2024-07-15T12:05:43-05:00 2023-08-31 202122306 GBQ PARTNERS LLC 230 WEST STREET SUITE 700 COLUMBUS OH 43215 990 2022-09-01 316402408 COLUMBUS SYMPHONY ORCHESTRA COLU 6142289600 CO CAPA 55 E STATE STREET COLUMBUS OH 43215 DANIEL WALSHAW CHIEF OPERATING OFFICER 6142289600 2024-07-15 DANIEL WALSHAW 999009999 0 KATHY M MOSELEY P00116760 6142211120 2024-07-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DENISE REHG C/O CAPA 55 E STATE STREET COLUMBUS OH 43215 14141330 0 X WWW.COLUMBUSSYMPHONY.COM X 1951 OH SEE SCHEDULE O 29 29 242 303 1375 0 21356387 11119960 2367623 2667566 6202 249113 -22697 -46737 23707515 13989902 11000 10000 0 0 4001759 4422686 0 0 1141014 4423605 6272404 8436364 10705090 15271151 3284812 43035840 48981108 1128919 1695905 41906921 47285203 X THE MISSION OF THE COLUMBUS SYMPHONY ORCHESTRA IS TO PROVIDE SYMPHONIC MUSIC AND EDUCATIONAL PROGRAMS OF THE HIGHEST QUALITY, TO ENGENDER PASSION AND EXCITEMENT IN OUR DIVERSE AUDIENCES. THIS IS PAIRED WITH OUR EDUCATIONAL MISSION: TO EDUCATE AND ENTERTAIN PEOPLE OF ALL AGES TO FOSTER TALENT, CREATE FUTURE AUDIENCES, NURTURE INTELLECTUAL DEVELOPMENT AND SPARK CREATIVITY. 0 0 4113954 0 1274926 2022-23 INDOOR CONCERTS INCLUDED THE MASTERWORKS SERIES, WITH 12 PROGRAMS (27 PERFORMANCES), AND A SERIES OF SPECIAL POPS CONCERTS (5 PROGRAMS/7 PERFORMANCES), WHICH INCLUDED THE HOLIDAY POPS SPECTACULAR, A TRIBUTE TO ARETHA FRANKLIN, AND PROGRAMS FEATURING THE ORCHESTRA PERFORMING THE SCORE LIVE ALONG WITH SCREENINGS OF RAIDERS OF THE LOST ARK, GHOSTBUSTERS AND RETURN OF THE JEDI. TOTAL ATTENDANCE FOR CONCERTS IN THESE SERIES WAS 32,776. 2204211 0 851788 THE 2023 PICNIC WITH THE POPS AND POPCORN POPS OUTDOOR CONCERT SERIES IN THE COLUMBUS COMMONS INCLUDED NINE (9) CONCERT PROGRAMS (10 PERFORMANCES), WHICH WERE ATTENDED BY 20,973 INDIVIDUALS. FOUR (4) SUMMER NIGHT MUSIC NEIGHBORHOOD CONCERTS WERE PERFORMED IN CHURCHES AND OTHER COMMUNITY VENUES THROUGHOUT CENTRAL OHIO, WITH TOTAL ATTENDANCE OF 2,408. 753496 10000 155351 CSO EDUCATION PROGRAMS IN 2022-23 INCLUDED CLASSROOM PROGRAMS (YOUNG PEOPLE'S CONCERTS, CONCERTS IN SCHOOLS, MINDFUL MUSIC MOMENTS); SIX YOUTH ORCHESTRA ENSEMBLES AND PROGRAMS FOR YOUNG MUSICIANS; FAMILY PROGRAMS; EDUCATIONAL WEBSITES FOR CHILDREN AND TEENS; OPPORTUNITIES FOR LIFELONG LEARNERS; AND RECOGNITION AND PROFESSIONAL DEVELOPMENT OPPORTUNITIES FOR TEACHERS. WE ALSO LAUNCHED THE ACADEMY, A NEW MUSICAL TRAINING PROGRAM TO PREPARE YOUNG BIPOC MUSICIANS FROM COLUMBUS FOR PROFESSIONAL ORCHESTRA CAREERS. OUR EXPANDED PARTNERSHIP WITH COLUMBUS CITY SCHOOLS PROVIDES EXPANDED ACCESS TO HIGH QUALITY MUSIC EDUCATION, INCLUDING CSO IN THE CLASSROOM FREE REMOTE CURRICULA DEVELOPED FOR ALL STUDENTS IN GRADES 3-5. CSO EDUCATION PROGRAMS SERVED 63,560 CHILDREN IN 2022-23. 