2026-02-24T15:14:49-05:00 2025-06-30 352072184 DWC CPAS LLC 3454 DOUGLAS RD SOUTH BEND IN 46635 990 2024-07-01 356042189 SOUTH BEND SYMPHONY ORCHESTRA ASSOCIATION INC SOUT 5742326343 127 NORTH MICHIGAN STREET SOUTH BEND IN 46601 BREIGHAN M BOESKOOL PHD TREASURER 5742326343 2026-02-10 true true BRIAN OBERLIE CPA P01478163 5742339366 2026-02-24 2024 2025-03-06 01:10:19Z STEVEN HAINES 127 NORTH MICHIGAN STREET SOUTH BEND IN 46601 2756923 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. 22 20 232 38 0 1625525 1389071 707397 579972 536247 588234 -18885 -2079 2850284 2555198 0 0 1527496 1525205 0 277291 998790 1087193 2526286 2612398 323998 -57200 12550940 13020438 395297 299407 12155643 12721031 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 1633571 579972 IN FISCAL YEAR 2025, THE SOUTH BEND SYMPHONY ORCHESTRA REACHED NEW HEIGHTS, WITH ONE OF THE MOST WELL-ATTENDED SEASONS IN ITS HISTORY, ISSUING ALMOST 26,000 TICKETS. THE SYMPHONY PERFORMED IN A PRODUCTION OF THE NUTCRACKER, HIGHLIGHTING THE COMMUNITY'S GROWING CULTURAL ENGAGEMENT. KEY EVENTS INCLUDED NATHAN GUNN SINGS BROADWAY AND A PERFORMANCE OF COPELAND'S APPALACHIAN SPRING + SILK ROAD. THE SYMPHONY'S EDUCATIONAL EFFORTS CONNECTED WITH OVER 5,600 STUDENTS ATTENDING YOUTH DISCOVERY CONCERTS, AND THE THIRD DIA DE LOS MUERTOS CELEBRATION DREW 1,500 ATTENDEES. PARTNERSHIPS WITH LOCAL ARTS ORGANIZATIONS FURTHER ENHANCED THE SYMPHONY'S MISSION TO INSPIRE, ENTERTAIN, AND CONNECT PEOPLE WITH THE TRANSFORMATIVE POWER OF ORCHESTRAL MUSIC. 1633571 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 36 0 232 true false false false false false true true false false false false false false X 22 20 false false false false false false false true true false false false true true true true true true true false X ADAM BRANDEL 5742326343 127 N MICHIGAN ST SOUTH BEND IN 46601 JUSTUS ZIMMERMAN EXECUTIVE DI 40.00 X 127924 0 14218 ALASTAIR WILLIS MUSIC DIRECT 40.00 X 123675 0 14090 RACHEL GOFF DIRECTOR 1.00 X 10401 0 0 HELENE DAUERTY DIRECTOR 1.00 X 6152 0 0 BRUCE BONDURANT DIRECTOR 1.00 X 0 0 0 SARAH BROWN DIRECTOR 1.00 X 0 0 0 ROBERT COLEMAN PHD DIRECTOR 1.00 X 0 0 0 KYLE EVERETT DIRECTOR 1.00 X 0 0 0 KIM FARABAUGH DIRECTOR 1.00 X 0 0 0 JOHN FINLAY DIRECTOR 1.00 X 0 0 0 CINDY GRETSCHMANN DIRECTOR 1.00 X 0 0 0 JENNIFER KARY DIRECTOR 1.00 X 0 0 0 DONNA LAMBERTI CPA DIRECTOR 1.00 X 0 0 0 CORDELL MARTIN DIRECTOR 1.00 X 0 0 0 CHERON MERTEN DIRECTOR 1.00 X 0 0 0 CRISTYNE PORILE 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 BIANCA TIRADO DIRECTOR 1.00 X 0 0 0 MARVIN V CURTIS EDD PRESIDENT 2.00 X X 0 0 0 SUSAN OHMER PHD VICE PRESIDE 2.00 X X 0 0 0 MARK ROSS PHD SECRETARY 2.00 X X 0 0 0 BREIGHAN M BOESKOOL PHD TREASURER 2.00 X X 0 0 0 STEVEN HAINES EXECUTIVE DI 40.00 X 0 0 0 268152 28308 2 false false false 123522 17161 1248388 1389071 CONCERT REVENUES 711130 501158 501158 CONTRACT PERFORMANCES 711130 74800 74800 POSTAGE, HANDLING FEES, OTHER 711130 4014 4014 579972 516008 516008 234372 162146 72226 72226 72226 37500 123522 39579 -2079 -2079 2555198 579972 586155 147926 55965 52549 39412 1241621 836047 296380 109194 31263 9524 11309 10430 104395 67178 23481 13736 10685 10685 29033 29033 10695 10695 90248 90248 27865 8298 13417 6150 87585 58725 18990 9870 149434 140745 92 8597 7466 7466 20221 13386 4489 2346 GUEST ARTISTS FEES AND TR 170125 170125 CONCERT PRODUCTION EXPENS 107326 107326 STAFF DEVELOPMENT 66526 66526 MUSIC AND EQUIPMENT 53194 53194 256790 105592 73642 77556 2612398 1633571 701536 277291 743835 684900 417248 126038 456981 309819 74829 9839 36527 36792 225864 193330 40000 32534 1728979 2262205 9052541 9558311 12550940 13020438 147991 93402 187591 180916 59715 25089 395297 299407 X 2096978 2222585 10058665 10498446 12155643 12721031 12550940 13020438 X -57200 82192 540396 X false true X true false X 1032995 1214329 1129676 1625525 1389071 6391596 1032995 1214329 1129676 1625525 1389071 6391596 860108 5531488 438721 507771 515753 520785 516008 2499038 8890634 2469958 0.62220 0.60850 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 10569291 230000 1055143 450101 11404333 9663108 149000 1076996 319813 10569291 9314971 657222 309085 9663108 10973904 32850 -1391928 299855 9314971 8705741 31500 2511877 275214 10973904 0.15810 0.71160 0.13030 true false 201926 169392 32534 23938 23938 32534 BENEFICIAL INTERESTS IN ASSETS 6785651 BENEFICIAL INTEREST IN TRUST 2747571 OPERATING LEASE RIGHT-OF-USE ASSET 25089 9558311 OPERATING LEASE LIABILITY 25089 25089 X 3235025 82192 67934 540396 690522 2544503 10695 10695 2555198 2669637 67934 67934 2601703 10695 10695 2612398 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, 2025 OR 2024, 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, 2022. SCHEDULE D, PAGE 4, PART XI, LINE 2D CHANGE IN BENEFICIAL INTERESTS 540,396 GIFT OF MUSIC 161022 123522 37500 8533 26945 4101 161022 123522 37500 8533 26945 4101 39579 -2079 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 FEBRUARY 2026 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 APRIL 2025. 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 APRIL 2025. 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 BENEFICIAL INTERESTS 540,396