Civic Intelligence

Westmoreland Symphony Orchestra

EIN 23-7065438 • 501(c)3 • Greensburg, PA

Profile

To promote musical enrichment.

951 Old Salem RoadGreensburg, PA 15601

www.westmorelandsymphony.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

57th percentile

0.11x

Higher debt load relative to assets than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

68th percentile

0.23x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

23rd percentile

-9.6%

Higher net margin than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

52nd percentile

4.6%

Faster asset growth than 52% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2025

Revenue Growth

25th percentile

-6.6%

Faster revenue growth than 25% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2025

Assets

Up

$1,339,974

Up $105,038 (+8.5%) from 2024

Liabilities

Up

$142,230

Up $98,892 (+228%) from 2024

Net Assets

Up

$1,197,744

Up $6,146 (+0.5%) from 2024

Revenue

Up

$627,067

Up $62,056 (+11%) from 2024

Expenses

Up

$687,033

Up $34,757 (+5.3%) from 2024

Net Income

Up

-$59,966

Up $27,299 (+31%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2010: $411,705Liabilities 2010: $46,166Net Assets 2010: $365,5392010Assets 2011: $380,549Liabilities 2011: $17,203Net Assets 2011: $363,3462011Assets 2012: $503,685Liabilities 2012: $48,597Net Assets 2012: $455,0882012Assets 2013: $505,813Liabilities 2013: $31,556Net Assets 2013: $474,2572013Assets 2014: $561,045Liabilities 2014: $57,872Net Assets 2014: $503,1732014Assets 2015: $553,506Liabilities 2015: $8,851Net Assets 2015: $544,6552015Assets 2016: $648,378Liabilities 2016: $15,589Net Assets 2016: $632,7892016Assets 2017: $748,724Liabilities 2017: $8,968Net Assets 2017: $739,7562017Assets 2018: $854,101Liabilities 2018: $4,190Net Assets 2018: $849,9112018Assets 2019: $941,296Liabilities 2019: $13,079Net Assets 2019: $928,2172019Assets 2020: $1,050,455Liabilities 2020: $40,594Net Assets 2020: $1,009,8612020Assets 2021: $1,197,391Liabilities 2021: $35,057Net Assets 2021: $1,162,3342021Assets 2022: $1,172,350Liabilities 2022: $2,822Net Assets 2022: $1,169,5282022Assets 2023: $1,280,466Liabilities 2023: $52,618Net Assets 2023: $1,227,8482023Assets 2024: $1,234,936Liabilities 2024: $43,338Net Assets 2024: $1,191,5982024Assets 2025: $1,339,974Liabilities 2025: $142,230Net Assets 2025: $1,197,7442025

Highlighted filing

2025

Assets$1,339,974
Liabilities$142,230
Net Assets$1,197,744

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $403,5962010Expenses 2011: $386,4302011Expenses 2012: $411,4862012Expenses 2013: $456,5432013Revenue 2014: $527,878Expenses 2014: $525,495Net Income 2014: $2,3832014Revenue 2015: $473,766Expenses 2015: $461,358Net Income 2015: $12,4082015Revenue 2016: $524,760Expenses 2016: $430,798Net Income 2016: $93,9622016Revenue 2017: $563,124Expenses 2017: $459,722Net Income 2017: $103,4022017Revenue 2018: $630,019Expenses 2018: $505,139Net Income 2018: $124,8802018Revenue 2019: $618,553Expenses 2019: $545,429Net Income 2019: $73,1242019Revenue 2020: $489,813Expenses 2020: $394,240Net Income 2020: $95,5732020Revenue 2021: $436,859Expenses 2021: $342,683Net Income 2021: $94,1762021Revenue 2022: $769,429Expenses 2022: $587,039Net Income 2022: $182,3902022Revenue 2023: $643,681Expenses 2023: $591,154Net Income 2023: $52,5272023Revenue 2024: $565,011Expenses 2024: $652,276Net Income 2024: -$87,2652024Revenue 2025: $627,067Expenses 2025: $687,033Net Income 2025: -$59,9662025

Highlighted filing

2025

Revenue$627,067
Expenses$687,033
Net Income-$59,966

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.34$0.14$1.20$0.63$0.69$0.06
2024Detailed filing. Detailed filing data is available for this year.$1.23$0.04$1.19$0.57$0.65$0.09
2023Detailed filing. Detailed filing data is available for this year.$1.28$0.05$1.23$0.64$0.59$0.05
2022Detailed filing. Detailed filing data is available for this year.$1.17$0.00$1.17$0.77$0.59$0.18
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.04$1.16$0.44$0.34$0.09
2020Detailed filing. Detailed filing data is available for this year.$1.05$0.04$1.01$0.49$0.39$0.10
2019Detailed filing. Detailed filing data is available for this year.$0.94$0.01$0.93$0.62$0.55$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.85$0.00$0.85$0.63$0.51$0.12
2017Detailed filing. Detailed filing data is available for this year.$0.75$0.01$0.74$0.56$0.46$0.10
2016Detailed filing. Detailed filing data is available for this year.$0.65$0.02$0.63$0.52$0.43$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.55$0.01$0.54$0.47$0.46$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.56$0.06$0.50$0.53$0.53$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.03$0.47$0.46
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.05$0.46$0.41
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.02$0.36$0.39
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.05$0.37$0.40
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 15, 2026
Return Version
2024v5.0
Gross Receipts
$1,072,584
Mission and Program Overview

