American Federation Of Musicians Of The U S & Canada, 1 Local Cincinnati in Cincinnati, Ohio (OH)

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Table of contents:

• Overview
• Detailed Reports
  • Checklist
  • Statements Regarding Other IRS Filings and Tax Compliance
  • Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
  • Statement of Revenue
  • Statement of Functional Expenses
  • Balance Sheet
  • Reason for Public Charity Status
• Other organizations in Ohio
• Affiliated organizations

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American Federation Of Musicians Of The U S & Canada, 1 Local Cincinnati
Employer Identification Number (EIN)	310240690
Name of Organization	American Federation Of Musicians Of The U S & Canada
Secondary Name	1 Local Cincinnati
In Care of Name	Carol Dunevant Secretary
Address	644 Linn St Ste 1200, Cincinnati, OH 45203-1742
Activities	Association of employees, Other services or benefits to members or employees
Subsection	Labor Organization
Ruling Date	09/1940
Deductibility	Contributions are not deductible
Foundation	All organizations except 501(c)(3)
Organization	Association
Exempt Organization Status	Unconditional Exemption
Tax Period	03/2014
Assets	$1,000,000 to $4,999,999
Income	$1,000,000 to $4,999,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$1,509,019
Amount of Income	$1,118,323
Form 990 Revenue Amount	$1,118,323

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Financial snapshot ($)

Revenue for 2014

Assets at the end of 2014

Functional expenses for 2014

Checklist
	2012	2013	2014
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?	No	No	No
Is the organization required to complete Schedule B, Schedule of Contributors?	No	No	No
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?	No	No	No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?	No	No	No
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?	No	No	No
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?	No	No	No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?	No	No	No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?	No	No	No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?	No	No	No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?	No	No	No
Did the organization report an amount for land, buildings, and equipment?	Yes	Yes	Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?	No	No	No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?	No	No	No
Did the organization report an amount for other assets that is 5% or more of its total assets?	No	No	No
Did the organization report an amount for other liabilities?	No	No	No
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?	No	Yes	Yes
Did the organization obtain separate, independent audited financial statements for the tax year?	Yes	Yes	Yes
Was the organization included in consolidated, independent audited financial statements for the tax year?	Yes	Yes	Yes
Is the organization a school described in section 170(b)(1)(A)(ii)?	No	No	No
Did the organization maintain an office, employees, or agents outside of the United States?	No	No	No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?	No	No	No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?	No	No	No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?	No	No	No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?	No	No	No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?	No	No	No
Did the organization report more than $15,000 of gross income from gaming activities?	No	No	No
Did the organization operate one or more hospital facilities?	No	No	No
Did the organization attach a copy of its audited financial statements?	No	No	No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?	No	No	No
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?	No	No	No
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?	No	No	No
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?	No	No	No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?	No	No	No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?	No	No	No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?	No	No	No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?	No	No	No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?	No	No	No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?	No	No	No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?	No	No	No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?	No	No	No
A family member of a current or former officer, director, trustee, or key employee?	No	No	No
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?	No	No	No
Did the organization receive more than $25,000 in non-cash contributions?	No	No	No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?	No	No	No
Did the organization liquidate, terminate, or dissolve and cease operations?	No	No	No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?	No	No	No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?	No	No	No
Was the organization related to any tax-exempt or taxable entity?	Yes	Yes	Yes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	Yes	Yes	Yes
Did the organization make any transfers to an exempt non-charitable related organization?	No	No	No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?	No	No	No

Statements Regarding Other IRS Filings and Tax Compliance
	2011	2012	2013	2014
The number reported in Box 3 of Form 1096		16	17	14
The number of Forms W-2G		0	0	0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?		Yes	Yes	Yes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return		5	4	4
Did the organization file all required federal employment tax returns?		Yes	Yes	Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?	No	No	No	Yes
Has it filed a Form 990-T for this year?		No	No	Yes
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?		No	No	No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?		No	No	No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?		No	No	No
Did the organization file Form 8886-T?		No	No	No
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?		No	No	No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?		No	No	No
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?		No	No	No
Did the organization notify the donor of the value of the goods or services provided?		No	No	No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?		No	No	No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?		No	No	No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?		No	No	No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?		No	No	No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?		No	No	No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?		No	No	No
Did the sponsoring organization make any taxable distributions under section 4966?		No	No	No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?		No	No	No
Initiation fees and capital contributions	$0	$0	$0	$0
Gross receipts for public use of club facilities	$0	$0	$0	$0
Gross income from members or shareholders	$0	$0	$0	$0
Gross income from other sources	$0	$0	$0	$0
Is the organization filing Form 990 in lieu of Form 1041?		No	No	No
The amount of tax-exempt interest received or accrued during the year		$0	$0	$0
Is the organization licensed to issue qualified health plans in more than one state?		No	No	No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans		$0	$0	$0
The amount of reserves on hand		$0	$0	$0
Did the organization receive any payments for indoor tanning services during the tax year?		No	No	No
Has it filed a Form 720 to report these payments?		No	No	No

Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
	2012	2013	2014
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization	$78,659	$83,151	$42,174
Total reportable compensation from related organizations	$0	$0	$0
Total estimated amount of other compensation from the organization and related organizations	$0	$0	$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization	0	0	0
Total number of independent contractors who received more than $100,000 of compensation from the organization	0	0	0

Statement of Revenue
	2011	2012	2013	2014
Total revenue	$1,697,122	$1,334,886	$1,180,434	$1,118,323
Contributions, Gifts, Grants and Other Similar Amounts	$355,561	$283,180	$294,878	$313,719
Program Service Revenue	$1,330,793	$1,040,803	$880,659	$802,836
Musical Groups and Artists		$520,890	$395,689	$392,101
Musical Groups and Artists		$502,105	$469,162	$383,126
0		$6,316	$4,772	$20,009
Musical Groups and Artists		$0	$0	$7,600
All other program service revenue		$11,492	$11,036	$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$10,768	$10,903	$4,897	$1,768
Income from investment of tax-exempt bond proceeds	$0	$0	$0	$0
Royalties	$0	$0	$0	$0
Net rental income	$0	$0	$0	$0
Net gain/loss from sales of assets other than inventory	$0	$0	$0	$0
Net income/loss from fundraising events	$0	$0	$0	$0
Net income/loss from gaming activities	$0	$0	$0	$0
Net income/loss from sales of inventory	$0	$0	$0	$0
Miscellaneous Revenue	$0	$0	$0	$0

Statement of Functional Expenses
	2011	2012	2013	2014
Total functional expenses	$1,614,151	$1,337,003	$1,146,806	$1,066,728
Grants and other assistance to domestic organizations and domestic governments		$0	$0	$0
Grants and other assistance to domestic individuals		$0	$0	$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals		$0	$0	$0
Benefits paid to or for members		$0	$0	$0
Compensation of current officers, directors, trustees, and key employees	$87,042	$78,659	$83,151	$90,334
Compensation not included above, to disqualified persons		$0	$0	$0
Other salaries and wages	$0	$3,310	$0	$0
Pension plan accruals and contributions		$4,351	$3,455	$4,865
Other employee benefits		$10,146	$9,251	$11,018
Payroll taxes	$9,638	$5,661	$6,242	$6,548
Fees for services (non-employees)
Management		$0	$0	$0
Legal		$26,459	$7,000	$0
Accounting		$16,600	$18,400	$14,500
Lobbying		$0	$0	$0
Professional fundraising services	$0	$0	$0	$0
Investment management fees		$0	$0	$0
Other		$0	$0	$0
Advertising and promotion		$0	$0	$0
Office expenses		$0	$0	$0
Information technology		$0	$0	$0
Royalties		$0	$0	$0
Occupancy		$18,772	$19,404	$28,881
Travel		$1,147	$1,416	$268
Payments of travel or entertainment expenses for any federal, state, or local public officials		$0	$0	$0
Conferences, conventions, and meetings		$1,871	$2,456	$6,739
Interest		$0	$0	$0
Payments to affiliates		$0	$0	$0
Depreciation, depletion, and amortization		$501	$1,402	$0
Insurance		$0	$577	$345
Other expenses		$41,201	$42,000	$315,691
Other expenses		$14,000	$12,000	$283,186
Other expenses		$93,828	$92,300	$50,946
Other expenses		$467,668	$379,897	$41,790
Other expenses		$552,829	$467,855	$211,617

Balance Sheet
	2011	2012	2013	2014
Total assets	$1,381,932	$1,410,256	$1,417,641	$1,509,019
Cash - non-interest-bearing		$668,043	$696,350	$730,512
Savings and temporary cash investments		$603,165	$579,702	$559,002
Pledges and grants receivable, net		$0	$0	$0
Accounts receivable, net		$38,483	$44,881	$127,779
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees		$0	$0	$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations		$0	$0	$0
Notes and loans receivable, net		$0	$0	$0
Inventories for sale or use		$0	$0	$0
Prepaid expenses and deferred charges		$4,795	$4,423	$4,896
Land, buildings, and equipment: cost or other basis		$204	$204	$204
Investments - publicly traded securities		$95,566	$92,081	$86,626
Investments - other securities		$0	$0	$0
Investments - program-related		$0	$0	$0
Intangible assets		$0	$0	$0
Other assets		$0	$0	$0
Total liabilities	$111,355	$141,796	$115,553	$155,336
Accounts payable and accrued expenses		$141,796	$115,553	$155,336
Grants payable		$0	$0	$0
Deferred revenue		$0	$0	$0
Tax-exempt bond liabilities	$0	$0	$0	$0
Escrow or custodial account liability		$0	$0	$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons		$0	$0	$0
Secured mortgages and notes payable to unrelated third parties	$0	$0	$0	$0
Unsecured notes and loans payable to unrelated third parties	$0	$0	$0	$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)		$0	$0	$0
Total net assets or fund balances	$1,270,577	$1,268,460	$1,302,088	$1,353,683
Unrestricted net assets		$636,906	$703,137	$759,912
Temporarily restricted net assets		$0	$0	$0
Permanently restricted net assets		$631,554	$598,951	$593,771
Capital stock or trust principal, or current funds		$0	$0	$0
Paid-in or capital surplus, or land, building, or equipment fund		$0	$0	$0
Retained earnings, endowment, accumulated income, or other funds	$0	$0	$0	$0

