2019-05-15T18:56:33-05:00 2018-06-30 910189318 MOSS ADAMS LLP 4747 EXECUTIVE DRIVE SUITE 1300 SAN DIEGO CA 92121 990 2017-07-01 952040874 SAN DIEGO SYMPHONY ORCHESTRA ASSOCIATION SAND 6192350800 1245 SEVENTH AVENUE SAN DIEGO CA 92101 MARTHA GILMER CEO 6192350800 2019-05-15 1 PATRICIA J MAYER P00188643 8586271400 12.129.7.100 2019-05-15 18:55:00 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 5AA2B9289D373ED9AECE1682C470BAAD2873C4EE 2017 2020-01-14 16:20:31Z MARTHA GILMER 1245 SEVENTH AVENUE SAN DIEGO CA 92101 26234947 0 X WWW.SANDIEGOSYMPHONY.ORG X 1928 CA PERFORM CLASSICAL MUSIC & PROVIDE EDUCATIONAL MUSICAL OPPORTUNITIES TO SAN DIEGO. 37 37 667 200 141904 140904 21670842 16502311 8050830 8661133 8570 1191 523467 617253 30253709 25781888 0 0 0 0 16431217 16618024 53859 56726 1364306 9555414 11085512 26040490 27760262 4213219 -1978374 43739847 43620602 12168475 14163224 31571372 29457378 CHANGING LIVES THROUGH MUSIC 0 0 19554643 8661133 CONCERT EXPENSES: TO PROVIDE EDUCATIONAL AND CULTURAL ENRICHMENT TO THE SAN DIEGO AREA THROUGH LIVE MUSICAL CONCERTS. OVER 200,000 PEOPLE ATTENDED SYMPHONY CONCERTS AND EVENTS. 3081105 PROMOTION AND BOX OFFICE: TO PROMOTE THE SAN DIEGO SYMPHONY ORCHESTRA ASSOCIATION'S MANY PERFORMANCES, RECEPTIONS AND EVENTS. 256167 7565 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. 22891915 1 1 0 0 0 0 0 0 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 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 161 0 1 667 1 1 1 0 0 0 0 1 1 0 0 0 0 X 37 37 0 1 1 0 1 1 0 1 1 0 0 1 1 1 1 1 0 1 1 0 CA X X THE ORGANIZATION 6192350800 1245 SEVENTH AVENUE SAN DIEGO CA 92101 ADM RILEY D MIXSON BOARD MEMBER 4.00 X 0 0 0 ANN HADDAD BOARD MEMBER 4.00 X 0 0 0 BEN G CLAY BOARD MEMBER 4.00 X 0 0 0 CHRISTOPHER SICKELS BOARD MEMBER 4.00 X 0 0 0 CHUKUKA S ENWEMEKA PHD BOARD MEMBER (THRU 05/18) 4.00 X 0 0 0 COLETTE CARSON ROYSTON BOARD MEMBER 4.00 X 0 0 0 DAVID R SNYDER ESQ CHAIR-ELECT 5.00 X X 0 0 0 DEBORAH PATE VICE CHAIR 5.00 X X 0 0 0 DONALD M SLATE BOARD MEMBER 4.00 X 0 0 0 DOTTIE LAUB BOARD MEMBER 4.00 X 0 0 0 ELIZABETH HAMMAN OLIVER BOARD MEMBER 4.00 X 0 0 0 ELIZABETH TAFT BOARD MEMBER 4.00 X 0 0 0 EVELYN LAMDEN BOARD MEMBER 4.00 X 0 0 0 GLORIA STONE BOARD MEMBER 4.00 X 0 0 0 HAL FUSON BOARD MEMBER 4.00 X 0 0 0 JACQUELINE PARKS BOARD MEMBER (THRU 06/18) 4.00 X 0 0 0 JAMES C WENDLER TREASURER 5.00 X X 0 0 0 JAMES L FITZPATRICK BOARD MEMBER 4.00 X 0 0 0 JANET GORRIE BOARD MEMBER 4.00 X 0 0 0 JATHAN A 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 SECRETARY 5.00 X X 0 0 0 LINDA PLATT BOARD MEMBER 4.00 X 0 0 0 LISA BEHUNE BOARD MEMBER 4.00 X 0 0 0 LISETTE FARRELL BOARD MEMBER 4.00 X 0 0 0 MARGARET PADDOCK BOARD MEMBER 4.00 X 0 0 0 MARGARITA WILDER BOARD MEMBER 4.00 X 0 0 0 MARIVI SHIVERS BOARD MEMBER 4.00 X 0 0 0 MITCHELL R WOODBURY BOARD MEMBER 4.00 0.20 X 0 0 0 PAM CESAK BOARD MEMBER 4.00 X 0 0 0 PENNY WING BOARD MEMBER (THRU 07/17) 4.00 X 0 0 0 PHYLLIS EPSTEIN BOARD MEMBER 4.00 X 0 0 0 SAM ERSAN VICE CHAIR 5.00 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 O KESSLER MD