2025-05-13T14:10:22-04:00 2024-06-30 472461346 WELLS CPA LLC 215 N FRONT ST STE 110 COLUMBUS OH 43215 990 2023-07-01 344465022 LIMA SYMPHONY ORCHESTRA ASSOCIATION LIMA 4192225701 PO BOX 1651 LIMA OH 458021651 ELIZABETH BROWN ELLIS EXECUTIVE DIRECTOR 4192225701 2025-05-13 false DONALD WELLS P01867509 6143968974 2025-05-13 X 2023 2025-03-06 01:10:19Z ELIZABETH BROWN ELLIS 1028 W MARKET STREET LIMA OH 45805 839103 false X WWW.LIMASYMPHONY.COM X 1957 OH PERFORMANCE OF MUSIC RELATED PROGRAMS FOR THE PUBLIC. 26 26 8 32 0 715503 597110 245390 214523 3357 10794 2127 964250 824554 0 0 199347 360802 0 40766 604428 463395 803775 824197 160475 357 701452 768060 284591 342262 416861 425798 PERFORM FULL ORCHESTRA CONCERTS, CHAMBER MUSIC, ENSAMBLES AND SPECIAL APPEARANCES OF GUEST ARTISTS. AVERAGE ATTENDANCE AT ALL FUNCTIONS IS 700- 1000 PEOPLE. false false 491245 214523 PERFORMACE OF MUSIC RELATED PROGRAM FOR THE PUBLIC. 491245 true true false false false false false false false false true false false false 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 true true true false false false 97 0 false 8 true false false false false false false false false X 26 26 false false false false false false false true true false false true true true true true true true true false X LIMA SYMPHONY ORCHESTRA 4192225701 PO BOX 1651 LIMA OH 458021651 ELIZABETH BROWN ELLIS EXECUTIVE DI 40.00 X 82180 0 0 RICHARD BALES VICE-PRESIDE 1.00 X X 0 0 0 DOUG CORWIN DIRECTOR 1.00 X 0 0 0 BEN DIEPENBROCK TREASURER 1.00 X X 0 0 0 JOHN FICORILLI DIRECTOR 1.00 X 0 0 0 JIM GIDEON DIRECTOR 1.00 X 0 0 0 STEFANIE HOLTZ DIRECTOR 1.00 X 0 0 0 CHAD HUGHES DIRECTOR 1.00 X 0 0 0 KARI KUHN PRESIDENT 1.00 X X 0 0 0 TY LOTZ DIRECTOR 1.00 X 0 0 0 MARTHA MANCHESTER DIRECTOR 1.00 X 0 0 0 JACKIE MARTELL DIRECTOR 1.00 X 0 0 0 ROBERT MCCURDY DIRECTOR 1.00 X 0 0 0 AMY NUSBAUM DIRECTOR 1.00 X 0 0 0 CHRISTINE O'NEILL DIRECTOR 1.00 X 0 0 0 SHANNON O'NEILL DIRECTOR 1.00 X 0 0 0 KRISTEN OSBUN-MANLEY DIRECTOR 1.00 X 0 0 0 EVANS PSEEKOS DIRECTOR 1.00 X 0 0 0 STACEY REINEKE DIRECTOR 1.00 X 0 0 0 DENNIS RICHARDSON DIRECTOR 1.00 X 0 0 0 FATHER DAVID ROSS DIRECTOR 1.00 X 0 0 0 MELISSA SPONSELLER SECRETARY 1.00 X X 0 0 0 CHAD STEARNS DIRECTOR 1.00 X 0 0 0 NANCY STROH DIRECTOR 1.00 X 0 0 0 BRANDI TRUEBLOOD DIRECTOR 1.00 X 0 0 0 JEFF UNTERBRINK DIRECTOR 1.00 X 0 0 0 BARBARA YOUNG DIRECTOR 1.00 X 0 0 0 82180 false false false X 70575 49937 476598 597110 TICKET SALES 711190 214523 214523 214523 10794 10794 70575 14549 -14549 ERC CREDIT 16676 16676 16676 824554 231199 10794 83260 36264 39910 7086 259413 112989 124347 22077 18129 7896 8690 1543 3366 3366 48614 27150 11912 9552 17514 771 16541 202 29719 29719 8729 8729 14265 14265 7673 7673 ORCHESTRA 233896 233896 PRODUCTION EXPENSES 99619 72279 27034 306 824197 491245 292186 40766 215391 52015 429807 579471 3867 4491 12250 4887 6092 206606 92865 47500 113741 701452 768060 10573 18962 124018 173300 150000 150000 284591 342262 X 416861 425798 416861 425798 701452 768060 X 357 8580 X false true X true false X 493367 539890 642010 462147 597110 2734524 218456 78014 174324 338746 214523 1024063 40236 74712 71195 90000 276143 752059 692616 887529 890893 811633 4034730 26000 43000 70000 70000 10850 219850 26000 43000 70000 70000 10850 219850 3814880 740 184 1693 3356 10794 16767 740 184 1693 3356 10794 16767 5672 17744 14883 16676 54975 758471 710544 904105 894249 839103 4106472 0.92900 0.92990 0.00000 0.00000 X PART