2016-04-11T20:24:24-05:00 2015-05-31 BDO USA LLP 700 NORTH PEARL ST SUITE 2000 DALLAS TX 75201 990 2014-06-01 750705442 DALLAS SYMPHONY ASSOCIATION % RANDY LEISER VP OF FINANCE DALL 2148714000 2301 FLORA STREET SUITE 300 DALLAS TX 75201 Jonathan Martin President & CEO 2149697007 2016-02-20 true Laurie B Elmore CPA P00228866 2149697007 2014 2016-08-17 19:52:53Z Jonathan Martin Pres and CEO 2301 FLORA STREET SUITE 300 DALLAS TX 752012413 42235198 false X www.MyDSO.com X 1945 TX TO ENTERTAIN, INSPIRE AND CHANGE LIVES THROUGH MUSICAL EXCELLENCE. 82 81 493 1000 200953 -165795 17465297 24904255 9997641 9723619 64 465 7024149 7489699 34487151 42118038 0 0 0 0 27340789 26048741 90239 412000 3343327 9312988 9784143 36744016 36244884 -2256865 5873154 23240972 23957054 16912809 14546756 6328163 9410298 TO ENTERTAIN, INSPIRE AND CHANGE LIVES THROUGH MUSICAL EXCELLENCE. false false 29861009 9723619 The Dallas Symphony Orchestra's mission statement is to entertain, inspire and change lives through musical excellence. It strives to be a key catalyst in making Dallas, Texas a world-class city and major cultural center with the DSO as a landmark. The DSO is the 15th largest American orchestra. The classical Series, Pops Series, and numerous events highlighting diversity in the city, along with youth concerts, number over 165 performances each year. As a community partner, the Dallas Symphony Orchestra sponsors the following programs: Heartstrings (free tickets distributed by social service agencies), Young Strings (provides free instruments and music lessons to African American and Hispanic students), Symphony YES (provides musician ensembles to perform in area schools), DSO Kids (educational website for children and teachers). The Dallas Symphony Orchestra is a community of passionate music lovers making more music lovers. 29861009 true true false false false false false false false true true false false false true true false true false false false false false true true false false false false true false false false false false true false false true false false false false true false false false true 206 0 true 493 true true true false false false false true true false false false false X 82 81 true false false false true true true true true false false false true true true true true true true false X X RANDY LEISER VP OF FINANCE 2148714000 2301 FLORA STREET SUITE 300 Dallas TX 75201 Joseph F Hubach Chairman 1.0 0.0 X 0 0 0 Ronald J Gafford Executive Board 1.0 0.0 X 0 0 0 Richard Massman Executive Board 1.0 0.0 X 0 0 0 Linda Hart Executive Board 1.0 0.0 X 0 0 0 Nancy Nasher Executive Board 1.0 0.0 X 0 0 0 Coley Clark Executive Board 1.0 0.0 X 0 0 0 Richard Holt Executive Board 1.0 0.0 X 0 0 0 William McIntyre Executive Board 1.0 0.0 X 0 0 0 Sarah Perot Executive Board 1.0 0.0 X 0 0 0 Charles Price Executive Board - Vice Chair 1.0 0.0 X 0 0 0 Stanley A Rabin Executive Board 1.0 0.0 X 0 0 0 Howard E Rachofsky Executive Board 1.0 0.0 X 0 0 0 Jeffrey A Rich Executive Board - Vice Chair 1.0 0.0 X 0 0 0 Myrna Schlegel Executive Board 1.0 0.0 X 0 0 0 Cece Smith Executive Board - Treas & Sec 1.0 0.0 X 0 0 0 Ron Spears Executive Board 1.0 0.0 X 0 0 0 Gregg Ballew Board of Governors 1.0 0.0 X 0 0 0 Skye Brewer Board Of Governors 1.0 0.0 X 0 0 0 John R Cohn Executive Board 1.0 0.0 X 0 0 0 Roberta