1106805 0 385501 AUDIENCE DEVELOPMENT SERIES (COMMUNITY ENGAGEMENT, ETC.) SPECIAL EVENTS AND CONTRACTED MUSICIAN PERFORMANCES. 1106805 0 385501 8178466 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 62 0 1 242 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 29 29 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 OH X JOHN CALLAHAN CFO OF CAPA 6147196670 55 EAST STATE ST COLUMBUS OH 43215 X LISA BARTON CHAIR (THRU 12/22) 4.00 X X 0 0 0 STEPHEN E MARKOVICH CHAIR 4.00 X X 0 0 0 ROBERT MORRISON JR CO-VICE CHAIR 2.00 X X 0 0 0 STEVE SNETHKAMP TREASURER 2.00 X X 0 0 0 AMY SHORE SECRETARY 2.00 X X 0 0 0 ROSA M AILABOUNI BOARD MEMBER 2.00 X 0 0 0 KURT BENDECK BOARD MEMBER 2.00 X 0 0 0 G ROSS BRIDGMAN BOARD MEMBER 2.00 X 0 0 0 JOSEPH CHLAPATY BOARD MEMBER 2.00 X 0 0 0 VINITA CLEMENTS BOARD MEMBER 2.00 X 0 0 0 ROBERT COCHRAN BOARD MEMBER 2.00 X 0 0 0 MICHAEL FOLEY BOARD MEMBER 2.00 X 0 0 0 KENNETH FREEDMAN BOARD MEMBER 2.00 X 0 0 0 HECTOR GARCIA-SANTANA BOARD MEMBER 2.00 X 0 0 0 JACK GEORGE BOARD MEMBER 2.00 X 0 0 0 JOSEPH HAMROCK BOARD MEMBER (THRU 8/23) 2.00 X 0 0 0 CINDY HILSHEIMER BOARD MEMBER 2.00 X 0 0 0 TERRY HOPPMANN BOARD MEMBER 2.00 X 0 0 0 ERIC JOHNSON BOARD MEMBER 2.00 X 0 0 0 PHILLIP LASUSA BOARD MEMBER 2.00 X 0 0 0 VARUN MAHAJAN BOARD MEMBER 2.00 X 0 0 0 ALGENON MARBLEY BOARD MEMBER 2.00 X 0 0 0 GAY SU PINNELL BOARD MEMBER 2.00 X 0 0 0 ELLEN PIZZUTI BOARD MEMBER 2.00 X 0 0 0 DAVID PRICHARD BOARD MEMBER 2.00 X 0 0 0 BETSY SCHUMACHER BOARD MEMBER 2.00 X 0 0 0 JOSEPH SOFIA BOARD MEMBER 2.00 X 0 0 0 MICHAEL WEISS BOARD MEMBER 2.00 X 0 0 0 NELSON YODER CO-VICE CHAIR 2.00 X X 0 0 0 MELODY BIRMINGHAM BOARD MEMBER (EFF 12/22) 2.00 X 0 0 0 DENISE REHG EXECUTIVE DIRECTOR 40.00 X 0 0 0 DANIEL WALSHAW COO 40.00 X 0 0 0 0 0 0 0 0 0 0 COLUMBUS ASSOCIATION FOR THE PERFORMING 55 E STATE STREET COLUMBUS OH 43215 MANAGEMENT FEES 336508 ROSSEN MILANOV 55 E STATE STREET COLUMBUS OH 43215 MUSIC DIRECTOR 264365 2 444690 1196675 9478595 304100 11119960 TICKET SALES 711130 2213683 2213683 PERFORMANCE FEES 711130 318074 318074 YOUTH ORCHESTRA 711130 134434 134434 ADVERTISING/PROMOTION 541800 1375 1375 2667566 249893 249893 780 -780 -780 -780 47600 444690 136147 -88547 -88547 9588 14501 -4913 -4913 MISCELLANEOUS INCOME 900099 46723 46723 46723 13989902 2666191 1375 202376 X 10000 10000 3459260 3459260 155894 155402 492 410141 405462 2054 2625 397391 396274 1117 336508 336508 3663895 1744418 888695 1030782 387602 385615 487 1500 393799 350163 13241 30395 565297 506328 54640 