Reason for Public Charity Status (for 2014)
The organization is not a private foundation because it is:	Not provided
Number of organizations supported	0
Sum of amounts of support	$0

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Other organizations in Ohio
Id	Name	Address	State	Established	Total Income
1	American Federation Of Labor & Congress Of Industrial Orgs, North Shore Federation Of Labor	3250 Euclid Ave Ste 250, Cleveland, OH 44115-2599	OH	1959-03	$330,138
2	American Federation Of Labor & Congress Of Industrial Orgs, Northeast Area Labor Federation Afl-Cio	322 Westland Ave Nw, Massillon, OH 44646	OH	1956-05	$0
3	American Federation Of Labor & Congress Of Industrial Orgs, Northwest Ohio Area Labor	705 Lime City Rd, Rossford, OH 43460-1630	OH	1956-05	$19,241
4	American Federation Of Labor & Congress Of Industrial Orgs, Northwestern Ohio Building And Cons	909 Front St, Toledo, OH 43605-2120	OH	1978-09	$766,004
5	American Federation Of Labor & Congress Of Industrial Orgs, Ohio Afl-Cio	395 E Broad St Ste 300, Columbus, OH 43215-3844	OH	1956-05	$3,826,384
6	American Federation Of Labor & Congress Of Industrial Orgs, Ohio State Bldg & Const Trades Coun	222 E Town St, Columbus, OH 43215-4611	OH	1978-09	$442,409
7	American Federation Of Labor & Congress Of Industrial Orgs, Richland County Council Ohio Afl-Ci	PO BOX 1234, Mansfield, OH 44901-1234	OH	1956-05	$26,023
8	American Federation Of Labor & Congress Of Industrial Orgs, Greater Northwest Ohio Afl-Cio	435 S Hawley St, Toledo, OH 43609-2344	OH	1956-05	$203,140
9	American Federation Of Labor & Congress Of Industrial Orgs, Tri-County Regional Labor Council	720 Wolf Ledges Pkwy Ste 207, Akron, OH 44311-1524	OH	1956-05	$132,702
10	American Federation Of Labor & Congress Of Industrial Orgs, Western Reserve Bct Council	291 Mc Clurg Road, Youngstown, OH 44512-6706	OH	1956-05	$104,371
11	American Federation Of Musicians Of The U S & Canada, 1 Local Cincinnati	644 Linn St Ste 1200, Cincinnati, OH 45203-1742	OH	1940-09	$1,118,323
12	American Federation Of Musicians Of The Us & Canada, 101-473 Local Dayton	PO BOX 60026, Dayton, OH 45406-0026	OH	1940-09	$59,824
13	American Federation Of Musicians Of The Us & Canada, 103 Local Central Ohio	1585 Bethel Rd, Columbus, OH 43220-2010	OH	1940-09	$152,136
14	American Federation Of Musicians Of The Us & Canada, 111 Local Canton	1914 Tuscarawas St W, Canton, OH 44708-4939	OH	1940-09	$50,441
15	American Federation Of Musicians Of The Us & Canada, 15-286 Local Toledo	1700 N Reynolds Ste 100, Toledo, OH 43615-3628	OH	1940-09	$59,186
16	American Federation Of Musicians Of The Us & Canada, 24 Local Akron	1578 Akron Peninsula Rd Ste 1, Akron, OH 44313-7928	OH	1940-09	$66,725
17	American Federation Of Musicians Of The Us & Canada, 86-242 Local Youngstown	1000 5th Ave Ste 2, Youngstown, OH 44504-1672	OH	1940-09	$59,143
18	American Federation Of Riders	PO BOX 767, Harrison, OH 45030	OH	1982-10	$10,018
19	Ohio Afscme Care Plan	1603 East 27th Street, Cleveland, OH 44114-4234	OH	1974-08	$17,273,939
20	American Federation Of State County & Municipal Employees, Oapse Central District	6805 Oak Creek Dr, Columbus, OH 43229	OH	1957-08	$0

