Civic Intelligence

Wintergreen Performing Arts Inc

EIN 54-1828449 • 501(c)3 • Nellysford, VA

Profile

Wintergreen music inspires, educates, and welcomes audiences, students, and professional musicians alike through the transformative power of music.

PO Box 816Nellysford, VA 22958

www.wintergreen-music.org

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.16x

Higher debt load relative to assets than 72% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.05x

Higher debt load relative to revenue than 62% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

34th percentile

-2.5%

Higher net margin than 34% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

77th percentile

$74,250

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 8.3% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

51st percentile

3.7%

Faster asset growth than 51% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

55th percentile

9.9%

Faster revenue growth than 55% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$290,451

Up $10,261 (+3.7%) from 2023

Liabilities

Up

$45,205

Up $32,275 (+250%) from 2023

Net Assets

Down

$245,246

Down $22,014 (-8.2%) from 2023

Revenue

Up

$889,736

Up $79,902 (+9.9%) from 2023

Expenses

Up

$911,750

Up $104,700 (+13%) from 2023

Net Income

Down

-$22,014

Down $24,798 (-891%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0-$100KAssets 2011: $52,516Liabilities 2011: $66,361Net Assets 2011: -$13,8452011Assets 2012: $79,122Liabilities 2012: $87,957Net Assets 2012: -$8,8352012Assets 2013: $92,762Liabilities 2013: $94,425Net Assets 2013: -$1,6632013Assets 2014: $53,324Liabilities 2014: $91,444Net Assets 2014: -$38,1202014Assets 2015: $68,547Liabilities 2015: $77,887Net Assets 2015: -$9,3402015Assets 2016: $37,226Liabilities 2016: $69,183Net Assets 2016: -$31,9572016Assets 2017: $65,301Liabilities 2017: $50,050Net Assets 2017: $15,2512017Assets 2018: $47,014Liabilities 2018: $28,546Net Assets 2018: $18,4682018Assets 2019: $92,934Liabilities 2019: $62,516Net Assets 2019: $30,4182019Assets 2020: $118,987Liabilities 2020: $39,430Net Assets 2020: $79,5572020Assets 2021: $304,350Liabilities 2021: $86,880Net Assets 2021: $217,4702021Assets 2022: $299,510Liabilities 2022: $35,034Net Assets 2022: $264,4762022Assets 2023: $280,190Liabilities 2023: $12,930Net Assets 2023: $267,2602023Assets 2024: $290,451Liabilities 2024: $45,205Net Assets 2024: $245,2462024

Highlighted filing

2024

Assets$290,451
Liabilities$45,205
Net Assets$245,246

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $646,962Expenses 2011: $667,424Net Income 2011: -$20,4622011Expenses 2012: $647,7942012Expenses 2013: $666,1662013Revenue 2014: $663,261Expenses 2014: $699,718Net Income 2014: -$36,4572014Revenue 2015: $701,849Expenses 2015: $673,069Net Income 2015: $28,7802015Revenue 2016: $614,391Expenses 2016: $637,008Net Income 2016: -$22,6172016Revenue 2017: $617,644Expenses 2017: $615,890Net Income 2017: $1,7542017Revenue 2018: $698,207Expenses 2018: $694,990Net Income 2018: $3,2172018Revenue 2019: $760,369Expenses 2019: $739,919Net Income 2019: $20,4502019Revenue 2020: $284,001Expenses 2020: $234,862Net Income 2020: $49,1392020Revenue 2021: $668,834Expenses 2021: $530,921Net Income 2021: $137,9132021Revenue 2022: $864,491Expenses 2022: $817,485Net Income 2022: $47,0062022Revenue 2023: $809,834Expenses 2023: $807,050Net Income 2023: $2,7842023Revenue 2024: $889,736Expenses 2024: $911,750Net Income 2024: -$22,0142024

