South Bend Symphony Orchestra Association Inc in South Bend, Indiana (IN)

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South Bend Symphony Orchestra Association Inc
Employer Identification Number (EIN)356042189
Name of OrganizationSouth Bend Symphony Orchestra Association Inc
In Care of NameW Janet Middleton
Address127 N Michigan St, South Bend, IN 46601-1603
ActivitiesOther cultural or historical activities
SubsectionEducational Organization
Ruling Date11/1950
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2014
Assets$5,000,000 to $9,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$6,267,454
Amount of Income$1,643,240
Form 990 Revenue Amount$1,602,629
National Taxonomy of Exempt Entities (NTEE)Arts, Culture and Humanities: Symphony Orchestras


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Amount of income in 2014: $1,643,240 (it was $1,492,715 in 2013)
This organization: 

 $1,643,240
Other organizations performing similar types of work: 

 $2,024,386

Assets in 2014: $6,267,454 (it was $5,494,993 in 2013)
This organization: 

 $6,267,454
Other organizations performing similar types of work: 

 $2,049,250

Expenses in 2013: $1,528,282
South Bend Symphony Orchestra Association Inc: 

 $1,528,282
Other organizations performing similar types of work: 

 $1,732,426

Income to expenses ratio in 2013: 1.1
South Bend Symphony Orchestra Association Inc: 

 1.1
Other organizations performing similar types of work: 

 1.1

Number of employees in 2013: 170
South Bend Symphony Orchestra Association Inc: 

 170
Other organizations performing similar types of work: 

 170

Grants share in income in 2013: 43.7%
This organization: 

 43.7%
Other organizations performing similar types of work: 

