2024-01-19T09:29:29-05:00 2023-06-30 352072184 DWC CPAS LLC 3454 DOUGLAS RD SOUTH BEND IN 46635 990 2022-07-01 356042189 SOUTH BEND SYMPHONY ORCHESTRA ASSOCIATION INC SOUT 5742326343 127 N MICHIGAN ST SOUTH BEND IN 466011603 JUSTUS ZIMMERMAN EXECUTIVE DIRECTOR 5742326343 2024-01-18 true JUSTUS ZIMMERMAN XXX-XX-XXXX true RICHARD J CULLAR CPA P00967641 5742339366 2024-01-02 2022 2023-04-26 12:10:37Z SOUTH BEND SYMPHONY ORCHESTRA JUSTUS ZIMMERMAN 127 NORTH MICHIGAN STREET SOUTH BEND IN 46601 5029562 false X SOUTHBENDSYMPHONY.ORG X 1950 IN WE INSPIRE, ENTERTAIN, AND CONNECT PEOPLE WITH THE TRANSFORMATIVE POWER OF ORCHESTRAL MUSIC. AS MICHIANA'S PREMIERE PROFESSIONAL ORCHESTRA, THE SOUTH BEND SYMPHONY ENGAGES THE COMMUNITY IN THE EXPLORATION OF ORCHESTRAL MUSIC IN ALL ITS FORMS. 24 22 255 22 0 1214329 1129676 401532 608022 573053 404496 -483 -8656 2188431 2133538 0 0 1058688 1290571 0 248405 755271 1055052 1813959 2345623 374472 -212085 11276810 11518713 411740 400807 10865070 11117906 X WE INSPIRE, ENTERTAIN, AND CONNECT PEOPLE WITH THE TRANSFORMATIVE POWER OF ORCHESTRAL MUSIC. AS MICHIANA'S PREMIERE PROFESSIONAL ORCHESTRA, THE SOUTH BEND SYMPHONY ENGAGES THE COMMUNITY IN THE EXPLORATION OF ORCHESTRAL MUSIC IN ALL ITS FORMS. false false 1583636 608022 IN FISCAL 2023, THE SOUTH BEND SYMPHONY INSPIRED, ENTERTAINED, AND CONNECTED THE COMMUNITY AND THE REGION WITH THE TRANSFORMATIVE POWER OF ORCHESTRAL MUSIC BY PRODUCING 20 MAINSTAGE PROGRAMS SERVING MORE THAN 23,000 ATTENDEES, INCLUDING THE FIRST-EVER CITY-WIDE CELEBRATION OF DA DE LOS MUERTOS. IN ADDITION, THE SYMPHONY PROVIDED NEARLY 80 LIVE AND VIRTUAL OPPORTUNITIES TO HEAR AND INTERACT WITH MUSICIANS AND THE MUSIC DIRECTOR, CONNECTING WITH NEARLY 70,000 PEOPLE. IN 2023, THE SYMPHONY CONNECTED WITH THE COMMUNITY THROUGH A SERIES OF CHURCH CONCERTS TO CELEBRATE MARTIN LUTHER KING JR. DAY, A FREE PATRIOTIC CONCERT, AND A RENEWED ANNUAL NUTCRACKER WITH LIVE ORCHESTRA. 1583636 true true false false false false false false false true true false false true true 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 true 25 0 255 true false false false false false true true false false false false false false X 24 22 false false false false false false false true true false false false true true true true true true true false X JUSTUS ZIMMERMAN 5742326343 127 N MICHIGAN ST SOUTH BEND IN 46601 ALASTAIR WILLIS MUSIC DIRECT 40.00 X 114379 0 7834 JUSTUS ZIMMERMAN EXECUTIVE DI 40.00 X 102865 0 3417 NIC ORBOVICH DIRECTOR 1.00 X 10686 0 0 RACHEL GOFF DIRECTOR 1.00 X 10537 0 0 JOHN AXELBERG DIRECTOR 1.00 X 0 0 0 BRUCE R BANCROFT DIRECTOR 1.00 X 0 0 0 BRUCE BONDURANT DIRECTOR 1.00 X 0 0 0 JACK CHAMPAIGNE DIRECTOR 1.00 X 0 0 0 ROBERT COLEMAN PHD DIRECTOR 1.00 X 0 0 0 LINDA DOSHI DIRECTOR 1.00 X 0 0 0 KYLE EVERETT DIRECTOR 1.00 X 0 0 0 JOHN FINLAY DIRECTOR 1.00 X 0 0 0 JAMES HARRIS III MD DIRECTOR 1.00 X 0 0 0 JOAN JOSHI DIRECTOR 1.00 X 0 0 0 TIMOTHY