS COVERED BY THIS POLICY (COVERED INDIVIDUALS) WILL BE MAINTAINED BY THE APPROVAL BODY. 2. IMPARTIAL DECISION MAKERS. THE COMPENSATION ARRANGEMENT MUST BE APPROVED IN ADVANCE (BEFORE ANY PAYMENT OR COMMITMENT IS MADE) BY THE APPROVAL BODY OF ACF, COMPOSED ENTIRELY OF INDIVIDUALS WHO DO NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT (EXAMPLE: NEITHER THE EXECUTIVE WHOSE COMPENSATION IS BEING DETERMINED NOR ANY OF HIS/HER FAMILY MEMBERS MAY BE PRESENT DURING THE DISCUSSION/DEBATE OR PARTICIPATE IN THE VOTE). 3. COMPARABILITY DATA. WHEN THE APPROVAL BODY IS CONSIDERING COMPENSATION TO THE COVERED INDIVIDUALS, IT MUST RELY ON COMPARABILITY DATA THAT SUPPORT THE FAIR MARKET VALUE OF THE COMPENSATION IN QUESTION. FOR EXAMPLE, WHEN CRAFTING COMPENSATION PACKAGES, THE APPROVAL BODY MUST SECURE DATA THAT DOCUMENT COMPENSATION LEVELS FOR SIMILARLY QUALIFIED INDIVIDUALS IN LIKE POSITIONS AT LIKE ORGANIZATIONS. THIS DATA MAY INCLUDE THE FOLLOWING: A) EXPERT COMPENSATION STUDIES BY INDEPENDENT FIRMS; B) WRITTEN JOB OFFERS FOR POSITIONS AT SIMILAR ORGANIZATIONS; C) DOCUMENTED TELEPHONE CALLS ABOUT SIMILAR POSITIONS AT BOTH NONPROFIT AND FOR-PROFIT ORGANIZATIONS; AND D) INFORMATION OBTAINED FROM THE IRS FORM 990 FILINGS OF SIMILAR ORGANIZATIONS. 4. CONCURRENT DOCUMENTATION. THE APPROVAL BODY MUST DOCUMENT HOW IT REACHED ITS DECISIONS, INCLUDING THE DATA ON WHICH IT RELIED. TO QUALIFY AS CONCURRENT DOCUMENTATION, WRITTEN OR ELECTRONIC RECORDS OF THE APPROVAL BODY (SUCH AS MEETING MINUTES) MUST NOTE: A) THE TERMS OF THE COMPENSATION AND THE DATE IT WAS APPROVED; B) THE MEMBERS OF THE APPROVAL BODY WHO WERE PRESENT DURING THE DELIBERATIONS ON THE COMPENSATION THAT WAS APPROVED AND THOSE WHO VOTED ON IT; C) THE COMPARABILITY DATA OBTAINED AND RELIED UPON AND HOW THE DATA WERE OBTAINED; AND D) ANY ACTIONS TAKEN WITH RESPECT TO CONSIDERATION OF THE COMPENSATION BY ANYONE WHO IS OTHERWISE A MEMBER OF THE APPROVAL BODY BUT WHO HAD A CONFLICT OF INTEREST WITH RESPECT TO THE DECISION ON THE COMPENSATION. THIS PROCESS WAS MOST RECENTLY UNDERTAKEN IN 2011 FOR THE PRESIDENT & CEO, J. NUECHTERLEIN.
FORM 990, PART VI, SECTION C, LINE 19
THE FORUM'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT MADE AVAILABLE TO PUBLIC. THE FORUM'S FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AND AT THE OFFICE OF THE MINNESOTA ATTORNEY GENERAL.
FORM 990, PART XI, LINE 9:
CHANGE IN FISCAL AGENCY LIABILITY -19,611.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.