Civic Intelligence

West Valley Symphony Association

990 • Fiscal year 2024 • EIN 23-7041526

Jul 01, 2023 to Jun 30, 2024 • Filed on May 07, 2025

PO Box 7328Surprise, AZ 85374-0105

(623) 236-6781

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

32nd percentile

0.01x

Higher debt load relative to assets than 32% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

40th percentile

0.04x

Higher debt load relative to revenue than 40% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

17th percentile

-16%

Higher net margin than 17% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

39th percentile

0.5%

Faster asset growth than 39% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

85th percentile

60%

Faster revenue growth than 85% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,952,731

Up $63,669 (+3.4%) from 2022

Net Assets

Up

$1,934,731

Up $58,001 (+3.1%) from 2022

Liabilities

Up

$18,000

Up $5,668 (+46%) from 2022

Revenue

Down

$473,101

Down $54,564 (-10%) from 2022

Expenses

Up

$548,007

Up $150,400 (+38%) from 2022

Net Income

Down

-$74,906

Down $204,964 (-158%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2015: $1,141,584Liabilities 2015: $162,260Net Assets 2015: $979,3242015Assets 2016: $1,064,965Liabilities 2016: $76,708Net Assets 2016: $988,2572016Assets 2017: $1,287,703Liabilities 2017: $65,740Net Assets 2017: $1,221,9632017Assets 2018: $1,512,932Liabilities 2018: $92,905Net Assets 2018: $1,420,0272018Assets 2020: $1,599,182Liabilities 2020: $88,578Net Assets 2020: $1,510,6042020Assets 2021: $1,828,749Liabilities 2021: $82,077Net Assets 2021: $1,746,6722021Assets 2022: $1,889,062Liabilities 2022: $12,332Net Assets 2022: $1,876,7302022Assets 2024: $1,952,731Liabilities 2024: $18,000Net Assets 2024: $1,934,7312024

Highlighted filing

2024

Assets$1,952,731
Liabilities$18,000
Net Assets$1,934,731

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2015: $259,203Expenses 2015: $285,828Net Income 2015: -$26,6252015Revenue 2016: $314,181Expenses 2016: $305,122Net Income 2016: $9,0592016Revenue 2017: $507,559Expenses 2017: $342,655Net Income 2017: $164,9042017Revenue 2018: $573,103Expenses 2018: $381,248Net Income 2018: $191,8552018Revenue 2020: $364,211Expenses 2020: $383,951Net Income 2020: -$19,7402020Revenue 2021: $239,357Expenses 2021: $199,741Net Income 2021: $39,6162021Revenue 2022: $527,665Expenses 2022: $397,607Net Income 2022: $130,0582022Revenue 2024: $473,101Expenses 2024: $548,007Net Income 2024: -$74,9062024

Highlighted filing

2024

Revenue$473,101
Expenses$548,007
Net Income-$74,906
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 7, 2025
Return Version
2023v6.0
Gross Receipts
$473,101
Mission and Program Overview

Mission

To support a symphony orchestra in sun city and surrounding areas.

To support a symphony orchestra in surprise and surrounding areas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,497,545$1,545,337▲ $47,792
Savings and Temporary Cash Investments$204,388$150,274▼ $54,114
Cash and Non-Interest-Bearing Accounts$63,071$71,118▲ $8,047
Prepaid Expenses and Deferred Charges$1,000$1,000→ $0
Total Assets$1,942,343$1,952,731▲ $10,388
Other Assets Total$176,339$185,002▲ $8,663
Liabilities
Deferred Revenue$20,500$18,000▼ $2,500
Total Liabilities$20,500$18,000▼ $2,500
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,744,504$1,748,729▲ $4,225
Net Assets With Donor Restrictions$177,339$186,002▲ $8,663
Total Net Assets Fund Balance$1,921,843$1,934,731▲ $12,888
Total Liabilities and Net Assets / Fund Balance$1,942,343$1,952,731▲ $10,388

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$3,381$3,381
Other Assets Org$21,339--
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$109,175
Program Service Revenue
$264,214
Investment Income
$99,712
Other Revenue
$0
All Other Contributions
$109,175
Change in Net Assets
$-74,906

