Civic Intelligence

Bryan Symphony Orchestra Association

990 • Fiscal year 2022 • EIN 23-7408038

Jul 01, 2021 to Jun 30, 2022 • Filed on Mar 20, 2023

123 W Broad Street Ste 4Cookeville, TN 38501

(931) 525-2633

Siviq Scores

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

Liabilities / Assets

70th percentile

0.12x

Higher debt load relative to assets than 70% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

85th percentile

0.47x

Higher debt load relative to revenue than 85% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

9th percentile

-42%

Higher net margin than 9% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

62nd percentile

$34,993

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 23.3% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

12th percentile

-18%

Faster asset growth than 12% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

26th percentile

-11%

Faster revenue growth than 26% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Down

$586,740

Down $129,653 (-18%) from 2021

Net Assets

Down

$515,969

Down $121,961 (-19%) from 2021

Liabilities

Down

$70,771

Down $7,692 (-9.8%) from 2021

Revenue

Down

$150,209

Down $18,058 (-11%) from 2021

Expenses

Up

$212,838

Up $91,710 (+76%) from 2021

Net Income

Down

-$62,629

Down $109,768 (-233%) from 2021

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2012: $246,570Liabilities 2012: $62,189Net Assets 2012: $184,3812012Assets 2013: $191,167Liabilities 2013: $37,104Net Assets 2013: $154,0632013Assets 2014: $124,923Liabilities 2014: $20,029Net Assets 2014: $104,8942014Assets 2015: $165,229Liabilities 2015: $45,465Net Assets 2015: $119,7642015Assets 2016: $207,943Liabilities 2016: $14,179Net Assets 2016: $193,7642016Assets 2017: $343,500Liabilities 2017: $40,991Net Assets 2017: $302,5092017Assets 2018: $374,617Liabilities 2018: $52,607Net Assets 2018: $322,0102018Assets 2019: $442,974Liabilities 2019: $59,748Net Assets 2019: $383,2262019Assets 2020: $511,891Liabilities 2020: $58,855Net Assets 2020: $453,0362020Assets 2021: $716,393Liabilities 2021: $78,463Net Assets 2021: $637,9302021Assets 2022: $586,740Liabilities 2022: $70,771Net Assets 2022: $515,9692022Assets 2023: $586,037Liabilities 2023: $101,957Net Assets 2023: $484,0802023Assets 2024: $570,939Liabilities 2024: $3,574Net Assets 2024: $567,3652024Assets 2025: $728,380Liabilities 2025: $20,010Net Assets 2025: $708,3702025

Highlighted filing

2022

Assets$586,740
Liabilities$70,771
Net Assets$515,969

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2012: $185,424Expenses 2012: $221,231Net Income 2012: -$35,8072012Expenses 2013: $276,8612013Revenue 2014: $137,171Expenses 2014: $186,340Net Income 2014: -$49,1692014Revenue 2015: $211,913Expenses 2015: $204,562Net Income 2015: $7,3512015Revenue 2016: $253,252Expenses 2016: $179,252Net Income 2016: $74,0002016Revenue 2017: $262,654Expenses 2017: $173,072Net Income 2017: $89,5822017Revenue 2018: $249,645Expenses 2018: $230,144Net Income 2018: $19,5012018Revenue 2019: $216,438Expenses 2019: $193,090Net Income 2019: $23,3482019Revenue 2020: $185,712Expenses 2020: $168,568Net Income 2020: $17,1442020Revenue 2021: $168,267Expenses 2021: $121,128Net Income 2021: $47,1392021Revenue 2022: $150,209Expenses 2022: $212,838Net Income 2022: -$62,6292022Revenue 2023: $161,597Expenses 2023: $227,553Net Income 2023: -$65,9562023Revenue 2024: $271,093Expenses 2024: $225,822Net Income 2024: $45,2712024Revenue 2025: $267,939Expenses 2025: $193,211Net Income 2025: $74,7282025

Highlighted filing

2022

Revenue$150,209
Expenses$212,838
Net Income-$62,629
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Mar 20, 2023
Return Version
2021v4.2
Gross Receipts
$150,209
Mission and Program Overview

Mission

The Bryan Symphony Orchestra's mission is to engage, educate, and enrich our community through the performance of live music.