Corbett Board of Governors 1.0 0.0 X 0 0 0 Barbara Daseke Board of Governors 1.0 0.0 X 0 0 0 Barbara Durham Board of Governors 1.0 0.0 X 0 0 0 David Emmons Board of Governors 1.0 0.0 X 0 0 0 Jeanne Fagadau Board of Governors 1.0 0.0 X 0 0 0 Curtis C Farmer Executive Board 1.0 0.0 X 0 0 0 Bonnie Floyd MD Board of Governors 1.0 0.0 X 0 0 0 W Gary Fowler Board of Governors 1.0 0.0 X 0 0 0 Harriett Gibbs Board of Governors 1.0 0.0 X 0 0 0 Alan J Gold Board of Governors 1.0 0.0 X 0 0 0 Randall Graham Board of Governors 1.0 0.0 X 0 0 0 Sheila Grant Board of Governors 1.0 0.0 X 0 0 0 Jeffrey M Heller Board of Governors 1.0 0.0 X 0 0 0 Carlos Hernandez Board of Governors 1.0 0.0 X 0 0 0 Bryan Jones Board of Governors 1.0 0.0 X 0 0 0 Yon Y Jorden Board of Governors 1.0 0.0 X 0 0 0 James P Karen Board of Governors 1.0 0.0 X 0 0 0 Gert-Jan Kramer Board of Governors 1.0 0.0 X 0 0 0 Selena LaCroix Board of Governors 1.0 0.0 X 0 0 0 Mark LaRoe Board of Governors 1.0 0.0 X 0 0 0 Craig Lentzsch Board of Governors 1.0 0.0 X 0 0 0 Ron Mankoff Board of Governors 1.0 0.0 X 0 0 0 Catherine Z Manning Board of Governors 1.0 0.0 X 0 0 0 Holly Mayer Board of Governors 1.0 0.0 X 0 0 0 Linda McFarland Board of Governors 1.0 0.0 X 0 0 0 Shirley McIntyre Board of Governors 1.0 0.0 X 0 0 0 Sandra Moon Board of Governors 1.0 0.0 X 0 0 0 Scott Murray Board of Governors 1.0 0.0 X 0 0 0 Holly Reed Board of Governors 1.0 0.0 X 0 0 0 Ken Reimer Board of Governors 1.0 0.0 X 0 0 0 Jeffrey M Robinson Board of Governors 1.0 0.0 X 0 0 0 Anita Sampels Board of Governors 1.0 0.0 X 0 0 0 James C Scott Board of Governors 1.0 0.0 X 0 0 0 Linda VanSickle Smith Board of Governors 1.0 0.0 X 0 0 0 Sheldon Stein Board of Governors 1.0 0.0 X 0 0 0 Melissa Ruman Stewart Board of Governors 1.0 0.0 X 0 0 0 Barbara Sypult Board of Governors 1.0 0.0 X 0 0 0 James E Wiley Jr Board of Governors 1.0 0.0 X 0 0 0 Karina Woolley Board of Governors 1.0 0.0 X 0 0 0 Blaine L Nelson Executive board-past chairman 1.0 0.0 X 0 0 0 Ryan Anthony Musician - Governor by Virtue 1.0 0.0 X 0 0 0 Peter Altabef Executive Board 1.0 0.0 X 0 0 0 Sanjiv Yajnik Executive Board 1.0 0.0 X 0 0 0 Joanne Bober Board of Governors 1.0 0.0 X 0 0 0 Keith Braley Board of Governors 1.0 0.0 X 0 0 0 Marena Gault Board of Governors 1.0 0.0 X 0 0 0 Randall G Goss Board of Governors 1.0 0.0 X 0 0 0 Sam Holland Board of Governors 1.0 0.0 X 0 0 0 Caroline Kohl Board of Governors 1.0 0.0 X 0 0 0 Scott McDaniel Board of Governors 1.0 0.0 X 0 0 0 Martha Peak Board of Governors 1.0 0.0 X 0 0 0 Brian Ratner Board of Governors 1.0 0.0 X 0 0 0 Donald J Stone Board of Governors 1.0 0.0 X 0 0 0 Kern Wildenthal Board of Governors 1.0 0.0 X 0 0 0 Ed Hudson Governor by Virtue of Position 1.0 0.0 X 0 0 0 Josie Johnson Governor by Virtue of Position 1.0 0.0 X 0 0 0 Melissa Lewis Governor by Virtue of Position 1.0 0.0 X 0 0 0 Darren McHenry Governor by Virtue of Position 1.0 0.0 X 0 0 0 Dixie Marshall Governor by Virtue of Position 1.0 0.0 X 0 0 0 Dolores Barzune Life Governor 1.0 0.0 X 0 0 0 Harold M Brierley Life Governor 1.0 0.0 X 0 0 0 Howard Hallam Life Governor 1.0 0.0 X 0 0 0 Morton H Meyerson Life Governor 1.0 0.0 X 0 0 0 W Bradford Todd Life Governor 1.0 0.0 X 0 0 0 Jonathan Martin President & CEO 40.0 0.0 X 492688 0 29011 Randy Leiser VP Of Finance 40.0 0.0 X 189195 0 