2014-08-14T09:06:09-07:00 2013-09-30 Leaf & Cole LLP 2810 Camino Del Rio South Suite 200 San Diego CA 921083820 990 2012-10-01 237148171 LA JOLLA MUSIC SOCIETY LAJO 8584593724 7946 IVANHOE AVE LA JOLLA CA 92037 CHRISTOPHER BEACH 2014-08-13 true JULIE A FIRL P00085551 6192947200 X 2012 2015-11-30 17:44:51Z CHRISTOPHER BEACH 7946 IVANHOE AVE STE 309 LA JOLLA CA 92037 3523531 false false X WWW.LJMS.ORG X 1969 CA To enhance the vitality and deepen the cultural life of San Diego by presenting and producing a dynamic range of performing arts for our increasingly diverse community. 33 33 28 100 0 2081048 2118878 1103439 1165416 37153 41058 1530 5293 3223170 3330645 0 0 1274206 1336030 0 660460 2447345 2633876 3721551 3969906 -498381 -639261 5616148 5161919 553694 674299 5062454 4487620 To enhance the vitality and deepen the cultural life of San Diego by presenting and producing a dynamic range of performing arts for our increasingly diverse community. false false 2926736 1165416 The Society is the largest multi-disciplinary presenter in San Diego and annually produces a nationally recognized summer festival. The Societys mission is: To enhance the vitality and deepen the cultural life of San Diego by presenting and producing a dynamic range of performing arts for our increasingly diverse community. 2926736 true true false false false false false false false true true true false false true true true false false false false false false false true false false false false true false false false false false false false false false false false true false false false false false false false false false true 81 0 true 28 true false false false false false false true true false 0 false false false false false false false false false false X 33 33 false false false false false false false true true false false true true true true true true true false false CA X CHRIS BENAVIDES 8584593724 7946 IVANHOE AVENUE STE 309 LA JOLLA CA 92037 SERAFIN PAREDES 3.00 0.00 X 0 0 0 ELIZABETH TAFT 3.00 0.00 X 0 0 0 CAROLYN YORSTON-WELLCOME 3.00 0.00 X 0 0 0 JEANETTE STEVENS 3.00 0.00 X 0 0 0 JEAN SHEKHTER 3.00 0.00 X 0 0 0 DOLLY WOO 3.00 0.00 X 0 0 0 PEGGY PREUSS 3.00 0.00 X 0 0 0 JOHN WEIL 3.00 0.00 X 0 0 0 THERESA JARVIS 3.00 0.00 X 0 0 0 ETHNA SINISI PIAZZA 3.00 0.00 X 0 0 0 SUE J HODGES ESQ 3.00 0.00 X 0 0 0 JUNE SHILLMAN 3.00 0.00 X 0 0 0 MAUREEN SHIFTAN 3.00 0.00 X 0 0 0 RICHARD CHARLTON 3.00 0.00 X 0 0 0 DEIRDRA PRICE PHD 3.00 0.00 X 0 0 0 RAFAEL PASTOR 3.00 0.00 X 0 0 0 KATHERINE CHAPIN 3.00 0.00 X 0 0 0 CAROL LAM ESQ 3.00 0.00 X 0 0 0 KATHERINE KENNEDY 3.00 0.00 X 0 0 0 LEHN GOETZ 3.00 0.00 X 0 0 0 MATTHEW GEAMAN 3.00 0.00 X 0 0 0 BARBARA ENBERG 3.00 0.00 X 0 0 0 WENDY BRODY 3.00 0.00 X 0 0 0 BRIAN DOUGLASS 3.00 0.00 X 0 0 0 SILVIJA DEVINE 3.00 0.00 X 0 0 0 GEORGE L DAMOOSE ESQ 3.00 0.00 X 0 0 0 KAREN BRAILEAN 3.00 0.00 X 0 0 0 GORDON BRODFUEHRER 3.00 0.00 X 0 0 0 LEIGH RYAN 5.00 0.00 X 0 0 0 CLIFFORD SCHIRESON 10.00 0.00 X 0 0 0 CHRISTOPHER BEACH 50.00 0.00 X 239937 0 35269 ANGELINA KLEINBUB 5.00 0.00 X 0 0 0 ELAINE DARWIN 5.00 0.00 X 0 0 0 MARTHA DENNIS 5.00 0.00 X 0 0 0 239937 35269 1 false true false OPUS 3 ARTISTS CO PHILHARMONIA ORCHESTRA 470 PARK AVE SOUTH 9TH FLOOR NEW YORK NY 10016 ARTIST/MUSIC 140000 ALVIN AILEY DANCE FOUNDATION INC 405 WEST 55TH ST 2ND FLOOR NEW YORK NY 10019 PERFORMANCE 108000 2 415262 200367 1503249 93123 2118878 PROGRAM REVENUE - EVENTS 900099 1131324 1131324 HANDLING FEES 900099 34092 34092 1165416 41058 41058 0 0 0 0 181893 415262 192886 -10993 -10993 0 0 OTHER INCOME 900099 16286 16286 16286 3330645 1181702 30065 X 0 0 0 0 243595 48719 97438 97438 0 828056 507104 132345 188607 42151 15351 12200 14600 136982 76053 28171 32758 85246 48333 16300 20613 0 0 10000 10000 0 0 0 1149273 1136345 4000 8928 95590 95590 41903 25912 4391 11600 0 0 117120 64416 29280 23424 105707 84720 478 20509 0 0 0 0 17517 8759 4379 4379 14922 11192 1492 2238 IN KIND EXPENSE 91884 91884 RECEPTION EXPENSES 99177 99177 Printing and Publications 131556 127260 4296 VENUE EXPENSE 286674 286674 472553 390308 42236 40009 3969906 2926736 382710 660460 1105353 1471122 109328 9351 2322655 1556854 100754 116959 0 0 0 0 132028 153173 231980 157307 65190 74673 0 1720555 1699342 0 0 60285 80445 5616148 5161919 163439 164673 329970 429181 60285 80445 553694 674299 X 1052017 1141864 2297235 1607343 1713202 1738413 5062454 4487620 5616148 5161919 X -639261 17526 2500 44401 X false true X true false X 2475125 2115406 