2012-03-30T18:15:46-05:00 2011-05-31 BDO USA LLP 700 NORTH PEARL ST SUITE 2000 DALLAS TX 75201 990 2010-06-01 750705442 DALLAS SYMPHONY ASSOCIATION DALL 2148714000 2301 FLORA STREET SUITE 300 DALLAS TX 75201 david hyslop 2012-03-21 true Laurie B Elmore CPA 2149697007 2010 2016-02-24 21:20:13Z DAVID HYSLOP INT PRES CEO 2301 FLORA STREET SUITE 300 DALLAS TX 752012413 43569470 false X www.dallassymphony.com X 1945 TX TO ENTERTAIN, INSPIRE AND CHANGE LIVES THROUGH MUSICAL EXCELLENCE. 92 92 444 1146 19926 9668196 25822477 13781218 12049214 1454 3988 4856536 5433478 28307404 43309157 0 0 0 0 22753151 22028092 222778 21913 3087817 10404377 10926044 33380306 32976049 -5072902 10333108 15665879 23765704 17039009 13133930 -1373130 10631774 TO ENTERTAIN, INSPIRE AND CHANGE LIVES THROUGH MUSICAL EXCELLENCE. false false 26968023 12049214 The Dallas Symphony Orchestra's mission statement is to entertain, inspire and change lives through musical excellence. It strives to be a key catalyst in making Dallas a world-class city and major cultural center with the DSO as a landmark. The DSO is the 15th largest American orchestra. The classical Series, Pops Series, numerous events highlighting diversity in the city, along with youth concerts, number over 175 performances each year. As a community partner, the Dallas Symphony Orchestra sponsors the following programs: Heartstrings (free tickets distributed by social service agencies), Young Strings (provides free instruments and music lessons to African American and Hispanic students), Symphony YES (provides musician ensembles to perform in area schools), DSO Kids (educational website for children and teachers). The Dallas Symphony Orchestra is a community of passionate music lovers making more music lovers. 26968023 true true false false false false false false true true false false false true true true true false false false false false true true false false false false true false false false false false false false false true false false false false true false false false false true 177 0 true 444 true true true false false false false true true false false false false X 92 92 true false true false true true true true true false false true true true true true true true true false X X RANDY LEISER VP OF FINANCE 2148714003 2301 FLORA STREET SUITE 300 DALLAS TX 75201 X STANLEY DAVIDOW 1.0 X TAMMY DAVIS 1.0 X PHILLIP DURST 1.0 X GREGG BALLEW 1.0 X DOLORES BARZUNE 1.0 X CHARLES FELD 1.0 X SHEILA GRANT 1.0 X RANDY A BOWMAN 1.0 X VICKI RIPPETO 1.0 X JEFFREY ROBINSON 1.0 X RICHARD G ANDREW 1.0 X HAROLD M BRIERLEY 1.0 X X ANDREW M BAKER 1.0 X HARRIET MIERS 1.0 X ROBERTA CORBETT 1.0 X J DAVIS HAMLIN 1.0 X MARK KOVAC 1.0 X MARK CASEY 1.0 X DAVID DEALY 1.0 X BARBARA DURHAM 1.0 X BYRON F EGAN 1.0 X RONALD J GAFFORD 1.0 X X WOODROW W GANDY 1.0 X MARY ELLEN GEORGE 1.0 X GINA ROGERS GINSBURG 1.0 X UTTAM DHILLON 1.0 X RANDALL G GOSS 1.0 X HARRIETT GIBBS 1.0 X HOWARD HALLAM 1.0 X MARSHA HALLORAN 1.0 X CARLOS HERNANDEZ 1.0 X JEFFREY M HELLER 1.0 X JOSEPH F HUBACH 1.0 X GERT JAN KRAMER 1.0 X GERALD H HOAG 1.0 X JAMES P KAREN 1.0 X CATHERINE Z MANNING 1.0 X YON Y JORDEN 1.0 X SELENA LECROIX 1.0 X SHIRLEY MCINTYRE 1.0 X RONALD M MANKOFF 1.0 X SANDRA MOON 1.0 X HEATHER MOORE 1.0 X FREDERICK REID 1.0 X MORTON H MEYERSON 1.0 X MARIBESS LEHMANN MILLER 1.0 X SCOTT MURRAY 1.0 X NANCY A NASHER 1.0 X BLAINE L NELSON 1.0 X X SARAH PEROT 1.0 X ROY G POPHAM 1.0 X STANLEY A RABIN 1.0 X HOWARD RACHOFSKY 1.0 X JAMES C SCOTT 1.0 X HOLLY REED 1.0 X