2023-05-15T14:59:12-05:00 2022-06-30 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2021-07-01 596002520 Jacksonville Symphony Association Inc % THOMAS FLAHERTY JACK 9043540792 300 WATER STREET SUITE 200 JACKSONVILLE FL 32202 THOMAS FLAHERTY CFO 9043540792 2023-05-15 true THOMAS FLAHERTY 999009999 SABRE J LINAHAN P01372980 4048746244 2023-05-15 2 2021 2023-04-26 12:10:37Z STEVEN LIBMAN 300 WATER STREET SUITE 200 JACKSONVILLE FL 32202 12490598 false X www.jaxsymphony.org X 1950 FL THE MISSION OF THE JACKSONVILLE SYMPHONY IS TO ENRICH THE HUMAN SPIRIT THROUGH SYMPHONIC MUSIC. 32 31 237 110 0 10067183 9055522 1516576 2837231 120750 203709 286531 4621 11991040 12101083 4800 2100 0 0 6432906 7249103 0 0 890621 2324927 3458351 8762633 10709554 3228407 1391529 14561376 13168401 3912970 1649149 10648406 11519252 X TO PRESENT ARTISTICALLY EXCELLENT CLASSICAL AND OTHER ORCHESTRAL PERFORMANCES FOR THE ENJOYMENT, EDUCATION AND ENRICHMENT OF AN EVER-INCREASING DIVERSE AUDIENCE, WHILE MAINTAINING FISCAL INTEGRITY. false false 7468160 2816865 INDOOR CONCERT SERIES - What started in 1949 as a part-time performance group housed in the city's civic auditorium has blossomed into a world-class symphony orchestra with 60 full-time musicians and a 40-week concert season in its own performance home, Jacoby Symphony Hall. Headquartered in downtown Jacksonville, FL, the Jacksonville Symphony Association (JSA) has become one of region's most important cultural institutions, creating orchestral programs of the highest quality and enhancing the quality of life of more than 120,000 area residents through more than 100 performances, music education programs and community engagement activities. 284269 2100 70366 YOUTH MUSIC EDUCATION PROGRAM - The Jacksonville Symphony is the largest provider of music education in Northeast Florida. The Symphony's music education initiatives include a variety of student programs specifically designed to engage different age groups of students and provide opportunities for participation to those who currently lack access. Our VP of Music Education and DEI Initiatives works with school district administrators to develop and provide music education opportunities to students throughout the region. 7752429 true true false false false false false false true true true false false false true false true false false false false false false true false false false false true false false false false false false false false false false false false false true false false false true 79 0 true 237 true false false false false false true true false false false false false false X 32 31 false false false false false false false true true false false true true true true true true true true false X X THOMAS FLAHERTY 9043540792 300 WATER STREET SUITE 200 JACKSONVILLE FL 32202 MS COURTNEY LEWIS CONDUCTOR 40.0 0.0 X 222240 0 10914 MR STEVEN LIBMAN PRESIDENT & CEO 40.0 0.5 X X 227681 0 3640 MR J F BRYAN DIRECTOR 0.5 0.0 X 0 0 0 MR GREG ANDERSON DIRECTOR 0.5 0.0 X 0 0 0 MR DONALD A BALDWIN CHAIR 0.5 0.0 X X 0 0 0 MS MARTHA E BARRETT DIRECTOR 0.5 0.0 X 0 0 0 MR GILCHRIST B BERG DIRECTOR 0.5 0.5 X 0 0 0 MS POPPY CLEMENTS DIRECTOR 0.5 0.0 X 0 0 0 MR DOUGLAS A BOOHER DIRECTOR 0.5 0.0 X 0 