2023-05-12T18:40:45-05:00 2022-06-30 910189318 MOSS ADAMS LLP 4747 EXECUTIVE DR SUITE 1300 SAN DIEGO CA 92121 990 2021-07-01 952040874 THE SAN DIEGO SYMPHONY ORCHESTRA ASSOCIATION SAND 6192350800 1245 SEVENTH AVENUE SAN DIEGO CA 92101 MARTHA GILMER CEO 6192350800 2023-05-11 1 MARTHA GILMER 999009999 JANE COLEMAN P01391236 8586271400 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z MARTHA GILMER 1245 SEVENTH AVENUE SAN DIEGO CA 92101 89735300 0 X WWW.SANDIEGOSYMPHONY.ORG X 1928 CA PERFORM CLASSICAL MUSIC & PROVIDE EDUCATIONAL MUSICAL OPPORTUNITIES TO SAN DIEGO. 33 33 543 275 0 0 55805566 70936837 357313 13033993 9167 9455 511749 5383334 56683795 89363619 0 0 0 0 11933515 20425214 43369 46309 4541139 7703974 23684940 19680858 44156463 37002937 45207156 168111113 199800029 74102338 56864360 94008775 142935669 CHANGING LIVES THROUGH MUSIC 0 0 22907859 13033993 CONCERT EXPENSES: TO PROVIDE EDUCATIONAL AND CULTURAL ENRICHMENT TO THE SAN DIEGO AREA THROUGH LIVE MUSICAL CONCERTS. 4167240 PROMOTION AND BOX OFFICE: TO PROMOTE THE SAN DIEGO SYMPHONY ORCHESTRA ASSOCIATION'S MANY PERFORMANCES, RECEPTIONS AND EVENTS. 270930 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. 27346029 1 1 0 0 0 0 0 1 0 1 1 0 0 0 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 1 128 0 1 543 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 0 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 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 EVELYN LAMDEN BOARD MEMBER (THRU 9/21) 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 JAMES FITZPATRICK BOARD MEMBER (THRU 10/21) 4.00 0.00 X 0 0 0 JANET GORRIE BOARD MEMBER 4.00 0.00 X 0 0 0 JATHAN SEGUR BOARD MEMBER 4.00 0.00 X 0 0 0 JEFF LIGHT BOARD MEMBER 4.00 0.00 X 0 0 0 JOHN ZYGOWICZ BOARD MEMBER 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 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 RILEY MIXSON BOARD MEMBER (THRU 4/22) 4.00 0.00 X 0 0 0 SAM ERSAN VICE CHAIR (THRU 2/22) 4.00 0.00 X 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 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 326937 0 50294 MAUREEN CAMPBELL MELVILLE C.F.O 40.00 0.00 X 189784 0 26399 LEA SLUSHER VICE PRESIDENT OF ARTISTIC PLANNING 40.00 0.00 X 170319 0 5199 CRAIG HALL VICE PRESIDENT OF MARKETING & COMMUNICATIONS 40.00 0.00 X 200000 0 36643 JEFF THAYER CONCERT MASTER 40.00 0.00 X 197699 0 35164 KATHERINE MCDONALD CHIEF OF STAFF 40.00 0.00 X 212861 0 18399 RAFAEL PAYARE TORRES MUSIC DIRECTOR 40.00 0.00 X 597500 0 57000 SHERI BROEDLOW VICE PRESIDENT OF INSTITUTIONAL ADVANCEMENT 40.00 0.00 X 160376 0 23450 2055476 0 252548 17 0 1 0 4040 - FORTY FORTY EXPERIENCE DESIGN LL 8 DAVIS DRIVE STE D TIBURON CA 94920 BRANDING AND DESIGN SERVICES 470270 OPUS 3 ARTISTS LLC 348 WEST 57TH STREET SUITE 282 NEW YORK NY 10019 TALENT AGENT 254335 ALLEGRA 7515 METROPOLITAN DR 405 SAN DIEGO CA 92108 MARKETING AND PRINT SOLUTIONS 202285 STUDIO ZAUSCHER LLC 4909 RUFFNER ST SAN DIEGO CA 92111 LIVE VIDEO PRODUCTION AND EVENT STREAMIN 198439 BEST VALUE COMMERCIAL CLEANING SERVICE 737 DUORO DRIVE CHULA VISTA CA 91910 CLEANING SERVICES 169790 12 395671 5535500 13611170 51394496 528366 70936837 CONCERT TICKETS 711190 11778148 11778148 OTHER PERFORMANCE REVENUE 711190 1255845 1255845 13033993 9455 9455 2426969 0 2426969 2426969 2426969 1069777 395671 371681 698096 698096 2258269 0 2258269 2258269 89363619 13033993 0 5392789 X 899726 899726 14863259 11226278 2911778 725203 1450435 1363355 62124 24956 1890822 1534536 269008 87278 1320972 970749 281865 68358 241292 241292 222162 222162 46309 46309 8994833 6463745 317726 2213362 1621011 11014 1562031 47966 915704 508030 373585 34089 492187 37862 454325 42169 42169 1270535 619670 650081 784 204031 152329 49384 2318 826676 826676 4467588 3026398 1441190 380748 380748 CREDIT CARD PROCESSING 570019 478193 91826 GRAPHIC DESIGN 512750 430000 82750 PARKING 321710 321710 2601525 911701 573884 1115940 44156463 27346029 12269295 4541139 3264380 11551750 17839304 6333706 21361420 30539710 243864 4021808 2288204 3335600 164831088 21792987 122068555 143038101 948085 882053 97301 97301 168111113 199800029 14474084 9280131 3838885 8983415 0 0 48887465 34181001 6901904 4419813 74102338 56864360 X 60748491 82117061 33260284 60818608 94008775 142935669 168111113 199800029 X 45207156 -113836 3833574 X X 0 1 X 1 0 X 16502311 28020826 38260645 55805566 70936837 209526185 16502311 28020826 38260645 55805566 70936837 209526185 73055836 136470349 115827 236261 768445 224710 2436424 3781667 99863 219876 5642 289729 698096 1313206 254774 108975 267241 6477 2258269 2895736 217516794 39304518 0.62740 0.62430 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS CONCESSION SALES - 2017 AMOUNT: $ 254,774. 