JEFFREY A RICH 1.0 X PHILIP RITTER 1.0 X STEPHEN HUNT SANDS 1.0 X MYRNA SCHLEGEL 1.0 X SAM SELF 1.0 X CECE SMITH 1.0 X X MERRIE SPAETH 1.0 X MELISSA STEWART 1.0 X PETER TOWNSEND 1.0 X X BARBARA SYPULT 1.0 X BRADFORD TODD 1.0 X SHANNON SKOLOS 1.0 X TIMOTHY R WALLACE 1.0 X SHELDON STEIN 1.0 X JAMES E WILEY JR 1.0 X BILLIE IDA WILLIAMSON 1.0 X X ROBERT DODSON 1.0 X BLAINE NELSON 1.0 X DAVID HYSLOP 1.0 X KELLY BARNES 1.0 X SKYE BREWER 1.0 X COLEY CLARK 1.0 X CURTIS J FARMER 1.0 X MARK FLAGG 1.0 X BEN GORDEN 1.0 X KATHRYN HALL 1.0 X GRACE MCDERMOTT 1.0 X MICHAEL F MCGEHEE 1.0 X SUSAN MORGAN 1.0 X PURVI J PATEL 1.0 X ANITA SAMPELS 1.0 X CLAY G SMALL 1.0 X MARK ZACHEIS 1.0 X JOHN R COHN 1.0 X BARBARA DASEKE 1.0 X JAMES KEYES 1.0 X MARC KESSELMAN 1.0 X Doug Adams 40.0 X 444072 0 0 ROSEMARY WILKE 40.0 X 216559 9418 EMMANUAL BOROK 30.0 X 814263 15207 GARY LEVINSON 30.0 X 175885 11921 GREGORY HUSTIS 30.0 X 172959 7714 DANIEL LEVINE 30.0 X 469298 10574 RANDY LEISER 40.0 X 174540 2000 2467576 0 56834 41 false true false CULINAIRE INTERNATIONAL 2301 FLORA STREET SUITE 300 DALLAS TX 75201 CATERING 574709 THE RICHARDS GROUP 8750 N CENTRAL EXPRESSWAY SUITE 1 DALLAS TX 75231 ADVERTISING & PROM 601883 C3 PRESENTS 98 SAN JACINTO BLVD SUITE 400 AUSTIN TX 78701 ARTISTS MANAGEMENT 366999 bAJADA PRODUCTIONS LLC 2525 N PEARL STREET 1102 DALLAS TX 75201 MUSIC PRODUCTION 1025692 OPUS ARTISTS LLC 470 PARK AVENUE SOUTH 9TH FLOOR NO NEW YORK NY 10016 ARTISTS MANAGEMENT 349979 26 46000 25776477 1656699 25822477 CONCERT TICKET SALES AND FEES 711130 11329428 11329428 OTHER INCOME 900099 719786 719786 12049214 3988 3988 0 0 0 893489 141296 752193 0 239633 119017 115323 95397 19926 DISTRIBUTION FROM FOUNDATION 4384780 4384780 NET INVESTMENT INCOME 181182 181182 4565962 43309157 16714561 19926 0 0 0 0 1621272 988968 464288 168016 0 15538734 13339258 933711 1265765 1630161 1412687 97131 120343 2169646 1856819 127865 184962 1068279 901227 75131 91921 0 306225 -15237 110242 211220 0 0 21913 21913 0 0 2060040 2060040 434608 136973 68652 228983 463025 320756 80810 61459 146399 146399 646117 343773 302210 134 397894 366041 27737 4116 0 216475 23739 45222 147514 50713 3354 47359 0 227543 132851 63154 31538 257239 183996 73243 EVENTS EXPENSES 494886 185259 309627 PROFESSIONAL SERVICES 754810 497386 257424 GUEST ARTIST FEES 3430825 3430825 MISCELLANEOUS EXPENSES 442591 323513 104504 14574 CREDIT CARD FEES 299228 238944 60284 297426 90452 41526 165448 32976049 26968023 2920209 3087817 X 38363 35678 2685 2670003 1339701 4535957 12737118 119017 202983 971634 781994 10262146 8668423 841494 1593723 6527774 7110185 15665879 23765704 3365786 3018631 4715091 4136850 3801207 1041810 5156925 4936639 17039009 13133930 X -10278044 -8407084 2519053 12068999 6385861 6969859 -1373130 10631774 15665879 23765704 X 10333108 1671796 X false true true X false X 13791428 14231049 10906052 13753541 30207257 82889327 10106008 11691907 12593224 13781218 12049214 60221571 23897436 25922956 23499276 27534759 42256471 143110898 143110898 30386 4707 1608 1454 3988 42143 30386 4707 1608 1454 3988 42143 23927822 25927663 23500884 27536213 42260459 143153041 0.99971 0.99944 0.00029 0.00056 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6309076 583998 6893074 5917914 391162 6309076 7337309 -1033219 386176 5917914 true false 5987918 5819460 168458 1018036 971872 46164 3256192 1877091 1379101 1593723 0 ACCRUED PENSION BENEFIT LIABIL 4936639 4936639 43309157 32976049 10333108 747171 924626 1671797 12004905 44221616 