2022-07-28T14:13:32-05:00 2021-06-30 910189318 MOSS ADAMS LLP 4747 EXECUTIVE DR SUITE 1300 SAN DIEGO CA 92121 990 2020-07-01 952040874 SAN DIEGO SYMPHONY ORCHESTRA ASSOCIATION SAND 6192350800 1245 SEVENTH AVENUE SAN DIEGO CA 92101 MARTHA GILMER CEO 6192350800 2022-07-25 1 MARTHA GILMER 999009999 JANE COLEMAN P01391236 8586271400 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z X MARTHA GILMER 1245 SEVENTH AVENUE SAN DIEGO CA 92101 57044928 0 X WWW.SANDIEGOSYMPHONY.ORG X 1928 CA PERFORM CLASSICAL MUSIC & PROVIDE EDUCATIONAL MUSICAL OPPORTUNITIES TO SAN DIEGO. 34 34 801 200 0 0 38260645 55805566 8389768 357313 259575 9167 1023683 511749 47933671 56683795 0 0 0 0 20182664 11933515 49279 43369 869610 13670180 7703974 33902123 19680858 14031548 37002937 108915150 168111113 54333071 74102338 54582079 94008775 X CHANGING LIVES THROUGH MUSIC 0 1 9532590 357173 CONCERT EXPENSES: TO PROVIDE EDUCATIONAL AND CULTURAL ENRICHMENT TO THE SAN DIEGO AREA THROUGH LIVE MUSICAL CONCERTS. 1279942 PROMOTION AND BOX OFFICE: TO PROMOTE THE SAN DIEGO SYMPHONY ORCHESTRA ASSOCIATION'S MANY PERFORMANCES, RECEPTIONS AND EVENTS. 211415 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. 11023947 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 73 0 1 801 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 34 34 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 X ANTHONY C BOGANEY MD FACS BOARD MEMBER 4.00 X 0 0 0 BEN CLAY BOARD MEMBER 4.00 X 0 0 0 CHRISTOPHER SICKELS BOARD MEMBER 4.00 X 0 0 0 COLETTE ROYSTON VICE CHAIR 4.00 X X 0 0 0 DAVID BIALIS BOARD MEMBER 4.00 X 0 0 0 DAVID SNYDER CHAIR 4.00 0.20 X X 0 0 0 DEBORAH PATE BOARD MEMBER 4.00 X 0 0 0 DONALD SLATE BOARD MEMBER 4.00 X 0 0 0 DOROTHEA LAUB BOARD MEMBER (THRU 10/20) 0.00 X 0 0 0 ELIZABETH OLIVER BOARD MEMBER (THRU 10/20) 0.00 X 0 0 0 EVELYN LAMDEN BOARD MEMBER 4.00 X 0 0 0 FRANK VIZCARRA BOARD MEMBER 4.00 X 0 0 0 GLORIA STONE BOARD MEMBER 4.00 X 0 0 0 HAL FUSON VICE CHAIR 4.00 X X 0 0 0 J WILLIAM WEBER SECRETARY 4.00 X X 0 0 0 JAMES FITZPATRICK BOARD MEMBER 4.00 X 0 0 0 JANET GORRIE BOARD MEMBER 4.00 X 0 0 0 JATHAN SEGUR BOARD MEMBER 4.00 X 0 0 0 JEFF LIGHT BOARD MEMBER 4.00 X 0 0 0 JOHN ZYGOWICZ BOARD MEMBER 4.00 X 0 0 0 JULIA BROWN BOARD MEMBER 4.00 X 0 0 0 KATHLEEN DAVIS TREASURER 4.00 X X 0 0 0 KRIS KOPENSKY BOARD MEMBER 4.00 X 0 0 0 LINDA PLATT BOARD MEMBER 4.00 X 0 0 0 LISA BEHUN BOARD MEMBER 4.00 X 0 0 0 LISETTE FARRELL BOARD MEMBER 4.00 X 0 0 0 MARIVI SHIVERS BOARD MEMBER 4.00 X 0 0 0 MITCHELL WOODBURY BOARD MEMBER 4.00 0.20 X 0 0 0 PAM CESAK BOARD MEMBER 4.00 X 0 0 0 PHYLLIS EPSTEIN BOARD MEMBER 4.00 X 0 0 0 RILEY MIXSON BOARD MEMBER 4.00 X 0 0 0 SAM ERSAN VICE CHAIR 4.00 X X 0 0 0 SHERRON SCHUSTER BOARD MEMBER 4.00 X 0 0 0 TERRY ATKINSON BOARD MEMBER 4.00 X 0 0 0 UNA DAVIS BOARD MEMBER 4.00 X 0 0 0 WARREN KESSLER IMMEDIATE PAST CHAIR 4.00 0.20 X X 0 0 0 MARTHA A GILMER C.E.O 40.00 0.20 X 252219 0 46870 MAUREEN CAMPBELL MELVILLE C.F.O 40.00 X 158900 0 