Civic Intelligence

Eugene Symphony Association Inc Eugene Symphony

990 • Fiscal year 2015 • EIN 93-0556298

Jul 01, 2014 to Jun 30, 2015 • Filed on May 05, 2016

115 W 8th Ave Ste 115Eugene, OR 97401

(541) 687-9487

Siviq Scores

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

Liabilities / Assets

78th percentile

0.48x

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

60th percentile

0.18x

Higher debt load relative to revenue than 60% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

52nd percentile

3.5%

Higher net margin than 52% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

73rd percentile

$108,542

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

66th percentile

5.8%

Faster asset growth than 66% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

65th percentile

10%

Faster revenue growth than 65% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$828,865

Up $45,454 (+5.8%) from 2014

Net Assets

Up

$432,315

Up $77,602 (+22%) from 2014

Liabilities

Down

$396,550

Down $32,148 (-7.5%) from 2014

Revenue

Up

$2,248,281

Up $208,847 (+10%) from 2014

Expenses

Up

$2,170,679

Up $50,255 (+2.4%) from 2014

Net Income

Up

$77,602

Up $158,592 (+196%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $893,731Liabilities 2010: $433,884Net Assets 2010: $459,8472010Assets 2011: $939,568Liabilities 2011: $439,720Net Assets 2011: $499,8482011Assets 2012: $821,426Liabilities 2012: $465,494Net Assets 2012: $355,9322012Assets 2013: $885,525Liabilities 2013: $449,822Net Assets 2013: $435,7032013Assets 2014: $783,411Liabilities 2014: $428,698Net Assets 2014: $354,7132014Assets 2015: $828,865Liabilities 2015: $396,550Net Assets 2015: $432,3152015Assets 2016: $886,967Liabilities 2016: $451,620Net Assets 2016: $435,3472016Assets 2017: $611,300Liabilities 2017: $304,651Net Assets 2017: $306,6492017Assets 2018: $809,897Liabilities 2018: $377,098Net Assets 2018: $432,7992018Assets 2019: $845,542Liabilities 2019: $379,075Net Assets 2019: $466,4672019Assets 2020: $630,258Liabilities 2020: $98,000Net Assets 2020: $532,2582020Assets 2021: $1,144,810Liabilities 2021: $84,456Net Assets 2021: $1,060,3542021Assets 2022: $979,515Liabilities 2022: $77,420Net Assets 2022: $902,0952022Assets 2023: $770,790Liabilities 2023: $221,223Net Assets 2023: $549,5672023Assets 2024: $890,897Liabilities 2024: $299,065Net Assets 2024: $591,8322024

Highlighted filing

2015

Assets$828,865
Liabilities$396,550
Net Assets$432,315

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,905,6592010Revenue 2011: $2,156,119Expenses 2011: $2,116,118Net Income 2011: $40,0012011Expenses 2012: $2,266,6082012Expenses 2013: $2,158,7742013Revenue 2014: $2,039,434Expenses 2014: $2,120,424Net Income 2014: -$80,9902014Revenue 2015: $2,248,281Expenses 2015: $2,170,679Net Income 2015: $77,6022015Revenue 2016: $2,644,988Expenses 2016: $2,641,956Net Income 2016: $3,0322016Revenue 2017: $2,389,424Expenses 2017: $2,518,122Net Income 2017: -$128,6982017Revenue 2018: $2,543,929Expenses 2018: $2,417,779Net Income 2018: $126,1502018Revenue 2019: $2,488,698Expenses 2019: $2,468,632Net Income 2019: $20,0662019Revenue 2020: $3,023,786Expenses 2020: $2,957,995Net Income 2020: $65,7912020Revenue 2021: $2,928,576Expenses 2021: $2,400,480Net Income 2021: $528,0962021Revenue 2022: $2,657,059Expenses 2022: $2,815,318Net Income 2022: -$158,2592022Revenue 2023: $2,598,638Expenses 2023: $2,951,166Net Income 2023: -$352,5282023Revenue 2024: $3,122,143Expenses 2024: $3,079,878Net Income 2024: $42,2652024

Highlighted filing

2015

Revenue$2,248,281
Expenses$2,170,679
Net Income$77,602
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 5, 2016
Return Version
2014v6.0
Gross Receipts
$2,303,628
Mission and Program Overview