747171 40978 124310 912459 43309157 43309157 33141337 40978 124310 165288 32976049 32976049 OTHER LIABILITY DETAIL SCH D, PART XI, LINE 8 THE ADJUSTMENT IS THE MINIMUM PENSION LIABILITY ADJUSTMENT NECESSARY UNDER FAS 158 TO DISCLOSE THE CHANGE IN THE FINANCIAL STATUS OF THE DALLAS SYMPHONY DEFINED BENEFIT PLANS. COST OF SALES RECLASSIFICATION SCH D, PART XII, LINE 2D AND SCH D, PART XIII, LINE 2D COST OF GOODS SOLD REPORTED AS NET REVENUE FROM STORE IN REVENUE SECTION ON TAX RETURN (RECLASSIFIED FROM EXPENSES). ENDOWMENT FUNDS SCH D; PART V, LINE 4 THE ENDOWMENT'S INTENDED USE IS UNDESIGNATED FOR THE GENERAL OPERATING EXPENSES OF THE DALLAS SYMPHONY ASSOCIATION. FIN 48 DISCLOSURE SCH D. PART X THE ASSOCIATION ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD INTERPRETATION nO. 48, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES FOR THE FISCAL YEAR ENDED MAY 31, 2011. MANAGEMENT BELIEVES THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS. X X X X X X X true TAYLAR DEVELOPMENT LLC TELEFUNDING false 480189 186904 293285 480189 186904 293285 PRESENTTN BALL 470131 470131 41408 SAVOR THE SYMPH 132029 132029 61909 9 291329 291329 37979 893489 893489 141296 141296 752193 X true true X X X X true false false true false false false false false EMMANUAL BOROK 499035 315228 15738 830001 GARY LEVINSON 171985 3900 13540 189425 GREGORY HUSTIS 167883 5076 8295 181254 Doug Adams 389324 0 0 0 54748 0 0 0 861 444933 0 0 ROSEMARY WILKE 200021 5000 11538 10108 226667 DANIEL LEVINE 270274 199024 11059 480357 RANDY LEISER 169920 4620 3181 177721 INCENTIVE COMPENSATION SCH J; PART 1; LINE 1a Doug Adams $100,200 severance payment Emanuel Borok $300,000 severance payment Daniel Levine $199,024 severance payment All payments were separation from employment provisions. X 21 1656699 FMV OF STOCK false true true STOCK GIFTS SCH M, COLUMN B THERE WERE 21 STOCK GIFTS MADE TO THE DALLAS SYMPHONY ASSOCIATION DURING THE 2010-11 TAX YEAR, THAT INCLUDED 62,895 SHARES OF STOCK VALUATION SCH M, COLUMN D THE VALUE OF THE STOCK IS DETERMINED USING AN AVERAGE OF THE HIGH PRICE AND THE LOW PRICE TIMES THE NUMBER OF SHARES ON THE DATE OF THE TRANSFER TO THE DALLAS SYMPHONY ASSOCIATION. SCH M, LINE 32A SCH M, LINE 32b ALL STOCK GIFTS ARE TRANSFERRED TO AN ACCOUNT AT CHARLES SCHWAB OWNED BY THE DALLAS SYMPHONY ASSOCIATION AND SOLD UPON RECEIPT. CONFLICT OF INTEREST POLICY FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY. A CONFLICT OF INTEREST QUESTIONNAIRE IS SENT OUT ANNUALLY TO EVERY MEMBER OF THE GOVERNING BODY. THE RESULTS ARE REVIEWED BY HUMAN RESOURCES AND FINANCE TO DETERMINE WHETHER THERE ARE ANY MEMBERS OF THE GOVERNING BODY WHO ARE NOT INDEPENDENT. COMPENSATION COMMITTEE FORM 990; PART VI, SECTION B, LINE 15 THE ORGANIZATION HAS A COMPENSATION COMMITTEE THAT FOLLOWS A CHARTER ADOPTED BY THE GOVERNING BODY. THE COMMITTEE MEETS AT LEAST ANNUALLY TO PROVIDE COMPENSATION BENCHMARKING FOR THE CEO AND OTHER SENIOR EXECUTIVE MANAGEMENT. THE COMMITTEE RECOMMENDS TO THE EXECUTIVE BOARD FOR APPROVAL THE CEO ANNUAL BONUS (IF ANY), THE COMPENSATION FOR NEW HIRES AND COMPENSATION ADJUSTMENTS FOR SENIOR EXECUTIVES. TAX RETURN PREPARATION FORM 990, PART VI, SECTION B, LINE 11b THE 990 IS PREPARED BY THE CONTROLLER, REVIEWED BY THE VICE PRESIDENT OF FINANCE AND PRESIDENT OF THE DALLAS SYMPHONY ASSOCIATION. THE FORM AND ALL SUPPORTING DOCUMENTS ARE PROVIDED TO TAX ACCOUNTANTS AT BDO USA, LLP FOR REVIEW AND ENTRY INTO AN EFILE SYSTEM. THE 990 IS THEN PROVIDED TO ALL MEMBERS