4329 190822 150797 15209 24816 5518 5518 40754 7423 33331 CONTRACTED STAGEHANDS 384504 385573 -2096 1027 LICENSE AND MEMBERSHIPS 65540 38520 27020 MUSIC 56988 56988 BACKSTAGE AND USHERS 55762 55762 125415 70481 11003 43931 10705090 8178466 1385610 1141014 8815186 4085623 2062747 10061082 11490637 12799445 366835 101938 79325 117648 474695 406892 15820 67803 20205290 21747569 43035840 48981108 1001020 1464033 127899 115284 0 116588 1128919 1695905 X 10364595 9589384 31542326 37695819 41906921 47285203 43035840 48981108 X 3284812 2093470 X X 0 1 X 1 0 X 5074961 5596493 8934657 21356387 11119960 52082458 5074961 5596493 8934657 21356387 11119960 52082458 8730159 43352299 43845 19025 391 6879 249893 320033 11945 19724 29160 46723 107552 52510043 10772108 0.82560 0.91740 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2019 AMOUNT: $ 11,945. 2020 AMOUNT: $ 19,724. 2021 AMOUNT: $ 29,160. 2022 AMOUNT: $ 46,723. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 19606701 418288 2052233 859984 21217238 21119915 2244534 -3012478 745270 19606701 17840990 420427 3410894 552396 21119915 16724964 70523 1486778 441275 17840990 15031366 1140225 989921 436548 16724964 0.00000 0.28000 0.72000 1 0 366597 334664 31933 108098 72228 35870 67803 BENEFICIAL INTERESTS IN ASSETS HELD BY OTHERS 21632464 OPERATING LEASE RIGHT OF USE ASSETS 115105 21747569 OPERATING LEASE LIABILITIES 116588 116588 X 16402569 168549 150648 319197 16083372 -2093470 -2093470 13989902 11024287 168549 150648 319197 10705090 0 10705090 PART V, LINE 4: THE INTENDED USE OF THE ENDOWMENT FUNDS IS TO SUPPORT COMMUNITY OUTREACH, GENERAL OPERATIONS, YOUTH ACTIVITIES, PIANISTS AND OTHER PROGRAMS. INCOME RECEIVED, BASED ON PRE-DETERMINED INVESTMENT AND SPENDING POLICIES FROM THE ENDOWMENTS, SUPPORTS THE GENERAL OPERATIONS AND CSO OUTREACH ACTIVITIES. PART X, LINE 2: THE ORCHESTRA PERFORMS AN ANNUAL ASSESSMENT FOR ANY UNCERTAINTY IN INCOME TAX POSITIONS WHICH INCLUDES AN ANALYSIS OF WHETHER THERE ARE ANY TAX POSITIONS TAKEN WITH REGARD TO UNRELATED BUSINESS INCOME, RELATED DEDUCTIONS APPLIED OR OTHER ACTIVITIES THAT MAY JEOPARDIZE THEIR TAX EXEMPT STATUS AND THUS WOULD MEET THE DEFINITION OF AN UNCERTAIN TAX POSITION. AS OF AUGUST 31,2023 AND 2022, NO TAX LIABILITY WAS RECORDED AS THE ORCHESTRA DOES NOT BELIEVE ITS FINANCIAL STATEMENTS INCLUDE ANY UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES 14,501. SPECIAL EVENT EXPENSES 136,147. PART XI, LINE 4B - OTHER ADJUSTMENTS: INCREASE IN BENEFICIAL ASSETS HELD BY OTHERS -2,093,470. