Civic Intelligence

Choral Masterworks Festival Inc

EIN 59-2877120 • 501(c)3 • Tampa, FL

Profile

...................................................................................................................................

30382 Usf Holly DriveTampa, FL 33620-3038

www.masterchorale.com

Siviq Scores

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

Liabilities / Assets

86th percentile

0.33x

Higher debt load relative to assets than 86% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

82nd percentile

0.09x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

52nd percentile

2.7%

Higher net margin than 52% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

95th percentile

$59,815

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 15.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

67th percentile

9.1%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

78th percentile

32%

Faster revenue growth than 78% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Up

$108,382

Up $9,009 (+9.1%) from 2024

Liabilities

Down

$35,598

Down $1,844 (-4.9%) from 2024

Net Assets

Up

$72,784

Up $10,853 (+18%) from 2024

Revenue

Up

$397,541

Up $96,161 (+32%) from 2024

Expenses

Up

$386,688

Up $142,355 (+58%) from 2024

Net Income

Down

$10,853

Down $46,194 (-81%) from 2024

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0-$50KAssets 2011: $69,506Liabilities 2011: $59,258Net Assets 2011: $10,2482011Assets 2012: $77,818Liabilities 2012: $58,084Net Assets 2012: $19,7342012Assets 2013: $73,139Liabilities 2013: $49,470Net Assets 2013: $23,6692013Assets 2014: $79,352Liabilities 2014: $52,763Net Assets 2014: $26,5892014Assets 2015: $79,868Liabilities 2015: $57,012Net Assets 2015: $22,8562015Assets 2016: $92,392Liabilities 2016: $16,401Net Assets 2016: $75,9912016Assets 2017: $46,335Liabilities 2017: $20,540Net Assets 2017: $25,7952017Assets 2018: $32,726Liabilities 2018: $22,498Net Assets 2018: $10,2282018Assets 2019: $27,134Liabilities 2019: $36,592Net Assets 2019: -$9,4582019Assets 2020: $76,007Liabilities 2020: $79,048Net Assets 2020: -$3,0412020Assets 2021: $57,955Liabilities 2021: $53,083Net Assets 2021: $4,8722021Assets 2022: $56,258Liabilities 2022: $40,690Net Assets 2022: $15,5682022Assets 2023: $58,849Liabilities 2023: $53,965Net Assets 2023: $4,8842023Assets 2024: $99,373Liabilities 2024: $37,442Net Assets 2024: $61,9312024Assets 2025: $108,382Liabilities 2025: $35,598Net Assets 2025: $72,7842025

Highlighted filing

2025

Assets$108,382
Liabilities$35,598
Net Assets$72,784

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $156,239Expenses 2011: $168,088Net Income 2011: -$11,8492011Revenue 2012: $186,532Expenses 2012: $177,046Net Income 2012: $9,4862012Revenue 2013: $195,441Expenses 2013: $191,506Net Income 2013: $3,9352013Revenue 2014: $203,404Expenses 2014: $200,483Net Income 2014: $2,9212014Revenue 2015: $200,887Expenses 2015: $204,620Net Income 2015: -$3,7332015Revenue 2016: $277,555Expenses 2016: $224,420Net Income 2016: $53,1352016Revenue 2017: $176,669Expenses 2017: $226,970Net Income 2017: -$50,3012017Revenue 2018: $269,589Expenses 2018: $285,156Net Income 2018: -$15,5672018Revenue 2019: $377,720Expenses 2019: $397,406Net Income 2019: -$19,6862019Revenue 2020: $263,413Expenses 2020: $256,996Net Income 2020: $6,4172020Revenue 2021: $193,480Expenses 2021: $185,567Net Income 2021: $7,9132021Revenue 2022: $270,081Expenses 2022: $259,385Net Income 2022: $10,6962022Revenue 2023: $269,914Expenses 2023: $280,598Net Income 2023: -$10,6842023Revenue 2024: $301,380Expenses 2024: $244,333Net Income 2024: $57,0472024Revenue 2025: $397,541Expenses 2025: $386,688Net Income 2025: $10,8532025

Highlighted filing

2025

Revenue$397,541
Expenses$386,688
Net Income$10,853

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.08$0.36$0.73$3.98$3.87$0.11
2024Detailed filing. Detailed filing data is available for this year.$0.99$0.37$0.62$3.01$2.44$0.57
2023Detailed filing. Detailed filing data is available for this year.$0.59$0.54$0.05$2.70$2.81$0.11
2022Detailed filing. Detailed filing data is available for this year.$0.56$0.41$0.16$2.70$2.59$0.11
2021Detailed filing. Detailed filing data is available for this year.$0.58$0.53$0.05$1.93$1.86$0.08
2020Detailed filing. Detailed filing data is available for this year.$0.76$0.79$0.03$2.63$2.57$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.27$0.37$0.09$3.78$3.97$0.20
2018Detailed filing. Detailed filing data is available for this year.$0.33$0.22$0.10$2.70$2.85$0.16
2017Detailed filing. Detailed filing data is available for this year.$0.46$0.21$0.26$1.77$2.27$0.50
2016Detailed filing. Detailed filing data is available for this year.$0.92$0.16$0.76$2.78$2.24$0.53
2015Detailed filing. Detailed filing data is available for this year.$0.80$0.57$0.23$2.01$2.05$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.79$0.53$0.27$2.03$2.00$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.49$0.24$1.95$1.92$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.58$0.20$1.87$1.77$0.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.59$0.10$1.56$1.68$0.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 3, 2025
Return Version
2024v5.2
Gross Receipts
$402,541
Mission and Program Overview

