Gwinnett Philharmonic Assn Inc in Norcross, Georgia (GA)

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Gwinnett Philharmonic Assn Inc
Employer Identification Number (EIN)582157459
Name of OrganizationGwinnett Philharmonic Assn Inc
In Care of NameJames Cleary
Address6045 Atlantic Blvd, Norcross, GA 30071-1304
ActivitiesDescribed in section 170(b)1)(a)(vi) of the Code, Cultural performances, Other cultural or historical activities
SubsectionEducational Organization
Ruling Date04/1995
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2006
Assets$1 to $9,999
Income$100,000 to $499,999
Filing Requirement990 - Not required to file (all other)
Asset Amount$4,404
Amount of Income$234,141
Form 990 Revenue Amount$234,141
National Taxonomy of Exempt Entities (NTEE)Arts, Culture and Humanities: Symphony Orchestras


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Amount of income in 2006: $234,141
This organization: 

 $234,141
Other organizations performing similar types of work: 

 $68,125

Assets in 2006: $4,404
Gwinnett Philharmonic Assn Inc: 

 $4,404
Other organizations performing similar types of work: 

 $23,902

Expenses in 2006: $241,936
Gwinnett Philharmonic Assn Inc: 

 $241,936
Other organizations performing similar types of work: 

 $63,787

Income to expenses ratio in 2006: 1.0
Gwinnett Philharmonic Assn Inc: 

 1.0
Other organizations performing similar types of work: 

 1.0

Expenses allocated to program services in 2006: 96.3%
Gwinnett Philharmonic Assn Inc: 

 96.3%
Other organizations performing similar types of work: 

 95.5%

Grants share in income in 2006: 76.7%
This organization: 

 76.7%
Other organizations performing similar types of work: 

 50.3%

Financial snapshot ($)

Revenue for 2006

Expenses for 2006

Functional Expenses for 2006 ($)