CHAIR OF THE BOARD 4.00 0.20 X X 0 0 0 WILLIAM WEBER BOARD MEMBER 4.00 X 0 0 0 KATHERINE MCDONALD CHIEF OF STAFF 40.00 X 156916 0 14501 MARTHA GILMER C.E.O 40.00 0.20 X 346700 0 26635 SETH GOLDMAN C.F.O. (THRU 04/18) 40.00 X 160333 0 6920 TODD SCHULTZ VP OF INSTITUTIONAL ADVANC 40.00 X 215250 0 10870 ALEXANDER PALAMIDIS ORCHESTRA 40.00 X 118661 0 11926 CHI-YUAN CHEN ORCHESTRA 40.00 X 108231 0 20769 CHRIS MUNOZ VP OPERATIONS(THRU 11/18) 40.00 X 135711 0 19053 JEFF THAYER CONCERT MASTER 40.00 X 217577 0 20772 JOAN CUMMING VP OF MARKETING 40.00 X 153687 0 15128 1613066 0 146574 24 0 1 0 MEETING SERVICES INC 10895 THORNMINT ROAD SUITE A SAN DIEGO CA 92127 AUDIO/VISUAL 823510 LIVE NATION WORLDWIDE INC 7060 HOLLYWOOD BLVD 4TH FLOOR LOS ANGELES CA 90028 CONCERT PRODUCTION 497963 TUCKER SADLER 1620 FIFTH AVENUE SUITE 200 SAN DIEGO CA 92101 ARCHITECTURAL FIRM 390928 THEATER DIRECT INC 4213 W BURBANK BOULEVARD BURBANK CA 91505 TELEMARKETING/TELEFUNDING 351257 RAINDROP AGENCY INC 280 C AVENUE CORONADO CA 92118 PRINTING AND DESIGN 340491 18 324400 2920000 535902 12722009 130032 16502311 CONCERT TICKETS 900099 7005846 7005846 OTHER PERFORMANCE REVENUE 900099 1655287 1655287 8661133 2680 2680 113147 0 113147 113147 113147 128733 130222 -1489 -1489 -1489 422700 324400 322837 99863 99863 254774 0 254774 254774 TRASPORTATION BENEFITS UBI 900099 141904 141904 OUTREACH INCOME 900099 7565 7565 149469 25781888 8668698 141904 468975 X 841116 841116 11753179 10453363 521813 778003 1381115 1341019 16747 23349 1620638 1497602 54255 68781 1021976 884173 78919 58884 30346 30346 191965 191965 56726 56726 3504586 3204445 202951 97190 1766883 1661627 615 104641 343373 137697 271098 -65422 119048 119048 100734 100734 481562 429044 52518 57477 17525 39402 550 81172 81172 2653810 1777791 876019 179217 53160 126057 OTHER CONCERT PRODUCTIO 1086047 1086047 CREDIT CARD PROCESSING 283822 247688 36134 DONOR RECEPTIONS/EVENTS 179022 179022 DONOR/SPONSOR BENEFITS 26448 26448 27760262 22891915 3504041 1364306 1532756 1733372 180749 754727 6327342 6018293 105821 250082 41523 36570 1438481 1409446 47961664 15650278 33023518 32311386 992356 1009425 97301 97301 43739847 43620602 6412329 6175997 3231146 3987227 2000000 4000000 525000 0 12168475 14163224 X 21737754 18742526 7398889 8250942 2434729 2463910 31571372 29457378 43739847 43620602 X -1978374 38310 -173930 X 0 1 X 1 0 X 17175842 16099985 19385015 21670842 16502311 90833995 17175842 16099985 19385015 21670842 16502311 90833995 12488821 78345174 198752 210295 212038 215580 115827 952492 64266 241767 306033 142747 268167 105244 245502 254774 1016434 93108954 38305878 0.84140 0.78210 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS CONCESSION SALES - 2013 AMOUNT: $ 142,747. 2014 AMOUNT: $ 268,167. 2015 AMOUNT: $ 105,244. 2016 AMOUNT: $ 245,502. 2017 AMOUNT: $ 254,774. 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. 