Civic Intelligence

Firelands Symphony Orchestra

EIN 34-1573397 • 501(c)3 • Huron, OH

Profile

Enriching lives through music.

1 University DrHuron, OH 44839

www.firelandssymphony.com

Siviq Scores

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

Liabilities / Assets

74th percentile

0.19x

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

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

78th percentile

0.22x

Higher debt load relative to revenue than 78% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

13th percentile

-26%

Higher net margin than 13% of similar nonprofits.

501(c)3 • $500k-$1M 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

16th percentile

-14%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2025

Revenue Growth

33rd percentile

-2.8%

Faster revenue growth than 33% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2025

Assets

Down

$774,962

Down $173,081 (-18%) from 2024

Liabilities

Down

$146,966

Down $33,975 (-19%) from 2024

Net Assets

Down

$627,996

Down $139,106 (-18%) from 2024

Revenue

Up

$668,834

Up $3,348 (+0.5%) from 2024

Expenses

Down

$839,916

Down $9,868 (-1.2%) from 2024

Net Income

Up

-$171,082

Up $13,216 (+7.2%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $322,405Liabilities 2011: $61,063Net Assets 2011: $261,3422011Assets 2012: $357,845Liabilities 2012: $60,293Net Assets 2012: $297,5522012Assets 2013: $404,646Liabilities 2013: $73,531Net Assets 2013: $331,1152013Assets 2014: $477,222Liabilities 2014: $87,823Net Assets 2014: $389,3992014Assets 2015: $541,316Liabilities 2015: $78,688Net Assets 2015: $462,6282015Assets 2016: $575,237Liabilities 2016: $63,472Net Assets 2016: $511,7652016Assets 2017: $704,012Liabilities 2017: $134,203Net Assets 2017: $569,8092017Assets 2018: $1,146,392Liabilities 2018: $382,886Net Assets 2018: $763,5062018Assets 2019: $914,007Liabilities 2019: $153,360Net Assets 2019: $760,6472019Assets 2020: $833,292Liabilities 2020: $134,991Net Assets 2020: $698,3012020Assets 2021: $1,291,474Liabilities 2021: $308,006Net Assets 2021: $983,4682021Assets 2022: $1,214,706Liabilities 2022: $245,653Net Assets 2022: $969,0532022Assets 2023: $1,076,933Liabilities 2023: $163,926Net Assets 2023: $913,0072023Assets 2024: $948,043Liabilities 2024: $180,941Net Assets 2024: $767,1022024Assets 2025: $774,962Liabilities 2025: $146,966Net Assets 2025: $627,9962025

Highlighted filing

2025

Assets$774,962
Liabilities$146,966
Net Assets$627,996

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $339,2702011Expenses 2012: $371,9982012Expenses 2013: $443,6072013Revenue 2014: $485,674Expenses 2014: $433,055Net Income 2014: $52,6192014Revenue 2015: $553,781Expenses 2015: $485,181Net Income 2015: $68,6002015Revenue 2016: $575,849Expenses 2016: $524,052Net Income 2016: $51,7972016Revenue 2017: $613,830Expenses 2017: $535,877Net Income 2017: $77,9532017Revenue 2018: $841,500Expenses 2018: $627,899Net Income 2018: $213,6012018Revenue 2019: $708,349Expenses 2019: $711,123Net Income 2019: -$2,7742019Revenue 2020: $566,808Expenses 2020: $620,231Net Income 2020: -$53,4232020Revenue 2021: $574,402Expenses 2021: $365,734Net Income 2021: $208,6682021Revenue 2022: $728,766Expenses 2022: $620,151Net Income 2022: $108,6152022Revenue 2023: $597,436Expenses 2023: $654,931Net Income 2023: -$57,4952023Revenue 2024: $665,486Expenses 2024: $849,784Net Income 2024: -$184,2982024Revenue 2025: $668,834Expenses 2025: $839,916Net Income 2025: -$171,0822025

