Civic Intelligence

B H Music Center

EIN 91-1704263 • 501(c)3 • Seattle, WA

Profile

To manage and operate a concert hall consisting of two auditoriums and gallery space for the seattle symphony orchestra and the region's performing arts and community groups.

PO Box 21669Seattle, WA 98111

www.benaroyahall.org

Siviq Scores

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

Liabilities / Assets

26th percentile

0.06x

Higher debt load relative to assets than 26% of similar nonprofits.

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

Liabilities / Revenue

55th percentile

0.41x

Higher debt load relative to revenue than 55% of similar nonprofits.

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

Net Margin

75th percentile

20%

Higher net margin than 75% of similar nonprofits.

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

Top Officer Pay

72nd percentile

$555,588

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 6.7% of source-year revenue.

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

Asset Growth

45th percentile

4.7%

Faster asset growth than 45% of similar nonprofits.

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

Revenue Growth

76th percentile

26%

Faster revenue growth than 76% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets26th percentile

Assets

Up

$56,601,974

Up $2,529,576 (+4.7%) from 2023

Liabilities

Up

$3,389,036

Up $894,506 (+36%) from 2023

Net Assets

Up

$53,212,938

Up $1,635,070 (+3.2%) from 2023

Operations
Liabilities / Revenue55th percentileNet Margin75th percentile

Revenue

Up

$8,285,378

Up $1,727,886 (+26%) from 2023

Expenses

Up

$6,660,057

Up $783,011 (+13%) from 2023

Net Income

Up

$1,625,321

Up $944,875 (+139%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth45th percentile

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

$100M$50M$0Assets 2010: $86,421,981Liabilities 2010: $1,518,123Net Assets 2010: $84,903,8582010Assets 2011: $83,114,088Liabilities 2011: $1,491,810Net Assets 2011: $81,622,2782011Assets 2012: $80,338,645Liabilities 2012: $1,621,307Net Assets 2012: $78,717,3382012Assets 2013: $77,911,174Liabilities 2013: $1,869,604Net Assets 2013: $76,041,5702013Assets 2014: $76,080,979Liabilities 2014: $3,136,188Net Assets 2014: $72,944,7912014Assets 2015: $72,440,018Liabilities 2015: $2,777,644Net Assets 2015: $69,662,3742015Assets 2016: $68,366,118Liabilities 2016: $1,943,663Net Assets 2016: $66,422,4552016Assets 2017: $65,358,273Liabilities 2017: $2,078,066Net Assets 2017: $63,280,2072017Assets 2018: $62,407,994Liabilities 2018: $2,224,117Net Assets 2018: $60,183,8772018Assets 2019: $63,650,647Liabilities 2019: $2,125,803Net Assets 2019: $61,524,8442019Assets 2020: $60,522,561Liabilities 2020: $2,472,032Net Assets 2020: $58,050,5292020Assets 2021: $58,847,993Liabilities 2021: $4,048,798Net Assets 2021: $54,799,1952021Assets 2022: $54,153,096Liabilities 2022: $3,218,842Net Assets 2022: $50,934,2542022Assets 2023: $54,072,398Liabilities 2023: $2,494,530Net Assets 2023: $51,577,8682023Assets 2024: $56,601,974Liabilities 2024: $3,389,036Net Assets 2024: $53,212,9382024

Highlighted filing

2024

Assets$56,601,974
Liabilities$3,389,036
Net Assets$53,212,938
Open 2024 Filing

Operations Trend

Revenue Growth76th percentile

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

$10M$5.0M$0-$5.0MExpenses 2010: $7,923,3482010Expenses 2011: $7,405,4242011Expenses 2012: $7,024,6012012Expenses 2013: $7,994,2692013Revenue 2014: $3,943,710Expenses 2014: $7,120,063Net Income 2014: -$3,176,3532014Revenue 2015: $1,824,716Expenses 2015: $4,965,969Net Income 2015: -$3,141,2532015Revenue 2016: $1,974,728Expenses 2016: $5,220,673Net Income 2016: -$3,245,9452016Revenue 2017: $2,213,894Expenses 2017: $5,362,013Net Income 2017: -$3,148,1192017Revenue 2018: $2,423,952Expenses 2018: $5,547,065Net Income 2018: -$3,123,1132018Revenue 2019: $2,582,719Expenses 2019: $5,954,375Net Income 2019: -$3,371,6562019Revenue 2020: $1,629,830Expenses 2020: $5,482,957Net Income 2020: -$3,853,1272020Revenue 2021: $1,813,367Expenses 2021: $5,270,887Net Income 2021: -$3,457,5202021Revenue 2022: $2,437,991Expenses 2022: $6,133,168Net Income 2022: -$3,695,1772022Revenue 2023: $6,557,492Expenses 2023: $5,877,046Net Income 2023: $680,4462023Revenue 2024: $8,285,378Expenses 2024: $6,660,057Net Income 2024: $1,625,3212024