Mission

The master chorale is committed to advancing the art of choral music by performing great works of the past, commissioning and performing new literature and sharing the joy and power of choral music with new and existing audiences and singers.

The master chorale is committed to advancing the art of choral music by performing great works of the past, commissioning and performing new literature continued on schedule o

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$94,373$108,382▲ $14,009
Inventories for Sale or Use$5,000--
Total Assets$99,373$108,382▲ $9,009
Liabilities
Unsecured Notes Loans Payable$33,506$32,619▼ $887
Accounts Payable and Accrued Expenses$3,936$2,979▼ $957
Total Liabilities$37,442$35,598▼ $1,844
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$61,931$72,784▲ $10,853
Total Net Assets Fund Balance$61,931$72,784▲ $10,853
Total Liabilities and Net Assets / Fund Balance$99,373$108,382▲ $9,009

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$16,106$16,106
Other Land Buildings-$9,652$9,652
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nathan HettingerExecutive DirectorFT$59,815$59,815
Matthew B AbernathyArtistic DirectorFT$44,903$44,903

Board Members and Trustees

NameTitle
William E Keller PhdChair
Thomas a JackmanImmediate Past Chair
Robert B Hicks EsqPast Chair
David StefanyVice Chair
Cynthia L May EsqTrustee
Joanne SullivanTrustee
Maxine RoyTrustee
Pam FerronTrustee
Susan WellnerTrustee
Alissa KranzSecretary
Tate GarrettTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$315,962
Program Service Revenue
$66,823
Investment Income
$0
Other Revenue
$14,756
All Other Contributions
$264,034
Change in Net Assets
$10,853
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$251,809
Salaries, Compensation, and Employee Benefits$134,879
Total Fundraising Expense$1,095
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$122,978--$122,978
Current Officers, Directors, Trustees, and Key Employees$74,810$29,908-$104,718
Fees for Services Other$90,311--$90,311
Other Salaries and Wages$19,932--$19,932
Office Expenses$19,754--$19,754
Payroll Taxes$7,775$2,454-$10,229
Fees for Services Accounting-$7,950-$7,950
Advertising$6,311-$1,095$7,406
Other Expenses$1,729$546-$2,275
Total Functional Expenses$344,735$40,858$1,095$386,688
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 15A

Compensation process for top officials. The executive committee annually reviews and approves all compensation for all employees.

Form 990, Part VI, Section B, Line 15B

Compensation process for officers. The executive director and executive committee research compensation for comparable positions in similar organizations and locations to determine appropriateness of salary levels.

Form 990, Part VI, Section C, Line 19

Governing documents disclosure explanation. The organization makes its governing documents, conflict of interest policy, and form 990 available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Choral Masterworks Festival Inc
EIN
59-2877120
In Care Of
% TATE GARRETT
Phone
8139747726
Address
30382 USF HOLLY DRIVE, TAMPA, FL 33620-3038
Doing Business As
The Master Chorale of Tampa Bay

Signing Officer

Name
Nathan Hettinger
Title
Executive Director
Phone
8139747726
Signed
2025-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nathan Hettinger
Formed
1988
Legal Domicile
Fl
Voting Board Members
13
Independent Board Members
13
Employees
3
Volunteers
200

Preparer

Firm
Nick P Cola CPA PA
Address
204 9th Ave S, Safety Harbor, FL 34695
Preparer
Nick P Cola CPA
Phone
7277973905
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

And sharing the joy and power of choral music with new and existing audiences and singers.

Form 990, Part III, Line 4A

First accomplishment. The master chorale performs 20-25 concerts a year, serving approximately 30,000 people annually. In addition to traditional concerts which can be both free admission and paid admission, the chorale performs a variety of outreach activities throughout the tampa bay community, releases internationally distributed recordings, and commissions new music from contemporary compositional powerhouses. The chorale suports important educational programs for primary, secondary and college level choral students. The chorale organizes free daytime in-school music education presentations and daytime professional and age appropriate concerts for a diverse group of students primarily from title i schools in hillsborough and pinellas counties, serving approximately 3,000 students annually. At the usf school of music, the chorale is offered as a class for credit and the chorale funds one to two graduate assistantships in the masters choral conducting program, when available through the university, these advanced students serve as assistant conductors for the chorale, receive private conducting lessons, and gain hands-on training in arts administration, an educational and conducting experience highly unique in their field.

