2025-02-03T13:12:57-05:00 2024-06-30 352072184 DWC CPAS LLC 3454 DOUGLAS RD SOUTH BEND IN 46635 990 2023-07-01 356042189 SOUTH BEND SYMPHONY ORCHESTRA ASSOCIATION INC SOUT 5742326343 127 N MICHIGAN ST SOUTH BEND IN 466011603 BREIGHAN M BOESKOOL PHD SECRETARY 5742326343 2025-01-31 true true BRADLEY J FETHEROLF CPA P01766977 5742339366 2025-02-03 2023 2025-03-06 01:10:19Z SOUTH BEND SYMPHONY ORCHESTRA JUSTUS ZIMMERMAN 127 NORTH MICHIGAN STREET SOUTH BEND IN 46601 3960999 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. 23 21 240 38 0 1129676 1625525 608022 707397 404496 536247 -8656 -18885 2133538 2850284 0 0 1290571 1527496 0 242212 1055052 998790 2345623 2526286 -212085 323998 11518713 12550940 400807 395297 11117906 12155643 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 1710433 707397 IN FISCAL 2024, THE SOUTH BEND SYMPHONY ORCHESTRA REACHED NEW HEIGHTS, WITH THE MOST SUBSCRIBED SEASON IN ITS HISTORY, ISSUING OVER 3,000 SUBSCRIPTION TICKETS AND 29,000 SINGLE TICKETS. THE SYMPHONY RECORDED OVER 80,000 AUDIENCE HOURS, A 10% INCREASE FROM THE PREVIOUS YEAR, HIGHLIGHTING THE COMMUNITY'S GROWING CULTURAL ENGAGEMENT. KEY EVENTS INCLUDED THE WORLD PREMIERE OF ANNA CLYNE'S QUARTER DAYS AND MALEK JANDALI'S SYMPHONY NO. 6, "THE DESERT ROSE." THE SYMPHONY'S EDUCATIONAL EFFORTS CONNECTED WITH OVER 3,300 STUDENTS THROUGH DISCOVERY CONCERTS, AND THE SECOND DIA DE LOS MUERTOS CELEBRATION DREW 1,200 ATTENDEES. PARTNERSHIPS WITH LOCAL ARTS ORGANIZATIONS FURTHER ENHANCED SYMPHONY'S MISSION TO INSPIRE, ENTERTAIN, AND CONNECT PEOPLE WITH THE TRANSFORMATIVE POWER OF ORCHESTRAL MUSIC. 1710433 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 28 0 240 true false false false false false true true false false false false false false X 23 21 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 111538 0 15369 JUSTUS ZIMMERMAN EXECUTIVE DI 40.00 X 108520 0 6467 RACHEL GOFF DIRECTOR 1.00 X 10257 0 0 HELENE DAUERTY DIRECTOR 1.00 X 6401 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 JOAN JOSHI DIRECTOR 1.00 X 0 0 0 CORDELL MARTIN 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 MD DIRECTOR 1.00 X 0 0 0 DONNA LAMBERTI CPA DIRECTOR 1.00 X 0 0 0 SARAH BROWN DIRECTOR 1.00 X 0 0 0 CINDY GRETSCHMANN DIRECTOR 1.00 X 0 0 0 CHERON MERTEN DIRECTOR 1.00 X 0 0 0 MARVIN V CURTIS EDD PRESIDENT 2.00 X X 0 0 0 BREIGHAN M BOESKOOL PHD SECRETARY 2.00 X X 0 0 0 JOHN SEIDL CFA TREASURER 2.00 X X 0 0 0 SUSAN OHMER PHD VICE PRESIDE 2.00 X X 0 0 0 236716 21836 2 false false false 247132 31347 1347046 1625525 CONCERT REVENUES 711130 556149 556149 CONTRACT PERFORMANCES 711130 145850 145850 POSTAGE, HANDLING FEES 711130 5398 5398 707397 520785 520785 1065592 1050130 15462 15462 15462 41700 247132 60585 -18885 -18885 2850284 707397 517362 141142 54003 49794 37345 1249080 888217 243908 116955 32169 11505 13950 6714 105105 71241 22230 11634 7162 7162 41741 41741 8585 8585 64751 64751 32561 8568 16890 7103 82979 55689 17914 9376 180592 171206 731 8655 7466 7466 14404 9766 3039 1599 GUEST ARTISTS FEES AND TR 157463 157463 CONCERT PRODUCTION EXPENS 120453 120453 AUDIO AND LIGHTING 58931 58931 MUSIC AND EQUIPMENT 50177 50177 171525 45748 82946 42831 2526286 1710433 573641 242212 371791 743835 694377 417248 84550 456981 10014 74829 13118 36527 225864 185864 42541 40000 1801817 1728979 8500505 9052541 11518713 12550940 139101 147991 170954 187591 90752 59715 400807 395297 X 1905443 2096978 9212463 10058665 11117906 12155643 11518713 12550940 X 323998 130666 583073 X false true X true false X 1237518 1032995 1214329 1129676 1625525 6240043 1237518 1032995 1214329 1129676 1625525 6240043 976623 5263420 426588 438721 507771 515753 520785 2409618 8649661 2249611 0.60850 0.60350 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 9663108 149000 1076996 319813 10569291 9314971 657222 309085 9663108 10973904 32850 -1391928 299855 9314971 8705741 31500 2511877 275214 10973904 8513215 114946 390010 312430 8705741 0.11580 0.76850 0.11570 true false 201926 162623 39303 23938 23241 697 40000 BENEFICIAL INTERESTS IN ASSETS 6432274 BENEFICIAL INTEREST IN TRUST 2560552 OPERATING LEASE RIGHT-OF-USE ASSET 59715 9052541 OPERATING LEASE LIABILITY 59715 59715 X 3555438 130666 583073 713739 2841699 8585 8585 2850284 2578286 60585 60585 2517701 8585 8585 2526286 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. THERE WAS NO ACCRUED INTEREST OR ANY PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AT EITHER JUNE 30, 2024 OR 2023 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, 2021. SCHEDULE D, PAGE 4, PART XI, LINE 2D CHANGE IN BENEFICIAL INTERESTS 583,073 SCHEDULE D, PAGE 4, PART XII, LINE 2D EVENT EXPENSES 60,585 GIFT OF MUSIC 288832 247132 41700 8500 52085 288832 247132 41700 8500 52085 60585 -18885 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 2025 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 9 583,073