3557 Sean Kelly VP of Marketing 40.0 0.0 X 156525 0 9418 Debi Pena VP of People & Facilities 40.0 0.0 X 134084 0 9366 Peter Czornyj VP of Artistic Operations 40.0 0.0 X 121454 0 14029 Alexander Kerr Musician 30.0 0.0 X 299052 0 487 Erin Hannigan-Stratton Musician 30.0 0.0 X 180826 0 8944 Scott Walzel Musician/Personnel Manager 30.0 0.0 X 233413 0 18599 Nathan Olson Musician 30.0 0.0 X 200931 0 16206 David Cooper Musician 30.0 0.0 X 195929 0 8944 Jeanette Shepard VP of Development (Former) 40.0 0.0 X 116070 0 10972 2320167 0 129533 11 true true false Opus 3 Artists LLC 470 Park Ave South 9th floor NEW YORK NY 10016 Artists Management 181750 Akin Gump Strauss hauer Feld LLP 1700 Pacific Avenue DALLAS TX 75201 Legal Services 143250 Jaap van Zweden PO Box 660684 DALLAS TX 75201 Music Production 2657139 Thompson and Knight PO Box 660684 DALLAS TX 75266 Legal Services 158220 Prophecy RecordsJeff Tyzik 42 Wood Stone Rise PITTSFORD NY 14534 Music Production 110000 6 65000 24839255 5403222 24904255 CONCERT TICKET SALES AND FEES 711130 8867522 8867522 OTHER INCOME 900099 856097 856097 9723619 465 465 0 0 0 0 0 0 912126 54470 857656 0 118439 62690 55749 39189 16560 DISTRIBUTION FROM FOUNDATION 5704237 5704237 NET INVESTMENT INCOME 687664 687664 ADVERTISING SALES REVENUE 511190 184393 184393 6576294 42118038 16155174 200953 0 0 0 0 2535070 1319103 1088690 127277 0 18620680 16866490 399419 1354771 1216099 892917 135446 187736 2499581 2158954 188932 151695 1177311 994177 77872 105262 0 343793 17887 176552 149354 0 0 412000 412000 0 0 1864202 1864202 535342 292502 74034 168806 405570 232839 75869 96862 118755 118755 793709 504030 289679 409930 378813 24058 7059 0 147217 52816 73787 20614 49739 49739 0 185905 108604 57962 19339 259264 159172 100092 EVENTS EXPENSES 586521 299592 286929 PROFESSIONAL SERVICES 699172 579391 114198 5583 GUEST ARTIST FEES 2256051 2256051 MISC EXPENSE 425768 320772 62505 42491 703205 443942 51714 207549 36244884 29861009 3040548 3343327 X 28425 26435 1990 6168174 3326775 0 0 0 0 5875803 9093618 0 0 0 0 0 0 202762 212644 1261528 1233141 11386459 8908792 2208156 2477667 7524549 7613209 0 0 0 0 0 0 0 0 23240972 23957054 2927965 3006804 0 0 4110902 4119929 0 0 0 0 0 0 5057560 63343 0 0 4816382 7356680 16912809 14546756 X -13081117 -15350852 12026480 17290142 7382800 7471008 6328163 9410298 23240972 23957054 X 5873154 -216032 -2574987 X false true X true false X 30207257 18404251 19902935 23258825 30608492 122381760 12049214 11411855 11049913 9997641 9723619 54232242 0 0 0 42256471 29816106 30952848 33256466 40332111 176614002 0 0 0 176614002 3988 820 829 64 465 6166 0 3988 820 829 64 465 6166 0 0 42260459 29816926 30953677 33256530 40332576 176620168 0.99996 0.99995 0.00003 0.00005 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7306015 383425 -295217 7394223 6870324 369978 65713 7306015 6421517 361752 87055 6870324 6893074 352380 -823937 6421517 6309076 352331 231667 6893074 false true true 6378154 5883463 494691 1270053 977039 293014 3738252 2048290 1689962 2477667 0 ACCRUED PENSION BENEFIT LIABIL 7356680 7356680 X Sch D, Part V, Line 4 - Use of Endowment The Endowment's intended use is undesignated for the general operating expenses of the Dallas Symphony Association. Sch D, Part XII, Line 2d - COST OF SALES RECLASSIFICATION COST OF GOODS SOLD REPORTED AS