 56.5%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNo
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?YesYes
Did the organization report an amount for other liabilities?YesYes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?YesYes
Did the organization obtain separate, independent audited financial statements for the tax year?YesYes
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?YesYes
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNo
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?YesYes
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?NoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 10965048
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return175170
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNo
Has it filed a Form 990-T for this year?NoNo
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$100,644$73,188
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$0$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization10
Total number of independent contractors who received more than $100,000 of compensation from the organization00
Statement of Revenue
201120122013
Total revenue$1,466,952$1,576,275$1,492,715
Contributions, Gifts, Grants and Other Similar Amounts$384,403$329,475$652,600
Program Service Revenue$882,443$942,893$623,843
900099$343,541$318,371
900099$297,126$267,277
900099$170,014$38,195
All other program service revenue$15,300$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$2,228$10,153$10,161
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$0$0$0
Net gain/loss from sales of assets other than inventory$0$0$0
Net income/loss from fundraising events$195,493$160,204$143,262
Gross income from fundraising events$251,043$184,962$179,365
Less: direct expenses$55,550$24,758$36,103
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$0$0$0
Miscellaneous Revenue$2,385$133,550$62,849
900099$133,550$62,849
All other revenue$0$0
Statement of Functional Expenses
201120122013
Total functional expenses$1,451,408$1,428,651$1,528,282
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$76,828$100,644$73,188
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$625,801$551,428$692,746
Pension plan accruals and contributions$0$0
Other employee benefits$23,306$0
Payroll taxes$52,911$52,036$56,191
Fees for services (non-employees)
Management$0$0
Legal$0$0
Accounting$10,348$0
Lobbying$0$11,110
Professional fundraising services$0$0$0
Investment management fees$0$0
Other$0$0
Advertising and promotion$151,361$25,738
Office expenses$29,353$33,424
Information technology$0$0
Royalties$0$0
Occupancy$60,585$70,857
Travel$56,456$70,518
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$0$0
Interest$367$248
Payments to affiliates$0$0
Depreciation, depletion, and amortization$5,801$3,964
Insurance$15,480$37,538
Other expenses$121,118$193,086
Other expenses$62,783$82,228
Other expenses$38,012$59,355
Other expenses$33,247$28,092
Other expenses$0$89,999
Balance Sheet
201120122013
Total assets$5,270,369$5,292,209$5,494,993
Cash - non-interest-bearing$0$0
Savings and temporary cash investments$561,265$392,366
Pledges and grants receivable, net$53,929$44,461
Accounts receivable, net$40,938$86,524
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$0$0
Prepaid expenses and deferred charges$29,193$22,752
Land, buildings, and equipment: cost or other basis$25,398$21,434
Investments - publicly traded securities$0$0
Investments - other securities$195,295$207,528
Investments - program-related$0$0
Intangible assets$0$0
Other assets$4,386,191$4,719,928
Total liabilities$233,499$241,820$198,951
Accounts payable and accrued expenses$16,332$14,652
Grants payable$0$0
Deferred revenue$179,346$127,341
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$0$0$0
Unsecured notes and loans payable to unrelated third parties$7,640$3,881$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$42,261$56,958
Total net assets or fund balances$5,036,870$5,050,389$5,296,042
Unrestricted net assets$199,939$100,746
Temporarily restricted net assets$544,814$824,910
Permanently restricted net assets$4,305,636$4,370,386
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
2009 - 2013 Total
Public support$6,012,886
Subtotal$6,671,871
Gifts, grants, contributions, and membership fees received$2,489,195
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$4,182,676
Gross receipts from activities that are not an unrelated trade or business under section 513$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Less$658,985
Amounts received from disqualified persons$658,985
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$6,914,001
Public support$6,671,871
Subtotal$31,944
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$31,944
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income$210,186
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Indiana State Symphony Society Inc32 E Washington St Ste 600, Indianapolis, IN 46204-3513IN1998-09$29,788,551
2Bloomington Symphony Orchestra IncPO BOX 1823, Bloomington, IN 47402-1823IN1971-01$80,983
3San Diego Symphony Orchestra Association1245 7th Ave, San Diego, CA 92101-4302CA1949-08$25,211,778
4Fort Wayne Philharmonic Orchestra Inc4901 Fuller Dr, Fort Wayne, IN 46835-3277IN1951-09$10,195,344
5Santa Rosa Symphony Association50 Santa Rosa Ave Ste 410, Santa Rosa, CA 95404-4951CA1988-11$9,441,142
6The Los Angeles Chamber Orchestra Society Inc350 S Figueroa St Ste 183, Los Angeles, CA 90071-1117CA1969-04$5,467,954
7The Orlando Philharmonic Orchestra IncPO BOX 540203, Orlando, FL 32854-0203FL1991-08$5,237,362
8Vermont Symphony Orchestra Inc2 Church Street, Burlington, VT 05401-4299VT1939-11$3,286,995
9West Virginia Symphony Orchestra IncPO BOX 2292, Charleston, WV 25328-2292WV1963-04$3,010,070
10Evansville Philharmonic OrchestraPO BOX 84, Evansville, IN 47701-0084IN1937-10$2,806,642
11Santa Barbara Symphony Orchestra Association1330 State St Ste 102, Santa Barbara, CA 93101-2680CA1959-10$2,541,459
12Springfield Symphony Orchestra1350 Main St Fl 1, Springfield, MA 01103-1630MA1945-07$2,390,641
13Syracuse Symphony Foundation Inc100 Madison St Ste 1905, Syracuse, NY 13202-2703NY1978-01$2,151,317
14South Dakota Symphony Orchestra301 S Main Ave 4th Fl, Sioux Falls, SD 57104-6311SD1967-06$2,024,386
15South Bend Symphony Orchestra Association Inc127 N Michigan St, South Bend, IN 46601-1603IN1950-11$1,643,240
16Stockton Symphony Association Inc4629 Quail Lakes Dr, Stockton, CA 95207-5258CA1960-07$1,468,334
17Seattle Youth Symphony Orchestra11065 5th Ave Ne Ste A, Seattle, WA 98125-6100WA1965-11$1,418,629
18Northwest Indiana Symphony Society Inc1040 Ridge Rd, Munster, IN 46321-1876IN1944-08$1,148,247
19Indianapolis Chamber Orchestra Inc4603 Clarendon Road Suite 036, Indianapolis, IN 46208-6402IN1985-07$1,143,044
20Columbus Pro Musica Inc315 Franklin St, Columbus, IN 47201-6731IN1971-10$706,060
Number of organizations performing similar types of work
Alaska1
Alabama3
Arkansas1
Arizona2
California23
Colorado3
Connecticut5
Delaware1
Florida11
Georgia2
Hawaii1
Iowa3
Idaho1
Illinois10
Indiana8
Kansas1
Kentucky4
Louisiana1
Massachusetts5
Maryland2
Maine1
Michigan8
Minnesota3
Missouri3
Mississippi1
Montana1
North Carolina5
Nebraska2
New Hampshire1
New Jersey3
New Mexico1
Nevada2
New York23
Ohio7
Oklahoma2
Oregon3
Pennsylvania9
Rhode Island1
South Carolina4
South Dakota1
Tennessee4
Texas12
Virginia3
Vermont3
Washington5
Wisconsin5
West Virginia2
Total203

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