2024-05-15T14:12:12-05:00 2023-06-30 910189318 MOSS ADAMS LLP 4747 EXECUTIVE DR SUITE 1300 SAN DIEGO CA 92121 990 2022-07-01 952040874 THE SAN DIEGO SYMPHONY ORCHESTRA ASSOCIATION SAND 6192350800 1245 SEVENTH AVENUE SAN DIEGO CA 92101 MARTHA GILMER CEO 6192350800 2024-05-15 1 MARTHA GILMER 999009999 1 JANE COLEMAN P01391236 8586271400 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MARTHA GILMER 1245 SEVENTH AVENUE SAN DIEGO CA 92101 93276564 0 X WWW.SANDIEGOSYMPHONY.ORG X 1928 CA TO PROMOTE THE CAUSE OF MUSICAL ART AND CULTURE IN THE COUNTY AND COMMUNITY 33 33 876 2000 0 0 70936837 66472808 13033993 18677568 9455 53451 5383334 7755943 89363619 92959770 0 0 0 0 20425214 24434234 46309 177105 3676312 23684940 29121686 44156463 53733025 45207156 39226745 199800029 259140120 56864360 75580700 142935669 183559420 CHANGING LIVES THROUGH MUSIC 0 0 30909713 18677568 CONCERT EXPENSES: TO PROVIDE EDUCATIONAL AND CULTURAL ENRICHMENT TO THE SAN DIEGO AREA THROUGH LIVE MUSICAL CONCERTS. 4342754 PROMOTION AND BOX OFFICE: TO PROMOTE THE SAN DIEGO SYMPHONY ORCHESTRA ASSOCIATION'S MANY PERFORMANCES, RECEPTIONS AND EVENTS. 464715 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. 35717182 1 1 0 0 0 0 0 1 0 1 1 0 0 1 1 1 0 1 0 0 0 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 1 226 0 1 876 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 ALAN PROHASKA BOARD MEMBER 4.00 0.00 X 0 0 0 ANTHONY C BOGANEY MD FACS BOARD MEMBER 4.00 0.00 X 0 0 0 ARLENE INCH BOARD MEMBER 4.00 0.00 X 0 0 0 BEN CLAY BOARD MEMBER 4.00 0.00 X 0 0 0 CHRISTOPHER SICKELS BOARD MEMBER 4.00 0.00 X 0 0 0 COLETTE CARSON ROYSTON VICE CHAIR 4.00 0.00 X X 0 0 0 DAVID BIALIS BOARD MEMBER 4.00 0.00 X 0 0 0 DAVID SNYDER IMMEDIATE PAST CHAIR 4.00 0.20 X 0 0 0 DEBORAH PATE BOARD MEMBER 4.00 0.00 X 0 0 0 DONALD SLATE BOARD MEMBER 4.00 0.00 X 0 0 0 FRANK VIZCARRA BOARD MEMBER 4.00 0.00 X 0 0 0 GLORIA STONE BOARD MEMBER 4.00 0.00 X 0 0 0 HAL FUSON CHAIR 4.00 2.00 X X 0 0 0 J WILLIAM WEBER VICE CHAIR 4.00 0.00 X X 0 0 0 JANET GORRIE BOARD MEMBER 4.00 0.00 X 0 0 0 JATHAN SEGUR BOARD MEMBER (THRU 10/22) 4.00 0.00 X 0 0 0 JEFF LIGHT BOARD MEMBER 4.00 0.00 X 0 0 0 JOHN ZYGOWICZ BOARD MEMBER (THRU 02/23) 4.00 0.00 X 0 0 0 JULIA BROWN BOARD MEMBER 4.00 0.00 X 0 0 0 KATHLEEN DAVIS TREASURER 4.00 0.00 X X 0 0 0 KRIS KOPENSKY BOARD MEMBER 4.00 0.00 X 0 0 0 LINDA PLATT SECRETARY 4.00 0.00 X X 0 0 0 LISA BEHUN BOARD MEMBER 4.00 0.00 X 0 0 0 LISETTE FARRELL BOARD MEMBER 4.00 0.00 X 0 0 0 MARIVI SHIVERS BOARD MEMBER 4.00 0.00 X 0 0 0 MARY CASILLAS SALAS BOARD MEMBER 4.00 0.00 X 0 0 0 MITCHELL WOODBURY BOARD MEMBER 4.00 0.20 X 0 0 0 NANCY HONG BOARD MEMBER 4.00 0.00 X 0 0 0 PAM CESAK BOARD MEMBER 4.00 0.00 X 0 0 0 PHYLLIS EPSTEIN BOARD MEMBER 4.00 0.00 X 0 0 0 SHERRON SCHUSTER BOARD MEMBER 4.00 0.00 X 0 0 0 TERRY ATKINSON VICE CHAIR 4.00 0.00 X X 0 0 0 TIMOTHY BARELLI BOARD MEMBER 4.00 0.00 X 0 0 0 UNA DAVIS VICE CHAIR 4.00 0.00 X X 0 0 0 WARREN KESSLER BOARD MEMBER 4.00 0.20 X 0 0 0 MARTHA A GILMER C.E.O 40.00 0.20 X 454686 0 29354 MAUREEN CAMPBELL MELVILLE C.F.O 