992200 61678 38216 5819 1009844 936037 100793 38915 5715 992200 994194 -13929 38709 5519 936037 1018589 9488 6073 34080 5876 994194 938871 124265 39120 5427 1018589 1.00000 1 0 2370000 2370000 18368314 5205120 13163194 14471172 6525247 7945925 12752178 3919911 8832267 32311386 X PART V, LINE 4: GENERATE INCOME TO SUPPORT SAN DIEGO SYMPHONY ORCHESTRA ASSOCIATION OPERATIONS. PART X, LINE 2: SDSO AND SDSF ARE BOTH CALIFORNIA NOT-FOR-PROFIT CORPORATIONS THAT ARE 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 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, 2018 AND 2017. 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 116067 56726 59341 116067 56726 59341 CA OPUS GALA 422700 422700 89442 4500 84307 WINE & WEARS 104733 104733 1064 5210 1300 9089 5 219667 219667 55639 72286 747100 324400 422700 1064 150291 5800 165682 322837 99863 X X X X 0 0 0 0 0 0 0 0 0 KATHERINE MCDONALD CHIEF OF STAFF 156916 0 0 0 0 0 6887 0 7614 0 171417 0 0 0 MARTHA GILMER C.E.O 346700 0 0 0 0 0 17774 0 8861 0 373335 0 0 0 SETH GOLDMAN C.F.O. (THRU 04/18) 160333 0 0 0 0 0 6920 0 0 0 167253 0 0 0 TODD SCHULTZ VP OF INSTITUTIONAL ADVANC 215250 0 0 0 0 0 10870 0 0 0 226120 0 0 0 CHRIS MUNOZ VP OPERATIONS(THRU 11/18) 135711 0 0 0 0 0 450 0 18603 0 154764 0 0 0 JEFF THAYER CONCERT MASTER 217577 0 0 0 0 0 0 0 20772 0 238349 0 0 0 JOAN CUMMING VP OF MARKETING 153687 0 0 0 0 0 7803 0 7325 0 168815 0 0 0 X 17 130032 MARKET VALUE 0 0 1 0 FORM 990, PART VI, SECTION A, LINE 3 THE 4TH QUARTER DEPARTURE OF CFO, SETH GOLDMAN, RESULTED IN THE ENGAGEMENT OF SIGNATURE ANALYTICS (A CONSULTING FIRM) TO PERFORM THE DUTIES OF THE CFO FOR THE PERIOD OF APRIL, 20TH THROUGH JUNE, 30TH OF THE SYMPHONY'S 2018 FISCAL YEAR. FORM 990, PART VI, SECTION A, LINE 4 TERM OF OFFICE - BOARD DIRECTORS CAN SERVE THREE CONTINUOUS THREE-YEAR TERMS. OFFICER DUTIES - ADDED PROVISIONS FOR THE CEO TO BE A NONVOTING MEMBER OF THE BOARD EX OFFICO. DUTIES OF THE CFO INCLUDE BUDGET AND FINANCIAL STATEMENT REPORTS. CFO MUST HOLD BOND FOR HANDLING FUNDS. 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 DISTRIBUTES A PDF COPY OF THE FORM 990 TO ALL BOARD MEMBERS 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, 2018. 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 AUGUST 2016. 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 AND ON THEIR WEBSITE. 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 2,507,651. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,507,651. PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 330,284. MANAGEMENT AND GENERAL EXPENSES 119,627. FUNDRAISING EXPENSES 97,190. TOTAL EXPENSES 547,101. JANITORIAL SERVICE: PROGRAM SERVICE EXPENSES 184,348. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 184,348. SECURITY SERVICE: PROGRAM SERVICE EXPENSES 178,662. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 178,662. STAFF SEARCH / RELOCATION: PROGRAM SERVICE EXPENSES 3,500. MANAGEMENT AND GENERAL EXPENSES 83,324. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 86,824. FORM 990, PART XI, LINE 9: TRASPORTATION BENEFITS UBI -141,904. CHANGE IN SPLIT INTEREST -32,026. 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 2920000 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