Mission

Presenting a diverse range of orchestral repertoire at the highest level of artistic excellence, and providing quality music education opportunities for children and adults.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$254,003$339,886▲ $85,883
Savings and Temporary Cash Investments$348,341$311,138▼ $37,203
Prepaid Expenses and Deferred Charges$101,242$104,576▲ $3,334
Land, Buildings, and Equipment, Net$45,282$39,455▼ $5,827
Cash and Non-Interest-Bearing Accounts$5,150$5,150→ $0
Intangible Assets$2,466$3,131▲ $665
Accounts Receivable$3,187$1,789▼ $1,398
Total Assets$783,411$828,865▲ $45,454
Other Assets Total$23,740$23,740→ $0
Liabilities
Deferred Revenue$398,883$352,880▼ $46,003
Accounts Payable and Accrued Expenses$29,815$43,670▲ $13,855
Total Liabilities$428,698$396,550▼ $32,148
Net Assets / Fund Balance
Temporarily Rstr Net Assets$212,613$289,650▲ $77,037
Unrestricted Net Assets$142,100$142,665▲ $565
Total Net Assets Fund Balance$354,713$432,315▲ $77,602
Total Liabilities and Net Assets / Fund Balance$783,411$828,865▲ $45,454

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$39,455$285,398$324,853
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Scott FreckExecutive DiFT$101,553$6,989$108,542
Jana CoxFinance DireFT$58,325$6,989$65,314
Revenue and Support

Revenue Composition

Contributions and Grants
$1,234,244
Program Service Revenue
$896,635
Investment Income
$-122
Other Revenue
$117,524
All Other Contributions
$1,055,990
Change in Net Assets
$77,602

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,248,281
Revenue Not Reported on Form 990
$56,711
Total Revenue per Audited Statements
$2,304,992
Total Revenue per Form 990
$2,248,281
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,273,626
Other Expenses$876,989
Total Fundraising Expense$153,139
Professional Fundraising Fees$20,064
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$848,381$34,838$99,356$982,575
Fees for Services Other$265,390--$265,390
Occupancy$189,366$44,400-$233,766
Current Officers, Directors, Trustees, and Key Employees-$187,019-$187,019
Advertising$146,827--$146,827
Payroll Taxes$62,982$14,774$7,772$85,528
All Other Expenses$9,105$14,202$1,250$24,557
Office Expenses$3,630$5,515$12,018$21,163
Fees for Services Professional Fundraising--$20,064$20,064
Other Employee Benefits$11,915-$6,589$18,504
Depreciation Depletion$7,081$4,811-$11,892
Fees for Services Accounting-$11,308-$11,308
Insurance$1,400$9,534-$10,934
Other Expenses$10,876$5,727$5,910$10,876
Conferences and Meetings$2,018$4,034$180$6,232
Total Functional Expenses$1,655,712$361,828$153,139$2,170,679

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,227,390
Expenses per Audited Statements$2,170,679
Total Expenses per Form 990$2,170,679
Expenses Not Reported on Form 990$56,711
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$112,845
Fundraising Direct Expenses$55,071
Professional Fundraising Fees$20,064

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Gala Auc$161,774$112,845$55,071$57,774
Total Events$161,774$112,845$55,071$57,774
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
Audit committee
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
Yes
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, Page 6, Part VI, Line 11B

The finance director first reviews the return. Then the board treasurer and the executive director review the return. It is next reviewed by the finance committee and then the board executive committee which gives the final approval.

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

The conflict of interest policy is monitored through the organization's bylaws. Each newly appointed board member is given a copy of the written bylaws upon becoming a member. Article 16.1 of the bylays states that a transaction with the association in which a director of the association has a direct or indirect interst is not voidable by the association soley because of the director's interest in the transaction is either (1) the material facts of the transaction and the director's interest were disclosed or known to the board of directors or a committee of the board of directors, and the board of directors or committee authorized, approved or ratified the transaction; or (2) the transaction was fair to the association. Authorization, approval or ratification offers if a majority of the directors on the board of directors or on the committee, who have no direct or indirect interest in the transaction vote to authorize. The organization has a transparent relationship with all board members. If any conflict were to arise, it would be disclosed almost immediately.

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

Compensation for top management officials and other officers or key employees is based on national averages obtained through data provided by the league of american orchestras.

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

Compensation for top management officials and other officers or key employees is based on the national average obtained through data provided by the league of american orchestras.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request at the eugene symphony business office, in the finance department, monday through friday 9:00 a.m. Until 5:00 p.m.

Filing and Contact Details

Filer

Filer Name
Eugene Symphony Association Inc
EIN
93-0556298
Phone
5416879487
Address
115 W 8TH AVE STE 115, EUGENE, OR 97401

Signing Officer

Name
Scott Freck
Title
Executive Director
Phone
5416879487
Signed
2016-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Freck
Formed
1966
Legal Domicile
Or
Voting Board Members
28
Independent Board Members
28
Employees
150
Volunteers
154

Preparer

Firm
Jones & Roth Pc
Address
PO BOX 10086, EUGENE, OR 97440
Preparer
Fritz S Duncan
Phone
5416872320
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers act as receptionists in the business office, assist in ushering at youth concerts, help with office projects, and serve on the organization's board of directors and foundation board.

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

Our symphonic concerts support not only our 84 part-time professional musicians but provide over 2 million in revenue to our community,thus contributing to its continued prosperity.