40.00 0.00 X 211901 0 18289 LEA SLUSHER VICE PRESIDENT OF ARTISTIC PLANNING 40.00 0.00 X 224901 0 14889 CRAIG HALL VICE PRESIDENT OF MARKETIN 40.00 0.00 X 176919 0 34542 JEFF THAYER CONCERT MASTER 40.00 0.00 X 254095 0 32067 KATHERINE MCDONALD CHIEF OF STAFF 40.00 0.00 X 219921 0 18705 RAFAEL PAYARE TORRES MUSIC DIRECTOR 40.00 0.00 X 562000 0 0 SHERI BROEDLOW VP OF INSTITUTUTIONAL ADVANCEMENT 40.00 0.00 X 203120 0 30301 2307543 0 178147 48 0 1 0 BEST VALUE COMMERCIAL CLEANING SERVICE 737 DUORO DRIVE CHULA VISTA CA 91910 CLEANING SERVICES 358669 ALLEGRA 7515 METROPOLITAN DR 405 SAN DIEGO CA 92108 MARKETING AND PRINT SOLUTIONS 348477 CREATIVE ARTISTS AGENCY 405 LEXINGTON AVE 19TH FLOOR NEW YORK NY 10174 TALENT AGENT 266850 4040 - FORTY FORTY EXPERIENCE DESIGN LL 8 DAVIS DRIVE STE D TIBURON CA 94920 BRANDING AND DESIGN SERVICES 213513 GROUP W MANAGEMENT LLC DBA GROUP W MANAG 154 GRAND STREET STE 4S-05 NEW YORK NY 10013 CHEF AND MENU PLANNING 200000 11 314111 5803400 3865533 56489764 381263 66472808 CONCERT TICKETS 711190 16412837 16412837 OTHER PERFORMANCE REVENUE 711190 2264731 2264731 18677568 53451 53451 4135776 0 4135776 4135776 4135776 769030 314111 316794 452236 452236 3167931 0 3167931 3167931 92959770 18677568 0 7809394 X 973027 973027 18831424 14505634 3257721 1068069 2055485 1624489 430996 1052072 850630 201442 1522226 1109321 330270 82635 137210 19712 117498 209644 209644 177105 177105 11926013 10568029 276918 1081066 1938365 17304 1815133 105928 1138878 822438 303410 13030 668688 227983 440705 166262 166262 2110016 763657 1346359 198239 135950 50624 11665 60983 32279 28704 83849 83849 4993676 3383477 1610199 282574 282574 CREDIT CARD PROCESSING 518103 406775 111328 DONOR RECEPTIONS 337094 337094 4352092 1083242 2580458 688392 53733025 35717182 14339531 3676312 11551750 10226183 6333706 8490186 30539710 29414894 4021808 3439996 3335600 2153378 213475408 26786662 143038101 186688746 882053 900925 97301 17825812 199800029 259140120 9280131 19357086 8983415 9311871 34181001 25437396 4419813 21474347 56864360 75580700 X 82117061 74222234 60818608 109337186 142935669 183559420 199800029 259140120 X 39226745 62937 1334069 X X 0 1 X 1 0 X 28016826 38260645 55800566 70936837 66472808 259487682 28016826 38260645 55800566 70936837 66472808 259487682 70214196 189273486 236261 768445 224710 2436424 4189227 7855067 219876 5642 289729 698096 452236 1665579 108975 267241 6477 2258269 3167931 5808893 274817221 49313388 0.68870 0.62740 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS CONCESSION SALES - 2018 AMOUNT: $ 108,975. 2019 AMOUNT: $ 267,241. 2020 AMOUNT: $ 6,477. 2021 AMOUNT: $ 2,258,269. 2022 AMOUNT: $ 3,167,931. 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 109699090 980000 7999868 5803400 314877 112560681 124380960 306050 -9108368 5535500 344052 109699090 101494628 0 28621769 5430000 305437 124380960 105663161 50370 1468336 5386400 300839 101494628 55603310 50010075 3902186 3852410 105663161 0.00000 1.00000 0.00000 1 1 1 2370000 2370000 104482633 13963957 90518676 14530272 9187811 5342461 15192506 3634894 11557612 76899997 76899997 186688746 MUSIC LIBRARY 97301 RIGHT OF USE LEASE ASSET 17728511 17825812 PENSION LIABILITY 3085744 RIGHT OF USE LEASE LIABILITY 18388603 21474347 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, 2023 AND 2022. 