Form 990, Part IV, Line 11B

After the board chair has approved the draft filing, the draft is shared with all trustees and approved at the next regular meeting before filing.

Form 990, Part IV, Line 12C

Enforcement of conflicts policy. The organization annually requires each board member and employee to review and sign the conflict of interest policy. Compliance is monitored by the executive director.

Form 990, Part IX, Section B, Line 11G

Other expenses outside artistic fees and services 44,283, equipment rental fees 3,098, choir attire 7,662, choir folders 1,118, choir music 20,731, office space 13,419.

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IRS990/MissionDesc0THE MASTER CHORALE IS COMMITTED TO ADVANCING THE ART OF CHORAL MUSIC BY PERFORMING GREAT WORKS OF THE PAST, COMMISSIONING AND PERFORMING NEW LITERATURE CONTINUED ON SCHEDULE O
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IRS990/PayrollTaxesGrp/TotalAmt010229
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IRS990/PrincipalOfficerNm0NATHAN HETTINGER
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0315962
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0229693
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0175033
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt018448
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AND SHARING THE JOY AND POWER OF CHORAL MUSIC WITH NEW AND EXISTING AUDIENCES AND SINGERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FIRST ACCOMPLISHMENT. THE MASTER CHORALE PERFORMS 20-25 CONCERTS A YEAR, SERVING APPROXIMATELY 30,000 PEOPLE ANNUALLY. IN ADDITION TO TRADITIONAL CONCERTS WHICH CAN BE BOTH FREE ADMISSION AND PAID ADMISSION, THE CHORALE PERFORMS A VARIETY OF OUTREACH ACTIVITIES THROUGHOUT THE TAMPA BAY COMMUNITY, RELEASES INTERNATIONALLY DISTRIBUTED RECORDINGS, AND COMMISSIONS NEW MUSIC FROM CONTEMPORARY COMPOSITIONAL POWERHOUSES. THE CHORALE SUPORTS IMPORTANT EDUCATIONAL PROGRAMS FOR PRIMARY, SECONDARY AND COLLEGE LEVEL CHORAL STUDENTS. THE CHORALE ORGANIZES FREE DAYTIME IN-SCHOOL MUSIC EDUCATION PRESENTATIONS AND DAYTIME PROFESSIONAL AND AGE APPROPRIATE CONCERTS FOR A DIVERSE GROUP OF STUDENTS PRIMARILY FROM TITLE I SCHOOLS IN HILLSBOROUGH AND PINELLAS COUNTIES, SERVING APPROXIMATELY 3,000 STUDENTS ANNUALLY. AT THE USF SCHOOL OF MUSIC, THE CHORALE IS OFFERED AS A CLASS FOR CREDIT AND THE CHORALE FUNDS ONE TO TWO GRADUATE ASSISTANTSHIPS IN THE MASTERS CHORAL CONDUCTING PROGRAM, WHEN AVAILABLE THROUGH THE UNIVERSITY, THESE ADVANCED STUDENTS SERVE AS ASSISTANT CONDUCTORS FOR THE CHORALE, RECEIVE PRIVATE CONDUCTING LESSONS, AND GAIN HANDS-ON TRAINING IN ARTS ADMINISTRATION, AN EDUCATIONAL AND CONDUCTING EXPERIENCE HIGHLY UNIQUE IN THEIR FIELD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AFTER THE BOARD CHAIR HAS APPROVED THE DRAFT FILING, THE DRAFT IS SHARED WITH ALL TRUSTEES AND APPROVED AT THE NEXT REGULAR MEETING BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ENFORCEMENT OF CONFLICTS POLICY. THE ORGANIZATION ANNUALLY REQUIRES EACH BOARD MEMBER AND EMPLOYEE TO REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY. COMPLIANCE IS MONITORED BY THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION PROCESS FOR TOP OFFICIALS. THE EXECUTIVE COMMITTEE ANNUALLY REVIEWS AND APPROVES ALL COMPENSATION FOR ALL EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION PROCESS FOR OFFICERS. THE EXECUTIVE DIRECTOR AND EXECUTIVE COMMITTEE RESEARCH COMPENSATION FOR COMPARABLE POSITIONS IN SIMILAR ORGANIZATIONS AND LOCATIONS TO DETERMINE APPROPRIATENESS OF SALARY LEVELS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS DISCLOSURE EXPLANATION. THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7OTHER EXPENSES OUTSIDE ARTISTIC FEES AND SERVICES 44,283, EQUIPMENT RENTAL FEES 3,098, CHOIR ATTIRE 7,662, CHOIR FOLDERS 1,118, CHOIR MUSIC 20,731, OFFICE SPACE 13,419.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part I, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part III, Line 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IV, Line 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IV, Line 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Section B, Line 11G
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