27423 KATHERINE MCDONALD CHIEF OF STAFF 40.00 X 234612 0 25923 LEA SLUSHER VICE PRESIDENT OF ARTISTIC PLANNING 40.00 X 160657 0 12322 ALICIA GONZALEZ DIRECTOR OF HUMAN RESOURCES 40.00 X 109090 0 7695 JEFF THAYER CONCERT MASTER 40.00 X 166173 0 43490 NICK NEWCOMBE DIRECTOR OF ADVANCEMENT 40.00 X 133408 0 7294 RAFAEL PAYARE MUSIC DIRECTOR 40.00 X 363965 0 0 TRAVIS WININGER VICE PRESIDENT OF VENUE OPERATIONS 40.00 X 140633 0 17557 1719657 0 188574 24 0 1 0 RUDOLPH & SLETTEN INC 7584 METROPOLITAN DR SUITE 100 SAN DIEGO CA 92108 CONSTRUCTION OF COPLEY 40906001 HGA SDS 12-1861 PO BOX 86 MINNEAPOLIS MN 55486 ARCHITECTURE AND ENGINEERING OF COPLEY 2095356 TUCKER SADLER 1620 FIFTH AVENUE SUITE 200 SAN DIEGO CA 92101 ARCHITECTURE OF COPLEY 1327567 TREX COMMERCIAL PRODUCTS INC 7008 NORTHLAND DR N STE 150 BROOKLYN PARK MN 55428 RAILING SYSTEM OF THE COPLEY 1118427 JRLX INC 18464 WEST CREEK DRIVE TINLEY PARK IL 60477 LIGHTING AT THE COPLEY 1041894 7 862770 5430000 310509 49202287 18201747 55805566 OTHER PERFORMANCE REVENUE 900099 206546 206546 CONCERT TICKETS 900099 150767 150767 357313 9167 9167 215543 0 215543 215543 215543 650862 862770 361133 289729 289729 6477 0 6477 6477 56683795 357313 0 520916 X 895536 895536 7625975 5488064 1721072 416839 332718 203046 105334 24338 2386624 2103417 201660 81547 692662 459521 180087 53054 36793 36793 169448 169448 43369 43369 2328533 671680 1578059 78794 365200 365200 305946 130614 168200 7132 256014 7000 249014 94885 94885 414234 28049 386185 55015 50506 4177 332 110469 110469 469538 469538 103411 103411 OTHER PROGRAM EXPENSES 2412039 1296869 979477 135693 ELECTRONIC MEDIA 195892 195892 STORAGE RENTAL 99456 99456 CREDIT CARD PROCESSING 92421 90451 1970 194680 104497 63641 26542 19680858 11023947 7787301 869610 2317011 3264380 12682517 17839304 12489908 21361420 270016 243864 735899 2288204 139393951 17325396 79514449 122068555 808049 948085 97301 97301 108915150 168111113 10953591 14474084 2551554 3838885 3900000 2000000 0 26211587 48887465 8716339 6901904 54333071 74102338 X 11293027 60748491 43289052 33260284 54582079 94008775 108915150 168111113 X 37002937 429415 1994344 X 0 1 X 1 0 X 21670842 16502311 28045826 38260645 55805566 160285190 21670842 16502311 28045826 38260645 55805566 160285190 58268348 102016842 215580 115827 236261 768445 224710 1560823 64266 99863 219876 5642 289729 679376 245502 254774 108975 267241 6477 882969 163408358 34323337 0.62430 0.81520 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS CONCESSION SALES - 2016 AMOUNT: $ 245,502. 2017 AMOUNT: $ 254,774. 2018 AMOUNT: $ 108,975. 2019 AMOUNT: $ 267,241. 2020 AMOUNT: $ 6,477. 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 808049 185727 39871 5820 948085 1000961 -147667 39462 5783 808049 1009844 35523 38615 5791 1000961 992200 61678 38216 5819 1009844 936037 100793 38915 5715 992200 0.00000 1.00000 0.00000 1 0 2370000 2370000 98222507 7041951 91180556 14530272 8412281 6117991 13932772 1871164 12061608 10338400 10338400 122068555 PENSION LIABILITY 6901904 6901904 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, 2021 AND 2020. 