Civic Intelligence

Columbus Symphony Orchestra

EIN 31-6402408 • 501(c)3 • Columbus, OH

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Profile

The mission of the columbus symphony orchestra is to provide symphonic music and educational programs of the highest quality, to engender passion and excitement in our diverse audiences. This is paired with our educational mission: to educate and entertain people of all ages to foster talent, create future audiences, nurture intellectual development and spark creativity.

CO Capa 55 E State StreetColumbus, OH 43215

www.columbussymphony.com

Siviq Scores

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

Liabilities / Assets

13th percentile

0.01x

Higher debt load relative to assets than 13% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

10th percentile

0.03x

Higher debt load relative to revenue than 10% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

95th percentile

69%

Higher net margin than 95% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

6th percentile

$0

Higher top officer pay than 6% of similar nonprofits.

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

501(c)3 • $50M-$100M nonprofits • Source year 2024

Asset Growth

96th percentile

58%

Faster asset growth than 96% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

95th percentile

160%

Faster revenue growth than 95% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets13th percentile

Assets

Up

$77,429,308

Up $34,393,468 (+80%) from 2022

Liabilities

Down

$1,058,633

Down $70,286 (-6.2%) from 2022

Net Assets

Up

$76,370,675

Up $34,463,754 (+82%) from 2022

Operations
Liabilities / Revenue10th percentileNet Margin95th percentile

Revenue

Up

$36,326,373

Up $12,618,858 (+53%) from 2022

Expenses

Up

$11,214,772

Up $2,778,408 (+33%) from 2022

Net Income

Up

$25,111,601

Up $9,840,450 (+64%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth96th percentile

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

$80M$60M$40M$20M$0Assets 2010: $3,017,808Liabilities 2010: $1,861,035Net Assets 2010: $1,156,7732010Assets 2011: $3,161,302Liabilities 2011: $1,449,371Net Assets 2011: $1,711,9312011Assets 2012: $3,147,526Liabilities 2012: $1,318,049Net Assets 2012: $1,829,4772012Assets 2013: $3,149,879Liabilities 2013: $1,034,589Net Assets 2013: $2,115,2902013Assets 2014: $4,839,271Liabilities 2014: $906,843Net Assets 2014: $3,932,4282014Assets 2015: $5,934,904Liabilities 2015: $960,849Net Assets 2015: $4,974,0552015Assets 2016: $6,022,212Liabilities 2016: $987,000Net Assets 2016: $5,035,2122016Assets 2017: $17,449,960Liabilities 2017: $1,082,991Net Assets 2017: $16,366,9692017Assets 2018: $20,399,037Liabilities 2018: $1,020,514Net Assets 2018: $19,378,5232018Assets 2019: $21,817,415Liabilities 2019: $912,347Net Assets 2019: $20,905,0682019Assets 2020: $23,849,025Liabilities 2020: $1,305,495Net Assets 2020: $22,543,5302020Assets 2021: $31,263,812Liabilities 2021: $1,549,689Net Assets 2021: $29,714,1232021Assets 2022: $43,035,840Liabilities 2022: $1,128,919Net Assets 2022: $41,906,9212022Assets 2024: $77,429,308Liabilities 2024: $1,058,633Net Assets 2024: $76,370,6752024

Highlighted filing

2024

Assets$77,429,308
Liabilities$1,058,633
Net Assets$76,370,675
Open 2024 Filing

Operations Trend

Revenue Growth95th percentile

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

$40M$30M$20M$10M$0-$10MExpenses 2010: $8,079,5882010Expenses 2011: $6,930,1702011Expenses 2012: $7,263,1032012Expenses 2013: $7,644,5362013Revenue 2014: $9,560,221Expenses 2014: $7,717,795Net Income 2014: $1,842,4262014Revenue 2015: $8,720,746Expenses 2015: $7,608,152Net Income 2015: $1,112,5942015Revenue 2016: $7,888,803Expenses 2016: $7,958,981Net Income 2016: -$70,1782016Revenue 2017: $19,596,036Expenses 2017: $8,505,883Net Income 2017: $11,090,1532017Revenue 2018: $11,105,569Expenses 2018: $8,532,011Net Income 2018: $2,573,5582018Revenue 2019: $8,766,550Expenses 2019: $8,259,235Net Income 2019: $507,3152019Revenue 2020: $7,378,126Expenses 2020: $7,239,814Net Income 2020: $138,3122020Revenue 2021: $9,953,535Expenses 2021: $6,282,998Net Income 2021: $3,670,5372021Revenue 2022: $23,707,515Expenses 2022: $8,436,364Net Income 2022: $15,271,1512022Revenue 2024: $36,326,373Expenses 2024: $11,214,772Net Income 2024: $25,111,6012024