Highlighted filing

2024

Revenue$8,285,378
Expenses$6,660,057
Net Income$1,625,321
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$56,601,974
Liabilities
$3,389,036
Net assets
$53,212,938
Revenue
$8,285,378
Expenses
$6,660,057
Net income
$1,625,321
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$56.6$3.39$53.2$8.29$6.66$1.63
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$54.1$2.49$51.6$6.56$5.88$0.68
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$54.2$3.22$50.9$2.44$6.13$3.70
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$58.8$4.05$54.8$1.81$5.27$3.46
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$60.5$2.47$58.1$1.63$5.48$3.85
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$63.7$2.13$61.5$2.58$5.95$3.37
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$62.4$2.22$60.2$2.42$5.55$3.12
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$65.4$2.08$63.3$2.21$5.36$3.15
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$68.4$1.94$66.4$1.97$5.22$3.25
2015Detailed filing. Detailed filing data is available for this year.$72.4$2.78$69.7$1.82$4.97$3.14
2014Detailed filing. Detailed filing data is available for this year.$76.1$3.14$72.9$3.94$7.12$3.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$77.9$1.87$76.0$7.99
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$80.3$1.62$78.7$7.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$83.1$1.49$81.6$7.41
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$86.4$1.52$84.9$7.92
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jul 1, 2025
Return Version
2023v6.0
Gross Receipts
$10,662,419
Mission and Program Overview

Mission

To maintain a concert hall consisting of three auditoriums and gallery space for the seattle symphony orchestra and the region's performing arts and community groups.

To preserve and protect benaroya hall for the seattle symphony and other arts and cultural orgs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$52,166,623$50,639,148▼ $1,527,475
Cash and Non-Interest-Bearing Accounts$931,258$4,353,418▲ $3,422,160
Pledges and Grants Receivable$963,168$1,580,366▲ $617,198
Accounts Receivable$7,675$25,186▲ $17,511
Savings and Temporary Cash Investments$3,674$3,856▲ $182
Total Assets$54,072,398$56,601,974▲ $2,529,576
Liabilities
Other Liabilities$1,472,811$1,965,614▲ $492,803
Accounts Payable and Accrued Expenses$490,564$976,865▲ $486,301
Deferred Revenue$408,818$446,557▲ $37,739
Mortgage Notes Payable Secured by Investment Property$122,337$0▼ $122,337
Total Liabilities$2,494,530$3,389,036▲ $894,506
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$50,374,842$48,032,789▼ $2,342,053
Net Assets With Donor Restrictions$1,203,026$5,180,149▲ $3,977,123
Total Net Assets Fund Balance$51,577,868$53,212,938▲ $1,635,070
Total Liabilities and Net Assets / Fund Balance$54,072,398$56,601,974▲ $2,529,576

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$39,198,279$81,265,511$120,463,790
Leasehold Improvements$10,285,696$2,862,508$13,148,204
Equipment$347,972$2,162,288$2,510,260
Other Land Buildings$807,201-$807,201

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$441,112-▲ $74,734-$492,923
2022$424,837-▲ $35,057-$441,112
2021$500,958-▼ $65,002-$424,837
2020$326,208$100,000▲ $79,735-$500,958
2019$100,500$225,032▲ $676-$326,208
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeffrey VaughanFacilities DirectorFT$129,728$39,672$169,400

Board Members and Trustees

NameTitle
Leslie Jackson ChihulyBoard Chair
Krishna ThiagarajanPresident & CEO
Gary HoulahanVice Chair
Dwight DivelyDirector
Jean-francois HeitzDirector
Mark ReddingtonDirector
Yuka ShimizuDirector
Nancy B EvansDirector Thru 01/24
Shawn HarmonDirector Thru 04/24
Cheronne WongCFO & Benaroya Hall COO
Kjristine LundSecretary
Jim DuncanTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Terry Hunziker INCInterior Design3131 WESTERN AVE SUITE 322, Seattle, WA 98121$1,309,167
AbmJanitorialPO BOX 74008829, Chicago, IL 60674$576,637
Allied Universal Security ServicesSecurityPO BOX 31001-2374, Pasadena, CA 91110$457,877
Mithun INCArchitectural1201 ALASKAN WAY SUITE 200, Seattle, WA 98101$334,913
Revenue and Support

Revenue Composition

Contributions and Grants
$5,611,303
Program Service Revenue
$2,244,532
Investment Income
$18,817
Other Revenue
$410,726
All Other Contributions
$5,238,911
Change in Net Assets
$1,625,321

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded6$460,617Fair Market Value
Total Noncash Contributions6$460,617-