4300336 2081048 2118878 13090793 1151246 962207 1145017 1103439 1165416 5527325 0 0 0 3626371 3077613 5445353 3184487 3284294 18618118 0 0 18618118 14397 31050 56364 37153 41058 180022 0 14397 31050 56364 37153 41058 180022 11479 6551 18030 32976 28942 17732 24220 16286 120156 3673744 3149084 5526000 3245860 3341638 18936326 0.98320 0.98370 0.00950 0.00720 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1877844 58238 79451 1856631 1747221 10000 194659 74036 1877844 1796248 21588 70615 1747221 1734836 5854 123233 67675 1796248 1123268 510000 110516 8948 1734836 1.00000 true false false 28718 21060 7658 203262 136247 67015 74673 1699342 DEFERRED COMPENSATION PLAN LIABILITY 80445 80445 X 3543557 17526 2500 192886 212912 3330645 3330645 4118391 148485 148485 3969906 3969906 Part XII, Line 2d Part XII, Line 2d: Other expenses and losses per audited F/S SPECIAL EVENT EXPENSES $148485 Part XI, Line 2d Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 SPECIAL EVENT EXPENSES $192886 Part X Part X : FIN48 Footnote The Society is a public charity 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. The Society 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 Society is not a private foundation.The Societys Return of Organization Exempt from Income Tax for the years ended September 30, 2013, 2012, 2011 and 2010 are subject to examination by the Internal Revenue Service and State taxing authorities, generally three to four years after the returns were filed. Part V, Line 4 Part V, Line 4: Intended uses of the endowment fund. THE INTENDED USE OF THE ENDOWMENT FUNDS IS TO SUPPORT THE GENERAL OPERATIONS OF LA JOLLA MUSIC SOCIETY. false WINTERFEST GALA 298450 194300 104150 20959 23060 33329 SUMMERFEST GALA 259030 220962 38068 17770 37556 150 13231 1 39675 39675 30435 2087 14309 597155 415262 181893 38729 91051 2237 60869 192886 -10993 X X X X X X false false false false false false false false false false CHRISTOPHER BEACH 239937 35269 275206 flowers 3000 fmv lodging 4 10852 fmv instruments 1 1800 fmv parking discoun 1 5060 fmv printing 1 1500 fmv receptions 9 20915 fmv food 8 47564 fmv false false false Form 990, Part XI, Line 9 Other Changes In Net Assets Or Fund Balances - Other Increases SPECIAL EVENT EXPENSES = $44401 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses WRITING/EDITING SERVICE: Column (A) - Total = $8500; Column (B) - Program Services = $8500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses WEBSITE: Column (A) - Total = $21127; Column (B) - Program Services = $21127; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses UTILITIES: Column (A) - Total = $3773; Column (B) - Program Services = $2075; Column (C) - Management & General = $943; Column (D) - Fundraising = $755 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses TICKET STOCK: Column (A) - Total = $4746; Column (B) - Program Services = $4746; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses TELEPHONE: Column (A) - Total = $9261; Column (B) - Program Services = $5328; Column (C) - Management & General = $955; Column (D) - Fundraising = $2978 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses STAGES EXPENSES: Column (A) - Total = $55171; Column (B) - Program Services = $55171; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses SPECIAL EVENTS: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses RECORDING EXPENSE: Column (A) - Total = $16600; Column (B) - Program Services = $16600; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses PRE CONCERT LECTURE EXPENSE: Column (A) - Total = $10450; Column (B) - Program Services = $10450; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses Postage and Shipping: Column (A) - Total = $38359; Column (B) - Program Services = $32390; Column (C) - Management & General = $1783; Column (D) - Fundraising = $4186 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses PHOTOGRAPHY/GRAPHIC DESIGN: Column (A) - Total = $1095; Column (B) - Program Services = $1095; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses OUTREACH: Column (A) - Total = $15600; Column (B) - Program Services = $15600; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses MUSIC LIC/PURCH/RENTAL: Column (A) - Total = $6214; Column (B) - Program Services = $6214; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses MISCELLANEOUS: Column (A) - Total = $20130; Column (B) - Program Services = $7380; Column (C) - Management & General = $6705; Column (D) - Fundraising = $6045 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses MERCHANDISE: Column (A) - Total = $11905; Column (B) - Program Services = $11905; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses MEALS & ENTERTAINMENT: Column (A) - Total = $12857; Column (B) - Program Services = $421; Column (C) - Management & General = $4473; Column (D) - Fundraising = $7963 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses INSTRUMENT RENTAL/TUNING: Column (A) - Total = $30293; Column (B) - Program Services = $28854; Column (C) - Management & General = $0; Column (D) - Fundraising = $1439 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses HOSPITALITY: Column (A) - Total = $12405; Column (B) - Program Services = $12405; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses EQUIPMENT RENTAL: Column (A) - Total = $216; Column (B) - Program Services = $216; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses EMPLOYEE PARKING: Column (A) - Total = $19884; Column (B) - Program Services = $10936; Column (C) - Management & General = $4971; Column (D) - Fundraising = $3977 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses EDUCATION FEES-DISCOVERY: Column (A) - Total = $2750; Column (B) - Program Services = $2750; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses DUES/MEMBERSHIP/CONF: Column (A) - Total = $9711; Column (B) - Program Services = $7535; Column (C) - Management & General = $631; Column (D) - Fundraising = $1545 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses COPIER EXPENSE: Column (A) - Total = $14848; Column (B) - Program Services = $7424; Column (C) - Management & General = $2227; Column (D) - Fundraising = $5197 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses COMPUTER SUPPORT: Column (A) - Total = $41834; Column (B) - Program Services = $29253; Column (C) - Management & General = $6989; Column (D) - Fundraising = $5592 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses BANNER EXPENSE: Column (A) - Total = $15900; Column (B) - Program Services = $15900; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses BANK/CREDIT/VENDOR FEES: Column (A) - Total = $77709; Column (B) - Program Services = $76033; Column (C) - Management & General = $1344; Column (D) - Fundraising = $332 Form 990, Part IX, Line 24e Form 990, Part IX, Line 24e: Other Expenses BAD DEBT: Column (A) - Total = $11215; Column (B) - Program Services = $0; Column (C) - Management & General = $11215; Column (D) - Fundraising = $0 Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available THE ORGANIZATION MAKES ITS AUDITED FINANCIAL STATEMENTS, FORM 990, GOVERNING DOCUMENTS AND POLICIES AVAILABLE UPON REQUEST. THE ORGANIZATION ALSO USES WWW.GUIDESTAR.ORG TO DISCLOSE ITS FORM 990. Form 990, Part VI, Line 15a Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management A Compensation Committee was formed consisting of all of the members of the Executive Committee of the Board of Directors. We use a Performance Review that is excerpted from "Boardroom Dancing: A Practical Handbook for Nonprofit Boards", expected to be published by CompassPoint Nonprofit Services. We also gather compensation information from all of the major arts organizations in San Diego. We also call the executive recruiter that we used to hire our last 2 Presidents, including our current one, and ask for opinions on compensation. Finally, we look at a compensation study of Presidents in Not-for-Profit Organizations with the budget sizes of $2.5 15.9 million. We used this data to create a fair compensation package. Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts All employees are encouraged to report any conflicts of interest to the president. Failure to report conflicts are grounds for termination. The president must report to the board any conflicts of interest. In regard to Board members, La Jolla Music Society sends out an annual email to all board members asking if any conflicts of interest may exist. Board members are also asked about conflicts of interest during the Annual meeting or the first meeting of the new fiscal year. Form 990, Part VI, Line 11b Form 990, Part VI, Line 11b: Form 990 Review Process THE BUSINESS MANAGER REVIEWS THE FORM 990 IN DETAIL. HE PROVIDES THE AUDIT COMMITTEE WITH A GENERAL OVERVIEW OF THE FORM 990 AND ITS COMPONENT PARTS. HE ALSO HOLDS A SUMMARY MEETING WITH THE PRESIDENT/ARTISTIC DIRECTOR AND PRESIDENT OF THE BOARD WHO PROVIDE FINAL APPROVAL.