Audited Revenue Reconciliation

Revenue per Audited Statements
$473,101
Total Revenue per Audited Statements
$473,101
Total Revenue per Form 990
$473,101
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$328,517
Salaries, Compensation, and Employee Benefits$219,490
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$203,314--$203,314
Occupancy$89,131--$89,131
All Other Expenses$66,987--$66,987
Advertising$31,179--$31,179
Payroll Taxes$16,176--$16,176
Fees for Services Accounting$14,150--$14,150
Office Expenses$9,582$2,920-$12,502
Other Expenses$10,211--$10,211
Insurance$8,375--$8,375
Fees for Services Legal-$4,594-$4,594
Total Functional Expenses$540,493$7,514$0$548,007

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$548,007
Total Expenses per Audited Statements$548,007
Total Expenses per Form 990$548,007
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

The members vote by attending the annual meetings, or by sending in a proxy card.

Form 990, Page 6, Part VI, Line 11B

A written or electronic copy of the organization's form 990 along with the required schedules, as ultimately filed with the irs, is provided or made available to all the board members. One or more board members will review and approve the filing of the form 990.

Form 990, Page 6, Part VI, Line 12C

A member of the governing body shall: 1) fully disclose, at the earliest opportunity, information that may result in a perceived or actual conflict of interest. Any such disclosure should be included in the meeting minutes. 2) fully disclose, at the earliest opportunity, information of fact that would have significance in board decision making and voluntarily withdraw from discussion/voting on any such item under consideration.

Form 990, Page 6, Part VI, Line 19

Upon request the organization makes available to the public any governing documents, policies, and financial statements.

Filing and Contact Details

Filer

Filer Name
West Valley Symphony Association
EIN
23-7041526
Phone
6232366781
Address
PO BOX 7328, SURPRISE, AZ 85374-0105

Signing Officer

Name
J Carter Marsden
Title
President
Phone
6237730116
Signed
2025-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
J Carter Marsden
Formed
1968
Legal Domicile
Az
Voting Board Members
15
Independent Board Members
15
Employees
146

Preparer

Firm
J Brad Jenner CPA Pc
Address
13211 N 103RD AVE STE 1, SUN CITY, AZ 85351-3078
Preparer
J Brad Jenner CPA
Phone
6239337372
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Stage manager 8,610 0 0 consulting-database 6,374 0 0 librarian 5,725 0 0 instrument rental 5,623 0 0 consulting graphics 5,600 0 0 miscellaneous 5,576 0 0 consulting marketing 5,200 0 0 orchestra personnel mgr 5,106 0 0 dues and subscriptions 3,891 0 0 computer 3,111 0 0 consulting website 2,700 0 0 credit card fees 1,907 0 0 telephone 1,855 0 0 mileage 1,111 0 0 ascap 1,063 0 0 cals combo event 1,000 0 0 postage 720 0 0 stage equipment 656 0 0 guest artist hospitality 538 0 0 outreach musicians 257 0 0 bmi 247 0 0 auditions 117 0 0 total 66,987 0 0

