2021-05-15T18:27:18-05:00 2020-06-30 910189318 MOSS ADAMS LLP 4747 EXECUTIVE DR SUITE 1300 SAN DIEGO CA 92121 990 2019-07-01 952040874 SAN DIEGO SYMPHONY ORCHESTRA ASSOCIATION SAND 6192350800 1245 SEVENTH AVENUE SAN DIEGO CA 92101 MARTHA GILMER CEO 6192350800 2021-05-14 1 JANE COLEMAN P01391236 8586271400 2019 2022-09-23 18:48:47Z MARTHA GILMER 1245 SEVENTH AVENUE SAN DIEGO CA 92101 48454650 0 X WWW.SANDIEGOSYMPHONY.ORG X 1928 CA PERFORM CLASSICAL MUSIC & PROVIDE EDUCATIONAL MUSICAL OPPORTUNITIES TO SAN DIEGO. 36 36 799 200 0 0 28045826 38260645 8816632 8389768 26916 259575 540916 1023683 37430290 47933671 0 0 0 0 17667568 20182664 47128 49279 2890668 11531401 13670180 29246097 33902123 8184193 14031548 57072246 108915150 16827059 54333071 40245187 54582079 CHANGING LIVES THROUGH MUSIC 0 0 18156294 8389768 CONCERT EXPENSES: TO PROVIDE EDUCATIONAL AND CULTURAL ENRICHMENT TO THE SAN DIEGO AREA THROUGH LIVE MUSICAL CONCERTS. OVER 162,000 PEOPLE ATTENDED SYMPHONY CONCERTS AND EVENTS. 3638140 PROMOTION AND BOX OFFICE: TO PROMOTE THE SAN DIEGO SYMPHONY ORCHESTRA ASSOCIATION'S MANY PERFORMANCES, RECEPTIONS AND EVENTS. 339995 35510 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. 22134429 1 1 0 0 0 0 0 1 0 1 1 0 0 0 0 1 0 1 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 0 1 0 0 0 1 84 0 1 799 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 36 36 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 MARTHA A GILMER C.E.O 40.00 0.20 X 374842 0 53390 JEFF THAYER CONCERT MASTER 40.00 X 223425 0 47423 TODD SCHULTZ THRU 1219 VP INSTITUTIONAL ADVANCEMENT 40.00 X 227942 0 29630 MAUREEN CAMPBELL MELVILLE C.F.O 40.00 X 199601 0 7964 KATHERINE MCDONALD CHIEF OF STAFF 40.00 X 181101 0 25964 LEA SLUSHER VICE PRESIDENT OF ARTISTIC PLANNING 40.00 X 176351 0 12363 CUMMING JOAN G MARKETING AND COMMUNICATIONS 40.00 X 138812 0 15995 CHEN CHI-YUAN CONTRACT ORCHESTRA 40.00 X 121918 0 29116 PALAMIDIS ALEXANDER CONTRACT ORCHESTRA 40.00 X 125327 0 12673 MARTCHEV VALENTIN CONTRACT ORCHESTRA 40.00 X 113514 0 22035 DILISI RYAN CONTRACT ORCHESTRA 40.00 X 118662 0 17035 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 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 4.00 X 0 0 0 ELIZABETH OLIVER BOARD MEMBER 4.00 X 0 0 0 ELIZABETH TAFT THRU 112619 BOARD MEMBER 4.00 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 JEFFREY GOLDMAN THRU 62020 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 2001495 0 273588 18 0 1 0 ARTISAN BUILDERS 19 PARK RD FAIRFAX CA 94930 CONSTRUCTIONS SERVICES 571306 AKUSTIKS LLC 93 NORTH MAIN STREET SUITE 2 NORWALK CT 06854 ACOUSTIC/SOUND CONSTRUCTION SERVICES 254050 MOSS-ADAMS LLP 999 THIRD AVENUE SUITE 2800 SEATTLE WA 98104 ACCOUNTING AND AUDIT SERVICES 132935 SELTZER CAPLAN MCMAHON VITEK 750 B STREET SUITE 2100 SAN DIEGO CA 92101 LEGAL SERVICES 124031 OPUS 3 ARTISTS LLC 348 WEST 57TH STREET SUITE 282 NEW YORK NY 10019 ARTIST MANAGEMENT SERVICES 123000 7 586521 5386400 518495 31769229 2228629 38260645 CONCERT TICKETS 900099 7213943 7213943 OTHER PERFORMANCE REVENUE 900099 1175825 1175825 8389768 53155 53155 715290 0 715290 715290 715290 290577 84157 206420 206420 206420 442464 586521 436822 5642 5642 267241 0 267241 267241 OUTREACH INCOME 900099 35510 35510 35510 47933671 8425278 0 1247748 X 1184957 1184957 12258204 9913202 1714752 630250 3968955 3893996 55301 19658 1688510 1374468 231983 82059 1082038 809724 214858 57456 136221 136221 168765 168765 49279 49279 5096415 3194705 372233 1529477 1821865 15643 1711349 94873 1040349 643751 388484 8114 229569 229400 169 107786 107786 652319 242910 409409 145439 123920 19000 2519 83801 83801 1293890 1293890 144701 144701 SOUND 307570 298628 8942 