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 40605 43369 -2764 40605 43369 -2764 CA SHELL OPENING 1376691 784714 591977 53279 87039 161933 HOME FOR THE HOLIDAYS 136941 78056 58885 51567 2034 2105 3176 1513632 862770 650862 104846 89073 2105 165109 361133 289729 X X X X 0 1 0 0 0 0 0 1 0 RAFAEL PAYARE MUSIC DIRECTOR 313965 0 50000 0 0 0 0 0 0 0 363965 0 0 0 MARTHA A GILMER C.E.O 252219 0 0 0 0 0 36746 0 10124 0 299089 0 0 0 KATHERINE MCDONALD CHIEF OF STAFF 191772 0 42840 0 0 0 18000 0 7923 0 260535 0 0 0 JEFF THAYER CONCERT MASTER 166173 0 0 0 0 0 19500 0 23990 0 209663 0 0 0 MAUREEN CAMPBELL MELVILLE C.F.O 158900 0 0 0 0 0 19500 0 7923 0 186323 0 0 0 LEA SLUSHER VICE PRESIDENT OF ARTISTIC PLANNING 160657 0 0 0 0 0 4800 0 7522 0 172979 0 0 0 TRAVIS WININGER VICE PRESIDENT OF VENUE OPERATIONS 140633 0 0 0 0 0 7433 0 10124 0 158190 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 2020. PART I, LINE 7 BONUSES ARE AWARDED WITHIN A SPECIFIED RANGE IN THE DISCRETION OF THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS AND ARE BASED ON ACHIEVING GOALS. X 66 18201747 MARKET VALUE 0 0 1 0 PART I, COLUMN (B): NUMBER OF CONTRIBUTIONS FORM 990, PART III, LINE 3 IN RESPONSE TO THE COVID-19 PANDEMIC AND GOVERNMENT MANDATED CANCELATION OF PUBLIC EVENTS IN MARCH 2020, THE SDSO WAS REQUIRED TO CANCEL ALL CONCERTS AND OTHER EVENTS. ALL TICKET REVENUE EARNED DURING THE YEAR WAS FROM ONLINE CONCERTS. 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 EXECUTIVE COMMITTEE. THE EXECUTIVE 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, 2021. 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 BOARD. THE PROCESS IS BASED ON COMPARABLE DATA AND IS DOCUMENTED IN THE MINUTES OF THE BOARD MEETING. THIS PROCESS WAS LAST DONE APRIL 2020. 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 THE 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 ITEM B - AMENDED RETURN: THIS FORM 990 IS BEING AMENDED TO REFLECT 2020 CALENDAR YEAR AMOUNTS FOR THE FOLLOWING: - FORM 990, PART VII, SECTION A - FORM 990, PART VII, SECTION B - SCHEDULE J, PART II - FORM 990, PART V, LINE 1A - FORM 990, PART V, LINE 2A FORM 990, PART IX, LINE 11G GUEST ARTIST FEES & EXPENSES: PROGRAM SERVICE EXPENSES 254,788. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 254,788. PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 416,892. MANAGEMENT AND GENERAL EXPENSES 159,000. FUNDRAISING EXPENSES 78,794. TOTAL EXPENSES 654,686. CONSTRUCTION COSTS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,419,059. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,419,059. FORM 990, PART XI, LINE 9: CHANGE IN SPLIT INTEREST 179,909. OTHER COMPREHENSIVE PENSION GAIN 1,814,435. 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 5430000 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 50000 L CASH