Highlighted filing

2024

Revenue$36,326,373
Expenses$11,214,772
Net Income$25,111,601
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$77,429,308
Liabilities
$1,058,633
Net assets
$76,370,675
Revenue
$36,326,373
Expenses
$11,214,772
Net income
$25,111,601
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$77.4$1.06$76.4$36.3$11.2$25.1
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$43.0$1.13$41.9$23.7$8.44$15.3
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$31.3$1.55$29.7$9.95$6.28$3.67
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.8$1.31$22.5$7.38$7.24$0.14
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.8$0.91$20.9$8.77$8.26$0.51
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.4$1.02$19.4$11.1$8.53$2.57
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.4$1.08$16.4$19.6$8.51$11.1
2016Detailed filing. Detailed filing data is available for this year.$6.02$0.99$5.04$7.89$7.96$0.07
2015Detailed filing. Detailed filing data is available for this year.$5.93$0.96$4.97$8.72$7.61$1.11
2014Detailed filing. Detailed filing data is available for this year.$4.84$0.91$3.93$9.56$7.72$1.84
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.15$1.03$2.12$7.64
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.15$1.32$1.83$7.26
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.16$1.45$1.71$6.93
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.02$1.86$1.16$8.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jul 15, 2025
Return Version
2023v6.0
Gross Receipts
$36,481,798
Mission and Program Overview

Mission

The mission of the columbus symphony orchestra is to provide symphonic music and educational programs of the highest quality, to engender passion and excitement in our diverse audiences. This is paired with our educational mission: to educate and entertain people of all ages to foster talent, create future audiences, nurture intellectual development and spark creativity.

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$12,799,445$34,488,451▲ $21,689,006
Savings and Temporary Cash Investments$10,061,082$12,132,504▲ $2,071,422
Cash and Non-Interest-Bearing Accounts$4,085,623$5,240,812▲ $1,155,189
Land, Buildings, and Equipment, Net$67,803$128,558▲ $60,755
Prepaid Expenses and Deferred Charges$117,648$104,477▼ $13,171
Accounts Receivable$101,938$50,600▼ $51,338
Total Assets$48,981,108$77,429,308▲ $28,448,200
Other Assets Total$21,747,569$25,283,906▲ $3,536,337
Liabilities
Accounts Payable and Accrued Expenses$1,464,033$870,706▼ $593,327
Deferred Revenue$115,284$121,293▲ $6,009
Other Liabilities$116,588$66,634▼ $49,954
Total Liabilities$1,695,905$1,058,633▼ $637,272
Net Assets / Fund Balance
Net Assets With Donor Restrictions$37,695,819$67,143,992▲ $29,448,173
Net Assets Without Donor Restrictions$9,589,384$9,226,683▼ $362,701
Total Net Assets Fund Balance$47,285,203$76,370,675▲ $29,085,472
Total Liabilities and Net Assets / Fund Balance$48,981,108$77,429,308▲ $28,448,200

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$27,948$338,650$366,598
Other Land Buildings$100,610$84,823$185,433
Other Assets Org$65,019--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$21,217,238$411,200▲ $3,881,368$820,005$24,689,801
2022$19,606,701$418,288▲ $2,052,233$859,984$21,217,238
2021$21,119,915$2,244,534▼ $3,012,478$745,270$19,606,701
2020$17,840,990$420,427▲ $3,410,894$552,396$21,119,915
2019$16,724,964$70,523▲ $1,486,778$441,275$17,840,990
Compensation and Service Providers
Top Officer Pay6th percentile

