Civic Intelligence

Idaho State-CIVIC Symphony Association Inc.

990 • Fiscal year 2018 • EIN 82-0344417

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 06, 2018

PO Box 8099Pocatello, ID 83209

(208) 234-1587

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

83rd percentile

0.19x

Higher debt load relative to assets than 83% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

88th percentile

0.22x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

31st percentile

-4.3%

Higher net margin than 31% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

92nd percentile

$50,005

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 16.6% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

41st percentile

-2.0%

Faster asset growth than 41% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

35th percentile

-8.9%

Faster revenue growth than 35% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$359,202

Down $7,468 (-2.0%) from 2017

Net Assets

Up

$292,214

Up $14,359 (+5.2%) from 2017

Liabilities

Down

$66,988

Down $21,827 (-25%) from 2017

Revenue

Down

$301,717

Down $29,325 (-8.9%) from 2017

Expenses

Down

$314,749

Down $11,033 (-3.4%) from 2017

Net Income

Down

-$13,032

Down $18,292 (-348%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2011: $265,703Liabilities 2011: $70,187Net Assets 2011: $195,5162011Assets 2012: $290,390Liabilities 2012: $78,245Net Assets 2012: $212,1452012Assets 2013: $326,122Liabilities 2013: $73,751Net Assets 2013: $252,3712013Assets 2015: $324,619Liabilities 2015: $34,696Net Assets 2015: $289,9232015Assets 2016: $306,750Liabilities 2016: $63,580Net Assets 2016: $243,1702016Assets 2017: $366,670Liabilities 2017: $88,815Net Assets 2017: $277,8552017Assets 2018: $359,202Liabilities 2018: $66,988Net Assets 2018: $292,2142018Assets 2019: $359,972Liabilities 2019: $99,012Net Assets 2019: $260,9602019Assets 2020: $382,915Liabilities 2020: $3,601Net Assets 2020: $379,3142020Assets 2021: $493,465Liabilities 2021: $45,768Net Assets 2021: $447,6972021Assets 2022: $461,975Liabilities 2022: $30,750Net Assets 2022: $431,2252022Assets 2023: $404,666Liabilities 2023: $34,994Net Assets 2023: $369,6722023Assets 2024: $426,496Liabilities 2024: $33,241Net Assets 2024: $393,2552024

Highlighted filing

2018

Assets$359,202
Liabilities$66,988
Net Assets$292,214

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KExpenses 2011: $248,2162011Expenses 2012: $288,9092012Revenue 2013: $297,261Expenses 2013: $262,035Net Income 2013: $35,2262013Revenue 2015: $283,270Expenses 2015: $283,469Net Income 2015: -$1992015Revenue 2016: $277,420Expenses 2016: $324,200Net Income 2016: -$46,7802016Revenue 2017: $331,042Expenses 2017: $325,782Net Income 2017: $5,2602017Revenue 2018: $301,717Expenses 2018: $314,749Net Income 2018: -$13,0322018Revenue 2019: $375,347Expenses 2019: $403,464Net Income 2019: -$28,1172019Revenue 2020: $223,460Expenses 2020: $105,439Net Income 2020: $118,0212020Revenue 2021: $226,817Expenses 2021: $130,455Net Income 2021: $96,3622021Revenue 2022: $300,971Expenses 2022: $268,472Net Income 2022: $32,4992022Revenue 2023: $313,914Expenses 2023: $372,472Net Income 2023: -$58,5582023Revenue 2024: $409,838Expenses 2024: $386,255Net Income 2024: $23,5832024

Highlighted filing

2018

Revenue$301,717
Expenses$314,749
Net Income-$13,032
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 6, 2018
Return Version
2017v2.3
Gross Receipts
$323,234
Mission and Program Overview

Mission

To provide high quality musical productions which provides cultural

To provide high quality musical productions which providecultural enrichment for all of southeast idaho

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$228,384$255,537▲ $27,153
Cash and Non-Interest-Bearing Accounts$62,178$43,923▼ $18,255
Savings and Temporary Cash Investments-$29,258-
Land, Buildings, and Equipment, Net$50,123$20,659▼ $29,464
Prepaid Expenses and Deferred Charges$13,776$4,840▼ $8,936
Other Notes and Loans Receivable, Net$6,400$4,810▼ $1,590
Accounts Receivable$5,809$175▼ $5,634
Total Assets$366,670$359,202▼ $7,468
Liabilities
Deferred Revenue$69,292$55,843▼ $13,449
Accounts Payable and Accrued Expenses$19,246$9,459▼ $9,787
Other Liabilities$277$1,686▲ $1,409
Total Liabilities$88,815$66,988▼ $21,827
Net Assets / Fund Balance
Unrestricted Net Assets$271,510$287,214▲ $15,704
Temporarily Rstr Net Assets$6,345$5,000▼ $1,345
Total Net Assets Fund Balance$277,855$292,214▲ $14,359
Total Liabilities and Net Assets / Fund Balance$366,670$359,202▼ $7,468