Highlighted filing

2024

Revenue$889,736
Expenses$911,750
Net Income-$22,014

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.90$0.45$2.45$8.90$9.12$0.22
2023Detailed filing. Detailed filing data is available for this year.$2.80$0.13$2.67$8.10$8.07$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.00$0.35$2.64$8.64$8.17$0.47
2021Detailed filing. Detailed filing data is available for this year.$3.04$0.87$2.17$6.69$5.31$1.38
2020Detailed filing. Detailed filing data is available for this year.$1.19$0.39$0.80$2.84$2.35$0.49
2019Detailed filing. Detailed filing data is available for this year.$0.93$0.63$0.30$7.60$7.40$0.20
2018Detailed filing. Detailed filing data is available for this year.$0.47$0.29$0.18$6.98$6.95$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.65$0.50$0.15$6.18$6.16$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.37$0.69$0.32$6.14$6.37$0.23
2015Detailed filing. Detailed filing data is available for this year.$0.69$0.78$0.09$7.02$6.73$0.29
2014Detailed filing. Detailed filing data is available for this year.$0.53$0.91$0.38$6.63$7.00$0.36
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.94$0.02$6.66
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.79$0.88$0.09$6.48
2011Summary only. Only limited summary data is available for this year.$0.53$0.66$0.14$6.47$6.67$0.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$899,710
Mission and Program Overview

Mission

Wintergreen music inspires, educates, and welcomes audiences, students, and professional musicians alike through the transformative power of music.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$186,199$162,981▼ $23,218
Pledges and Grants Receivable$75,700$117,238▲ $41,538
Accounts Receivable$17,998$8,699▼ $9,299
Prepaid Expenses and Deferred Charges-$1,240-
Inventories for Sale or Use$293$293→ $0
Total Assets$280,190$290,451▲ $10,261
Liabilities
Accounts Payable and Accrued Expenses$12,930$45,205▲ $32,275
Total Liabilities$12,930$45,205▲ $32,275
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$168,780$142,751▼ $26,029
Net Assets With Donor Restrictions$98,480$102,495▲ $4,015
Total Net Assets Fund Balance$267,260$245,246▼ $22,014
Total Liabilities and Net Assets / Fund Balance$280,190$290,451▲ $10,261
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Julianne Akins SmithExecutive DiPT$74,250$74,250
Erin FreemanArtistic DirectorPT$66,250$66,250

Board Members and Trustees

NameTitle
Victoria SabinPresident
Jane StevensDirector
Janet R JonesDirector
Kathryn HumphreyDirector
Kris BrownDirector
Melissa ConnerDirector
Randy CarrollDirector
Peter WinikPast Preside
R Morgan ArmstrongSecretary
Wendy JewellTreasurer
Jeffrey GallagherVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$583,640
Program Service Revenue
$231,887
Investment Income
$10,902
Other Revenue
$63,307
All Other Contributions
$533,439
Change in Net Assets
$-22,014

Audited Revenue Reconciliation

Revenue per Audited Statements
$889,736
Revenue Not Reported on Form 990
$13,474
Total Revenue per Audited Statements
$903,210
Total Revenue per Form 990
$889,736
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$613,705
Salaries, Compensation, and Employee Benefits$298,045
Total Fundraising Expense$89,306
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$281,451$29,728-$311,179
Current Officers, Directors, Trustees, and Key Employees$35,126$42,150$63,224$140,500
Other Salaries and Wages$113,644$9,767$14,651$138,062
Office Expenses$24,151$18,154-$42,305
All Other Expenses$35,740$2,944-$38,684
Other Expenses$28,888$1,561$1,825$30,449
Fees for Services Accounting$1,290$22,120-$23,410
Advertising$10,251$5,943$4,159$20,353
Payroll Taxes$10,405$3,631$5,447$19,483
Information Technology$2,701$8,816-$11,517
Insurance-$6,284-$6,284
Travel$3,453$286-$3,739
Total Functional Expenses$665,809$156,635$89,306$911,750

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$925,224
Expenses per Audited Statements$911,750
Total Expenses per Form 990$911,750
Expenses Not Reported on Form 990$13,474
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$67,106
Fundraising Direct Expenses$9,974
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Fundrais$75,656$67,106$31$67,075
Total Events$75,656$67,106$9,974$57,132
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Drew CahoonHusbandConcert ManagerNo$5,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The 990 tax return is reviewed by all board members of the organization prior to submission.

Form 990, Page 6, Part VI, Line 12C

Board members are required to annually complete and sign a conflicts of interest statement.

Form 990, Page 6, Part VI, Line 15A

An evaluation committee comprised of board members evaluate the executive director and the artistic director based upon a schedule of specific metrics. The evaluation committee then makes recommendations to the full board for approval.

Form 990, Page 6, Part VI, Line 15B

Compensation of other employees is reviewed as part of the budget process.