MAHER JD DIRECTOR 1.00 X 0 0 0 CORDELL MARTIN DIRECTOR 1.00 X 0 0 0 SUSAN OHMER PHD DIRECTOR 1.00 X 0 0 0 CRISTYNE PORILE DIRECTOR 1.00 X 0 0 0 MARK ROSS PHD DIRECTOR 1.00 X 0 0 0 JAMES SAWDON CPA DIRECTOR 1.00 X 0 0 0 CARI SHEIN DIRECTOR 1.00 X 0 0 0 LARRY THOMPSON DIRECTOR 1.00 X 0 0 0 DONNA LAMBERTI CPA PRESIDENT 2.00 X X 0 0 0 MARVIN V CURTIS EDD VICE PRESIDE 2.00 X X 0 0 0 BREIGHAN BOESKOOL PHD SECRETARY 2.00 X X 0 0 0 JOHN SEIDL CFA TREASURER 2.00 X X 0 0 0 238467 11251 2 false false false 244666 83808 801202 1129676 CONCERT REVENUES 711130 545044 545044 CONTRACT PERFORMANCES 711130 58750 58750 POSTAGE, HANDLING FEES 711130 4228 4228 608022 515753 515753 2744861 2856118 -111257 -111257 -111257 31250 244666 39906 -8656 -8656 2133538 608022 395840 138881 58028 46202 34651 1037279 722495 220909 93875 25124 9477 10959 4688 89287 60481 19476 9330 2184 2184 40511 40511 6873 6873 950 950 85754 85754 47240 15483 22054 9703 73755 47908 17476 8371 149002 138624 735 9643 7192 7192 17514 12066 3679 1769 GUEST ARTISTS FEES AND TR 269513 269513 CONCERT PRODUCTION EXPENS 104778 104778 SPECIAL EVENT EXPENSES 69521 69521 AUDIO AND LIGHTING 67511 67511 112754 70080 35820 6854 2345623 1583636 513582 248405 910056 371791 757761 694377 189231 84550 29981 10014 33452 13118 220939 178398 42345 42541 1182881 1801817 8131103 8500505 11276810 11518713 195067 139101 216673 170954 90752 411740 400807 X 1660049 1905443 9205021 9212463 10865070 11117906 11276810 11518713 X -212085 186271 278650 X false true X true false X 1046975 1237518 1032995 1214329 1129676 5661493 1046975 1237518 1032995 1214329 1129676 5661493 857506 4803987 409957 426588 438721 507771 515753 2298790 7960283 1926922 0.60350 0.60610 X SUPPLEMENTAL INFORMATION PART I, REASON FOR PUBLIC CHARITY STATUS. ALTHOUGH WE ARE CLASSIFIED BY THE IRS AS A PUBLIC CHARITY UNDER SECTION 509(A)(2), WE ALSO QUALIFY UNDER SECTION 170(B)(1)(A)(IV) BASED ON THE SUPPORT SCHEDULE IN PART II. CONSEQUENTLY, IN ACCORDANCE WITH THE INSTRUCTIONS TO SCHEDULE A, WE HAVE CHECKED BOX 7, IN PART I AND COMPLETED PART II. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9314971 657222 309085 9663108 10973904 32850 -1391928 299855 9314971 8705741 31500 2511877 275214 10973904 8513215 114946 390010 312430 8705741 8508235 8414 395769 399203 8513215 0.10330 0.79340 0.10330 true false 197001 155855 41146 23938 22543 1395 42541 BENEFICIAL INTERESTS IN ASSETS 6094828 BENEFICIAL INTEREST IN TRUST 2314925 OPERATING LEASE RIGHT-OF-USE ASSET 90752 8500505 OPERATING LEASE LIABILITY 90752 90752 X 2591586 186271 278650 464921 2126665 6873 6873 2133538 2338750 2338750 6873 6873 2345623 SCHEDULE D, PAGE 3, PART X WE RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. 