2025-04-24T15:03:39-05:00 2024-06-30 910189318 MOSS ADAMS LLP 4747 EXECUTIVE DR SUITE 1300 SAN DIEGO CA 92121 990 2023-07-01 952040874 THE SAN DIEGO SYMPHONY ORCHESTRA ASSOCIATION SAND 6192350800 1245 SEVENTH AVENUE SAN DIEGO CA 92101 MARTHA GILMER CEO 6192350800 2025-04-17 1 1 JANE COLEMAN P01391236 8586271400 2023 2025-03-06 01:10:19Z MARTHA GILMER 1245 SEVENTH AVENUE SAN DIEGO CA 92101 96500512 0 X WWW.SANDIEGOSYMPHONY.ORG X 1928 CA TO PROMOTE THE CAUSE OF MUSICAL ART AND CULTURE IN THE COUNTY AND COMMUNITY 33 33 710 2000 0 0 66472808 68663672 18677568 18732212 53451 181754 7755943 8891127 92959770 96468765 0 0 0 0 24434234 25845588 177105 198533 2148346 29121686 25687839 53733025 51731960 39226745 44736805 259140120 317687118 75580700 87720960 183559420 229966158 CHANGING LIVES THROUGH MUSIC 0 0 37628791 18732212 CONCERT EXPENSES: TO PROVIDE EDUCATIONAL AND CULTURAL ENRICHMENT TO THE SAN DIEGO AREA THROUGH LIVE MUSICAL CONCERTS. 4015454 0 PROMOTION AND BOX OFFICE: TO PROMOTE THE SAN DIEGO SYMPHONY ORCHESTRA ASSOCIATION'S MANY PERFORMANCES, RECEPTIONS AND EVENTS. 583342 0 EDUCATION OUTREACH: ADMINISTRATIVE AND PLANNING ACTIVITIES IN ASSISTING IN THE DEVELOPMENT OF FUTURE MUSICIANS AND TO BUILD FUTURE AUDIENCES. THE MAJORITY OF EXPENSES RELATING TO EDUCATION PROGRAMS ARE INCLUDED UNDER CONCERT EXPENSE ABOVE. 42227587 1 1 0 0 0 0 0 1 0 1 1 0 0 1 1 1 0 1 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 1 0 0 0 1 142 0 1 710 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 33 33 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X THE ORGANIZATION 6192350800 1245 SEVENTH AVENUE SAN DIEGO CA 92101 DAVID SNYDER CHAIR 8.00 0.20 X X 0 0 0 COLETTE CARSON ROYSTON VICE CHAIR 0.40 0.00 X X 0 0 0 J WILLIAM WEBER VICE CHAIR (THRU 09/23) 0.40 0.00 X X 0 0 0 UNA DAVIS VICE CHAIR 0.40 0.00 X X 0 0 0 LINDA PLATT SECRETARY 0.40 0.00 X X 0 0 0 KATHLEEN DAVIS TREASURER 0.40 0.00 X X 0 0 0 ALAN PROHASKA BOARD MEMBER 0.40 0.00 X 0 0 0 ANTHONY C BOGANEY MD FACS BOARD MEMBER 0.40 0.00 X 0 0 0 ARLENE INCH BOARD MEMBER 0.40 0.00 X 0 0 0 BEN CLAY BOARD MEMBER 0.40 0.00 X 0 0 0 CHRISTOPHER SICKELS BOARD MEMBER 0.40 0.00 X 0 0 0 DAVID BIALIS BOARD MEMBER 0.40 0.00 X 0 0 0 DEBORAH PATE BOARD MEMBER 0.40 0.00 X 0 0 0 DONALD SLATE BOARD MEMBER 0.40 0.00 X 0 0 0 FRANK VIZCARRA BOARD MEMBER 0.40 0.00 X 0 0 0 GLORIA STONE BOARD MEMBER 0.40 0.00 X 0 0 0 HAL FUSON IMMEDIATE PAST CHAIR 0.40 0.20 X 0 0 0 JANET GORRIE BOARD MEMBER 0.40 0.00 X 0 0 0 JEFF LIGHT BOARD MEMBER (THRU 01/24) 0.40 0.00 X 0 0 0 JERRI-ANN JACOBS BOARD MEMBER 0.40 0.00 X 0 0 0 JULIA BROWN BOARD MEMBER 0.40 0.00 X 0 0 0 KAREN SILBERMAN BOARD MEMBER 0.40 0.00 X 0 0 0 KRIS KOPENSKY BOARD MEMBER 0.40 0.00 X 0 0 0 LISA BEHUN BOARD MEMBER 0.40 0.00 X 0 0 0 LISETTE FARRELL BOARD MEMBER 0.40 0.00 X 0 0 0 MARIVI SHIVERS BOARD MEMBER 0.40 0.00 X 0 0 0 MARTHA G DENNIS BOARD MEMBER 0.40 0.00 X 0 0 0 MARY CASILLAS SALAS BOARD MEMBER 0.40 0.00 X 0 0 0 MICHELLE ARTHUR BOARD MEMBER 0.40 0.00 X 0 0 0 MITCHELL WOODBURY BOARD MEMBER 0.40 0.20 X 0 0 0 NANCY