Board Members and Trustees

NameTitle
Stephen E MarkovichChair
Nelson YoderCo-vice Chair
Robert Morrison JrCo-vice Chair
Aaron Alt Eff 092023Board Member
Algenon L MarbleyBoard Member
Betsy SchumacherBoard Member
Ellen PizzutiBoard Member
Eric JohnsonBoard Member
G Ross BridgmanBoard Member
Gay Su PinnellBoard Member
Hector Garcia-santanaBoard Member
Jack GeorgeBoard Member
Joseph ChlapatyBoard Member
Joseph SophiaBoard Member
Kenneth M FreedmanBoard Member
Kurt BendeckBoard Member
Melody Birmingham Eff 122023Board Member
Michael P FoleyBoard Member
Michael WeissBoard Member
Phillip J La SusaBoard Member
Robert CochranBoard Member
Rosa M AilabouniBoard Member
Skip PrichardBoard Member
Terry HoppmannBoard Member
Varun MahajanBoard Member
Vinita ClementsBoard Member
Denise Rehg Retired 082024Executive Director
Daniel WalshawCOO
Amy ShoreSecretary
Steve SnethkampTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Columbus Association For The PerformingManagement Fees55 E STATE STREET, Columbus, OH 43215$346,603
-Music Director55 E STATE STREET, Columbus, OH 43215$272,274
Revenue and Support

Revenue Composition

Contributions and Grants
$33,196,154
Program Service Revenue
$2,574,060
Investment Income
$631,778
Other Revenue
$-75,619
All Other Contributions
$13,076,218
Change in Net Assets
$25,111,601

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table2$63,705Fair Market Value (FMV)
Total Noncash Contributions2$63,705-

Audited Revenue Reconciliation

Revenue per Audited Statements
$40,300,244
Revenue Not Reported on Financial Statements
$-3,973,871
Revenue Not Reported on Form 990
$476,880
Other Revenue Adjustments
$-3,973,871
Total Revenue per Audited Statements
$40,777,124
Total Revenue per Form 990
$36,326,373
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$6,778,956
Salaries, Compensation, and Employee Benefits$4,425,816
Total Fundraising Expense$1,521,192
Grants and Similar Amounts Paid$10,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$2,005,897$920,397$1,283,638$4,209,932
Other Salaries and Wages$3,474,184--$3,474,184
Advertising$447,895$2,012$325$450,232
Occupancy$339,013$55,052$27,971$422,036
Payroll Taxes$417,089--$417,089
Other Employee Benefits$358,160$3,468$8,409$370,037
Fees for Services Management-$346,603-$346,603
Office Expenses$256,016$14,011$69,449$339,476
All Other Expenses$120,441$29,595$49,170$199,206
Travel$130,503$12,920$50,280$193,703
Pension Plan Contributions$164,506--$164,506
Other Expenses$11,418$12,783$23,089$47,290
Insurance$2,098$35,453-$37,551
Depreciation Depletion-$16,579-$16,579
Grants to Domestic Individuals$10,000--$10,000
Total Functional Expenses$8,216,824$1,476,756$1,521,192$11,214,772

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$11,691,652
Expenses per Audited Statements$11,214,772
Total Expenses per Form 990$11,214,772
Expenses Not Reported on Form 990$476,880
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$136,913
Fundraising Gross Income$42,875
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$503,657$42,875$44,233$-1,358
Total Events$503,657$42,875$136,913$-94,038
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$66,634
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
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“During fiscal year 2024, the columbus symphony orchestra (cso) continued its management agreement with the columbus association for the performing arts (capa). Under this agreement, capa provides certain management, financial, and marketing services to the cso. The cso's board continues to provide oversight and strategic direction to both the cso's staff and capa in its capacity as management company.”

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

“The 990 is reviewed by management under the direction of the chief financial officer, and is also reviewed by the independent auditors. After these reviews, a final draft is distributed to the board for their review before submittal.”

Form 990, Part VI, Section B, Line 12C

“Board members are required to complete conflict of interest forms on an annual basis. These forms are reviewed in order to identify potential conflict issues.”

Form 990, Part VI, Section C, Line 18

“The organization's forms are available for public inspection upon request and via another's website, www.guidestar.org.”

Form 990, Part VI, Section C, Line 19

“The organization distributes an annual report that is made available to the public. Financial statements and other organization documents are not made available to the public, except for those that are required to be disclosed in accordance with law.”

