2026-04-23T13:34:43-05:00 2025-06-30 390859910 BAKER TILLY ADVISORY GROUP LP 4747 EXECUTIVE DR SUITE 1300 SAN DIEGO CA 92121 990 2024-07-01 952040874 THE SAN DIEGO SYMPHONY ORCHESTRA ASSOCIATION SAND 6192350800 1245 SEVENTH AVENUE SAN DIEGO CA 92101 MARTHA GILMER PRESIDENT & CEO 6192350800 2026-04-22 1 1 JANE COLEMAN P01391236 8586271400 2024 2025-03-06 01:10:19Z MARTHA GILMER 1245 SEVENTH AVENUE SAN DIEGO CA 92101 55818277 0 X WWW.SANDIEGOSYMPHONY.ORG X 1928 CA TO PROMOTE THE CAUSE OF MUSICAL ART AND CULTURE IN THE COUNTY AND COMMUNITY 28 28 811 550 0 0 68605487 26244896 18732212 17934329 181754 -4296814 8949312 10803757 96468765 50686168 0 0 0 0 25845588 30122640 198533 195337 3047737 25687839 33671231 51731960 63989208 44736805 -13303040 317687118 303325599 87720960 86011867 229966158 217313732 CHANGING LIVES THROUGH MUSIC 0 0 44651071 0 17934329 CONCERT EXPENSES: TO PROVIDE EDUCATIONAL AND CULTURAL ENRICHMENT TO THE SAN DIEGO AREA THROUGH LIVE MUSICAL CONCERTS. 4398299 0 0 PROMOTION AND BOX OFFICE: TO PROMOTE THE SAN DIEGO SYMPHONY ORCHESTRA ASSOCIATION'S MANY PERFORMANCES, RECEPTIONS AND EVENTS. 733564 0 0 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. 49782934 1 1 0 0 0 0 0 1 0 1 1 0 0 1 1 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 1 140 0 1 811 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 28 28 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X THE ORGANIZATION 6192350800 1245 SEVENTH AVENUE SAN DIEGO CA 92101 DAVID SNYDER CHAIR 8.00 0.20 X X 0 0 0 COLETTE ROYSTON VICE CHAIR 0.40 0.00 X X 0 0 0 LINDA PLATT SECRETARY 0.40 0.00 X X 0 0 0 KRIS KOPENSKY BOARD MEMBER 0.40 0.00 X X 0 0 0 MICHELLE ARTHUR BOARD MEMBER 0.40 0.00 X 0 0 0 LISA BEHUN BOARD MEMBER 0.40 0.00 X 0 0 0 DAVID BIALIS TREASURER 0.40 0.00 X 0 0 0 STEVE BJORG BOARD MEMBER 0.40 0.00 X 0 0 0 ANTHONY C BOGANEY MD FACS BOARD MEMBER 0.40 0.00 X 0 0 0 ANNETTE BRADBURY BOARD MEMBER 0.40 0.00 X 0 0 0 BEN CLAY BOARD MEMBER 0.40 0.00 X 0 0 0 MARTHA G DENNIS BOARD MEMBER 0.40 0.00 X 0 0 0 KARIN EASTHAM BOARD MEMBER 0.40 0.00 X 0 0 0 PHYLLIS EPSTEIN BOARD MEMBER 0.40 0.00 X 0 0 0 HAL FUSON IMMEDIATE PAST CHAIR 0.40 0.20 X 0 0 0 JANET GORRIE BOARD MEMBER 0.40 0.00 X 0 0 0 ARLENE INCH BOARD MEMBER 0.40 0.00 X 0 0 0 JERRI-ANN JACOBS BOARD MEMBER 0.40 0.00 X 0 0 0 WARREN KESSLER BOARD MEMBER 0.40 0.20 X 0 0 0 DEBORAH PATE BOARD MEMBER 0.40 0.00 X 0 0 0 SHERRON SCHUSTER BOARD MEMBER 0.40 0.00 X 0 0 0 MARIVI SHIVERS BOARD MEMBER 0.40 0.00 X 0 0 0 KAREN FOSTER SILBERMAN BOARD MEMBER 0.40 0.00 X 0 0 0 GLORIA STONE BOARD MEMBER 0.40 0.00 X 0 0 0 FRANK VIZCARRA BOARD MEMBER 0.40 0.00 X 0 0 0 JAMES WHISTLER BOARD MEMBER 0.40 0.00 X 0 0 0 MITCHELL WOODBURY BOARD MEMBER 0.40 0.20 X 0 0 0 ALAN PROHASKA BOARD MEMBER (THRU 10/24) 0.40 0.00 X 0 0 0 CHRISTOPHER SICKLES BOARD MEMBER (THRU 4/25) 0.40 0.00 X 0 0 0 DONALD SLATE BOARD MEMBER (THRU 10/24) 0.40 0.00 X 0 0 0 JULIA BROWN BOARD MEMBER (THRU 10/24) 0.40 0.00 X 0 0 0 LISETTE FARRELL BOARD MEMBER (THRU 10/24) 0.40 0.00 X 0 0 0 MARY CASILLAS SALAS BOARD MEMBER (THRU 08/24) 0.40 0.00 X 0 0 0 TIMOTHY BARELLI BOARD MEMBER 0.40 0.00 X 0 0 0 MARTHA A GILMER PRESIDENT & CEO 40.00 0.20 X 534119 0 70625 MAUREEN CAMPBELL MELVILLE CFO 40.00 0.00 X 217636 0 23965 LEA SLUSHER VP OF ARTISTIC PLANNING 40.00 0.00 X 229848 0 25793 RAFAEL PAYARE TORRES MUSIC DIRECTOR 40.00 0.00 X 712000 0 0 JEFF THAYER CONCERT MASTER 40.00 0.00 X 305475 0 60757 SHERI BROEDLOW VP