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$20,659$75,738$96,397
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Heather ClarkeExecutive DiFT$50,005$50,005

Board Members and Trustees

NameTitle
Kate FornarottoPresident
Gina CallPresident El
Alan FrantzDirector
Arlo LukeDirector
Carol BurnettDirector
Cindy HillDirector
Dan DavisDirector
Diane BilyeuDirector
George KatsilometesDirector
John AbreuDirector
John AlexanderDirector
Karen HartmanDirector
Kathleen HallDirector
Linda GroomDirector
Lorie MurrayDirector
Maggie MalinowskiDirector
Mark NeiwirthDirector
Michelle ClingerDirector
Paul LinkDirector
Phil JoslinDirector
Roger WheelerDirector
Ron BolingerDirector
Shelley HardinDirector
Denise RomriellSecretary
Stephanie AlbanoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$113,192
Program Service Revenue
$161,529
Investment Income
$4,323
Other Revenue
$22,673
All Other Contributions
$113,192
Change in Net Assets
$-13,032
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$240,582
Salaries, Compensation, and Employee Benefits$64,717
Grants and Similar Amounts Paid$9,450
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$88,461--$88,461
Current Officers, Directors, Trustees, and Key Employees$25,003$25,002-$50,005
Advertising$42,084--$42,084
Insurance-$18,147-$18,147
Occupancy$17,410--$17,410
Conferences and Meetings$12,340--$12,340
Travel$5,348$4,548-$9,896
Grants to Domestic Individuals$9,450--$9,450
Other Expenses$5,529--$5,529
Office Expenses-$5,399-$5,399
Other Salaries and Wages-$5,336-$5,336
All Other Expenses$5,110--$5,110
Other Employee Benefits$2,475$2,475-$4,950
Payroll Taxes$1,912$2,514-$4,426
Depreciation Depletion$2,961--$2,961
Information Technology-$904-$904
Total Functional Expenses$250,424$64,325$0$314,749
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$38,875
Fundraising Direct Expenses$21,517
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Events$38,875$38,875$21,517$17,358
Total Events$38,875$38,875$21,517$17,358
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Fica/federal Withholding$1,155
Idaho State Tax Withheld$531
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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
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, Page 6, Part VI, Line 6

Every 100 donor is considered a member

Form 990, Page 6, Part VI, Line 7A

Every 100 donor is considered a member and is invited to attend the annual meeting upon which the board of directors are elected

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

Reviewed by executive officers prior to filing

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

Formal review process for executive director was implemented in fy 2016, sub-committee formed to review salary data from leaguue of american orchestras, evaluation was solicited from general board members, orchestra representatives, and self-review. Data reviewed and salary recommendations presented by sub-committee and voted upon by general board.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Idaho State Civic Symphony
EIN
82-0344417
Phone
2082341587
Address
PO BOX 8099, POCATELLO, ID 83209
Doing Business As
Idaho State Civic Symphony

Signing Officer

Name
Kate Fornarotto
Title
President
Phone
2082341587
Signed
2018-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heather Clarke
Formed
1977
Legal Domicile
Id
Voting Board Members
25
Independent Board Members
25
Employees
2

Preparer

Firm
Deaton & Company Chartered
Address
215 N 9TH AVE STE A, POCATELLO, ID 83201-5278
Preparer
Armstrong William J
Phone
2082325825
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Artistic director-isu 8,482 0 0 isu strings faculty 8,317 0 0 orchestra & related-isu 46,414 0 0 guest artist fees & expense 17,093 0 0 youth orchestra music staff 8,155 0 0 total 88,461 0 0

