2016-05-06T15:30:03-07:00 2015-06-30 Leaf & Cole LLP 2810 Camino Del Rio South Suite 200 San Diego CA 921083820 990 2014-07-01 951962652 La Jolla Symphony & Chorus Association LAJO 8585344637 9500 Gilman Dr UCSD Box 0361 La Jolla CA 92093 DIANE SALISBURY Executive Director 2016-05-06 true JULIE A FIRL P00085551 6192947200 X 2014 2016-08-17 19:52:53Z DIANE SALISBURY 9500 Gilman Dr UCSD Box 0361 LA JOLLA CA 920930361 689900 false false X http://www.lajollasymphony.com X 1957 CA The La Jolla Symphony and Chorus Association was organized in 1957. The mission of the Association is to enrich the cultural life of San Diego through professional-caliber, financially accessible concerts of ground-breaking, traditional and contemporary classical music. 12 12 4 250 0 501682 429371 148316 196173 8681 37631 45481 -5731 704160 657444 0 0 212205 220718 0 37798 292494 296671 504699 517389 199461 140055 1263877 1337029 129844 102220 1134033 1234809 The La Jolla Symphony and Chorus Association (the "Association") was organized in 1957 under the Nonprofit Public Benefit Corporation Law for public and charitable purposes. The mission of the La Jolla Symphony and Chorus is to enrich the cultural life of San Diego through professional-caliber, financially accessible concerts of ground-breaking, traditional and contemporary classical music. The LJS&C provides educational outreach to the community by bringing students to open rehearsals, concerts and music clinics. Through our Young Artists Competition and Thomas Nee Commission for new compositions, we also provide young musicians and composers with rare professional performance opportunities.The Association sponsors an annual Young Artist Competition. The contest is open to singers and instrumentalists ages 8 to 28 from around San Diego County and Baja California. In addition, the music outreach program provides local area schools and students with a variety of performances, workshops false false 386565 187960 The mission of the La Jolla Symphony and Chorus is to enrich the cultural life of San Diego through professional-caliber, financially accessible concerts of ground-breaking, traditional and contemporary classical music. The LJS&C provides educational outreach to the community by bringing students to open rehearsals, concerts and music clinics. Through our Young Artists Competition and Thomas Nee Commission for new compositions, we also provide young musicians and composers with rare professional performance opportunities. 386565 true true false false false false false false false true true false false true false true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false true 10 0 true 4 true false false false false false false true true false 0 false false false false false false false false false false X 12 12 false false false false false false false true false false false true true true true false false true true false CA X diane salisbury 8585344637 9500 Gilman Dr UCSD 0361 la jolla CA 920930361 EVON CARPENTER Secretary 1.00 0.00 X X 0 0 0 STEPHEN L MARSH President 1.00 0.00 X X 0 0 0 PAUL E SYMEZAK Vice President 1.00 0.00 X X 0 0 0 JENNY SMERUD Treasurer 1.00 0.00 X 0 0 0 DR IDA HOUBY Director 1.00 0.00 X 0 0 0 MARK APPELBAUM Director 1.00 0.00 X 0 0 0 GORDON CLARK Director 1.00 0.00 X 0 0 0 PAT FINN Director 1.00 0.00 X 0 0 0 PETER GOUREVITCH Director 1.00 0.00 X 0 0 0 CATHERINE PALMER Director 1.00 0.00 X 0 0 0 BRIAN SCHOTTLAENDER Director 1.00 0.00 X 0 0 0 ARTHUR WAGNER Director 1.00 0.00 X 0 0 0 DR DAVID CHASE CHORAL DIRECTOR 1.00 0.00 X 0 0 0 STEVEN SCHICK MUSIC DIRECTOR 1.00 0.00 X 0 0 0 DIANE SALISBURY Executive Direc 40.00 0.00 X 62500 0 9244 62500 9244 0 false false false 0 58265 47186 323920 429371 CONCERT PERFORMANCES 711130 187960 187960 OTHER REVENUE 711130 8213 8213 196173 37631 37631 0 0 0 0 26725 58265 32456 -5731 -5731 0 0 0 657444 196173 31900 X 0 0 0 0 65000 32500 26000 6500 0 130600 97077 18506 15017 0 15538 8641 5866 1031 9580 4332 3538 1710 0 0 9287 6965 1858 464 0 0 0 0 51900 51900 13984 4661 9323 0 0 9432 3144 6288 0 0 0 0 0 657 657 3330 2497 666 167 CONCERT PRODUCTION COSTS 46717 46717 HALL RENTAL 40146 40146 ARTISTS 24404 24404 Postage and Shipping 22241 14828 7413 74573 48753 12911 12909 517389 386565 93026 37798 0 80470 70336 227980 105707 0 0 0 0 0 12588 14587 3043 2252 1448 791 343666 353963 0 0 0 597725 791645 1263877 1337029 26199 18783 103645 83437 129844 102220 X 264040 266076 69487 64179 800506 904554 1134033 1234809 1263877 1337029 140055 -30150 -9129 X false true X true false X 220054 354086 558722 501682 429371 2063915 0 0 220054 354086 558722 501682 429371 2063915 0 2063915 28932 10509 11613 8681 37631 97366 40143 40915 36073 45481 162612 0 2323893 801582 0.88810 0.87330 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 801463 110523 