To provide an orchestra of the highest artistic standards, to perform regularly a broad range of repertoire for a wide and diverse audience, to provide quality educational experiences for all ages, and to serve as a leader and a continuing force in the cultural life of the upper cumberland region.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$569,119$487,788▼ $81,331
Savings and Temporary Cash Investments$80,245$65,303▼ $14,942
Cash and Non-Interest-Bearing Accounts$66,729$33,349▼ $33,380
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$716,393$586,740▼ $129,653
Other Assets Total$300$300→ $0
Liabilities
Accounts Payable and Accrued Expenses$38,584$41,391▲ $2,807
Deferred Revenue$39,879$29,380▼ $10,499
Total Liabilities$78,463$70,771▼ $7,692
Net Assets / Fund Balance
Net Assets With Donor Restrictions$530,129$453,798▼ $76,331
Net Assets Without Donor Restrictions$107,801$62,171▼ $45,630
Total Net Assets Fund Balance$637,930$515,969▼ $121,961
Total Liabilities and Net Assets / Fund Balance$716,393$586,740▼ $129,653

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$1,404$1,404
Other Securities$487,788--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rachel SmallingExecutive DirectorFT$34,993$34,993

Board Members and Trustees

NameTitle
Ej MackiePresident
Charles JordanVice President
Charles DeckerBoard Member
Chelsea GiffordBoard Member
Colin HillBoard Member
Gina PadgettBoard Member
Helga SkinnerBoard Member
Jd ParksBoard Member
Marilyn BrinkerBoard Member
Nicole McmastersBoard Member
Rachel WingoBoard Member
Sidonie SansomBoard Member
Laurie SewellBoard Member, Former Presi
Gail LunaSecretary
Candace ThomasTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$84,004
Program Service Revenue
$51,503
Investment Income
$14,702
Other Revenue
$0
All Other Contributions
$84,004
Change in Net Assets
$-62,629
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$212,838
Total Fundraising Expense$751
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$71,672$57,465$751$129,888
Office Expenses$13,597--$13,597
Fees for Services Management$6,575--$6,575
Conferences and Meetings$6,554--$6,554
Other Expenses$5,129$6,612-$5,129
Information Technology$2,012$1,850-$3,862
All Other Expenses$2,577$536-$3,113
Advertising$2,806--$2,806
Occupancy-$2,213-$2,213
Insurance-$816-$816
Total Functional Expenses$114,815$97,272$751$212,838
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
Backup withholding compliance
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The board of directors reviewed the return prior to filing.

Form 990, Part VI, Section C, Line 19

Bryan symphony orchestra association makes its governing documents, conflict of interest policy, and financial statements available to the public upon request for the same period of disclosure as set forth in section 6104(d).

Filing and Contact Details

Filer

Filer Name
Bryan Symphony Orchestra Association
EIN
23-7408038
Phone
9315252633
Address
123 W BROAD STREET STE 4, COOKEVILLE, TN 38501

Signing Officer

Name
Sara Younglove
Title
Interim Director
Phone
9315252633
Signed
2023-03-20
Discuss with paid preparer
No

Organization Details

Principal Officer
Sara Younglove
Formed
1998
Legal Domicile
Tn
Voting Board Members
15
Independent Board Members
15
Employees
2
Volunteers
0

Preparer

Firm
Bas Accounting Services CPA Firm
Address
19465 DEERFIELD AVE STE 102, LANSDOWNE, VA 20176
Preparer
Karen Crosswhite CPA
Phone
5714952227
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Orchestral fees: program service expenses 71,672. Management and general expenses 57,465. Fundraising expenses 751. Total expenses 129,888.