Highlighted filing

2025

Revenue$668,834
Expenses$839,916
Net Income-$171,082

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.77$0.15$0.63$0.67$0.84$0.17
2024Detailed filing. Detailed filing data is available for this year.$0.95$0.18$0.77$0.67$0.85$0.18
2023Detailed filing. Detailed filing data is available for this year.$1.08$0.16$0.91$0.60$0.65$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.21$0.25$0.97$0.73$0.62$0.11
2021Detailed filing. Detailed filing data is available for this year.$1.29$0.31$0.98$0.57$0.37$0.21
2020Detailed filing. Detailed filing data is available for this year.$0.83$0.13$0.70$0.57$0.62$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.91$0.15$0.76$0.71$0.71$0.00
2018Detailed filing. Detailed filing data is available for this year.$1.15$0.38$0.76$0.84$0.63$0.21
2017Detailed filing. Detailed filing data is available for this year.$0.70$0.13$0.57$0.61$0.54$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.58$0.06$0.51$0.58$0.52$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.54$0.08$0.46$0.55$0.49$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.48$0.09$0.39$0.49$0.43$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.07$0.33$0.44
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.06$0.30$0.37
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.06$0.26$0.34
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to May 31, 2025
Signed
Feb 3, 2026
Return Version
2024v5.5
Gross Receipts
$668,834
Mission and Program Overview

Mission

Enriching lives through music.

Provide community orchestra, music instruction and music outreach services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$617,001$484,072▼ $132,929
Cash and Non-Interest-Bearing Accounts$58,097$110,976▲ $52,879
Pledges and Grants Receivable$123,750$55,000▼ $68,750
Land, Buildings, and Equipment, Net$50,945$24,211▼ $26,734
Savings and Temporary Cash Investments$7,425$7,436▲ $11
Prepaid Expenses and Deferred Charges$5,757$5,131▼ $626
Total Assets$948,043$774,962▼ $173,081
Other Assets Total$85,068$88,136▲ $3,068
Liabilities
Deferred Revenue$144,323$114,723▼ $29,600
Accounts Payable and Accrued Expenses$36,618$32,243▼ $4,375
Total Liabilities$180,941$146,966▼ $33,975
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$682,034$539,860▼ $142,174
Net Assets With Donor Restrictions$85,068$88,136▲ $3,068
Total Net Assets Fund Balance$767,102$627,996▼ $139,106
Total Liabilities and Net Assets / Fund Balance$948,043$774,962▼ $173,081

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$465$212,037$212,502
Equipment$23,746$62,448$86,194
Other Assets Org$88,136--
Other Securities$-314--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$85,068-▲ $3,068-$88,136
2023$81,367-▲ $3,701-$85,068
2022$79,882-▲ $1,485-$81,367
2021$96,152-▼ $16,270-$79,882
2020$82,127-▲ $14,025-$96,152
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ron BrookerExecutive DirectorFT$66,923$66,923
Carl TopilowMusical DirectorPT$59,077$59,077

Board Members and Trustees

NameTitle
Nike MendenhallPresident
Stacey HartleyVice President
Alexandria BalduffDirector
Alice SpringerDirector
Ann VoightDirector
Charles DoyleDirector
Elisabeth BrandDirector
Jacqueline AndzejewskiDirector
Kacie GeretzDirector
Larry FletcherDirector
Larry MccormackDirector
Lata StefanoDirector
Marcia BraunDirector
Ryan GarmanDirector
Zachary MeyersDirector
Brian ShiffletMUSICIAN'S REP
Lisa FelterSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$397,614
Program Service Revenue
$163,175
Investment Income
$17,400
Other Revenue
$90,645
All Other Contributions
$350,398
Change in Net Assets
$-171,082
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$566,007
Salaries, Compensation, and Employee Benefits$273,909
Total Fundraising Expense$35,190
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$88,200$31,500$6,303$126,003
All Other Expenses$94,475$4,140$20,914$119,529
Other Salaries and Wages$75,676$27,027$5,405$108,108
Travel$38,452--$38,452
Other Expenses$28,842--$28,842
Depreciation Depletion$25,397$1,337-$26,734
Office Expenses$14,387$5,138$1,028$20,553
Payroll Taxes$13,960$4,986$997$19,943
Other Employee Benefits$19,855--$19,855
Fees for Service Investment Mgmnt Fees-$6,675-$6,675
Insurance$2,999$1,071$214$4,284
Occupancy$2,927$877$175$3,979
Fees for Services Accounting$2,156$770$154$3,080
Total Functional Expenses$721,205$83,521$35,190$839,916
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
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

The organization has members who had the power to elect or appoint members of the governing body.