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 791750 138556 653194 THEATER DIRECT INC 4213 W BURBANK BOULEVARD BURBANK CA 91505 OUTGOING TELEFUNDING CALLS TO PROSPECTS FOR ANNUAL FUND CONT 0 106690 38549 68141 898440 177105 721335 CA GALA 895225 259615 635610 72278 181721 HOME FOR THE HOLIDAYS 126080 36563 89517 48000 2 61836 17933 43903 6852 3125 4818 1083141 314111 769030 79130 3125 234539 316794 452236 X 1 1 X X X X 0 1 0 0 0 0 0 0 0 RAFAEL PAYARE TORRES MUSIC DIRECTOR 524000 0 0 0 38000 0 0 0 0 0 562000 0 0 0 MARTHA A GILMER C.E.O 454686 0 0 0 0 0 15250 0 14104 0 484040 0 0 0 JEFF THAYER CONCERT MASTER 254095 0 0 0 0 0 0 0 32067 0 286162 0 0 0 LEA SLUSHER VICE PRESIDENT OF ARTISTIC PLANNING 224901 0 0 0 0 0 7200 0 7689 0 239790 0 0 0 KATHERINE MCDONALD CHIEF OF STAFF 219921 0 0 0 0 0 11016 0 7689 0 238626 0 0 0 SHERI BROEDLOW VP OF INSTITUTUTIONAL ADVANCEMENT 203120 0 0 0 0 0 10763 0 19538 0 233421 0 0 0 MAUREEN CAMPBELL MELVILLE C.F.O 211901 0 0 0 0 0 10600 0 7689 0 230190 0 0 0 CRAIG HALL VICE PRESIDENT OF MARKETIN 176919 0 0 0 0 0 9713 0 24829 0 211461 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 2022. X 18 381263 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, 2023. 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. THIS PROCESS WAS LAST DONE JAN - FEB 2023. 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 7,257,560. MANAGEMENT AND GENERAL EXPENSES 7,407. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,264,967. PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 426,908. MANAGEMENT AND GENERAL EXPENSES 266,077. FUNDRAISING EXPENSES 54,304. TOTAL EXPENSES 747,289. CONSTRUCTION COSTS: PROGRAM SERVICE EXPENSES 609,538. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 1,024,907. TOTAL EXPENSES 1,634,445. SECURITY: PROGRAM SERVICE EXPENSES 1,695,910. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 510. TOTAL EXPENSES 1,696,420. CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 578,113. MANAGEMENT AND GENERAL EXPENSES 3,434. FUNDRAISING EXPENSES 1,345. TOTAL EXPENSES 582,892. FORM 990, PART XI, LINE 9: OTHER COMPREHENSIVE PENSION GAIN 1,334,069. FORM 990, PART XII, LINE 2B: AUDIT FINANCIAL STATEMENTS ARE PREPARED ON A COMBINED BASIS BECAUSE AUDITING STANDARDS SO REQUIRE. HOWEVER A SEPARATE BALANCE SHEET AND STATEMENT OF ACTIVITY FOR EACH MEMBER OF THE COMBINED GROUP IS PRESENTED IN THE AUDITED FINANCIAL STATEMENT REPORT. 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 1 0 0 0 0 0 0 1 1 1 1 0 0 1 0 SAN DIEGO SYMPHONY FOUNDATION C 5803400 CASH SAN DIEGO SYMPHONY FOUNDATION 50000 N FMV SAN DIEGO SYMPHONY FOUNDATION 50000 O FMV SAN DIEGO SYMPHONY FOUNDATION 50000 R CASH SAN DIEGO SYMPHONY FOUNDATION L 980000 CASH SAN DIEGO SYMPHONY FOUNDATION 50000 E 0 FMV SAN DIEGO SYMPHONY FOUNDATION 50000 M 0 FMV