Civic Intelligence

Bryan Symphony Orchestra Association

990 • Fiscal year 2023 • EIN 23-7408038

Jul 01, 2022 to Jun 30, 2023 • Filed on Oct 27, 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

74th percentile

0.17x

Higher debt load relative to assets than 74% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

88th percentile

0.63x

Higher debt load relative to revenue than 88% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

9th percentile

-41%

Higher net margin than 9% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

63rd percentile

$37,954

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 23.5% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

39th percentile

-0.1%

Faster asset growth than 39% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

50th percentile

7.6%

Faster revenue growth than 50% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$586,037

Down $703 (-0.1%) from 2022

Net Assets

Down

$484,080

Down $31,889 (-6.2%) from 2022

Liabilities

Up

$101,957

Up $31,186 (+44%) from 2022

Revenue

Up

$161,597

Up $11,388 (+7.6%) from 2022

Expenses

Up

$227,553

Up $14,715 (+6.9%) from 2022

Net Income

Down

-$65,956

Down $3,327 (-5.3%) from 2022

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

2023

Assets$586,037
Liabilities$101,957
Net Assets$484,080

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

2023

Revenue$161,597
Expenses$227,553
Net Income-$65,956
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Oct 27, 2023
Return Version
2022v5.0
Gross Receipts
$161,597
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$487,788$460,355▼ $27,433
Savings and Temporary Cash Investments$65,303$63,643▼ $1,660
Cash and Non-Interest-Bearing Accounts$33,349$61,739▲ $28,390
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$586,740$586,037▼ $703
Other Assets Total$300$300→ $0
Liabilities
Accounts Payable and Accrued Expenses$41,391$53,273▲ $11,882
Deferred Revenue$29,380$48,684▲ $19,304
Total Liabilities$70,771$101,957▲ $31,186
Net Assets / Fund Balance
Net Assets With Donor Restrictions$453,798$471,365▲ $17,567
Net Assets Without Donor Restrictions$62,171$12,715▼ $49,456
Total Net Assets Fund Balance$515,969$484,080▼ $31,889
Total Liabilities and Net Assets / Fund Balance$586,740$586,037▼ $703

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$1,404$1,404
Other Securities$460,355--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rachel SmallingFormer DirectorFT$37,954$37,954

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$98,686
Program Service Revenue
$82,483
Investment Income
$-19,572
Other Revenue
$0
All Other Contributions
$98,686
Change in Net Assets
$-65,956
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$227,553
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$77,629$77,770-$155,399
Office Expenses$14,449$336-$14,785
All Other Expenses$7,971$2,040-$10,011
Occupancy-$8,840-$8,840
Fees for Services Management$8,230--$8,230
Other Expenses$750$4,000-$4,750
Insurance-$870-$870
Conferences and Meetings$147$65-$212
Advertising$82--$82
Total Functional Expenses$117,191$110,362$0$227,553
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
Rachel Wingo
Title
Executive Director
Phone
9315252633
Signed
2023-10-27
Discuss with paid preparer
No

Organization Details

Principal Officer
Rachel Wingo
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 77,629. Management and general expenses 77,770. Fundraising expenses 0. Total expenses 155,399.

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IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
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/Desc3MUSIC DIRECTOR
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt08690
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt17751
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt24000
IRS990/OtherExpensesGrp/ProgramServicesAmt07933
IRS990/OtherExpensesGrp/ProgramServicesAmt1750
IRS990/OtherExpensesGrp/TotalAmt08690
IRS990/OtherExpensesGrp/TotalAmt17933
IRS990/OtherExpensesGrp/TotalAmt27751
IRS990/OtherExpensesGrp/TotalAmt34750
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0RACHEL WINGO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0TICKET SALES
IRS990/ProgramServiceRevenueGrp/Desc1CONCERT SUPPORT INCOME
IRS990/ProgramServiceRevenueGrp/Desc2DUES AND MEMBERSHIP FE
IRS990/ProgramServiceRevenueGrp/Desc3LUNCHEONS AND SOCIALS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt047350
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt134494
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2505
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3134
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt047350
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt134494
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2505
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3134
IRS990/ProgSrvcAccomActy2Grp/Desc0TO SERVE AS A LEADER AND A CONTINUING FORCE IN THE CULTURAL LIFE OF THE UPPER CUMBERLAND REGION.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt012901
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0639
IRS990/ProgSrvcAccomActy3Grp/Desc0TO PROVIDE QUALITY EDUCATIONAL EXPERIENCES FOR ALL AGES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt015284
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0517
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt084004
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt014702
IRS990/PYOtherExpensesAmt0212838
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt051503
IRS990/PYRevenuesLessExpensesAmt0-62629
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0212838
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0150209
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-65956
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt061755
IRS990/SavingsAndTempCashInvstGrp/BOYAmt065303
IRS990/SavingsAndTempCashInvstGrp/EOYAmt063643
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt098686
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt083004
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0110989
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0116512
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0123659
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0532850
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0-19572
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt014702
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt026684
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt012494
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt014446
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt048754
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.91620
IRS990ScheduleA/PublicSupportPY170Pct00.86840
IRS990ScheduleA/PublicSupportTotal170Amt0532850
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt098686
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt083004
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0110989
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0116512
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0123659
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0532850
IRS990ScheduleA/TotalSupportAmt0581604
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/BookValueAmt0460355
IRS990ScheduleD/OtherSecuritiesGrp/Desc0RAYMOND JAMES
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt0460355
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 77,629. MANAGEMENT AND GENERAL EXPENSES 77,770. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 155,399.
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/TotalAssetsBOYAmt0586740
IRS990/TotalAssetsEOYAmt0586037
IRS990/TotalAssetsGrp/BOYAmt0586740
IRS990/TotalAssetsGrp/EOYAmt0586037
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt098686
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0110362
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0117191
IRS990/TotalFunctionalExpensesGrp/TotalAmt0227553
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt070771
IRS990/TotalLiabilitiesEOYAmt0101957
IRS990/TotalLiabilitiesGrp/BOYAmt070771
IRS990/TotalLiabilitiesGrp/EOYAmt0101957
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0515969
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0484080

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