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 136,147. COST OF SALES 14,501. GALA 492290 444690 47600 28299 48710 16019 43119 492290 444690 47600 28299 48710 16019 43119 136147 -88547 1 MUSIC EDUCATOR AWARDS 4 10000 N/A N/A PART I, LINE 2: THE COLUMBUS SYMPHONY ORCHESTRA DOES NOT MONITOR THE USE OF THE AWARDS GIVEN TO INDIVIDUALS. X 6 201818 FMV X VARIOUS ITEMS, INCLUDING CHARITY AUCTION 12 102282 FMV 0 1 1 PART I, LINE 32B: THE ORGANIZATION USES A STOCK BROKER TO SELL CONTRIBUTIONS OF STOCK. FORM 990, PART I, LINE 1 THE MISSION OF THE COLUMBUS SYMPHONY ORCHESTRA IS TO PROVIDE SYMPHONIC MUSIC AND EDUCATIONAL PROGRAMS OF THE HIGHEST QUALITY, TO ENGENDER PASSION AND EXCITEMENT IN OUR DIVERSE AUDIENCES. THIS IS PAIRED WITH OUR EDUCATIONAL MISSION: TO EDUCATE AND ENTERTAIN PEOPLE OF ALL AGES TO FOSTER TALENT, CREATE FUTURE AUDIENCES, NURTURE INTELLECTUAL DEVELOPMENT AND SPARK CREATIVITY. FORM 990, PART VI, SECTION A, LINE 3 DURING FISCAL YEAR 2023, THE COLUMBUS SYMPHONY ORCHESTRA (CSO) CONTINUED ITS MANAGEMENT AGREEMENT WITH THE COLUMBUS ASSOCIATION FOR THE PERFORMING ARTS (CAPA). UNDER THIS AGREEMENT, CAPA PROVIDES CERTAIN MANAGEMENT, FINANCIAL, AND MARKETING SERVICES TO THE CSO. THE CSO'S BOARD CONTINUES TO PROVIDE OVERSIGHT AND STRATEGIC DIRECTION TO BOTH THE CSO'S STAFF AND CAPA IN ITS CAPACITY AS MANAGEMENT COMPANY. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY MANAGEMENT UNDER THE DIRECTION OF THE CHIEF FINANCIAL OFFICER, AND IS ALSO REVIEWED BY THE INDEPENDENT AUDITORS. AFTER THESE REVIEWS, A FINAL DRAFT IS DISTRIBUTED TO THE BOARD FOR THEIR REVIEW BEFORE SUBMITTAL. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED TO COMPLETE CONFLICT OF INTEREST FORMS ON AN ANNUAL BASIS. THESE FORMS ARE REVIEWED IN ORDER TO IDENTIFY POTENTIAL CONFLICT ISSUES. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION'S FORMS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST AND VIA ANOTHER'S WEBSITE, WWW.GUIDESTAR.ORG. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DISTRIBUTES AN ANNUAL REPORT THAT IS MADE AVAILABLE TO THE PUBLIC. FINANCIAL STATEMENTS AND OTHER ORGANIZATION DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC, EXCEPT FOR THOSE THAT ARE REQUIRED TO BE DISCLOSED IN ACCORDANCE WITH LAW. FORM 990, PART IX, LINE 11G PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 1,582,789. MANAGEMENT AND GENERAL EXPENSES 884,961. FUNDRAISING EXPENSES 1,010,929. TOTAL EXPENSES 3,478,679. CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 161,629. MANAGEMENT AND GENERAL EXPENSES 3,734. FUNDRAISING EXPENSES 19,853. TOTAL EXPENSES 185,216. FORM 990, PART XI, LINE 9: INCREASE IN BENEFICIAL ASSETS HELD BY OTHERS 2,093,470. FORM 990, PART XII, LINE 2C: THE PROCESS REMAINS UNCHANGED FROM THE PRIOR YEAR.