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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01000
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01000
IRS990/PrincipalOfficerNm0J CARTER MARSDEN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CLASSICAL TICKETS
IRS990/ProgramServiceRevenueGrp/Desc1CONCERT ALL SPONSORS
IRS990/ProgramServiceRevenueGrp/Desc2SPONSOR-OTHER
IRS990/ProgramServiceRevenueGrp/Desc3SPONSORS-GUEST ARTISTS
IRS990/ProgramServiceRevenueGrp/ExclusionAmt0223414
IRS990/ProgramServiceRevenueGrp/ExclusionAmt127800
IRS990/ProgramServiceRevenueGrp/ExclusionAmt211500
IRS990/ProgramServiceRevenueGrp/ExclusionAmt31500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0223414
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt127800
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt211500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31500
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0151245
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt03607
IRS990/PYOtherExpensesAmt0189245
IRS990/PYProgramServiceRevenueAmt0141222
IRS990/PYRevenuesLessExpensesAmt0-79375
IRS990/PYSalariesCompEmpBnftPaidAmt0186204
IRS990/PYTotalExpensesAmt0375449
IRS990/PYTotalRevenueAmt0296074
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-74906
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0473101
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0204388
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0150274
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0109175
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0151245
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0513248
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt070248
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt090338
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0934254
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt03777
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt03607
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt03244
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt036162
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt030662
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt077452
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0264214
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0141222
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0130605
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt06919
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0208401
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0751361
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt03777
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt03607
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt03244
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt036162
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt030662
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt077452
IRS990ScheduleA/InvestmentIncomeCYPct00.04000
IRS990ScheduleA/InvestmentIncomePYPct00.07000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.95610
IRS990ScheduleA/PublicSupportPY509Pct00.92890
IRS990ScheduleA/PublicSupportTotal509Amt01685615
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0373389
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0292467
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0643853
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt077167
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0298739
IRS990ScheduleA/Total509Grp/TotalAmt01685615
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0377166
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0296074
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0647097
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0113329
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0329401
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01763067
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03381
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03381
IRS990ScheduleD/ExpensesSubtotalAmt0548007
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0163663
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt121339
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0ENDOWMENT AZ COMMUNITY SCSYM
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1ENDOWMENT AZ COMMUNITY EBER
IRS990ScheduleD/RevenueSubtotalAmt0473101
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0185002
IRS990ScheduleD/TotalExpensesPerForm990Amt0548007
IRS990ScheduleD/TotalRevenuePerForm990Amt0473101
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0473101
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0548007
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MEMBERS VOTE BY ATTENDING THE ANNUAL MEETINGS, OR BY SENDING IN A PROXY CARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A WRITTEN OR ELECTRONIC COPY OF THE ORGANIZATION'S FORM 990 ALONG WITH THE REQUIRED SCHEDULES, AS ULTIMATELY FILED WITH THE IRS, IS PROVIDED OR MADE AVAILABLE TO ALL THE BOARD MEMBERS. ONE OR MORE BOARD MEMBERS WILL REVIEW AND APPROVE THE FILING OF THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A MEMBER OF THE GOVERNING BODY SHALL: 1) FULLY DISCLOSE, AT THE EARLIEST OPPORTUNITY, INFORMATION THAT MAY RESULT IN A PERCEIVED OR ACTUAL CONFLICT OF INTEREST. ANY SUCH DISCLOSURE SHOULD BE INCLUDED IN THE MEETING MINUTES. 2) FULLY DISCLOSE, AT THE EARLIEST OPPORTUNITY, INFORMATION OF FACT THAT WOULD HAVE SIGNIFICANCE IN BOARD DECISION MAKING AND VOLUNTARILY WITHDRAW FROM DISCUSSION/VOTING ON ANY SUCH ITEM UNDER CONSIDERATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST THE ORGANIZATION MAKES AVAILABLE TO THE PUBLIC ANY GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4STAGE MANAGER 8,610 0 0 CONSULTING-DATABASE 6,374 0 0 LIBRARIAN 5,725 0 0 INSTRUMENT RENTAL 5,623 0 0 CONSULTING GRAPHICS 5,600 0 0 MISCELLANEOUS 5,576 0 0 CONSULTING MARKETING 5,200 0 0 ORCHESTRA PERSONNEL MGR 5,106 0 0 DUES AND SUBSCRIPTIONS 3,891 0 0 COMPUTER 3,111 0 0 CONSULTING WEBSITE 2,700 0 0 CREDIT CARD FEES 1,907 0 0 TELEPHONE 1,855 0 0 MILEAGE 1,111 0 0 ASCAP 1,063 0 0 CALS COMBO EVENT 1,000 0 0 POSTAGE 720 0 0 STAGE EQUIPMENT 656 0 0 GUEST ARTIST HOSPITALITY 538 0 0 OUTREACH MUSICIANS 257 0 0 BMI 247 0 0 AUDITIONS 117 0 0 TOTAL 66,987 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01942343
IRS990/TotalAssetsEOYAmt01952731
IRS990/TotalAssetsGrp/BOYAmt01942343
IRS990/TotalAssetsGrp/EOYAmt01952731
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0109175
IRS990/TotalEmployeeCnt0146
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00

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