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% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. EXAMPLES OF TAX POSITIONS INCLUDE OUR TAX-EXEMPT STATUS AND POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. WE HAVE NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND THERE ARE NO UNRECOGNIZED TAX BENEFITS RECORDED AS LIABILITIES IN THE ACCOMPANYING FINANCIAL STATEMENTS. WE CLASSIFY INTEREST AND PENALTIES, IF ANY, ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS A COMPONENT OF INCOME TAX EXPENSE, AND THERE WAS NO ACCRUED INTEREST OR ANY PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AT EITHER JUNE 30, 2023 OR 2022, OR ANY INTEREST OR PENALTIES EXPENSE RELATED TO UNRECOGNIZED TAX BENEFITS FOR THE YEARS THEN ENDED. WE ARE NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE STATE OF INDIANA FOR YEARS PRIOR TO JUNE 30, 2020. SCHEDULE D, PAGE 4, PART XI, LINE 2D CHANGE IN BENEFICIAL INTERESTS 278,650 GIFT OF MUSIC 275916 244666 31250 5468 34438 275916 244666 31250 5468 34438 39906 -8656 FORM 990 - ORGANIZATION'S MISSION WE INSPIRE, ENTERTAIN, AND CONNECT PEOPLE WITH THE TRANSFORMATIVE POWER OF ORCHESTRAL MUSIC. AS MICHIANA'S PREMIERE PROFESSIONAL ORCHESTRA, THE SOUTH BEND SYMPHONY ENGAGES THE COMMUNITY IN THE EXPLORATION OF ORCHESTRAL MUSIC IN ALL ITS FORMS. FORM 990, PAGE 6, PART VI, LINE 11B THE ENTIRE RETURN EXCEPT FOR SCHEDULE B WAS PROVIDED TO THE ENTIRE BOARD PRIOR TO THE JANUARY 2024 BOARD MEETING. THE RETURN WAS DISCUSSED AT THAT MEETING AND WAS APPROVED FOR FILING. THE POLICY OF REDACTING SCHEDULE B FROM BOARD REVIEW WAS ADOPTED BECAUSE MANY BOARD MEMBERS ARE DONORS AND BECAUSE ALL DONORS HAVE AN EXPECTATION OF CONFIDENTIALITY REGARDING THEIR DONATIONS. FORM 990, PAGE 6, PART VI, LINE 12C ANNUALLY ALL DIRECTORS AND OFFICERS MUST SIGN A CONFLICT OF INTEREST STATEMENT. DIRECTORS AND OFFICERS HAVE A DUTY TO DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST TO THE BOARD, AND THE BOARD DETERMINES IF CONFLICTS EXIST WITHOUT THE PRESENCE OF THE INDIVIDUAL INVOLVED. THE BOARD MAKES THE DETERMINATION ABOUT WHETHER THE PROPOSED TRANSACTION IS THE MOST ADVANTAGEOUS TO THE ORGANIZATION BASED ON DISCUSSION AND VOTE WITHOUT THE INTERESTED PARTY BEING PRESENT. ANY DIRECTOR OR OFFICER FOUND TO HAVE VIOLATED THE POLICY IS SUBJECT TO APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PAGE 6, PART VI, LINE 15A THE COMPENSATION OF THE TOP MANAGEMENT OFFICIAL IS RECOMMENDED BY THE INDEPENDENT FINANCE COMMITTEE AND APPROVED BY THE INDEPENDENT EXECUTIVE COMMITTEE, TAKING INTO ACCOUNT COMPARABILITY DATA. THIS WAS LAST DONE IN OCTOBER 2022. FORM 990, PAGE 6, PART VI, LINE 15B THE COMPENSATION OF OTHER OFFICERS IS RECOMMENDED BY THE INDEPENDENT FINANCE COMMITTEE AND APPROVED BY THE INDEPENDENT EXECUTIVE COMMITTEE, TAKING INTO ACCOUNT COMPARABILITY DATA. THIS WAS LAST DONE IN OCTOBER 2022. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION PROVIDES ITS GOVERNING DOCUMENTS, ITS CONFLICT OF INTEREST POLICY, AND ITS FINANCIAL STATEMENTS TO MEMBERS OF THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF BENEFICIAL INTEREST IN ASSETS H 278,650