III, LINE 12 54,975 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 206606 92865 113741 113741 X 839103 14549 14549 824554 824554 838746 14549 14549 824197 824197 SCHEDULE D, PAGE 3, PART X THE SYMPHONY IS TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. CONSEQUENTLY, NO PROVISIONS FOR INCOME TAXES HAVE BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. ADDITIONALLY, THE INTERNAL REVENUE SERVICE HAS NOT CLASSIFIED THE SYMPHONY AS A PRIVATE FOUNDATION BECAUSE IT IS AN ORGANIZATION OF THE TYPE DESCRIBED IN SECTIONS 509(A)(1) AND 170 (B) (A)(VI) OF THE CODE. THE SYMPHONY FOLLOWS FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE SYMPHONY MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE SYMPHONY, AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. ON JUNE 30, 2024, THERE WERE NO MATERIAL UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. THE SYMPHONY FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION. THE SYMPHONY'S FEDERAL EXEMPT ORGANIZATION TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. ALL TAX RETURNS FOR YEARS ENDING AFTER JUNE 30, 2021 ARE OPEN FOR EXAMINATION. SCHEDULE D, PAGE 4, PART XI, LINE 2D DIRECT FUNDRAISING EXPENSES 14,549 SCHEDULE D, PAGE 4, PART XII, LINE 2D DIRECT FUNDRAISING EXPENSES 14,549 LSO FUNDRAISER 70575 70575 14549 70575 70575 14549 14549 -14549 FORM 990, PAGE 6, PART VI, LINE 11B NO REVIEW WAS OR WILL BE CONDUCTED. FORM 990, PAGE 6, PART VI, LINE 12C IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE IN WRITING TO THE CHAIRPERSON OF THE LSO'S FINANCE COMMITTEE, WITH A COPY OF SAID NOTICE SENT TO THE CHAIRPERSON OF THE LSO'S BOARD OF DIRECTORS, AS SOON AS PRACTICAL, BUT NO LATER THAN FIVE (5) DAYS, AFTER LEARNING ABOUT THE EXISTENCE OF HIS OR HER FINANCIAL INTEREST. THE CHAIRPERSON OF THE FINANCE COMMITTEE WILL CONVENE A MEETING OF THE MEMBERS OF THE FINANCE COMMITTEE, AND AN INTERESTED PERSON WILL BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE COMMITTEE MEMBERS BEFORE CONTINUING TO BE INVOLVED IN THE PROPOSED TRANSACTION OR ARRANGEMENT.AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, THE FINANCE COMMITTEE SHALL DETERMINE IF A CONFLICT OF INTEREST EXISTS. FORM 990, PAGE 6, PART VI, LINE 15A ALL SALARIES ARE REVIEWED AND APPROVED BY THE FINANCE COMMITTEE FIRST, THEN BY THE FULL BOARD. FORM 990, PAGE 6, PART VI, LINE 15B ALL SALARIES ARE REVIEWED AND APPROVED BY THE FINANCE COMMITTEE FIRST, THEN BY THE FULL BOARD. FORM 990, PAGE 6, PART VI, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC FORM 990, PART VIII LINE 11A - MISCELLANEOUS REVENUE THE AMOUNT REPORTED ON PART VIII, LINE 11A INCLUDES 16,676 RECEIVED AS AN EMPLOYEE RETENTION CREDIT (ERC) UNDER THE CARES ACT. THE ERC IS A REFUNDABLE PAYROLL TAX CREDIT PROVIDED BY THE FEDERAL GOVERNEMNT IN RESPONSE TO THE COVID-19 PANDEMIC. THE CREDIT WAS CLAIMED TO OFFSET ELIGIBLE WAGES AND HEALTH PLAN EXPENSES INCURRED BY THE ORGANIZATION DURING PERIODS OF GOVERMENT-MANDATED OPERATIONAL RESTRICTIONS. THE FUNDS WERE RECEIVED AS PART OF THE ORGANIZATION'S PANDEMIC RELIEF AND RECOVERY EFFORTS. FORM 990, PART XI, LINE 9 DIRECT FUNDRAISING EXPENSES 14,549 DIRECT FUNDRAISING EXPENSES -14,549 LIMA SYMPHONY ORCHESTRA ENDOWMENT PO BOX 1651 LIMA OH 45802 346923360 FUNDING OH 501C3 3 LIMA SYMPH true false false true false false false false false false false false false false false false false false false false LIMA SYMPHONY ORCHESTRA ENDOWMENT C 75744 ACTUAL