8613 17693 6411 896495 554895 215615 56238 12752 12533 801463 224100 320787 24234 8000 6226 554895 99685 138848 -1909 3071 9453 224100 76239 10000 16321 2875 99685 0.98000 0.02000 true false false 3043 2252 791 791 791645 X 727621 -30150 77000 32456 79306 648315 9129 9129 657444 626845 77000 32456 109456 517389 517389 Part V, Line 4: Intended uses of the endowment fund. On an annual basis, the interest and dividends earned on the restricted endowment funds are added to temporarily restricted net assets. The Associations spending policy in regards to these funds is to disburse them for their restricted purpose to meet the current program needs of the Association. Part X : FIN48 Footnote The Association is a nonprofit California corporation and is 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 on income related to their tax exempt purpose. The Association believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. The Association is not a private foundation.The Associations Return of Organization Exempt from Income Tax for the years ended June 30, 2015, 2014, 2013 and 2012 are subject to examination by the Internal Revenue Service and State taxing authorities, generally three to four years after the returns were filed. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 SPECIAL EVENT EXPENSES $32456 Part XII, Line 2d: Other expenses and losses per audited F/S SPECIAL EVENT EXPENSES $32456 false GALA 70600 52065 18535 11800 16403 WINE TASTING 14390 6200 8190 1425 2828 84990 58265 26725 13225 19231 32456 -5731 Form 990, Part VI, Line 11b: Form 990 Review Process The 990 gets reviewed by the Board treasurer, president and finance committee for approval. Board members receive an email copy of the 990 and audit when complete. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Conflict of Interest Policy is part of the By-laws. By-laws are reviewed annually. Also, an annual board self-assessment is performed to make sure we remain in compliance with our by-laws. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management The budget committee (and expanded version of the finance committee) meets annually to draft a budget for board review. Salaries are a part of this budget. The budget must be passed by board vote. Interested parties recuse themselves from the vote. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees The executive director makes recommendations for staff salary changes. The choral director and orchestra director make recommendations for chorus and orchestra manager salaries, respectively. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available THE ORGANIZATION USES WWW.GUIDESTAR.ORG TO DISCLOSE ITS AUDITED FINANCIAL STATEMENTS AND FORM 990. Form 990, Part IX, Line 24e: Other Expenses BANK AND CREDIT CARD: Column (A) - Total = $3078; Column (B) - Program Services = $3078; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses BOARD DEVELOPMENT: Column (A) - Total = $1311; Column (B) - Program Services = $0; Column (C) - Management & General = $1311; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses CONSULTANTS: Column (A) - Total = $3150; Column (B) - Program Services = $0; Column (C) - Management & General = $650; Column (D) - Fundraising = $2500 Form 990, Part IX, Line 24e: Other Expenses DUES & SUBSCRIPTIONS: Column (A) - Total = $4272; Column (B) - Program Services = $2848; Column (C) - Management & General = $1424; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses ENDOWMENT EXPENSES: Column (A) - Total = $10409; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $10409 Form 990, Part IX, Line 24e: Other Expenses MEETINGS: Column (A) - Total = $1161; Column (B) - Program Services = $387; Column (C) - Management & General = $774; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses MISCELLANEOUS: Column (A) - Total = $1219; Column (B) - Program Services = $1218; Column (C) - Management & General = $1; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses OUTREACH/EDUCATION: Column (A) - Total = $19504; Column (B) - Program Services = $19504; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses PARKING EXPENSE: Column (A) - Total = $11285; Column (B) - Program Services = $11285; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses SUPERTITLES & OTHER HONORS: Column (A) - Total = $8334; Column (B) - Program Services = $0; Column (C) - Management & General = $8334; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses TELEPHONE: Column (A) - Total = $625; Column (B) - Program Services = $208; Column (C) - Management & General = $417; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e: Other Expenses YOUNG ARTISTS COMPETITION: Column (A) - Total = $10225; Column (B) - Program Services = $10225; Column (C) - Management & General = $0; Column (D) - Fundraising = $0