0 0 MS KAREN ANN BOWER VICE CHAIR 0.5 0.5 X X 0 0 0 MR RAFAEL CALDERA DIRECTOR 0.5 0.0 X 0 0 0 MR CARL CANNON DIRECTOR 0.5 0.0 X 0 0 0 MRS CHUNG-HAE CASLER DIRECTOR 0.5 0.0 X 0 0 0 MR KEVIN CRAIG DIRECTOR 0.5 0.0 X 0 0 0 DR BARBARA DARBY EDD DIRECTOR 0.5 0.0 X 0 0 0 MS LORY DOOLITTLE DIRECTOR 0.5 0.0 X 0 0 0 MR R CHRIS DOERR TREASURER 0.5 0.0 X X 0 0 0 MR THOMAS M GALVIN JR DIRECTOR 0.5 0.0 X 0 0 0 MR MICHAEL R IMBRIANI DIRECTOR 0.5 0.0 X 0 0 0 MR JIM JOHNSON DIRECTOR 0.5 0.0 X 0 0 0 MR RANDY JOHNSON DIRECTOR 0.5 0.0 X 0 0 0 MR CHARLES S JOSEPH DIRECTOR 0.5 0.5 X 0 0 0 MS DANA L KARZAN DIRECTOR 0.5 0.0 X 0 0 0 DR TIMOTHY SNYDER DIRECTOR 0.5 0.0 X 0 0 0 DR ANNE LUFRANO PHD DIRECTOR 0.5 0.0 X 0 0 0 MS SHEILA MCLENAGHAN DIRECTOR 0.5 0.0 X 0 0 0 MR JOE T PORTER DIRECTOR 0.5 0.0 X 0 0 0 MS SHERILYN F VAN ORDEN DIRECTOR 0.5 0.0 X 0 0 0 MS ANGELA VOGT DIRECTOR 0.5 0.0 X 0 0 0 MS BRENDA WOLCHOK DIRECTOR 0.5 0.0 X 0 0 0 DR TIMOTHY A WOODWARD MD DIRECTOR 0.5 0.0 X 0 0 0 MR DOUGLAS C WORTH DIRECTOR 0.5 0.0 X 0 0 0 HON GWENDOLYN GWEN YATES SECRETARY 0.5 0.0 X X 0 0 0 MR THOMAS FLAHERTY CFO 40.0 0.5 X 0 0 0 MR BRYAN DEBOER VP & CHIEF ADVANCEMENT OFFICER 40.0 0.0 X 0 0 0 449921 0 14554 2 false true false 0 314826 1129000 2517450 5094246 9055522 INDOOR CONCERT SALES 711130 2766865 2766865 YOUTH MUSIC PROGRAMS 711130 70366 70366 2837231 63005 63005 0 0 0 0 0 361895 50000 271191 90704 50000 140704 50000 90704 118324 314826 118324 0 0 0 0 0 0 OTHER INCOME 4621 4621 4621 12101083 2887231 158330 0 2100 2100 0 0 529179 404731 87680 36768 0 5256717 4020480 870990 365247 254757 194845 42211 17701 784330 599877 129956 54497 424120 324378 70273 29469 0 73576 73576 0 0 0 179 179 191705 47304 106375 38026 471231 116279 261480 93472 100603 31621 33815 35167 187193 58841 62921 65431 0 142892 44916 48030 49946 46511 4684 40132 1695 0 0 5800 5800 0 88115 11816 62959 13340 117857 29082 65397 23378 CONCERT PRODUCTION COSTS 1141666 1141666 GUEST ARTISTS 645471 645471 BANK CHARGES 127963 31576 71005 25382 DUES & SUBSCRIPTIONS 51079 16056 17169 17854 66510 20906 22356 23248 10709554 7752429 2066504 890621 X 1651989 752980 4328706 2116518 1931110 1309179 9646 10445 0 0 0 0 0 0 0 0 80601 95556 2069193 1731645 151326 337548 0 0 5905513 8134902 0 0 0 0 502485 411273 14561376 13168401 683962 646761 0 0 548127 1002388 0 0 0 0 0 0 0 0 2680881 0 0 0 3912970 1649149 X 8803406 10274252 1845000 1245000 10648406 11519252 14561376 13168401 X 1391529 -429033 -438 -91212 X false true X true true true X 6221838 5864616 6276373 10067183 9055522 37485532 0 0 6221838 5864616 6276373 10067183 9055522 37485532 223801 37261731 152911 133337 94857 36002 63005 480112 0 196840 286537 277455 0 760832 40898 37490 16413 9076 4621 108498 38834974 14053133 0.95949 0.93915 X SCHEDULE A, PART II, SECTION A, LINE 1 EMPLOYEE RETENTION TAX CREDIT - AS PART OF THE CORONAVIRUS AID, RELIEF AND ECONOMIC STABILIZATION ACT (THE "CARES" ACT), EMPLOYERS HAVE THE OPTION TO PARTICIPATE IN THE EMPLOYEE RETENTION TAX CREDIT ("ERTC"). THE ERTC IS A BENEFIT PROVIDED THROUGH PAYROLL TAX CREDITS TO ENCOURAGE MAINTAINING EMPLOYEE HEADCOOUNTS THROUGHOUT THE CORONAVIRUS PANDEMIC. THE SYMPHONY IS TREATING THE ERTC AS A CONDITIONAL GRANT AND RECORDS REVENUE WHEN THE CONDITIONS ARE SUBSTANTIALLY MET. DURING 2021, THE SYMPHONY MET THE CONDITIONS REQUIRED BY THE ERTC AND RECOGNIZED GRANT REVENUE FOR THE YEARS ENDED JUNE 30, 2022 AND 2021 OF $421,153 AND $1,143,697, RESPECTIVELY, IN THE ACCOMPANYING CONSOLIDATING STATEMENT OF ACTIVITIES. AN ASSOCIATED RECEIVABLE OF $521,000 HAS ALSO BEEN INCLUDED WITHIN OTHER RECEIVABLES ON THE ACCOMPANYING CONSOLIDATING STATEMENT OF FINANCIAL POSITION AS OF JUNE 30, 2022 AND 2021. