Liabilities / Assets
74th percentile
Higher debt load relative to assets than 74% of similar nonprofits.
Marion Philharmonic Association Inc
990EZ • Fiscal year 2019 • EIN 23-7126357
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.05x
Liabilities / Revenue
65th percentile
Higher debt load relative to revenue than 65% of similar nonprofits.
Net Margin
16th percentile
Higher net margin than 16% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 17.5% of source-year revenue.
Asset Growth
8th percentile
Faster asset growth than 8% of similar nonprofits.
Revenue Growth
59th percentile
Faster revenue growth than 59% of similar nonprofits.
Balance Sheet
Assets
Down$20,044
Down $23,270 (-54%) from 2018
Net Assets
Down$18,945
Down $23,487 (-55%) from 2018
Liabilities
Up$1,099
Up $217 (+25%) from 2018
Revenue And Expenses
Revenue
Up$114,189
Up $7,147 (+6.7%) from 2018
Expenses
Down$137,676
Down $12,954 (-8.6%) from 2018
Net Income
Up-$23,487
Up $20,101 (+46%) from 2018
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2018 to Jun 30, 2019
- Signed
- Oct 25, 2019
- Return Version
- 2018v3.1
- Gross Receipts
- $118,122
Mission and Program Overview
Mission
To provide educational, artistic and entertainment opportunities for the community or grant county through the development of a professional symphonic orchestra.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| ORCHESTRA CONCERTS - THESE EXPENSES INCLUDE CONDUCTOR MUSICIANS, MUSIC PROGRAMS, SOLOISTS, AND OTHER RELATED EXPENSES. | - | $118,654 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JOY FRECKER | Executive Di | FT | $20,000 | - | $20,000 |
| LAREA SLATER | President | - | $0 | - | - |
| DAVID LLOYD | Treasurer | - | $0 | - | - |
| DAVY CHINN | Secretary | - | $0 | - | - |
| MARILEE MURPHY | Director | - | $0 | - | - |
| MYRA SMITH | Director | - | $0 | - | - |
| FEDERA SMITH | Director | - | $0 | - | - |
| RICH COOLMAN | Director | - | $0 | - | - |
| SHELLY JONES | Director | - | $0 | - | - |
| STANLEY STEINER | Director | - | $0 | - | - |
| DAVID SMITH | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Marion Philharmonic Association Inc
- EIN
- 23-7126357
- Phone
- 7656620012
- Address
- PO BOX 272, MARION, IN 46952
Signing Officer
- Name
- Joy Frecker
- Title
- Executive Director
- Phone
- 7656620012
- Signed
- 2019-10-25
Preparer
- Firm
- REA LOGAN & CO LLC CPA'S
- Address
- 220 S NORTON ST, MARION, IN 46952-3804
- Preparer
- Tracy L Kelly CPA
- Phone
- 7656642366
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses graphic design 6,000 website 710 administrative - general 1,158 travel/conference 800 38 artistic fees 58,975 audit 500 concert expenses 23,771 copier supplies 567 fees and dues 1,300 insurance 1,961 supplies 71 telephone 799 miscellaneous 368 computer expense 607 credit card fees 605 rebranding 10,000 concerto aria 10 total 108,240”
Form 990-ez, Part II, Line 24
“Prepaid expenses and deferred charges 60 0 total 60 0”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 882 1,099”
Form 990-ez, Part III
“To provide educational, artistic and entertainment opportunities for the community or grant county through the development of a professional symphonic orchestra.”
Raw XML Appendix172 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | JOY FRECKER |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7656620012 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 272 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | MARION |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 46952 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 43254 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 20044 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 53969 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -23487 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 43314 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 20044 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 3800 |
| IRS990EZ/GrossReceiptsAmt | 0 | 118122 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 3 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingOtherDesc | 0 | TAX BASIS |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 42432 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 18945 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 42432 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 18945 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 3600 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 10 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 20000 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 10 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JOY FRECKER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | LAREA SLATER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | DAVID LLOYD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | DAVY CHINN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | MARILEE MURPHY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | MYRA SMITH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | FEDERA SMITH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | RICH COOLMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | SHELLY JONES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | STANLEY STEINER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 10 | DAVID SMITH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | EXECUTIVE DI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 10 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 60 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 108240 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROVIDE EDUCATIONAL, ARTISTIC AND ENTERTAINMENT OPPORTUNITIES FOR THE COMMUNITY OR GRANT COUNTY THROUGH THE DEVELOPMENT OF A PROFESSIONAL SYMPHONIC ORCHESTRA. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 554 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 60350 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | ORCHESTRA CONCERTS - THESE EXPENSES INCLUDE CONDUCTOR MUSICIANS, MUSIC PROGRAMS, SOLOISTS, AND OTHER RELATED EXPENSES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 118654 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 25282 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 3933 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | -133 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | IN |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 882 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 1099 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 137676 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 118654 |
| IRS990EZ/TotalRevenueAmt | 0 | 114189 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | MARIONPHIL.ORG |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 53969 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 56889 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 35497 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 37630 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 47239 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 231224 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 118524 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 231224 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 53969 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 56889 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 35497 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 37630 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 47239 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 231224 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 231224 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES GRAPHIC DESIGN 6,000 WEBSITE 710 ADMINISTRATIVE - GENERAL 1,158 TRAVEL/CONFERENCE 800 38 ARTISTIC FEES 58,975 AUDIT 500 CONCERT EXPENSES 23,771 COPIER SUPPLIES 567 FEES AND DUES 1,300 INSURANCE 1,961 SUPPLIES 71 TELEPHONE 799 MISCELLANEOUS 368 COMPUTER EXPENSE 607 CREDIT CARD FEES 605 REBRANDING 10,000 CONCERTO ARIA 10 TOTAL 108,240 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PREPAID EXPENSES AND DEFERRED CHARGES 60 0 TOTAL 60 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 882 1,099 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | TO PROVIDE EDUCATIONAL, ARTISTIC AND ENTERTAINMENT OPPORTUNITIES FOR THE COMMUNITY OR GRANT COUNTY THROUGH THE DEVELOPMENT OF A PROFESSIONAL SYMPHONIC ORCHESTRA. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2019-02-21 02:37:17Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JOY FRECKER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7656620012 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2019-10-25 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | MARION PHILHARMONIC ASSOCIATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | MARI |
| ReturnHeader/Filer/EIN | 0 | 237126357 |
| ReturnHeader/Filer/PhoneNum | 0 | 7656620012 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 272 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MARION |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 46952 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | AD7F1C61CCEB094CB2AA70DCA1BA1272847192F6 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 4ABA2CA7CB544E290A5540F3CAD79245EF0D307B |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 208.38.248.21 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2019-10-31 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | CD |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 15:15:51 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 261194602 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | REA LOGAN & CO LLC CPA'S |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 220 S NORTON ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | MARION |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 469523804 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7656642366 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2019-10-25 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | TRACY L KELLY CPA |
| ReturnHeader/ReturnTs | 0 | 2019-10-31T15:15:51-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2018-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2019-06-30 |
| ReturnHeader/TaxYr | 0 | 2018 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2019 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $20,044
- Liabilities
- $1,099
- Net assets
- $18,945
- Revenue
- $114,189
- Expenses
- $137,676
- Net income
- -$23,487