Form 990 for tax year 2022

Filed by OREGON SYMPHONY ASSOCIATION IN SALEM.

Totals

Total revenue: $424,281
Total expenses: $425,567
Contributions and grants received: $265,781
Grants paid: $0
Program service revenue: $146,488
Investment income: $3,512
Other revenue: $8,500
Total assets, end of year: $497,273
Total liabilities, end of year: $93,736
Net assets or fund balances, end of year: $403,537
Program services expenses (Part IX): $351,035
Management and general expenses: $36,854
Fundraising expenses: $37,678
Program service expenses (Part III): $351,035

Program services were 82.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

1c · Fundraising events

$18,400
1e · Government grants (contributions)

$5,146
1f · All other contributions, gifts and grants

$242,235
1g · Noncash contributions included above

$3,097
2a · Program service revenue: CONCERT TICKET & FEES

total $146,488 · related or exempt $146,488
3 · Investment income

total $4,041 · excluded $4,041
7b · Less cost or other basis and sales expenses

securities $529
7c · Gain or loss

securities -$529
7d · Net gain or loss

total -$529 · excluded -$529
8a · Fundraising events: gross income

$0
8a · Fundraising events: contributions included on line 1c

$18,400
8b · Fundraising events: direct expenses

$0
8c · Net income from fundraising events

total $0
11a · Other revenue: ADVERTISING SALES

total $8,500 · unrelated business $8,500
11e · Other revenue, total

$8,500

Functional expenses

Part IX, the statement of functional expenses.

7 · Other salaries and wages

total $75,188 · program services $33,130 · management and general $21,286 · fundraising $20,772
8 · Pension plan contributions

total $1,808 · program services $1,808
9 · Other employee benefits

total $6,230 · program services $4,476 · management and general $877 · fundraising $877
10 · Payroll taxes

total $4,919 · program services $3,239 · management and general $867 · fundraising $813
11c · Fees: accounting

total $3,300 · program services $3,223 · management and general $77
11f · Fees: investment management

total $1,416 · management and general $1,416
11g · Fees: other

total $230,465 · program services $224,572 · management and general $5,893
12 · Advertising and promotion

total $11,281 · program services $11,064 · fundraising $217
13 · Office expenses

total $21,255 · program services $17,189 · management and general $1,414 · fundraising $2,652
16 · Occupancy

total $13,007 · program services $10,970 · management and general $823 · fundraising $1,214
17 · Travel

total $17,194 · program services $10,270 · management and general $195 · fundraising $6,729
22 · Depreciation, depletion and amortization

total $6,404 · program services $2,562 · management and general $1,921 · fundraising $1,921
24a · Other expenses: CONTRACT LABOR

total $20,965 · program services $20,965
24e · All other expenses

total $12,135 · program services $7,567 · management and general $2,085 · fundraising $2,483

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $1,000 · end of year $1,000
3 · Pledges and grants receivable

beginning of year $237,198 · end of year $4,805
4 · Accounts receivable

beginning of year $66,893 · end of year $312,732
9 · Prepaid expenses and deferred charges

beginning of year $12,453 · end of year $11,625
10a · Land, buildings and equipment: cost or other basis

$38,351
10b · Land, buildings and equipment: accumulated depreciation

$22,614
10c · Land, buildings and equipment, net

beginning of year $22,141 · end of year $15,737
11 · Investments: publicly traded securities

beginning of year $148,856 · end of year $151,374
19 · Deferred revenue

beginning of year $93,361 · end of year $93,736
27 · Net assets without donor restrictions

beginning of year $172,957 · end of year $353,134
28 · Net assets with donor restrictions

beginning of year $222,223 · end of year $50,403

Mission and programs · 2022

Mission

THE OREGON SYMPHONY ASSOCIATION IN SALEM EXISTS TO ENRICH THE CULTURAL LIFE OF THE MID-WILLAMETTE VALLEY BY PROVIDING THE WORLD CLASS MUSIC OF THE OREGON SYMPHONY AND BY ENHANCING MUSIC APPRECIATION AND LEARNING THROUGH YOUTH PROGRAMS AND COMMUNITY ENGAGEMENT.

SINCE 1955, THE OREGON SYMPHONY ASSOCIATION IN SALEM HAS "EXISTED TO ENRICH THE CULTURAL LIFE OF THE MID-WILLAMETTE VALLEY BY PROVIDING THE WORLD CLASS MUSIC OF THE OREGON SYMPHONY AND BY ENHANCING MUSIC APPRECIATION AND LEARNING THROUGH YOUTH PROGRAMS AND COMMUNITY ENGAGEMENT."

Expenses $351,035 · Revenue $146,488

As filed on the 2022 return.

Listed in Part VII

Scott ShowalterSCOTT SHOWALTER

PRESIDENT

Total calculated

$427,494

From this org

$0

From related orgs

$403,020

Other

$24,474

Hours/week

2 + 58 related

Schedule J breakdown matched by us

Base

$0 + $403,020 related

Bonus

$0

Other

$0

Deferred

$0 + $15,250 related

Nontaxable benefits

$0 + $9,224 related

Filer's total

$0 + $427,494 related
Janice RomanoJANICE ROMANO

TREASURER

Total calculated

$144,687

From this org

$0

From related orgs

$128,306

Other

$16,381

Hours/week

5 + 40 related
Steve WenigSTEVE WENIG

SECRETARY

Total calculated

$152,121

From this org

$0

From related orgs

$125,993

Other

$26,128

Hours/week

5 + 40 related

Schedule J breakdown matched by us

Base

$0 + $125,993 related

Bonus

$0

Other

$0

Deferred

$0 + $6,426 related

Nontaxable benefits

$0 + $19,702 related

Filer's total

$0 + $152,121 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

4a · Severance or change-of-control payment
4b · Supplemental nonqualified retirement plan
4c · Equity-based compensation arrangement
5a · Pay contingent on this organization's revenues
5b · Pay contingent on a related organization's revenues
6a · Pay contingent on this organization's net earnings
6b · Pay contingent on a related organization's net earnings
7 · Other non-fixed payments
8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

OREGON SYMPHONY ASSOCIATION

501(C)(3) · SYMPHONY ORCHESTRA · OR

Provenance

Return type: form_990
Tax year: 2022
Filed: 7 May 2024
IRS schema version: 2022v5.0
Source object: 202401309349303425

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