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9514219 299999 -282798 9531420 6806127 602110 2105982 9514219 7958892 -643817 508948 6806127 7297523 100000 561369 7958892 7706153 173983 582613 7297523 1.00000 false false 344953 344953 0 1302199 964651 337548 422041 422041 0 337548 CORPORATE STOCKS 5501975 F CORPORATE BONDS 27343 F MUTUAL FUNDS 2605584 F 8134902 0 0 X SCHEDULE D, PART V, LINE 4 THE ENDOWMENT FUND REPRESENTS FUNDS THAT ARE EITHER DESIGNATED FOR A PARTICULAR USE BY THE BOARD OF DIRECTORS OR ARE SUBJECT TO RESTRICTIONS BY THE DONOR OR GRANTOR. INCOME FROM ENDOWMENT INVESTMENTS MAY BE USED FOR SUPPORT OF ASSOCATION OPERATIONS. SCHEDULE D, PART X, LINE 2 THE ASSOCIATION IS A NOT-FOR-PROFIT ORGANIZATIONS AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE INTERNAL REVENUE CODE AND CHAPTER 220.13 OF THE FLORIDA STATUTES, RESPECTIVELY. THE SYMPHONY EVALUATES ITS TAX POSITIONS FOR ANY UNCERTAINTIES BASED ON THE TECHNICAL MERITS OF THE POSITIONS TAKEN. THE SYMPHONY RECOGNIZES THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE UPHELD ON EXAMINATION BY TAXING AUTHORITIES. THE SYMPHONY HAS ANALYZED THE TAX POSITIONS TAKEN AND HAS CONCLUDED THAT AS OF JUNE 30, 2022 AND 2021, THERE WERE NO UNCERTAIN TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE CONSOLIDATING FINANCIAL STATEMENTS. MANAGEMENT IS REQUIRED TO ANALYZE ALL OPEN TAX YEARS, AS DEFINED BY THE STATUTE OF LIMITATIONS, FOR ALL MAJOR JURISDICTIONS, INCLUDING FEDERAL AND CERTAIN STATE TAXING AUTHORITIES. WITH FEW EXCEPTIONS, AT JUNE 30, 2022, THE SYMPHONY IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE OR LOCAL INCOME TAX EXAMINATIONS BY TAXING AUTHORITIES FOR YEARS BEFORE 2019. AS OF AND FOR THE YEARS ENDED JUNE 30, 2022 AND 2021, THE SYMPHONY DID NOT HAVE A LIABILITY FOR ANY UNRECOGNIZED TAXES. THE SYMPHONY HAS NO EXAMINATIONS IN PROGRESS AND IS NOT AWARE OF ANY TAX POSITIONS FOR WHICH IT IS REASONABLY POSSIBLE THAT THE TOTAL AMOUNTS OF UNRECOGNIZED TAX LIABILITIES WILL SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. GALA 433150 314826 118324 118324 0 433150 314826 118324 118324 118324 X false true X false false false false false false false false false MR STEVEN LIBMAN PRESIDENT & CEO 227681 0 0 3640 370 231691 0 MS COURTNEY LEWIS CONDUCTOR 222240 0 0 3557 7727 233524 0 SCHEDULE J PART I, LINE 2 THE ASSOCIATION PAYS MEMBERSHIP FEES FOR AN OFFICER TO CONDUCT VARIOUS BUSINESS MATTERS. THIS HAS BEEN APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART III, LINE 4A INDOOR CONCERT SERIES - CONTINUED Over the last seven decades, the JSA has hosted some of the most renowned artists of the music world including Isaac Stern, Benny Goodman, Duke Ellington, Marilyn Horne, Luciano Pavarotti, Itzhak Perlman, Joshua Bell, Lang