HONG BOARD MEMBER 0.40 0.00 X 0 0 0 PHYLLIS EPSTEIN BOARD MEMBER 0.40 0.00 X 0 0 0 SHERRON SCHUSTER BOARD MEMBER 0.40 0.00 X 0 0 0 TIMOTHY BARELLI BOARD MEMBER 0.40 0.00 X 0 0 0 WARREN KESSLER BOARD MEMBER 0.40 0.20 X 0 0 0 MARTHA A GILMER C.E.O 40.00 0.20 X 453095 0 51912 MAUREEN CAMPBELL MELVILLE C.F.O 40.00 0.00 X 214481 0 23286 LEA SLUSHER VICE PRESIDENT OF ARTISTIC PLANNING 40.00 0.00 X 224617 0 23418 RAFAEL PAYARE TORRES MUSIC DIRECTOR 40.00 0.00 X 563500 0 0 JEFF THAYER CONCERT MASTER 40.00 0.00 X 289514 0 35515 KATHERINE MCDONALD CHIEF OF STAFF 40.00 0.00 X 223526 0 19775 SHERI BROEDLOW VP OF INSTITUTUTIONAL ADVANCEMENT 40.00 0.00 X 205891 0 33320 CRAIG HALL VICE PRESIDENT MARKETING, & COMMUNICATIONS 40.00 0.00 X 181469 0 37134 2356093 0 224360 61 0 1 0 RUDOLPH & SLETTEN INC 7584 METROPOLITAN DR SUITE 100 SAN DIEGO CA 92108 CONSTRUCTION OF JACOBS MUSIC HALL 53595466 SOLOTECH SALES & INTEGRATION USA INC 1717 DIPLOMACY ROW ORLANDO FL 32809 AUDIOVISUAL CONSTRUCTION 2912727 HGA SDS 12-1861 PO BOX 86 MINNEAPOLIS MN 55486 ARCHITECTURE AND ENGINEERING 2387772 ELITE SHOW SERVICES INC 2878 CAMINO DEL RIO S STE 260 SAN DIEGO CA 92108 SECURITY 1585480 EVERGREENE ARCHITECTURAL ARTS INC 253 36TH ST STE 5-C BROOKLYN NY 11232 ARCHITECTUAL DESIGN OF JACOBS MUSIC HALL 1457865 50 90865 5931400 452543 62188864 77231 68663672 CONCERT TICKETS 711190 16429593 16429593 OTHER PERFORMANCE REVENUE 711190 2302619 2302619 18732212 181754 181754 5253594 0 5253594 5253594 5253594 21825 90865 31747 -9922 -9922 3163902 0 3163902 3163902 483553 483553 483553 96468765 18732212 0 9072881 X 978384 978384 20949508 18830249 1071427 1047832 1557270 1311754 141951 103565 712514 625905 37193 49416 1647912 1434755 131854 81303 275175 182262 92913 174318 174318 198533 198533 8453185 8034882 327491 90812 1199053 1094380 104673 841514 672920 161845 6749 814820 272580 542240 173643 173643 2760088 1981848 778240 315027 284181 25521 5325 50264 12139 38125 127607 127607 5079432 5079432 316310 316310 CREDIT CARD PROCESSING 551869 441197 110672 4555534 1795460 2410608 349466 51731960 42227587 7356027 2148346 10226183 10214166 8490186 6065615 29414894 23971184 3439996 5532992 2153378 2866475 282325852 31866094 186688746 250459758 900925 935344 17825812 17641584 259140120 317687118 19357086 24780980 9311871 13533234 25437396 29053059 21474347 20353687 75580700 87720960 X 74222234 68904877 109337186 161061281 183559420 229966158 259140120 317687118 X 44736805 77473 1592460 X 0 1 X 1 0 X 38260645 55800566 70936837 66472808 68663672 300134528 38260645 55800566 70936837 66472808 68663672 300134528 67876731 232257797 768445 224710 2436424 4189227 5435348 13054154 5642 289729 698096 452236 0 1445703 267241 6477 2258269 3167931 3647455 9347373 323981758 59226364 0.71690 0.68870 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS CONCESSION SALES - 2019 AMOUNT: $ 267,241. 2020 AMOUNT: $ 6,477. 2021 AMOUNT: $ 2,258,269. 2022 AMOUNT: $ 3,167,931. 