Form 990, Part VI, Section A, Line 7B

Certain governance decisions are reserved to (or subject to approval by) members, stockholders, or other persons other than the governing body.

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

Organization's process is to review form 990. The form 990 was initially reviewed by the executive director, board president and treasurer. After completion of the iniial review, a copy of the form 990 was emailed to all board members and officers for their review. The board discussed the form 990 and approved its filing with the irs.

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

Enforcement of conflicts policy: annually each member of the board of directors reviews the conflict of interest policy and submits a written disclosure to the governance committee of any interest that may cause a conflict of interest.

Form 990, Part VI, Section B, Line 15

Compensation process for top official: annually the board of directors evaluates the compensation of the executive director and the music director considering individual performance evaluations and compensation paid by other organizations for comparable positions.

Form 990, Part VI, Section C, Line 19

Governing documents disclosure explanation: the organization makes its governing documents, conflict of interest policies and financial statements available to the general public upon request. Also, the organization's articles of incorporation and bylaws are available on ohio secretary of state website.

Filing and Contact Details

Filer

Filer Name
Firelands Symphony Orchestra
EIN
34-1573397
Phone
4196214800
Address
1 UNIVERSITY DR, HURON, OH 44839

Signing Officer

Name
Ron Brooker
Title
Executive Director
Phone
4196263627
Signed
2026-02-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ron Brooker
Formed
1988
Legal Domicile
Oh
Voting Board Members
17
Independent Board Members
17
Employees
6
Volunteers
107

Preparer

Firm
Barnes Wendling Cpas LLC
Address
5002 TIMBER COMMONS DRIVE, SANDUSKY, OH 44870
Preparer
Timothy D Mayles CPA Cfe Cff
Phone
4196263627
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Adjunct faculty: program service expenses 22,035. Management and general expenses 0. Fundraising expenses 0. Total expenses 22,035. Hospitality expense: program service expenses 16,593. Management and general expenses 0. Fundraising expenses 0. Total expenses 16,593. Fundraising: program service expenses 0. Management and general expenses 0. Fundraising expenses 16,016. Total expenses 16,016. Marketing: program service expenses 12,408. Management and general expenses 0. Fundraising expenses 3,102. Total expenses 15,510. Patron manger: program service expenses 14,622. Management and general expenses 0. Fundraising expenses 0. Total expenses 14,622. Education outreach: program service expenses 8,940. Management and general expenses 148. Fundraising expenses 30. Total expenses 9,118. Miscellaneous: program service expenses 7,305. Management and general expenses 45. Fundraising expenses 45. Total expenses 7,395. Printing: program service expenses 5,840. Management and general expenses 0. Fundraising expenses 1,460. Total expenses 7,300. Professional fees and memberships: program service expenses 2,983. Management and general expenses 1,066. Fundraising expenses 213. Total expenses 4,262. Bank charges: program service expenses 0. Management and general expenses 2,643. Fundraising expenses 0. Total expenses 2,643. Stage crew/labor: program service expenses 2,075. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,075. Postage: program service expenses 667. Management and general expenses 238. Fundraising expenses 48. Total expenses 953. Chorale expenses: program service expenses 541. Management and general expenses 0. Fundraising expenses 0. Total expenses 541. School expenses: program service expenses 466. Management and general expenses 0. Fundraising expenses 0. Total expenses 466.

FORM 990, PART XI, LINE 9:

Change in beneficial interest in erie county community foundation 3,069.

Financial Statement Notes

PART V, LINE 4:

Intended uses for endowment funds to be invested and kept intact in perpetuity, the investment income generated to be used to support the music programs of the firelands symphony orchestra.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0PROVIDE COMMUNITY ORCHESTRA, MUSIC INSTRUCTION AND MUSIC OUTREACH SERVICES.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3MUSICAL DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt9PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10MUSICIAN'S REP
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18EXECUTIVE DIRECTOR
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IRS990/MissionDesc0ENRICHING LIVES THROUGH MUSIC.
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IRS990/ProgSrvcAccomActy2Grp/Desc0DURING THE YEAR ENDED MAY 31, 2025, THE FIRELANDS SYMPHONY ORCHESTRA PROVIDED PRIVATE MUSIC INSTRUCTION TO STUDENTS ON VARYING INSTRUMENTS.
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