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,695,660
Revenue Not Reported on Financial Statements
$-1,410,282
Revenue Not Reported on Form 990
$26,708
Other Revenue Adjustments
$-1,410,282
Total Revenue per Audited Statements
$9,722,368
Total Revenue per Form 990
$8,285,378
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,523,783
Salaries, Compensation, and Employee Benefits$1,136,274
Total Fundraising Expense$228,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$2,607,544$185,000-$2,792,544
Occupancy$1,852,765$119,771-$1,972,536
Other Salaries and Wages$717,929$37,786$228,000$983,715
Office Expenses$246,293$12,762-$259,055
Insurance$205,647$15,479-$221,126
Fees for Services Accounting$206,041$11,737-$217,778
Other Employee Benefits$80,924$4,259-$85,183
Payroll Taxes$64,007$3,369-$67,376
Information Technology$36,795$1,936-$38,731
Fees for Services Legal$13,926$733-$14,659
Travel$5,427$286-$5,713
Interest$1,559$82-$1,641
Total Functional Expenses$6,038,857$393,200$228,000$6,660,057

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$8,087,298
Expenses per Audited Statements$6,660,057
Total Expenses per Form 990$6,660,057
Expenses Not Reported on Form 990$1,427,241
Expenses Not Reported on Financial Statements$0
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
Due to Affiliates$1,965,614
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
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Jean-francois heitz, kjristine r. Lund, leslie jackson chihuly, shawn harmon, yuku shimizu, krishna thiagarajan, and cheronne wong have a business relationship.”

Form 990, Part VI, Section A, Line 6

“Seattle symphony orchestra is the sole member.”

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

“Seattle symphony orchestra is the sole member and may elect the member representatives to the governing body.”

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

“Prior to filing, the form 990 will be reviewed by the interim president & ceo, interim cfo, controller and the senior accountant. The board chair and sso audit committee also review the report prior to filing. A public disclosure copy of the return is available to all board members at bh music center's offices.”

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

“If a potential conflict exists, the board chair or a committee the board chair appoints will investigate the potential conflict and report back to the board. The board will then recommend proper action, such as, the conflicted member recusing himself from any vote or influence regarding the matter. All board members are required to sign a conflict of interest policy annually.”

Form 990, Part VI, Section B, Line 15

“All officers and management officials are uncompensated by the reporting organization. The reasonableness of the compensation paid to these persons by the related organization, seattle symphony orchestra, is determined by the board of the related organization. The organization has no key employees.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy, and financial statements are available upon request.”

FORM 990, PART VI, SECTION B, LINES 13-14;

“Bh music center follows the policies and procedures of the seattle symphony orchestra regarding the whistleblower policy and document retention and destruction policy.”

Filing and Contact Details

Filer

Filer Name
B H Music Center
EIN
91-1704263
Phone
2062154700
Address
PO BOX 21669, SEATTLE, WA 98111

Signing Officer

Name
Leslie Jackson Chihuly
Title
Chair
Phone
2062154860
Signed
2025-07-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Leslie Jackson Chihuly
Formed
1995
Legal Domicile
Wa
Voting Board Members
8
Independent Board Members
8
Employees
12
Volunteers
11

Preparer

Firm
Clark Nuber Ps
Address
10900 NE 4TH STREET SUITE 1400, BELLEVUE, WA 98004
Preparer
Megan R Ryan
Phone
4254544919
Supplemental Narrative

Additional Explanations

FORM 990, PART I, LINE 6:

“There were 10 board members and one city of seattle representative for a total of 11. Board members average 2 hours per week and the city representative 2 hours per month.”

FORM 990, PART XI, LINE 9:

“Adjustment for present value discount 9,749.”

Financial Statement Notes

PART V, LINE 4:

“In 2019, the seattle symphony foundation, a related organization, added a new endowment fund for the benefit of benaroya music hall. In 2023, the foundation board approved a distrbution to benaroya hall totaling 5% of a rolling 36 month average of the endowment values.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Adjustment for present value discount 9,749.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Rental expenses reported on part viii -1,410,282.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Rental expenses reported on part viii 1,410,282.”

Raw XML AppendixShowing 400 of 732 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/AccountsPayableAccrExpnssGrp/EOYAmt0976865
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IRS990/AccountsReceivableGrp/EOYAmt025186
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PRESERVE AND PROTECT BENAROYA HALL FOR THE SEATTLE SYMPHONY AND OTHER ARTS AND CULTURAL ORGS.
IRS990/AllOtherContributionsAmt05238911
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
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IRS990/BooksInCareOfDetail/PhoneNum02062154700
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0200 UNIVERSITY STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0SEATTLE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
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IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
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IRS990/ConsolidatedAuditFinclStmtInd01
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IRS990/Desc0MAINTAINED A FACILITY, BENAROYA HALL, AS A CONCERT HALL FOR THE SEATTLE SYMPHONY ORCHESTRA AND AS A VENUE FOR MUSICAL PERFORMANCES, PUBLIC MEETINGS AND EVENTS BY OTHER ORGANIZATIONS INCLUDING OTHER ARTISTIC AND COMMUNITY GROUPS.
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IRS990/Form990PartVIISectionAGrp/PersonNm7JEAN-FRANCOIS HEITZ
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IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR THRU 01/24
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR THRU 04/24
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt11CFO & BENAROYA HALL COO
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