2023 AMOUNT: $ 3,163,902. OTHER REVENUE - 2023 AMOUNT: $ 483,553. PART II: THE ORGANIZATION IS CLASSIFIED BY THE IRS AS A 509(A)(2) ORGANIZATION. PART II SCHEDULE A IS COMPLETED FOR PURPOSES OF SCHEDULE B REPORTING AS THE ORGANIZATION MEETS THE 509(A)(1) TESTING. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7205947 X X HISTORICAL MUSICAL INSTRUME 0 112560681 1270000 10668841 5931400 321335 118246787 109699090 980000 7999868 5803400 314877 112560681 124380960 306050 -9108368 5535500 344052 109699090 101494628 28621769 5430000 305437 124380960 105663161 50370 1468336 5386400 300839 101494628 0.00000 1.00000 0.00000 1 1 1 2370000 2370000 104322581 17441376 86881205 14690324 9767147 4923177 15860109 4657571 11202538 145082838 145082838 250459758 MUSIC LIBRARY 97301 RIGHT OF USE LEASE ASSET 17544283 17641584 PENSION BENEFIT OBLIGATION 1493284 RIGHT OF USE LEASE LIABILITY 18860403 20353687 X PART III, LINE 4: MUSIC COLLECTIONS ARE HELD IN PERPETUITY TO PROMOTE AND PRESERVE MUSICAL COMPOSITIONS. PART V, LINE 4: GENERATE INCOME TO SUPPORT SAN DIEGO SYMPHONY ORCHESTRA ASSOCIATION OPERATIONS. PART X, LINE 2: SDSO AND SDSF ARE BOTH EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. SDSO AND SDSF FOLLOW THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10, INCOME TAXES, RELATED TO ACCOUNTING FOR UNCERTAIN TAX POSITIONS. SDSO AND SDSF HAVE NO UNRECOGNIZED TAX BENEFITS OR LIABILITIES AS OF JUNE 30, 2024 AND 2023. NORTH AMERICA 0 0 PROGRAM SERVICES CONCERTS 34482 0 0 0 0 0 0 34482 0 34482 0 0 0 0 0 0 X X X X X X X 1 SUPERLATIVE GROUP INC 2843 FRANKLIN BOULEVARD CLEVELAND OH 44113 ASSISTS WITH NAMING RIGHTS AND SPONSORSHIP VALUATION, SALES 0 866454 141920 724534 THEATER DIRECT INC 4213 W BURBANK BOULEVARD BURBANK CA 91505 OUTGOING TELEFUNDING CALLS TO PROSPECTS FOR ANNUAL FUND 0 137470 56613 80857 1003924 198533 805391 CA DISCOVERY NIGHT 112690 90865 21825 14165 13840 3742 112690 90865 21825 14165 13840 3742 31747 -9922 X 1 1 X X X X 0 1 0 0 0 0 0 0 0 RAFAEL PAYARE TORRES MUSIC DIRECTOR 525500 0 0 0 38000 0 0 0 0 0 563500 0 0 0 MARTHA A GILMER C.E.O 453095 0 0 0 0 0 35476 0 16436 0 505007 0 0 0 JEFF THAYER CONCERT MASTER 289514 0 0 0 0 0 0 0 35515 0 325029 0 0 0 LEA SLUSHER VICE PRESIDENT OF ARTISTIC PLANNING 224617 0 0 0 0 0 7200 0 16218 0 248035 0 0 0 KATHERINE MCDONALD CHIEF OF STAFF 223526 0 0 0 0 0 11011 0 8764 0 243301 0 0 0 SHERI BROEDLOW VP OF INSTITUTUTIONAL ADVANCEMENT 205891 0 0 0 0 0 10843 0 22477 0 239211 0 0 0 MAUREEN CAMPBELL MELVILLE C.F.O 214481 0 0 0 0 0 10759 0 12527 0 237767 0 0 0 CRAIG HALL VICE PRESIDENT MARKETING, & COMMUNICATIONS 181469 0 0 0 0 0 9441 0 27693 0 218603 0 0 0 PART I, LINE 1A THE ORGANIZATION'S MUSIC DIRECTOR, A HIGHEST COMPENSATED EMPLOYEE, RECEIVES HOUSING ALLOWANCE THAT IS REPORTED AS TAXABLE COMPENSATION. PART I, LINE 4B THE ORGANIZATION'S CEO PARTICIPATES IN A 457(F) PLAN. NO CONTRIBUTIONS OR DISTRIBUTIONS WERE MADE FOR TAX YEAR 2023. X 8 77231 MARKET VALUE 0 0 1 0 PART I, COLUMN (B): NUMBER OF CONTRIBUTIONS FORM 990, PART VI, SECTION A, LINE 6 INDIVIDUALS WHO PAY ANNUAL DUES, AS DETERMINED BY THE BOARD OF DIRECTORS, TO THE ASSOCIATION