Form 990, Part IX, Line 11G

Guest conductors & artists 265,390 0 0

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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/Form990PartVIISectionAGrp/PersonNm14GALINA GROZA
IRS990/Form990PartVIISectionAGrp/PersonNm15MARY ANN HANSON
IRS990/Form990PartVIISectionAGrp/PersonNm16MIRA FROHNMAYER
IRS990/Form990PartVIISectionAGrp/PersonNm17DAVID KAMMERER
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IRS990/Form990PartVIISectionAGrp/PersonNm20STEPHANIE PEARL KIMMEL
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IRS990/Form990PartVIISectionAGrp/PersonNm24CATHIE STATON
IRS990/Form990PartVIISectionAGrp/PersonNm25MICHAEL VERGAMINI
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
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/TitleTxt21PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt29FINANCE DIRE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
IRS990/FormationYr01966
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingAmt048929
IRS990/FundraisingDirectExpensesAmt055071
IRS990/FundraisingGrossIncomeAmt0112845
IRS990/GainOrLossGrp/SecuritiesAmt0-276
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt028
IRS990/GovernmentGrantsAmt0129325
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02303628
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt028
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt09534
IRS990/InsuranceGrp/ProgramServicesAmt01400
IRS990/InsuranceGrp/TotalAmt010934
IRS990/IntangibleAssetsGrp/BOYAmt02466
IRS990/IntangibleAssetsGrp/EOYAmt03131
IRS990/InvestmentIncomeGrp/ExclusionAmt0154
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0154
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt030
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0285398
IRS990/LandBldgEquipBasisNetGrp/BOYAmt045282
IRS990/LandBldgEquipBasisNetGrp/EOYAmt039455
IRS990/LandBldgEquipCostOrOtherBssAmt0324853
IRS990/LegalDomicileStateCd0OR
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0276
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PRESENTING A DIVERSE RANGE OF ORCHESTRAL REPERTOIRE AT THE HIGHEST LEVEL OF ARTISTIC EXCELLENCE, AND PROVIDING QUALITY MUSIC EDUCATION OPPORTUNITIES FOR CHILDREN AND ADULTS.
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IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0354713
IRS990/NetAssetsOrFundBalancesEOYAmt0432315
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IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-276
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt057774
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IRS990/OccupancyGrp/ProgramServicesAmt0189366
IRS990/OccupancyGrp/TotalAmt0233766
IRS990/OfficeExpensesGrp/FundraisingAmt012018
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05515
IRS990/OfficeExpensesGrp/ProgramServicesAmt03630
IRS990/OfficeExpensesGrp/TotalAmt021163
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IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt06589
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt011915
IRS990/OtherEmployeeBenefitsGrp/TotalAmt018504
IRS990/OtherExpensesGrp/Desc0MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc1PROGRAM
IRS990/OtherExpensesGrp/Desc2LICENSE FEES
IRS990/OtherExpensesGrp/Desc3LIBRARY
IRS990/OtherExpensesGrp/FundraisingAmt05910
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt025666
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt15727
IRS990/OtherExpensesGrp/ProgramServicesAmt035955
IRS990/OtherExpensesGrp/ProgramServicesAmt147833
IRS990/OtherExpensesGrp/ProgramServicesAmt212953
IRS990/OtherExpensesGrp/ProgramServicesAmt310876
IRS990/OtherExpensesGrp/TotalAmt067531
IRS990/OtherExpensesGrp/TotalAmt147833
IRS990/OtherExpensesGrp/TotalAmt218680
IRS990/OtherExpensesGrp/TotalAmt310876
IRS990/OtherRevenueMiscGrp/BusinessCd0511120
IRS990/OtherRevenueMiscGrp/Desc0ADVERTISING
IRS990/OtherRevenueMiscGrp/Desc1OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt07469
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt052281
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt17469
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt052281

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.30$0.59$3.12$3.08$0.04
2023Summary only. Only limited summary data is available for this year.$0.77$0.22$0.55$2.60$2.95$0.35
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.98$0.08$0.90$2.66$2.82$0.16
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.14$0.08$1.06$2.93$2.40$0.53
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.10$0.53$3.02$2.96$0.07
2019Summary only. Only limited summary data is available for this year.$0.85$0.38$0.47$2.49$2.47$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.81$0.38$0.43$2.54$2.42$0.13
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.61$0.30$0.31$2.39$2.52$0.13
2016Detailed filing. Detailed filing data is available for this year.$0.89$0.45$0.44$2.64$2.64$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.83$0.40$0.43$2.25$2.17$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.78$0.43$0.35$2.04$2.12$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.45$0.44$2.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.47$0.36$2.27
2011Summary only. Only limited summary data is available for this year.$0.94$0.44$0.50$2.16$2.12$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.43$0.46$1.91