OF INSTITUTIONAL ADVANCEMENT 40.00 0.00 X 233536 0 41140 CRAIG HALL VP OF MARKETING & COMMUNICATIONS 40.00 0.00 X 183343 0 52540 KATHERINE MCDONALD CHIEF OF STAFF 40.00 0.00 X 195384 0 17248 2611341 0 292068 101 0 1 0 RUDOLPH & SLETTEN INC 7584 METROPOLITAN DR STE 100 SAN DIEGO CA 92108 CONSTRUCTION OF JACOBS MUSIC HALL 2451212 ELITE SHOW SERVICES INC 2878 CAMINO DEL RIO S STE 260 SAN DIEGO CA 92108 SECURITY 1520243 SOLOTECH SALES & INTEGRATION USA INC 1717 DIPLOMACY ROW ORLANDO FL 32809 AUDIOVISUAL CONSTRUCTION 611142 BEST VALUE COMMERCIAL CLEANING SERVICE 737 DUORO DR CHULA VISTA CA 91910 CLEANING SERVICE 505120 CREATIVE ARTISTS AGENCY 2000 AVENUE OF THE STARS LOS ANGELES CA 90067 GLOBAL TALENT AND SPORTS AGENCY 503433 47 1688068 5919800 294087 18342941 1933995 26244896 CONCERT TICKETS 711190 15857272 15857272 OTHER PERFORMANCE REVENUE 711190 2077057 2077057 17934329 194512 194512 181 181 7623024 0 7623024 7623024 7623024 66200 66210 4491316 -10 -4491316 -4491326 -4491326 296530 1688069 574583 -278053 -278053 2849462 0 2849462 2849462 609143 609143 609143 50686168 17934329 0 6506943 X 1142702 392866 530711 219125 22775025 19986591 1783817 1004617 1027890 678096 349794 3261224 2083231 1177993 1915799 1676013 147349 92437 262210 135219 126991 131015 131015 195337 195337 9110674 8019267 925957 165450 1847517 1658911 188606 1686949 1030234 294323 362392 758644 292839 465805 268658 268658 1338671 1338671 101712 96909 4803 380660 380660 11616573 7380655 4235918 608204 608204 CREDIT CARD PROCESSING 352793 282145 70648 5206951 4462629 744322 63989208 49782934 11158537 3047737 10214166 5554347 6065615 7464001 23971184 17391627 5532992 4475043 2866475 2857290 278151357 30915404 250459758 247235953 935344 876894 17641584 17470444 317687118 303325599 24780980 6742472 13533234 13598788 29053059 45681014 20353687 19989593 87720960 86011867 X 68904877 49113756 161061281 168199976 229966158 217313732 317687118 303325599 X -13303040 62851 587763 X 0 1 X 1 0 X 55764677 70852258 66354560 68663672 26244896 287880063 55764677 70852258 66354560 68663672 26244896 287880063 59240076 228639987 224710 2436424 4189227 5435348 7817717 20103426 289729 698096 452236 0 0 1440061 6477 2258269 3167931 3647455 3458605 12538737 321962287 68735415 0.71010 0.71690 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: GROSS CONCESSION SALES - 2020 AMOUNT: $ 6,477. 2021 AMOUNT: $ 2,258,269. 2022 AMOUNT: $ 3,167,931. 2023 AMOUNT: $ 3,163,902. 2024 AMOUNT: $ 2,849,462. OTHER REVENUE - 2023 AMOUNT: $ 483,553. 2024 AMOUNT: $ 609,143. 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7554409 X X HISTORICAL MUSICAL INSTRUMENTS 0 116765907 1330000 11390541 5919800 336956 123229692 111131541 1270000 10617101 5931400 321335 116765907 108237650 980000 8032168 5803400 314877 111131541 122050936 306050 -8239784 5535500 344052 108237650 99164604 28621769 5430000 305437 122050936 0.00000 1.00000 0.00000 1 1 1 2370000 2370000 95322107 16033983 79288124 110140641 5185957 104954684 69173518 9695464 59478054 1145091 1145091 247235953 MUSIC LIBRARY 97301 RIGHT OF USE LEASE ASSET 17373143 17470444 PENSION BENEFIT OBLIGATION 644302 RIGHT OF USE LEASE LIABILITY 19345291 19989593 X PART III, LINE 4: MUSIC COLLECTIONS ARE HELD IN PERPETUITY TO PROMOTE AND PRESERVE MUSICAL COMPOSITIONS. PART V, LINE 4: GENERATE INCOME TO SUPPORT SAN DIEGO SYMPHONY ORCHESTRA ASSOCIATION OPERATIONS. PART X, LINE 2: SDSO AND SDSF ARE BOTH 