BECOME MEMBERS FOR THAT FISCAL YEAR. THERE IS ONE CLASS OF MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A AT THE ANNUAL MEMBERS MEETING, MEMBERS VOTE ON THE ELECTION OF DIRECTORS BASED UPON THE EXPIRATION OF EXISTING DIRECTORS' TERMS. PER OUR BYLAWS, THE ASSOCIATION IS AUTHORIZED NUMBER OF DIRECTORS IS 48; 24 OF WHOM SHALL BE SUBJECT TO VOTE BY THE MEMBERS, AND 24 OF WHOM SHALL BE DESIGNATED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT REVIEWS THE FORM 990, THEN THE AUDIT COMMITTEE REVIEWS AND APPROVES. THE ORGANIZATION MAKES THE FINAL VERSION OF THE FORM 990 AVAILABLE TO ALL BOARD MEMBERS THROUGH ITS PORTAL PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST QUESTIONNAIRE IS DELIVERED ANNUALLY TO THE BOARD MEMBERS. BOARD MEMBERS ARE ASKED TO BRING POTENTIAL CONFLICTS OF INTEREST TO THE CHIEF EXECUTIVE DIRECT COMMITTEE. THE CHIEF EXECUTIVE DIRECT COMMITTEE REGULARLY DISCUSSES POTENTIAL CONFLICTS & SOME MATTERS ARE BROUGHT TO THE ENTIRE BOARD OF DIRECTORS. IF A CONFLICT OF INTEREST ARISES, SUCH BOARD MEMBER IS NOT PERMITTED TO VOTE ON THE TRANSACTION. CONFLICT OF INTEREST FOR OFFICERS AND KEY EMPLOYEES ARE COVERED IN THE EMPLOYEE HANDBOOK AND IS PROHIBITED. IF A CONFLICT OF INTEREST ARISES IT IS BROUGHT TO THE ATTENTION OF THE EXECUTIVE COMMITTEE AND BOARD IF APPROPRIATE. THERE HAVE BEEN NO INCIDENCES OF CONFLICT DURING THE YEAR ENDING JUNE 30, 2024. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE CEO IS REVIEWED AND NEGOTIATED BY THE CEO COMPENSATION COMMITTEE AND APPROVED BY THE BOARD. THE PROCESS IS BASED ON COMPARABLE DATA AND IS DOCUMENTED IN THE MINUTES OF THE BOARD MEETING. THE MOST RECENT PROCESS WAS CONCLUDED WITH BOARD APPROVAL IN SPETEMBER 2024. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. ADDITIONALLY, THE COMBINED FINANCIAL STATEMENTS OF THE SAN DIEGO SYMPHONY ORCHESTRA ASSOCIATION AND SAN DIEGO SYMPHONY FOUNDATION ARE SUBJECT TO AN ANNUAL INDEPENDENT AUDIT. THE AUDIT REPORT IS AVAILABLE ON THE SAN DIEGO SYMPHONY'S WEBSITE AND IS ALSO AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G GUEST ARTIST FEES & EXPENSES: PROGRAM SERVICE EXPENSES 5,322,830. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,322,830. PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 488,549. MANAGEMENT AND GENERAL EXPENSES 162,148. FUNDRAISING EXPENSES 90,812. TOTAL EXPENSES 741,509. SECURITY: PROGRAM SERVICE EXPENSES 1,740,575. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,740,575. CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 482,928. MANAGEMENT AND GENERAL EXPENSES 165,343. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 648,271. FORM 990, PART XI, LINE 9: OTHER COMPREHENSIVE PENSION GAIN 1,592,460. SAN DIEGO SYMPHONY FOUNDATION 1245 SEVENTH AVE SAN DIEGO CA 92101 141858753 SUPPORT ORGANIZATION TO ASSOCIATION CA 501(C)(3) 12, III SAN DIEGO SYMPHONY ORCHESTRA ASSOCIATION 0 0 0 1 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 0 SAN DIEGO SYMPHONY FOUNDATION C 5931400 CASH SAN DIEGO SYMPHONY FOUNDATION L 1270000 CASH