GRAPHIC DESIGN 269109 245973 23136 DONOR RECEPTIONS/EVENTS 239642 2120 1123 236399 CREDIT CARD PROCESSING 228266 194774 33492 1704473 1318802 270826 114845 33902123 22134429 8877026 2890668 1331818 2317011 9504422 12682517 6879649 12489908 237395 270016 2288745 735899 95417436 15902987 35731955 79514449 1000961 808049 97301 97301 57072246 108915150 8618903 19669930 4208156 2551554 3900000 0 2000000 4000000 26211587 16827059 54333071 X 17075603 11293027 23169584 43289052 40245187 54582079 57072246 108915150 X 14031548 -153450 458795 X 0 1 X 1 0 X 19385015 21670842 16502311 28045826 38260645 123864639 19385015 21670842 16502311 28045826 38260645 123864639 20506761 103357878 212038 215580 115827 236261 768445 1548151 64266 99863 219876 5642 389647 105244 245502 254774 108975 267241 981736 126784173 41540183 0.81520 0.84660 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS CONCESSION SALES - 2015 AMOUNT: $ 105,244. 2016 AMOUNT: $ 245,502. 2017 AMOUNT: $ 254,774. 2018 AMOUNT: $ 108,975. 2019 AMOUNT: $ 267,241. 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 1000961 -147667 39462 5783 808049 1009844 35523 38615 5791 1000961 992200 61678 38216 5819 1009844 936037 100793 38915 5715 992200 994194 -13929 38709 5519 936037 0.00000 1.00000 0.00000 1 0 2370000 2370000 18368314 6429674 11938640 14471172 7734568 6736604 8908070 1738745 7169325 51299880 51299880 79514449 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, 2020 AND 2019. 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 103606 49279 54327 103606 49279 54327 CA OPUS GALA 1028985 586521 442464 35212 146951 254659 1028985 586521 442464 35212 146951 254659 436822 5642 X X X X 0 1 0 0 0 0 0 0 0 MARTHA A GILMER C.E.O 374842 0 0 0 0 0 39396 0 13994 0 428232 0 0 0 JEFF THAYER CONCERT MASTER 223425 0 0 0 0 0 19000 0 28423 0 270848 0 0 0 TODD SCHULTZ THRU 1219 VP INSTITUTIONAL ADVANCEMENT 227942 0 0 0 0 0 21666 0 7964 0 257572 0 0 0 MAUREEN CAMPBELL MELVILLE C.F.O 199601 0 0 0 0 0 0 0 7964 0 207565 0 0 0 KATHERINE MCDONALD CHIEF OF STAFF 181101 0 0 0 0 0 18000 0 7964 0 207065 0 0 0 LEA SLUSHER VICE PRESIDENT OF ARTISTIC PLANNING 176351 0 0 0 0 0 4800 0 7563 0 188714 0 0 0 CUMMING JOAN G MARKETING AND COMMUNICATIONS 138812 0 0 0 0 0 10000 0 5995 0 154807 0 0 0 CHEN CHI-YUAN CONTRACT ORCHESTRA 121918 0 0 0 0 0 0 0 29116 0 151034 0 0 0 PART I, LINE 4B MARTHA GILMER, CEO, PARTICIPATED IN A 457(F) PLAN. NO CONTRIBUTIONS WERE MADE FOR TAX YEAR 2019. SUBSTANTIAL CONTRIBUTOR SUBSTANTIAL CONTRIBUTOR OPERATIONS AN DOTHER GENERAL PURPOSES X 4000000 3900000 0 1 1 3900000 X 47 2228629 MARKET VALUE 0 0 1 0 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, 2020. 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, CFO AND COO IS REVIEWED AND APPROVED BY MEMBERS OF THE CEO REVIEW COMMITTEE AND HUMAN RESOURCE COMMITTEE, RESPECTIVELY. THE PROCESS IS BASED ON COMPARABLE DATA AND IS DOCUMENTED AND 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, PART IX, LINE 11G GUEST ARTIST FEES & EXPENSES: PROGRAM SERVICE EXPENSES 2,415,489. MANAGEMENT AND GENERAL EXPENSES 60,526. FUNDRAISING EXPENSES 9,743. TOTAL EXPENSES 2,485,758. PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 517,248. MANAGEMENT AND GENERAL EXPENSES 311,707. FUNDRAISING EXPENSES 70,421. TOTAL EXPENSES 899,376. SECURITY SERVICE: PROGRAM SERVICE EXPENSES 261,968. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 261,968. CONSTRUCTION COSTS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 1,449,313. TOTAL EXPENSES 1,449,313. FORM 990, PART XI, LINE 9: CHANGE IN SPLIT INTEREST 458,795. 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 5386400 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