Filing and Contact Details

Filer

Filer Name
Columbus Symphony Orchestra
EIN
31-6402408
Phone
6142289600
Address
CO CAPA 55 E STATE STREET, COLUMBUS, OH 43215

Signing Officer

Name
Daniel Walshaw
Title
Chief Operating Officer
Phone
6142289600
Signed
2025-07-15

Organization Details

Principal Officer
Daniel Walshaw
Formed
1951
Legal Domicile
Oh
Voting Board Members
28
Independent Board Members
28
Employees
247
Volunteers
328

Preparer

Firm
Gbq Partners LLC
Address
230 WEST STREET SUITE 700, COLUMBUS, OH 43215
Preparer
Kathleen M Moseley
Phone
6142211120
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

“The mission of the columbus symphony orchestra is to provide symphonic music and educational programs of the highest quality, to engender passion and excitement in our diverse audiences. This is paired with our educational mission: to educate and entertain people of all ages to foster talent, create future audiences, nurture intellectual development and spark creativity.”

Form 990, Part IX, Line 11G

“Professional fees: program service expenses 2,005,897. Management and general expenses 920,397. Fundraising expenses 1,283,638. Total expenses 4,209,932.”

FORM 990, PART XI, LINE 9:

“Increase in beneficial assets held by others 3,973,871.”

FORM 990, PART XII, LINE 2C:

“The process remains unchanged from the prior year.”

Financial Statement Notes

PART V, LINE 4:

“The intended use of the endowment funds is to support community outreach, general operations, youth activities, pianists and other programs. Income received, based on pre-determined investment and spending policies from the endowments, supports the general operations and cso outreach activities.”

PART X, LINE 2:

“The orchestra performs an annual assessment for any uncertainty in income tax positions which includes an analysis of whether there are any tax positions taken with regard to unrelated business income, related deductions applied or other activities that may jeopardize their tax exempt status and thus would meet the definition of an uncertain tax position. As of august 31,2024 and 2023, no tax liability was recorded as the orchestra does not believe its financial statements include any uncertain tax positions.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Cost of sales 15,517. Special event expenses 136,913.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Increase in beneficial assets held by others -3,973,871.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Special event expenses 136,913. Cost of sales 15,517.”

Raw XML AppendixShowing 400 of 760 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
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IRS990/Form990PartVIISectionAGrp/PersonNm1ROBERT MORRISON JR
IRS990/Form990PartVIISectionAGrp/PersonNm2NELSON YODER
IRS990/Form990PartVIISectionAGrp/PersonNm3STEVE SNETHKAMP
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IRS990/Form990PartVIISectionAGrp/PersonNm5ROSA M AILABOUNI
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IRS990/Form990PartVIISectionAGrp/PersonNm8MELODY BIRMINGHAM EFF 122023
IRS990/Form990PartVIISectionAGrp/PersonNm9G ROSS BRIDGMAN
IRS990/Form990PartVIISectionAGrp/PersonNm10JOSEPH CHLAPATY
IRS990/Form990PartVIISectionAGrp/PersonNm11VINITA CLEMENTS
IRS990/Form990PartVIISectionAGrp/PersonNm12ROBERT COCHRAN
IRS990/Form990PartVIISectionAGrp/PersonNm13MICHAEL P FOLEY
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IRS990/Form990PartVIISectionAGrp/PersonNm21ALGENON L MARBLEY
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IRS990/Form990PartVIISectionAGrp/PersonNm23ELLEN PIZZUTI
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IRS990/Form990PartVIISectionAGrp/PersonNm26JOSEPH SOPHIA
IRS990/Form990PartVIISectionAGrp/PersonNm27MICHAEL WEISS
IRS990/Form990PartVIISectionAGrp/PersonNm28DENISE REHG RETIRED 082024
IRS990/Form990PartVIISectionAGrp/PersonNm29DANIEL WALSHAW
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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
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IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt18BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt19BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt21BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt22BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt23BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt24BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt25BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt26BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt27BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt28EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt29COO
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IRS990/MissionDesc0THE MISSION OF THE COLUMBUS SYMPHONY ORCHESTRA IS TO PROVIDE SYMPHONIC MUSIC AND EDUCATIONAL PROGRAMS OF THE HIGHEST QUALITY, TO ENGENDER PASSION AND EXCITEMENT IN OUR DIVERSE AUDIENCES. THIS IS PAIRED WITH OUR EDUCATIONAL MISSION: TO EDUCATE AND ENTERTAIN PEOPLE OF ALL AGES TO FOSTER TALENT, CREATE FUTURE AUDIENCES, NURTURE INTELLECTUAL DEVELOPMENT AND SPARK CREATIVITY.
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