NET REVENUE FROM STORE IN REVENUE SECTION ON TAX RETURN (RECLASSIFIED FROM EXPENSES). Sch D, Part X, Line 2 - Minimum pension liablity adjustment The adjustment is the minimum pension liability adjustment necessary under FAS 158 to disclose the change in the financial status of the Dallas Symphony defined benefit plans. Sch D, Part X - Fin 48 Disclosure THE DALLAS SYMPHONY ASSOCIATION IS EXEMPT FROM INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE aSSOCIATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. RECOGNIZED INCOME TAX POSITIONS ARE MEASURED AT THE LARGEST AMOUNT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED. CHANGES IN RECONCILIATION FROM MEASUREMENT ARE REFLECTED IN THE PERIOD IN WHICH THE CHANGE IN JUDGEMENT OCCURS. MANAGEMENT BELIEVES THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS. X X X X X X X true TAYLAR DEVELOPMENT LLC TELEFUNDING false 333879 141021 192858 333879 141021 192858 Present. Ball 369979 369979 18066 Jr. Symph. Ball 198635 198635 26184 6 343512 343512 10220 912126 912126 54470 54470 857656 Part 1, Line 2b, Column V Taylar Development, LLC, conducts telephone solicitation of contributions on behalf of the Dallas Symphony. X true true X X X X true false false false false false false false false Jonathan Martin President & CEO 340288 0 150000 0 2400 0 0 0 29011 0 521699 0 0 0 Alexander Kerr Musician 281554 0 0 0 17498 0 0 0 487 0 299539 0 0 0 Randy Leiser VP Of Finance 156195 0 10000 0 23000 0 0 0 3557 0 192752 0 0 0 Jeanette Shepard VP of Development (Former) 67901 0 0 0 48169 0 0 0 10972 0 127042 0 0 0 Sean Kelly VP of Marketing 134027 0 5000 0 17498 0 0 0 9418 0 165943 0 0 0 Erin Hannigan-Stratton Musician 163328 0 0 0 17498 0 0 0 8944 0 189770 0 0 0 Scott Walzel Musician/Personnel Manager 216435 0 0 0 16978 0 0 0 18599 0 252012 0 0 0 Nathan Olson Musician 183433 0 0 0 17498 0 0 0 16206 0 217137 0 0 0 David Cooper Musician 185129 0 0 0 10800 0 0 0 8944 0 204873 0 0 0 Part I explanation-housing allowance Short-term housing allowance for relocating employee included in taxable compensation Mr Gert-Jan Kramer DIRECTOR 10415 Loan 3 instruments, pmt of ins false Schedule L, Part V - See Schedule O Additional information for Schedule L, Part V. See detailed information on Schedule O for Form 990, Part VI, Section A, Line 2 concerning the various business transactions involving interested persons. X 24 5403222 FMV OF STOCK false true true sch m STOCK GIFTS Schedule M, Column B - THERE WERE 24 STOCK GIFTS MADE TO THE DALLAS SYMPHONY ASSOCIATION DURING THE 2014-2015 TAX YEAR, THAT INCLUDED 102,578 SHARES OF STOCK sch m VALUATION Schedule M, Line 10, Column D - THE VALUE OF THE STOCK IS DETERMINED USING AN AVERAGE OF THE HIGH PRICE AND THE LOW PRICE TIMES THE NUMBER OF SHARES ON THE DATE OF THE TRANSFER TO THE DALLAS SYMPHONY ASSOCIATION. sch d, SALE OF DONATED STOCK Schedule M, Line 32a and 32b - 23 of the 24 stock gifts are transferred to an account at Charles Schwab owned by the Dallas Symphony Assocation and sold upon receipt. 