Classical 98 1

“Significant changes to the organization's bylaws not reported on any prior form 990, and were made before the end of the 2021 tax year are as follows: article ii: board of directors: an increase in the number of available seats on the board of directors from 15 to 19. An increase in the minimum number of filled seats on the board of directors from 3 to 9. Directors designated as beethoven directors shall also be classic radio directors. The board of directors may confer "emeritus" status for board members providing exemplary service. An increase in the term length from 1 to 3 years. A third of the previous year directors shall be elected or re-elected each year. Article iii: officers: increase in the term length from 1 to 2 years. Officers may serve two, two-year terms. Title changed from executive director to chief executive officer. The ceo is a non-voting, ex-officio member of the board who does not participate in discussions of his/her pay and performance. Removal of prior paragraph 3.13, which granted the power to the board of directors to require any and all officers to provide bonds to the corporation and to comply with other conditions required by the board of directors. Article v: depositories: the allowed storage of the corporation's money was expanded to include investment companies.”

“Form 990 is circulated to the president, treasurer, ceo, finance committee and chief operating officer for review before the form is filed with the irs.”

“Upon appointment, each director & principal officer of the organization signs a statement which affirms he/she has received a copy of the conflicts of interest policy, has read and understands the policy and agrees to comply with the policy. A copy of the conflicts of interest policy is also distributed annually to the directors and officers. In addition, periodic reviews are performed to determine that all transactions conform to the organization's written policies.”

“In 2021, a compensation study was performed to determine market equity increase including review with board of directors to determine compensation for ceo.”

“The organization makes its governing documents, conflict of interest policy and financial statements available upon written request to the public.”

“SEE SCH O 13,380.”

“Total of other changes in the amount of $13,380 includes the following four items: 1) $18,929 amortization expense: for tax purposes, the organization has elected under code sections 195(b)(1)(b) and 248(a) to capitalize and amortize organizational and start-up costs incurred in 2010. These capitalized costs have not been reflected on the balance sheet included in part x. For generally accepted accounting principle purposes, these costs were expensed in 2010 for the organization's reviewed financial statements. 2) $20 prior year donation/revenue write offs not included for tax purposes. 3) $100 additional gaap basis depreciation that is lower than tax depreciation. 4) ($5,669) in-kind donation related expenses not included for tax purposes.”

“The organization has written document and retention guidelines.”

“Under irc regulation section 1.263(a)-1(f), the taxpayer hereby elects to apply the de minimis safe harbor election for the year ended 12/31/2021. Taxpayer name: classical 98.1 taxpayer address: 363 mercer street, seattle, wa 98109 taxpayer id number: 27-3067797”