Form 990, Page 6, Part VI, Line 19

Governing documents, financial statements, and form 990 are available to the general public upon valid request. Form 990 also publicly available on guidestar.org.

Filing and Contact Details

Filer

Filer Name
Wintergreen Performing Arts Inc
EIN
54-1828449
Phone
4343610541
Address
PO BOX 816, NELLYSFORD, VA 22958
Doing Business As
Wintergreen Music

Signing Officer

Name
Victoria Sabin
Title
President
Phone
4343610541
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Victoria Sabin
Formed
1996
Legal Domicile
Va
Voting Board Members
11
Independent Board Members
11
Employees
6
Volunteers
100

Preparer

Firm
Robinson Farmer Cox Associates
Address
530 WESTFIELD RD, CHARLOTTESVILLE, VA 22901-1726
Preparer
Kristen L Choate
Phone
4349738314
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

The wintergreen music festival is held for four weeks each summer in the blue ridge mountains of virginia at wintergreen resort and neighboring partner venues. The festival attracts thousands of audience members and visitors from up and down the east coast. The wintergreen festival orchestra is comprised of approximately 70 professional musicians drawn from orchestras and universities across the united states. Full orchestra concerts are performed each weekend, featuring the classical cannon and enthusiastically introducing new works along with works from historically overlooked composers. Weeknights feature chamber music and collaborative concerts with area partners to enhance the full regional offerings. Concerts, events, seminars and masterclasses are presented daily, featuring a variety of musical genres. Friday nights offer jazz, bluegrass, motown, pop and more. Community organizations, area businesses and nonprofit partners include wintergreen resort, wintergreen property owners association, wintergreen real estate, remax mountain valley properties, virginia museum of fine arts, nelson county community center, jaba, nelson county public schools, veritas vineyard & winery, three notch'd brewing, valley road vineyards and bryant's cider.

Form 990, Page 2, Part III, Line 4B

With growing audience size and zip code analysis to identify major patron and donor geographical areas, wintergreen music explored a variety of off- season and off-site offerings to deepen and expand the wm community and to bring the transformative power of music to new audiences outside of the festival. Collaborations with veritas vineyard & winery in the fall increased audience awareness of the festival and lead cooperative. A new event held at three notch'd brewery in richmond, va allowed staff the opportunity to connect with richmond-based supporters and encourage new attendees to make plans to attend the upcoming festival. An event held in northern virginia offered similar opportunities. A holiday concert collaboration with area partners rockfish valley community center and the virginia consort was presented in december, connecting wm with the greater nelson county community.

Form 990, Page 2, Part III, Line 4C

The lead cooperative (learn, explore, adapt, diversify) is an innovative training program that provides exceptional young artists and arts leaders at the cusp of their careers the real-world experience and mentorship they need to thrive. Each summer, a select group of approximately 30 students is selected from a pool of applicants from across the country to attend a two-week intensive program, which runs alongside the festival. Training is offered in instrumental and vocal performance, conducting, composition, collaborative piano, and arts administration. Emerging leaders study with acclaimed faculty and professional musicians of the wintergreen festival orchestra, with several opportunities to perform side by side with professionals. Studies include program-specific classes, cross-disciplinary workshops, masterclasses, and chamber music. Curriculum provides exposure both within and outside of students' primary discipline, offering practical insight into the business, operational and artistic aspects of the music industry. Lead is an integral component of wm's vision to achieve excellence in musical performance and teaching, and to prepare passionate and talented students to find their path, thrive, and lead the ever- changing musical industry. Lead exemplifies wm's commitment to be a model of inclusive and inviting community-building. The full cost of tuition for every lead student is covered by wm's generous donors, opening access to this exceptional program to any qualified student regardless of their financial situation.