Mission

To promote musical enrichment

To promote musical enrichment through quality performance and education to a broad-based audience in the westmoreland county region.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$893,284$1,023,392▲ $130,108
Cash and Non-Interest-Bearing Accounts$44,871$122,588▲ $77,717
Savings and Temporary Cash Investments$221,692$58,290▼ $163,402
Pledges and Grants Receivable$20,000--
Land, Buildings, and Equipment, Net$18,088$15,169▼ $2,919
Prepaid Expenses and Deferred Charges$2,364$1,506▼ $858
Total Assets$1,234,936$1,339,974▲ $105,038
Other Assets Total$34,637$119,029▲ $84,392
Liabilities
Unsecured Notes Loans Payable$36,468$119,919▲ $83,451
Accounts Payable and Accrued Expenses$6,870$22,311▲ $15,441
Total Liabilities$43,338$142,230▲ $98,892
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,015,963$1,055,032▲ $39,069
Net Assets With Donor Restrictions$175,635$142,712▼ $32,923
Total Net Assets Fund Balance$1,191,598$1,197,744▲ $6,146
Total Liabilities and Net Assets / Fund Balance$1,234,936$1,339,974▲ $105,038

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$14,120$90,082$104,202
Equipment$1,049$50,102$51,151
Other Assets Org$119,029--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$140,635-▲ $6,883$-12,506$135,012
2023$141,273-▲ $17,578$-18,216$140,635
2022$146,830-▲ $14,171$-19,728$141,273
2021$190,382-▼ $23,824$-19,728$146,830
2020$166,258-▲ $45,736$-21,613$190,382
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michael RozellExecutive DiFT$69,540$69,540

Board Members and Trustees

NameTitle
Janice DeckerPresident
Nancy JamisonBoard Emerit
Alice KaylorDirector
Chris BartleyDirector
Christine MahadyDirector
Diane NickoloffDirector
Dr George AustinDirector
Jill CookDirector
June PentaDirector
Karen DouglasDirector
Linda AssardDirector
Michael MatteoDirector
Sally LoughranDirector
Sandy VargoDirector
Shelia KudrickDirector
Susan OttDirector
Tiffany TaylorDirector
William FriedlanderPast Preside
Rebecca ThorneSecretary
Beverly HritzTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$259,947
Program Service Revenue
$296,302
Investment Income
$40,660
Other Revenue
$30,158
All Other Contributions
$259,947
Change in Net Assets
$-59,966

Audited Revenue Reconciliation

Revenue per Audited Statements
$627,067
Revenue Not Reported on Form 990
$66,112
Total Revenue per Audited Statements
$693,179
Total Revenue per Form 990
$627,067
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$549,862
Salaries, Compensation, and Employee Benefits$137,171
Total Fundraising Expense$75,905
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$17,385$45,201$6,954$69,540
Other Salaries and Wages$14,259$11,758$31,019$57,036
Office Expenses-$14,628-$14,628
Occupancy-$12,832-$12,832
All Other Expenses$7,310$2,523$929$10,762
Payroll Taxes$1,801$7,099$1,695$10,595
Insurance$2,727$4,250$1,043$8,020
Other Expenses$58,749$7,051$34,265$7,051
Information Technology-$6,243-$6,243
Fees for Services Accounting-$5,866-$5,866
Depreciation Depletion$5,037$152-$5,189
Fees for Services Legal-$2,271-$2,271
Total Functional Expenses$491,254$119,874$75,905$687,033

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$687,033
Total Expenses per Audited Statements$687,033
Total Expenses per Form 990$687,033
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$57,584
Fundraising Direct Expenses$34,015
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$40,006$40,006$27,027$12,979
Raffle$11,615$11,615$4,466$7,149
Total Events$57,584$57,584$34,015$23,569
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-DirectorLegal ServicesNo$2,271
-DirectorMusic ServicesNo$2,200
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
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 11B

The organization provides a draft of the form 990 to the finance committee of the board of directors prior to filing. The finance committee reviews the form 990 and makes recommendations on the form to the full board of directors. The board of directors reviews the form 990 and contacts the preparer with comments, questions or suggested revisions prior to filing.

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

Directors and officers are required to complete a conflict of interest questionnaire yearly, when elected to the board and when a conflict may exist. The board, without the interested director or officer, will review any potential conflict situation as necessary to determine if a conflict exists or can be waived.