1 stock gift was transferred to a UBS account set up by the donor for the exclusive benefit of the Dallas Symphony Association. The shares were sold immediately and the proceeds transferred to the Dallas Symphony Association. Form 990, Part VI, Section B, Line 12c - CONFLICT OF INTEREST POLICY THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY. A CONFLICT OF INTEREST QUESTIONNAIRE IS SENT OUT ANNUALLY TO EVERY MEMBER OF THE GOVERNING BODY. THE RESULTS ARE REVIEWED BY HUMAN RESOURCES AND FINANCE TO DETERMINE WHETHER THERE ARE ANY MEMBERS OF THE GOVERNING BODY WHO ARE NOT INDEPENDENT. Form 990, Part VI, Section B, Line 15 - COMPENSATION COMMITTEE THE ORGANIZATION HAS A COMPENSATION COMMITTEE THAT FOLLOWS A CHARTER ADOPTED BY THE GOVERNING BODY. THE COMMITTEE MEETS AT LEAST ANNUALLY TO PROVIDE COMPENSATION BENCHMARKING FOR THE CEO AND OTHER SENIOR EXECUTIVE MANAGEMENT. THE COMMITTEE RECOMMENDS TO THE EXECUTIVE BOARD FOR APPROVAL THE CEO ANNUAL BONUS (IF ANY), THE COMPENSATION FOR NEW HIRES AND COMPENSATION ADJUSTMENTS FOR SENIOR EXECUTIVES. Form 990, Part VI, Section B, Line 11b - TAX RETURN PREPARATION The 990 is prepared by the Controller, reviewed by the Vice President of Finance and President of the Dallas Symphony Association. The form and all supporting documents are provided to the tax accountants at BDO USA, LLP for review and entry into an efile system. The 990 is reviewed by outside legal counsel, then provided to all members of the Audit Committee for review and approval to be filed. Upon approval by the Audit Committee, a copy is provided to the Executive Board for their review prior to the filing of the 990. The 990 is made available to all other Board members upon request. Form 990, Part VI, Section C, Line 19 - FINANCIAL STATEMENTS AVAILABLE THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON THE GUIDESTAR WEBSITE AND BY REQUEST. CONFLICT OF INTEREST POLICY IS AVAILABLE VIA REQUEST. THE GOVERNING DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. Form 990, Part VI, Section A, Line 6, 7a, and 7b - MEMBERSHIP The organization has members as defined. The Trustees/Members of the Dallas Symphony Association elect the governing body. Form 990, Part VI, Section A, Line 2 - BUSINESS RELATIONSHIPS 1. Board of directors member Gert-Jan Kramer agreed to loan a rare violin called the "fritz Kreisler" to the Dallas Symphony Association for the exclusive use of Musician Alexander Kerr. There is no cost to the DSA or Mr. Kerr except that the DSA bears the cost of insuring the instrument during the terms of the agreement. This transaction is reported on Schedule L. 2. Board of directors member Gert-Jan Kramer agreed to loan a rare violin called the "1715 Guiseppe Guarneri" to the Dallas Symphony Association for the exclusive use of musician Nathan Olsen. There is no cost to the DSA or Mr. Olsen except that the DSA bears the cost of insuring the instrument during the terms of the agreement. 3. Board of governors member Gert-Jan Kramer agreed to loan a rare violin called the "G.B. Guardagnini, Parma, C1768" and violin bow by Victor Fetique, Paris to the Dallas Symphony Association for the exclusive use of musician Angela Fuller, there is no cost to the DSA or Mrs. Fuller except that the DSA bears the cost of insuring the instrument during the terms of the agreement. This transaction is reported on Schedule L. DALLAS SYMPHONY FOUNDATION 2301 FLORA STREET SUITE 300 DALLAS TX 75201 751529851 FOUNDATION TX 501(c)(3) 509(A)(3) Dallas symph false false false true false true false false false false false false false false true true false true false false