2018 AMOUNT: $ 108,975. 2019 AMOUNT: $ 267,241. 2020 AMOUNT: $ 6,477. 2021 AMOUNT: $ 2,258,269. 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 X HISTORICAL MUSICAL INSTRUME 0 948085 -28801 32091 5140 882053 808049 185727 39871 5820 948085 1000961 -147667 39462 5783 808049 1009844 35523 38615 5791 1000961 992200 61678 38216 5819 1009844 0.00000 1.00000 0.00000 1 0 2370000 2370000 104349347 10490980 93858367 14530272 8590878 5939394 14794012 2711129 12082883 28787457 28787457 143038101 PENSION LIABILITY 4419813 4419813 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, 2022 AND 2021. X X X X X X X 1 THEATER DIRECT INC 4213 W BURBANK BOULEVARD BURBANK CA 91505 OUTGOING TELEFUNDING CALLS TO PROSPECTS FOR ANNUAL FUND CONT 0 127907 46309 81598 127907 46309 81598 CA GALA 1354757 365784 988973 68210 87039 11166 147518 HOME FOR THE HOLIDAYS 110691 29887 80804 57748 1465448 395671 1069777 68210 87039 11166 205266 371681 698096 X X X X 0 1 0 0 0 0 0 1 0 RAFAEL PAYARE TORRES MUSIC DIRECTOR 597500 0 0 0 0 0 0 0 57000 0 654500 0 0 0 MARTHA A GILMER C.E.O 326937 0 0 0 0 0 43260 0 7034 0 377231 0 0 0 CRAIG HALL VICE PRESIDENT OF MARKETING & COMMUN 195000 0 5000 0 0 0 19500 0 17143 0 236643 0 0 0 JEFF THAYER CONCERT MASTER 197699 0 0 0 0 0 19500 0 15664 0 232863 0 0 0 KATHERINE MCDONALD CHIEF OF STAFF 212861 0 0 0 0 0 18000 0 399 0 231260 0 0 0 MAUREEN CAMPBELL MELVILLE C.F.O 189784 0 0 0 0 0 26000 0 399 0 216183 0 0 0 SHERI BROEDLOW VICE PRESIDENT OF INSTITUTIONAL ADVA 160376 0 0 0 0 0 14515 0 8935 0 183826 0 0 0 LEA SLUSHER VICE PRESIDENT OF ARTISTIC PLANNING 170319 0 0 0 0 0 4800 0 399 0 175518 0 0 0 PART I, LINE 4B MARTHA GILMER, CEO, PARTICIPATED IN A 457(F) PLAN. NO CONTRIBUTIONS OR DISTRIBUTIONS WERE MADE FOR TAX YEAR 2021. PART I, LINE 7 BONUSES ARE AWARDED WITHIN A SPECIFIED RANGE AND ARE BASED ON ACHIEVING GOALS. X 17 528366 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 DIRECTOR AND BOARD IF APPROPRIATE. THERE HAVE BEEN NO INCIDENCES OF CONFLICT DURING THE YEAR ENDING JUNE 30, 2022. FORM 990, PART VI, SECTION B, LINE 14: THE SAN DIEGO SYMPHONY ORCHESTRA ASSOCIATION'S BOARD IS IN THE PROCESS OF ADOPTING A WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY. 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 JANUARY 2022. 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, OTHER INFORMATION: THE ORGANIZATION RECORDED $2,220,067 OF REVENUE RELATED TO THE EMPLOYEE RETENTION TAX CREDIT FOR THE TAX YEAR ENDED JUNE 30, 2022. THE ENTIRE AMOUNT RELATED TO THE PRIOR PERIOD AND IS REPORTED AS A CHANGE IN NET ASSETS PRIOR PERIOD ADJUSTMENT ON FORM 990 PART XI. FORM 990, PART IX, LINE 11G GUEST ARTIST FEES & EXPENSES: PROGRAM SERVICE EXPENSES 4,115,741. MANAGEMENT AND GENERAL EXPENSES 10,244. FUNDRAISING EXPENSES 2,100. TOTAL EXPENSES 4,128,085. PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 2,016,578. MANAGEMENT AND GENERAL EXPENSES 307,482. FUNDRAISING EXPENSES 131,295. TOTAL EXPENSES 2,455,355. CONSTRUCTION COSTS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 2,079,967. TOTAL EXPENSES 2,079,967. MUSIC DIRECTOR CONDUCTING FEE: PROGRAM SERVICE EXPENSES 331,426. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 331,426. FORM 990, PART XI, LINE 9: CHANGE IN SPLIT INTEREST -868,584. OTHER COMPREHENSIVE PENSION GAIN 2,482,091. EMPLOYEE RETENTION TAX CREDIT 2,220,067. 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 0 1 1 0 0 1 0 SAN DIEGO SYMPHONY FOUNDATION C 5535500 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 306050 CASH