Form 990, Page 6, Part VI, Line 15A

Employee salaries are determined by the board of directors after review of market surveys for comparable positions.

Form 990, Page 6, Part VI, Line 19

The governing documents, conflict of interest policy, and financial statements are available to the public at the corporate office upon request.

Filing and Contact Details

Filer

Filer Name
Westmoreland Symphony Orchestra
EIN
23-7065438
Phone
7248371850
Address
951 OLD SALEM ROAD, GREENSBURG, PA 15601

Signing Officer

Name
Beverly Hritz
Title
Treasurer
Phone
7248371850
Signed
2026-01-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Beverly Hritz
Formed
1969
Legal Domicile
Pa
Voting Board Members
21
Independent Board Members
19
Employees
11
Volunteers
16

Preparer

Firm
Opst & Associates LLC
Address
1225 SOUTH MAIN STREET STE 102, GREENSBURG, PA 15601
Preparer
Edward P Opst
Phone
7248326401
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4C

Youth orchestra program- the program was formed in 1981, and in recent years, has expanded to a full-fledged program that includes the philaharmonic (high school, college students and adults), string ensemble (middle school), and intermezzo (elementary ensemble of violins), summer strong workshop, chamber music, a concert competition, and a solo and ensemble night. All memmbers audition annually. Academy of music- our academy of music offers annual young peoples concerts, a visiting artist program (small ensembles visit area elementary schools), young artist competition for middle and high school students, private lessons in strings, voice and flute, school nights at the symphony (music students attend wso concerts for free with big discounts for other family memebers). Wso also offer concert attendees a free concert review before each classicial concert at the palace theatre. Classical chatters, a one-hour seesion offering commentary and cd listening of music to be heard at the upcoming wso concert, is offered at area retirement homes. Our community strings is offered to area adult string players, culminating in a performance at the end of each year.

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IRS990/Form990PartVIISectionAGrp/PersonNm15SUSAN OTT
IRS990/Form990PartVIISectionAGrp/PersonNm16JUNE PENTA
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IRS990/Form990PartVIISectionAGrp/PersonNm18SANDY VARGO
IRS990/Form990PartVIISectionAGrp/PersonNm19NANCY JAMISON
IRS990/Form990PartVIISectionAGrp/PersonNm20MICHAEL ROZELL
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IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
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IRS990/ProgSrvcAccomActy2Grp/Desc0PROGRAM SERVICE ADMINSTRATION- THE WESTMORELAND SYMPHONY ORCHESTRA PROMOTES MUSICAL ENRICHMENT THROUGH QUALITY PERFORMANCE AND EDUCATION TO A BROAD-BASED AUDIENCE IN THE WESTMORELAND REGION.
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IRS990/ProgSrvcAccomActy3Grp/Desc0YOUTH ORCHESTRA PROGRAM- THE PROGRAM WAS FORMED IN 1981, AND IN RECENT YEARS, HAS EXPANDED TO A FULL-FLEDGED PROGRAM THAT INCLUDES THE PHILAHARMONIC (HIGH SCHOOL, COLLEGE STUDENTS AND ADULTS), STRING ENSEMBLE (MIDDLE SCHOOL), AND INTERMEZZO (ELEMENTARY ENSEMBLE OF VIOLINS), SUMMER STRONG WORKSHOP, CHAMBER MUSIC, A CONCERT COMPETITION, AND A SOLO AND ENSEMBLE NIGHT. ALL MEMMBERS AUDITION ANNUALLY. ACADEMY OF MUSIC- OUR ACADEMY OF MUSIC OFFERS ANNUAL YOUNG PEOPLES CONCERTS, A VISITING ARTIST PROGRAM (SMALL ENSEMBLES VISIT AREA ELEMENTARY SCHOOLS), YOUNG ARTIST COMPETITION FOR MIDDLE AND HIGH SCHOOL STUDENTS, PRIVATE LESSONS IN STRINGS, VOICE AND FLUTE, SCHOOL NIGHTS AT THE SYMPHONY (MUSIC STUDENTS ATTEND WSO CONCERTS FOR FREE WITH BIG DISCOUNTS FOR OTHER FAMILY MEMEBERS). WSO ALSO OFFER CONCERT ATTENDEES A FREE CONCERT REVIEW BEFORE EACH CLASSICIAL CONCERT AT THE PALACE THEATRE. CLASSICAL CHATTERS, A ONE-HOUR SEESION OFFERING COMMENTARY AND CD LISTENING OF MUSIC TO BE HEARD AT THE UPCOMING WSO CONCERT, IS OFFERED AT AREA RETIREMENT HOMES. OUR COMMUNITY STRINGS IS OFFERED TO AREA ADULT STRING PLAYERS, CULMINATING IN A PERFORMANCE AT THE END OF EACH YEAR.
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