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IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0300
IRS990/OtherAssetsTotalGrp/EOYAmt0300
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0PROFESSIONAL FEES
IRS990/OtherExpensesGrp/Desc1RENT
IRS990/OtherExpensesGrp/Desc2BOARD EXPENDITURES
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt022563
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt15217
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt26612
IRS990/OtherExpensesGrp/ProgramServicesAmt03893
IRS990/OtherExpensesGrp/ProgramServicesAmt15129
IRS990/OtherExpensesGrp/TotalAmt022563
IRS990/OtherExpensesGrp/TotalAmt19110
IRS990/OtherExpensesGrp/TotalAmt26612
IRS990/OtherExpensesGrp/TotalAmt35129
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0SARA YOUNGLOVE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0TICKET SALES
IRS990/ProgramServiceRevenueGrp/Desc1LUNCHEONS AND SOCIALS
IRS990/ProgramServiceRevenueGrp/Desc2DUES AND MEMBERSHIP FE
IRS990/ProgramServiceRevenueGrp/Desc3SUPPORT INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt047525
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt13368
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2510
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3100
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt047525
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt13368
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2510
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3100
IRS990/ProgSrvcAccomActy2Grp/Desc0TO SERVE AS A LEADER AND A CONTINUING FORCE IN THE CULTURAL LIFE OF THE UPPER CUMBERLAND REGION.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt07982
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01526
IRS990/ProgSrvcAccomActy3Grp/Desc0TO PROVIDE QUALITY EDUCATIONAL EXPERIENCES FOR ALL AGES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt018980
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt03878
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0110989
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt026684
IRS990/PYOtherExpensesAmt0121128
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt030594
IRS990/PYRevenuesLessExpensesAmt047139
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0121128
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0168267
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-62629
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt060801
IRS990/SavingsAndTempCashInvstGrp/BOYAmt080245
IRS990/SavingsAndTempCashInvstGrp/EOYAmt065303
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt083004
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0110989
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0116512
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0123659
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0137668
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0571832
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt014702
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt026684
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt012494
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt014446
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt018300
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt086626
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.86840
IRS990ScheduleA/PublicSupportPY170Pct00.89030
IRS990ScheduleA/PublicSupportTotal170Amt0571832
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt083004
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0110989
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0116512
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0123659
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0137668
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0571832
IRS990ScheduleA/TotalSupportAmt0658458
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/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01404
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01404
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0487788
IRS990ScheduleD/OtherSecuritiesGrp/Desc0RAYMOND JAMES
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt0487788
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS REVIEWED THE RETURN PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BRYAN SYMPHONY ORCHESTRA ASSOCIATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORCHESTRAL FEES: PROGRAM SERVICE EXPENSES 71,672. MANAGEMENT AND GENERAL EXPENSES 57,465. FUNDRAISING EXPENSES 751. TOTAL EXPENSES 129,888.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0716393
IRS990/TotalAssetsEOYAmt0586740
IRS990/TotalAssetsGrp/BOYAmt0716393
IRS990/TotalAssetsGrp/EOYAmt0586740
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt084004
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0751
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt097272
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0114815
IRS990/TotalFunctionalExpensesGrp/TotalAmt0212838
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt078463
IRS990/TotalLiabilitiesEOYAmt070771
IRS990/TotalLiabilitiesGrp/BOYAmt078463
IRS990/TotalLiabilitiesGrp/EOYAmt070771
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0637930

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.28$0.20$7.08$2.68$1.93$0.75
2024Detailed filing. Detailed filing data is available for this year.$5.71$0.04$5.67$2.71$2.26$0.45
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.86$1.02$4.84$1.62$2.28$0.66
2022Detailed filing. Detailed filing data is available for this year.$5.87$0.71$5.16$1.50$2.13$0.63
2021Detailed filing. Detailed filing data is available for this year.$7.16$0.78$6.38$1.68$1.21$0.47
2020Detailed filing. Detailed filing data is available for this year.$5.12$0.59$4.53$1.86$1.69$0.17
2019Detailed filing. Detailed filing data is available for this year.$4.43$0.60$3.83$2.16$1.93$0.23
2018Detailed filing. Detailed filing data is available for this year.$3.75$0.53$3.22$2.50$2.30$0.20
2017Detailed filing. Detailed filing data is available for this year.$3.44$0.41$3.03$2.63$1.73$0.90
2016Detailed filing. Detailed filing data is available for this year.$2.08$0.14$1.94$2.53$1.79$0.74
2015Detailed filing. Detailed filing data is available for this year.$1.65$0.45$1.20$2.12$2.05$0.07
2014Detailed filing. Detailed filing data is available for this year.$1.25$0.20$1.05$1.37$1.86$0.49
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.91$0.37$1.54$2.77
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.47$0.62$1.84$1.85$2.21$0.36