Income-Producing Activities for 2006

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20022003200420052006
Total revenue$231,651$222,285$236,073$234,141$241,543
Contributions, gifts, grants, and similar amounts received$109,350$118,249$142,690$134,250$185,250
Contributions to donor advised funds$0
Direct public support$109,350$118,249$142,690$134,250$185,250
Indirect public support$0$0$0$0$0
Government contributions (grants)$0$0$0$0$0
Program service revenue including government fees and contracts$45,043$48,711$45,759$63,311$55,847
Membership dues and assessments$33,255$34,845$28,999$22,630$0
Interest on savings and temporary cash investments$0$0$0$0$446
Dividends and interest from securities$0$0$0$0$0
Net rental income or (loss)$0$0$0$0$0
Gross rents$0$0$0$0$0
Less: rental expenses$0$0$0$0$0
Other investment income$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$0$0$0
Gross amount from sales of assets other than inventory$0$0$0$0$0
Less: cost or other basis and sales expenses$0$0$0$0$0
Net income or (loss) from special events and activities$0$0$0$0$0
Gross revenue$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0
Gross profit or (loss) from sales of inventory$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0
Other revenue$44,003$20,480$18,625$13,950$0
Total expenses$217,367$222,190$254,256$233,055$241,936
Program services$187,796$202,989$242,923$228,241$232,864
Management and general$18,331$9,640$8,752$4,814$9,072
Fundraising$11,240$9,561$2,581$0$0
Payments to affiliates$0$0$0$0$0
Net assets or fund balances at end of year$21,406$21,501$2,418$4,404$4,011
Excess or (deficit) for the year$14,284$95$-18,183$1,086$-393
Net assets or fund balances at beginning of year$7,122$21,406$21,501$2,418$4,404
Other changes in net assets or fund balances$0$0$-900$900$0
Statement of Functional Expenses (for 2006)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$241,936$232,864$9,072$0
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$0$0$0$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$161,107$161,107$0$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$0$0$0$0
Payroll taxes$5,011$5,011$0$0
Professional fundraising fees$0$0$0$0
Accounting fees$4,698$0$4,698$0
Legal fees$0$0$0$0
Supplies$770$770$0$0
Telephone$565$565$0$0
Postage and shipping$144$144$0$0
Occupancy$0$0$0$0
Equipment rental and maintenance$0$0$0$0
Printing and publications$458$458$0$0
Travel$0$0$0$0
Conferences, conventions, and meetings$0$0$0$0
Interest$0$0$0$0
Depreciation, depletion, etc.$0$0$0$0
Other expenses not covered above$69,183$64,809$4,374$0
Balance Sheets
20022003200420052006
Total assets$21,406$21,501$3,318$4,404$6,061
Cash - non-interest-bearing$21,406$21,501$3,318$4,404$6,061
Savings and temporary cash investments$0$0$0$0$0
Accounts receivable less allowance for doubtful accounts$0$0$0$0$0
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0
Grants receivable$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0
Inventories for sale or use$0$0$0$0$0
Prepaid expenses and deferred charges$0$0$0$0$0
Investments - publicly-traded securities$0
Investments - other securities$0$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0
Investments - other$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$0$0$0$0$0
Other assets, including program-related investments$0$0$0$0$0
Total liabilities$0$0$900$0$2,050
Accounts payable and accrued expenses$0$0$0$0$0
Grants payable$0$0$0$0$0
Deferred revenue$0$0$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0
Mortgages and other notes payable$0$0$900$0$2,050
Other liabilities$0$0$0$0$0
Total liabilities and net assets/fund balances$21,406$21,501$3,318$4,404$6,061
Total net assets or fund balances$21,406$21,501$2,418$4,404$4,011
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20022003200420052006
Total revenue$231,651$222,285$236,071$234,141$241,542
Total revenue, gains, and other support per audited financial statements$231,651$222,285$236,071$234,141$241,543
Other expenses$0$0$0$0$1
Net unrealized gains on investments$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0
Other$0$0$0$0$1
Other revenue$0$0$0$0$0
Investment expenses$0$0$0$0$0
Other$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20022003200420052006
Total expenses$217,367$222,190$254,254$233,055$241,935
Total expenses and losses per audited financial statements$217,367$222,190$254,254$233,055$241,936
Other revenue$0$0$0$0$1
Donated services and use of facilities$0$0$0$0$0
Prior year adjustments$0$0$0$0$0
Losses$0$0$0$0$0
Other$0$0$0$0$1
Other expenses$0$0$0$0$0
Investment expenses$0$0$0$0$0
Other$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings19
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 20063
Analysis of Income-Producing Activities (for 2006)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$446$55,847
Program service revenue
Program service revenue 1000000$000$0$17,750
Program service revenue 2000000$000$0$38,097
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$446$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2006)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2006)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2006)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
The total number of donor advised funds owned at the end of the tax year$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that normally receives: less than 1/3 of its support from gross investment income and unrelated taxable business income and more than 1/3 of its support from contribution, membership fees
Support Schedule
20012002200320042005
Total$212,342$231,651$222,285$236,074$211,196
Gifts, grants, and contributions received$105,430$109,350$118,249$142,691$134,250
Membership fees received$32,095$33,255$34,845$28,999$22,630
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$32,278$45,043$48,711$45,759$40,366
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0$0$0$0
Net income from unrelated business activities not included above$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0
Other income$42,539$44,003$20,480$18,625$13,950
Lobbying Expenditures by Electing Public Charities (for 2006)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
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Organizations performing similar types of work
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1Gwinnett Philharmonic Assn Inc6045 Atlantic Blvd, Norcross, GA 30071-1304GA1995-04$234,141
2Savannah Sinfonietta And Chamberplayers LtdPO BOX 14547, Savannah, GA 31416-1547GA2007-03$313,256
3Johns Creek Symphony Orchestra Inc11950 Jones Bridge Rd Ste 115-187, Johns Creek, GA 30005-8911GA2007-11$156,329
4Johns Creek High School Orchestra Association5575 State Bridge Road, Johns Creek, GA 30022GA2012-01$43,721
5Dougherty County Youth OrchestraPO BOX 299, Smithville, GA 31787-0299GA2014-01$17,024
6Atl Symphony Musicians Foundation Inc2737 Lansdowne Ln Se, Atlanta, GA 30339-4618GA2014-12$0
7Atlanta Community Symphony Orchestra3306 Regalwoods Drive, Atlanta, GA 30340GA2009-01$0
8Cobb Wind Symphony IncPo Box 965661, Marietta, GA 30066GA2002-05$0
9Coro Vocati215 N Mcdonough Street, Decatur, GA 30030GA2012-10$0
10Glbts Symphony Orchestra Of Atlanta Inc, Atlanta Philharmonic OrchestraPo Box 11508, Atlanta, GA 30355GA2013-08$0
11Jean M Gradick Foundation Inc102 Parkwood Circle, Carrollton, GA 30117GA2008-06$0
12Khroma Philharmonic Orchestra Incorporated2321 Mcafee Rd, Decatur, GA 30032-4073GA2015-02$0
13L Abri Symphony Orchestra Of Catoosa County IncPo Box 2483, Dalton, GA 30722-2483GA2014-05$0
14Mountain View Orchestra Boosters Association Inc2351 Sunny Hill Rd, Lawrenceville, GA 30043-2214GA2015-02$0
15Oconee Regional Symphony Orchestra IncPo Box 714, Milledgeville, GA 31061-0714GA2011-07$0
16Peach State Philharmonic Society Inc3120 Rockport Drive, Cumming, GA 30041GA2006-01$0
17Savannah Philharmonic Society Inc, Andrzej M Zabinski1715 Walthour Rd, Savannah, GA 31410-3209GA2004-06$0
18Still Waters Youth Sinfo-Nia Of Metropolitan Atlanta Inc2295 Benjamin E Mays Dr Sw, Atlanta, GA 30311-3242GA1999-12$0
19Symphony On The Square Inc148 Church Street, Marietta, GA 30060GA2013-09$0
20Young Soloists Of Atlanta Inc234 Thornbush Ln, Lawrenceville, GA 30046-7480GA2014-05$0
Number of organizations performing similar types of work
Alaska2
Alabama12
Arkansas5
Arizona19
California129
Colorado26
Connecticut19
District of Columbia3
Delaware1
Florida55
Georgia27
Hawaii7
Iowa4
Idaho6
Illinois36
Indiana13
Kansas2
Kentucky7
Louisiana10
Massachusetts40
Maryland42
Maine4
Michigan33
Minnesota24
Missouri18
Mississippi3
Montana3
North Carolina20
Nebraska2
New Hampshire5
New Jersey31
New Mexico8
Nevada9
New York91
Ohio33
Oklahoma7
Oregon23
Pennsylvania33
Rhode Island5
South Carolina11
Tennessee17
Texas56
Utah20
Virginia33
Vermont5
Washington40
Wisconsin14
West Virginia8
Wyoming3
International1
Total1,025

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