2026-04-17T15:36:43-04:00 2025-06-30 472461346 WELLS CPA LLC 215 N FRONT ST STE 110 COLUMBUS OH 43215 990 2024-07-01 344465022 LIMA SYMPHONY ORCHESTRA ASSOCIATION LIMA 4192225701 PO BOX 1651 LIMA OH 458021651 ELIZABETH BROWN ELLIS EXECUTIVE DIRECTOR 4192225701 2026-04-17 false DONALD WELLS P01867509 6143968974 2026-04-17 X 2024 2025-03-06 01:10:19Z ELIZABETH BROWN ELLIS 1028 W MARKET STREET LIMA OH 45805 915958 false X WWW.LIMASYMPHONY.COM X 1957 OH PERFORMANCE OF MUSIC RELATED PROGRAMS FOR THE PUBLIC. 25 25 9 37 0 597110 401756 214523 493138 10794 19062 2127 -15227 824554 898729 0 0 360802 392538 0 44560 463395 847459 824197 1239997 357 -341268 768060 454796 342262 301406 425798 153390 PERFORM FULL ORCHESTRA CONCERTS, CHAMBER MUSIC, ENSAMBLES AND SPECIAL APPEARANCES OF GUEST ARTISTS. 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CONSEQUENTLY, NO PROVISIONS FOR INCOME TAXES HAVE BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. ADDITIONALLY, THE INTERNAL REVENUE SERVICE HAS NOT CLASSIFIED THE SYMPHONY AS A PRIVATE FOUNDATION BECAUSE IT IS AN ORGANIZATION OF THE TYPE DESCRIBED IN SECTIONS 509(A)(1) AND 170 (B) (A)(VI) OF THE CODE. THE SYMPHONY FOLLOWS FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE SYMPHONY MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE SYMPHONY, AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). 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 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. ON JUNE 30, 2025, THERE WERE NO MATERIAL UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. THE SYMPHONY FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION. THE SYMPHONYS FEDERAL EXEMPT ORGANIZATION TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. ALL TAX RETURNS FOR YEARS ENDING AFTER JUNE 30, 2022, ARE OPEN FOR EXAMINATION. SCHEDULE D, PAGE 4, PART XI, LINE 2D DIRECT FUNDRAISING EXPENSES 17,229 SCHEDULE D, PAGE 4, PART XII, LINE 2D DIRECT FUNDRAISING EXPENSES 17,229 LSO FUNDRAISER 90525 90525 17229 90525 90525 17229 17229 -17229 FORM 990, PAGE 6, PART VI, LINE 11B THE FINANCE COMMITTEE WILL REVIEW THE 990. FORM 990, PAGE 6, PART VI, LINE 12C IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE IN WRITING TO THE CHAIRPERSON OF THE LSO'S FINANCE COMMITTEE, WITH A COPY OF SAID NOTICE SENT TO THE CHAIRPERSON OF THE LSO'S BOARD OF DIRECTORS, AS SOON AS PRACTICAL, BUT NO LATER THAN FIVE (5) DAYS, AFTER LEARNING ABOUT THE EXISTENCE OF HIS OR HER FINANCIAL INTEREST. THE CHAIRPERSON OF THE FINANCE COMMITTEE WILL CONVENE A MEETING OF THE MEMBERS OF THE FINANCE COMMITTEE, AND AN INTERESTED PERSON WILL BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE COMMITTEE MEMBERS BEFORE CONTINUING TO BE INVOLVED IN THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, THE FINANCE COMMITTEE SHALL DETERMINE IF A CONFLICT OF INTEREST EXISTS. FORM 990, PAGE 6, PART VI, LINE 15A ALL SALARIES ARE REVIEWED AND APPROVED BY THE FINANCE COMMITTEE FIRST, THEN BY THE FULL BOARD. FORM 990, PAGE 6, PART VI, LINE 15B ALL SALARIES ARE REVIEWED AND APPROVED BY THE FINANCE COMMITTEE FIRST, THEN BY THE FULL BOARD. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS AVAILABLE UPON REQUEST AT THE SYMPHONY OFFICE. FORM 990, PART XI, LINE 9 PRIOR PERIOD AUDIT ADJUSTMENTS 68,860 LIMA SYMPHONY ORCHESTRA ENDOWMENT PO BOX 1651 LIMA OH 45802 346923360 FUNDING OH 501C3 3 LIMA SYMPH true false true true false false false false false false false false false false false false false false false false LIMA SYMPHONY ORCHESTRA ENDOWMENT C 84900 ACTUAL LIMA SYMPHONY ORCHESTRA ENDOWMENT B 350000 ACTUAL