OF THE AUDIT COMMITTEE FOR REVIEW AND APPROVAL TO BE FILED. UPON APPROVAL BY THE AUDIT COMMITTEE, A HARD COPY IS PROVIDED TO THE EXECUTIVE BOARD OF THE GOVERNING BODY FOR THEIR REVIEW PRIOR TO THE FILING OF THE 990. FINANCIAL STATEMENTS AVAILABLE FORM 990, PART VI SECITON C, LINE 19 THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON THE GUIDESTAR WEBSITE AND BY REQUEST. CONFLICT OF INTEREST POLICY IS AVAILABLE VIA REQUEST. THE GOVERNING DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. MEMBERSHIP FORM 990, PART VI, SECTION A, LINE 6, 7A AND 7B the organization has members as defined. The Trustees of the Dallas Symphony Assoication elect the governing body. reconciliation for Page 1 form 990, Part I Operating results per financial stmts 1,606,266 Depreciation expense . . . . . -179,938 Transfers to Board Designated Fund -659,934 Contri recogn in cy for tax and future years for operating 17,721,877 contributions recognized in py for tax and cy for operating -8,879,374 contributions restricted to PP& E purchases 887,384 Realized losses on endowment accounts -163,173 ------------- iNCOME on return page 1, line 19 10,333,108 BUSINESS RELATIONSHIPS FORM 990; PART VI, SECTION A; LINE 2 1. W. Bradford Todd is employed by The Richards Group. The Richards Group is providing marketing and media buy services to the Dallas Symphony Association. 2. Melissa Stewart is married to Paul Stewart who was the COO and Interim President of the DSA during 2010-2011. 3. Tim Wallace is the Chairman of Trinity Industries. Ron Gafford, who was the DSA Board Chairman during 2010-2011 is a Director of Trinity Industries. 4. Ron Gafford was the DSA Board Chairman and has a business relationship with Tim Wallace per above. 5. Mark Flagg is a Senior Executive at Northern Trust. Northern Trust is the provider of the DSA bank line and custodian of the Dallas Symphony Foundation assets. NET UNREALIZED GAINS/LOSSES FORM 990, PART XI, LINE 5 THE OTHER CHANGES IN NET ASSETS AMOUNT AGREES WITH SCHEDULE D, PART XI, LINE 9. lINE 9 IS THE SUM OF THE NET UNREALIZED GAINS (LOSSES) ON INVESTMENTS AND THE MINIMUM PENSION LIABILITY ADJUSTMENT NECESSARY UNDER FAS 158. changes to bylaws and org docs form 990, part vi, sect a, line 4 the governing documents of the DSA were amended to increase the number of the members of the Board of Governors. Additionally, THE BOARD VOTED FOR THE FOLLOWING CHANGES: 1. AN OFFICER WHO FILLS A VACANT POSITION DURING A TERM CAN SERVE THE REMAINING TERM PLUS A TWO-YEAR TERM (V CURRENT TWO YEAR LIMITATION), AND 2. A MAJORITY OF THE DIRECTORS OF THE FOUNDATION, CURRENTLY ALL ELECTED BY THE BOG, WILL BE ELECTED BY THE BOG WITH THE REMAINDER ELECTED BY THE FOUNDATION BOARD. NOT MORE THAN 40% OF THE MEMBERS OF THE FOUNDATION BOARD WILL BE MEMBERS OF THE DSA EXECUTIVE BOARD AT THE TIME OF THEIR ELECTION TO THE FOUNDATION BOARD. . THE BOARD ALSO ESTABLISHED AN ADDITIONAL CATEGORY OF GOVERNORS TO BE KNOWN AS LIFE GOVERNORS TO BE NOMINATED BY THE BOARD OF GOVERNORS FOR ELECTION BY THE TRUSTEE MEMBERS. THERE WERE BYLAW AMENDMENTS IMPACTING TRUSTEE ADN ASSOCIATE MEMBERS, THE MAKEUP OF THE BOARD OF GOVERNORS, THE OFFICERS CABINET, THE COMMITTEE STRUCTURE, THE OFFICERS OF THE ORGANIZATION AND OTHER MINOR CHANGES DALLAS SYMPHONY FOUNDATION 2301 FLORA STREET SUITE 300 DALLAS TX 75201 751529851 FOUNDATION TX 501(C)(3) 509(A)(3) true false false false false false false false false false false false true true true false false false dallas symphony foundation a 4384780