20 biggest affiliated organizations
Affiliation	Name	Address	State	Established	Total Income
Central	American Federation Of Musicians Of The Us & Canada	1805 Baker Ave, Utica, NY 13501	NY	1940-09	$11,651,177
Subordinate	American Federation Of Musicians Of The Us & Canada, 47 Local Los Angeles	817 N Vine Street, Los Angeles, CA 90038-3739	CA	1940-09	$4,733,665
Subordinate	American Federation Of Musicians Of The Us & Canada, 161-710 Local District Of Columbia	4400 Macarthur Blvd Nw Ste 306, Washington, DC 20007-2521	DC	1940-09	$1,554,611
Subordinate	American Federation Of Musicians Of The Us & Canada, 4 Local Cleveland	3631 Perkins Ave, Cleveland, OH 44114-4705	OH	1940-09	$422,220
Subordinate	American Federation Of Musicians Of The Us & Canada, 30-73 Twin Cities	Itasca Building Suite Cr31 708 Firs, Minneapolis, MN 55401	MN	1958-02	$399,091
Subordinate	American Federation Of Musicians Of The Us & Canada, 3 Local Indianapolis	325 N Delaware St, Indianapolis, IN 46204-1801	IN	1940-01	$229,976
Subordinate	American Federation Of Musicians Of The Us & Canada	2525 Cleveland Ave Ste A-1, Santa Rosa, CA 95403	CA	1940-09	$54,324
Subordinate	American Federation Of Musicians Of The Us & Canada, 802 Local New York	322 W 48th St, New York, NY 10036-1308	NY	1958-09	$9,245,542
Subordinate	American Federation Of Musicians Of The Us & Canada, 10-208 Local Chicago	Suite 2w, Chicago, IL 60661	IL	1940-09	$2,648,720
Subordinate	American Federation Of Musicians Of The Us & Canada, 257 Nashville Musicians Association	PO BOX 120399, Nashville, TN 37212-0399	TN	1940-09	$1,683,571
Subordinate	American Federation Of Musicians Of The Us & Canada, 148-462 Local Atlanta	551 Dutch Valley Rd Ne, Atlanta, GA 30324-5303	GA	1940-09	$1,176,136
Subordinate	American Federation Of Musicians Of The U S & Canada, 1 Local Cincinnati	644 Linn St Ste 1200, Cincinnati, OH 45203-1742	OH	1940-09	$1,118,323
Subordinate	American Federation Of Musicians Of The Us & Canada, 6 Local San Francisco	116 9th St, San Francisco, CA 94103-2603	CA	1940-09	$1,112,253
Subordinate	American Federation Of Musicians Of The Us & Canada, 586 Local Phoenix	1202 E Oak St, Phoenix, AZ 85006-1712	AZ	1940-09	$923,163
Subordinate	American Federation Of Musicians Of The Us & Canada, 9-535 Local Boston	130 Concord Ave, Belmont, MA 02478-4035	MA	1940-09	$649,454
Subordinate	American Federation Of Musicians Of The Us & Canada, 77 Local	121 S Broad St Ste 320, Philadelphia, PA 19107-4544	PA	1940-09	$637,208
Subordinate	American Federation Of Musicians Of The Us & Canada, 5 Local Detroit	20833 Southfield Road, Southfield, MI 48075-4257	MI	1938-01	$573,351
Subordinate	American Federation Of Musicians Of The Us & Canada, 72-147 Local Dallas	1939 Stadium Oaks Ct Ste 110, Arlington, TX 76011-7802	TX	1940-09	$536,795
Subordinate	American Federation Of Musicians Of The Us & Canada, 76-493 Local Seattle	3209 Eastlake Ave E, Seattle, WA 98102-3826	WA	1940-09	$535,452
Subordinate	American Federation Of Musicians Of The Us & Canada, 7 Orange County Local	2050 S Main St, Santa Ana, CA 92707-2830	CA	1940-09	$511,591

Number of affiliated organizations
Alaska 1 Alabama 1 Arizona 2 California 15 Colorado 2 Connecticut 8 District of Columbia 1 Delaware 1 Florida 4 Georgia 1 Hawaii 1 Iowa 5 Illinois 15 Indiana 8 Kansas 2 Kentucky 2 Louisiana 3 Massachusetts 9 Maryland 2 Michigan 9 Minnesota 4 Missouri 2 Mississippi 3	Montana 3 North Carolina 2 Nebraska 2 New Hampshire 2 New Jersey 10 New Mexico 1 Nevada 2 New York 19 Ohio 15 Oklahoma 1 Oregon 3 Pennsylvania 19 Rhode Island 3 South Carolina 1 Tennessee 3 Texas 6 Utah 1 Virginia 2 Vermont 1 Washington 3 Wisconsin 6 West Virginia 7 International 1
Total	214

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