Lang, and Rene Fleming. In 2020/2021, the Jacksonville Symphony was one of the only orchestras able to open their symphony hall doors during COVID-19, performing nearly 70 concerts for 37,000 patrons in physically-distanced seating, some of the highest statistics across the country. Recently a new 5-year strategic planning process was completed that included the creation and board approval of a DEI Board Committee, demonstrating the JSA's strong commitment to this work. FORM 990, PART III, LINE 4B YOUTH MUSIC PROGRAM - CONTINUED Activities include Ensemble School Visits, Youth Concerts for elementary school students in Jacoby Symphony Hall, Nutcracker School Performances, and Students at the Symphony for middle and high school students. The re-emergence of a new COVID strain in Northeast Florida during the fall of 2021 affected student participation in several music education. However, the Symphony responded by providing virtual access to Youth Concert recordings for students at schools across the First Coast until they could return to in-person participation in March of 2022. In addition, almost 200 student musicians continued to participate in the Jacksonville Symphony Youth Orchestras program, rehearsing each Sunday in preparation for five concerts they performed on the Jacoby Symphony Hall stage during the school year. In total, 34,371 area students had access to virtual or in-person music education programming provided by the Jacksonville Symphony in 2021/2022, including those attending 42 local Title I schools. FORM 990, PART VI, SECTION B, LINE 11A AFTER THE PRESIDENT/CEO AND THE CFO REVIEW THE FORM 990, IT IS THEN REVIEWED BY THE CHAIR OF THE FINANCE COMMITTEE AND THE CHAIR OF THE BOARD, ON BEHALF OF THE FINANCE COMMITTEE. THE FORM IS THEN SHARED WITH THE FULL BOARD OF DIRECTORS PRIOR TO FILING. AFTER FILING, THE FORM 990 IS PLACED ON THE ORGANIZATION'S WEBSITE. FORM 990, PART VI, SECTION B, LINE 12A DURING THE ANNUAL AUDIT, THERE IS A PROCESS TO REVIEW THE ENFORCEMENT OF AND COMPLIANCE WITH THE ORGANIZATION'S CONFLICT OF INTEREST POLICY, AND ANY ISSUES ARE THEN DISCLOSED TO MANAGEMENT AND THE BOARD OF DIRECTORS VIA A "MANAGEMENT LETTER" FROM THE AUDITORS. STAFF SIGN AN ACKNOWLEDGEMENT FORM UPON DISTRIBUTION OF THE TEAM GUIDE. THERE IS A BOARD OF DIRECTOR'S CONFLICT OF INTEREST POLICY WHICH MANDATES DOCUMENTATION OF ANY ISSUES. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION FOR THE ORGANIZATION'S PRESIDENT AND MUSIC DIRECTOR IS APPROVED BY THE BOARD CHAIR. FORM 990, PART VI, SECTION B, LINE 15B SALARIES FOR THE PRESIDENT/CEO AND MUSIC DIRECTOR ARE APPROVED BY THE BOARD OF DIRECTORS, AND SALARIES ARE MONITORED AS A PART OF THE BUDGETING PROCESS. FORM 990, PART VI, SECTION B, LINE 19 JACKSONVILLE SYMPHONY ASSOCIATION, INC'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST AT THEIR OFFICE AT 300 WEST WATER ST, JACKSONVILLE, FL. FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF BENEFICIAL TRUST. JACKSONVILLE SYMPHONY FOUNDATION 300 West Water Street Suite 200 Jacksonville FL 32202 205180812 FINANCE ASST FL 501(C)(3) 12-TYPE II NA false false false true false false false false false false false false false false true true false false false false