Form 990, Part IX, Line 11G

Performer fees 236,199 0 0 performer fees 4,985 0 0 performer fees 248 0 0 contract labor 21,158 10,795 0 bank fees 3,101 18,933 0 faculty 15,760 0 0 total 281,451 29,728 0

Form 990, Part XI, Line 9

Direct activity expenses 9,974 direct activity expenses -9,974

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Direct activity expenses 9,974

Schedule D, Page 4, Part XII, Line 2D

Direct activity expenses 9,974

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IRS990/ProgSrvcAccomActy2Grp/Desc0WITH GROWING AUDIENCE SIZE AND ZIP CODE ANALYSIS TO IDENTIFY MAJOR PATRON AND DONOR GEOGRAPHICAL AREAS, WINTERGREEN MUSIC EXPLORED A VARIETY OF OFF- SEASON AND OFF-SITE OFFERINGS TO DEEPEN AND EXPAND THE WM COMMUNITY AND TO BRING THE TRANSFORMATIVE POWER OF MUSIC TO NEW AUDIENCES OUTSIDE OF THE FESTIVAL. COLLABORATIONS WITH VERITAS VINEYARD & WINERY IN THE FALL INCREASED AUDIENCE AWARENESS OF THE FESTIVAL AND LEAD COOPERATIVE. A NEW EVENT HELD AT THREE NOTCH'D BREWERY IN RICHMOND, VA ALLOWED STAFF THE OPPORTUNITY TO CONNECT WITH RICHMOND-BASED SUPPORTERS AND ENCOURAGE NEW ATTENDEES TO MAKE PLANS TO ATTEND THE UPCOMING FESTIVAL. AN EVENT HELD IN NORTHERN VIRGINIA OFFERED SIMILAR OPPORTUNITIES. A HOLIDAY CONCERT COLLABORATION WITH AREA PARTNERS ROCKFISH VALLEY COMMUNITY CENTER AND THE VIRGINIA CONSORT WAS PRESENTED IN DECEMBER, CONNECTING WM WITH THE GREATER NELSON COUNTY COMMUNITY.
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IRS990/ProgSrvcAccomActy3Grp/Desc0THE LEAD COOPERATIVE (LEARN, EXPLORE, ADAPT, DIVERSIFY) IS AN INNOVATIVE TRAINING PROGRAM THAT PROVIDES EXCEPTIONAL YOUNG ARTISTS AND ARTS LEADERS AT THE CUSP OF THEIR CAREERS THE REAL-WORLD EXPERIENCE AND MENTORSHIP THEY NEED TO THRIVE. EACH SUMMER, A SELECT GROUP OF APPROXIMATELY 30 STUDENTS IS SELECTED FROM A POOL OF APPLICANTS FROM ACROSS THE COUNTRY TO ATTEND A TWO-WEEK INTENSIVE PROGRAM, WHICH RUNS ALONGSIDE THE FESTIVAL. TRAINING IS OFFERED IN INSTRUMENTAL AND VOCAL PERFORMANCE, CONDUCTING, COMPOSITION, COLLABORATIVE PIANO, AND ARTS ADMINISTRATION. EMERGING LEADERS STUDY WITH ACCLAIMED FACULTY AND PROFESSIONAL MUSICIANS OF THE WINTERGREEN FESTIVAL ORCHESTRA, WITH SEVERAL OPPORTUNITIES TO PERFORM SIDE BY SIDE WITH PROFESSIONALS. STUDIES INCLUDE PROGRAM-SPECIFIC CLASSES, CROSS-DISCIPLINARY WORKSHOPS, MASTERCLASSES, AND CHAMBER MUSIC. CURRICULUM PROVIDES EXPOSURE BOTH WITHIN AND OUTSIDE OF STUDENTS' PRIMARY DISCIPLINE, OFFERING PRACTICAL INSIGHT INTO THE BUSINESS, OPERATIONAL AND ARTISTIC ASPECTS OF THE MUSIC INDUSTRY. LEAD IS AN INTEGRAL COMPONENT OF WM'S VISION TO ACHIEVE EXCELLENCE IN MUSICAL PERFORMANCE AND TEACHING, AND TO PREPARE PASSIONATE AND TALENTED STUDENTS TO FIND THEIR PATH, THRIVE, AND LEAD THE EVER- CHANGING MUSICAL INDUSTRY. LEAD EXEMPLIFIES WM'S COMMITMENT TO BE A MODEL OF INCLUSIVE AND INVITING COMMUNITY-BUILDING. THE FULL COST OF TUITION FOR EVERY LEAD STUDENT IS COVERED BY WM'S GENEROUS DONORS, OPENING ACCESS TO THIS EXCEPTIONAL PROGRAM TO ANY QUALIFIED STUDENT REGARDLESS OF THEIR FINANCIAL SITUATION.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0ADVERTISING AND OTHER 18,205 FUNDRAISING EVENTS 182,747
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