Form 990, Part XI, Line 9

Release of temporary restriction 1,345

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt250
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT EL
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25EXECUTIVE DI
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01977
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingDirectExpensesAmt021517
IRS990/FundraisingGrossIncomeAmt038875
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt025
IRS990/GrantAmt09450
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt09450
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt09450
IRS990/GrantsToIndividualsInd0true
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0323234
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt025
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0904
IRS990/InformationTechnologyGrp/TotalAmt0904
IRS990/InsuranceGrp/ManagementAndGeneralAmt018147
IRS990/InsuranceGrp/TotalAmt018147
IRS990/InvestmentIncomeGrp/ExclusionAmt04323
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt04323
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IRS990/InvestmentsPubTradedSecGrp/BOYAmt0228384
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0255537
IRS990/IRPDocumentCnt035
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt075738
IRS990/LandBldgEquipBasisNetGrp/BOYAmt050123
IRS990/LandBldgEquipBasisNetGrp/EOYAmt020659
IRS990/LandBldgEquipCostOrOtherBssAmt096397
IRS990/LegalDomicileStateCd0ID
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE HIGH QUALITY MUSICAL PRODUCTIONS WHICH PROVIDE CULTURAL EXPERIENCES FOR SOUTHEAST IDAHO
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0277855
IRS990/NetAssetsOrFundBalancesEOYAmt0292214
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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt017358
IRS990/NetUnrlzdGainsLossesInvstAmt07464
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IRS990/OccupancyGrp/ProgramServicesAmt017410
IRS990/OccupancyGrp/TotalAmt017410
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05399
IRS990/OfficeExpensesGrp/TotalAmt05399
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt01345
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02475
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt02475
IRS990/OtherEmployeeBenefitsGrp/TotalAmt04950
IRS990/OtherExpensesGrp/Desc0SUPPLIES, HOUSING, FOOD
IRS990/OtherExpensesGrp/Desc1LINK UP SUPPLIES & EXPENS
IRS990/OtherExpensesGrp/Desc2FIDDLE COMPETION
IRS990/OtherExpensesGrp/Desc3SHEET MUSIC & COPIES
IRS990/OtherExpensesGrp/ProgramServicesAmt012192
IRS990/OtherExpensesGrp/ProgramServicesAmt111419
IRS990/OtherExpensesGrp/ProgramServicesAmt28730
IRS990/OtherExpensesGrp/ProgramServicesAmt35529
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IRS990/PrincipalOfficerNm0HEATHER CLARKE
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IRS990/ProgramServiceRevenueGrp/Desc0TICKET SALES
IRS990/ProgramServiceRevenueGrp/Desc1OUTREACH PROGRAMS
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0102656
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt158873
IRS990/ProgSrvcAccomActy2Grp/Desc0THE ORGANIZATION PROVIDES ARTS EDUCATION BY SPONSORING A SUMMER INSTITUTE FOR PIANO AND STRINGS CAMP.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt012192
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt012191
IRS990/ProgSrvcAccomActy3Grp/Desc0THE ORGANIZATION PROVIDES ARTS EDUCATION AND OTHER OUTREACH ACTIVITIES BY SPONSORING A YOUTH ORCHESTRA, CHILDREN'S CONCERT, HALLOWEEN COMMUNITY CONCERT, LINK UP PROGRAM, FIDDLE COMPETITION AND VARIOUS OTHER OUTREACH ACTIVITIES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt032103
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt046681
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0169147
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt010512
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IRS990/PYOtherExpensesAmt0252808
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IRS990/PYProgramServiceRevenueAmt0139161
IRS990/PYRevenuesLessExpensesAmt05260
IRS990/PYSalariesCompEmpBnftPaidAmt062462
IRS990/PYTotalExpensesAmt0325782
IRS990/PYTotalRevenueAmt0331042
IRS990/ReconcilationRevenueExpnssAmt0-13032
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0102656
IRS990/SavingsAndTempCashInvstGrp/EOYAmt029258

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.26$0.33$3.93$4.10$3.86$0.24
2023Detailed filing. Detailed filing data is available for this year.$4.05$0.35$3.70$3.14$3.72$0.59
2022Detailed filing. Detailed filing data is available for this year.$4.62$0.31$4.31$3.01$2.68$0.32
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.93$0.46$4.48$2.27$1.30$0.96
2020Detailed filing. Detailed filing data is available for this year.$3.83$0.04$3.79$2.23$1.05$1.18
2019Detailed filing. Detailed filing data is available for this year.$3.60$0.99$2.61$3.75$4.03$0.28
2018Detailed filing. Detailed filing data is available for this year.$3.59$0.67$2.92$3.02$3.15$0.13
2017Detailed filing. Detailed filing data is available for this year.$3.67$0.89$2.78$3.31$3.26$0.05
2016Detailed filing. Detailed filing data is available for this year.$3.07$0.64$2.43$2.77$3.24$0.47
2015Detailed filing. Detailed filing data is available for this year.$3.25$0.35$2.90$2.83$2.83$0.00
2013Summary only. Only limited summary data is available for this year.$3.26$0.74$2.52$2.97$2.62$0.35
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.90$0.78$2.12$2.89
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.66$0.70$1.96$2.48