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 FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) 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, 2025 AND 2024. X X X X X X X 1 SUPERLATIVE GROUP INC 2843 FRANKLIN BOULEVARD CLEVELAND OH 44113 ASSISTS WITH NAMING RIGHTS AND SPONSORSHIP VALUATION, SALES 0 625777 131679 494098 THEATER DIRECT INC 4213 W BURBANK BOULEVARD BURBANK CA 91505 OUTGOING TELEFUNDING CALLS TO PROSPECTS FOR ANNUAL FUND 0 188074 63658 124416 813851 195337 618514 CA JMC GALA 1411511 1253761 157750 95815 9974 254840 MRAZ GALA 356250 279300 76950 39709 89741 2 216838 155008 61830 53116 31388 1984599 1688069 296530 188640 9974 375969 574583 -278053 X 1 1 X X X X 0 1 0 0 0 0 0 0 0 RAFAEL PAYARE TORRES MUSIC DIRECTOR 674000 0 0 0 38000 0 0 0 0 0 712000 0 0 0 MARTHA A GILMER PRESIDENT & CEO 534119 0 0 0 0 0 53500 0 17125 0 604744 0 0 0 JEFF THAYER CONCERT MASTER 305475 0 0 0 0 0 23000 0 37757 0 366232 0 0 0 SHERI BROEDLOW VP OF INSTITUTIONAL ADVANCEMENT 228536 0 5000 0 0 0 23000 0 18140 0 274676 0 0 0 LEA SLUSHER VP OF ARTISTIC PLANNING 229848 0 0 0 0 0 7200 0 18593 0 255641 0 0 0 MAUREEN CAMPBELL MELVILLE CFO 217636 0 0 0 0 0 10910 0 13055 0 241601 0 0 0 CRAIG HALL VP OF MARKETING & COMMUNICATIONS 183343 0 0 0 0 0 23000 0 29540 0 235883 0 0 0 KATHERINE MCDONALD CHIEF OF STAFF 195384 0 0 0 0 0 9769 0 7479 0 212632 0 0 0 PART I, LINE 1A THE ORGANIZATION'S MUSIC DIRECTOR, A HIGHEST COMPENSATED EMPLOYEE, RECEIVES HOUSING ALLOWANCE THAT IS REPORTED AS TAXABLE COMPENSATION. PART I, LINE 4B THE ORGANIZATION'S CEO PARTICIPATES IN A 457(F) PLAN. NO CONTRIBUTIONS OR DISTRIBUTIONS WERE MADE FOR TAX YEAR 2024. X 29 1876355 MARKET VALUE X PERFUME 1 57640 FMV 0 0 1 0 PART I, COLUMN (B): NUMBER OF CONTRIBUTIONS 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 MAKES THE FINAL VERSION OF THE FORM 990 AVAILABLE TO ALL BOARD MEMBERS THROUGH ITS PORTAL 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 CHIEF EXECUTIVE DIRECT COMMITTEE. THE CHIEF EXECUTIVE DIRECT 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 COMMITTEE AND BOARD IF APPROPRIATE. THERE HAVE BEEN NO INCIDENCES OF CONFLICT DURING THE YEAR ENDING JUNE 30, 2025. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE CEO IS REVIEWED AND NEGOTIATED BY THE CEO COMPENSATION COMMITTEE AND APPROVED BY THE BOARD. THE PROCESS IS BASED ON COMPARABLE DATA AND IS DOCUMENTED IN THE MINUTES OF THE BOARD MEETING. THE MOST RECENT PROCESS WAS CONCLUDED WITH BOARD APPROVAL IN OCTOBER 2025. 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. ADDITIONALLY, THE COMBINED FINANCIAL STATEMENTS OF THE SAN DIEGO SYMPHONY ORCHESTRA ASSOCIATION AND 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 6,469,395. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 8,000. TOTAL EXPENSES 6,477,395. PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 514,964. MANAGEMENT AND GENERAL EXPENSES 90,913. FUNDRAISING EXPENSES 156,083. TOTAL EXPENSES 761,960. SECURITY: PROGRAM SERVICE EXPENSES 1,034,908. MANAGEMENT AND GENERAL EXPENSES 835,044. FUNDRAISING EXPENSES 1,367. TOTAL EXPENSES 1,871,319. FORM 990, PART XI, LINE 9: OTHER COMPREHENSIVE PENSION GAIN 848,982. PY UNCOLLECTIBLE PLEDGE WRITE OFF -261,219. SAN DIEGO SYMPHONY FOUNDATION 1245 SEVENTH AVENUE 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 0 0 0 0 0 0 0 1 1 1 1 0 0 1 1 SAN DIEGO SYMPHONY FOUNDATION C 5919800 CASH SAN DIEGO SYMPHONY FOUNDATION L 1330000 CASH