Fargo-Moorhead Orchestral in Fargo, North Dakota (ND)

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Fargo-Moorhead Orchestral
Employer Identification Number (EIN)450275135
Name of OrganizationFargo-Moorhead Orchestral
Address808 3rd Ave S Ste 300, Fargo, ND 58103-1865
ActivitiesOther cultural or historical activities
SubsectionEducational Organization
Ruling Date05/1961
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 Period05/2014
Assets$500,000 to $999,999
Income$500,000 to $999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$840,718
Amount of Income$629,753
Form 990 Revenue Amount$598,419
National Taxonomy of Exempt Entities (NTEE)Arts, Culture and Humanities: Symphony Orchestras


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Amount of income in 2014: $629,753 (it was $607,843 in 2013)
Fargo-Moorhead Orchestral: 

 $629,753
Other organizations performing similar types of work: 

 $199,068

Assets in 2014: $840,718 (it was $775,002 in 2013)
This organization: 

 $840,718
Other organizations performing similar types of work: 

 $112,388

Expenses in 2013: $598,259
This organization: 

 $598,259
Other organizations performing similar types of work: 

 $190,024

Income to expenses ratio in 2013: 1.1
Fargo-Moorhead Orchestral: 

 1.1
Other organizations performing similar types of work: 

 1.1

Number of employees in 2013: 109
Fargo-Moorhead Orchestral: 

 109
Other organizations performing similar types of work: 

 4

Grants share in income in 2013: 54.1%
Fargo-Moorhead Orchestral: 

 54.1%
Other organizations performing similar types of work: 

 64.2%

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)?Yes
Is the organization required to complete Schedule B, Schedule of Contributors?Yes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?No
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?No
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?No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?No
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?No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?Yes
Did the organization report an amount for land, buildings, and equipment?Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?Yes
Did the organization report an amount for investments-program related that is 5% or more of its total assets?No
Did the organization report an amount for other assets that is 5% or more of its total assets?No
Did the organization report an amount for other liabilities?No
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)?Yes
Did the organization obtain separate, independent audited financial statements for the tax year?Yes
Was the organization included in consolidated, independent audited financial statements for the tax year?No
Is the organization a school described in section 170(b)(1)(A)(ii)?No
Did the organization maintain an office, employees, or agents outside of the United States?No
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?No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?Yes
Did the organization report more than $15,000 of gross income from gaming activities?No
Did the organization operate one or more hospital facilities?No
Did the organization attach a copy of its audited financial statements?No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?No
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?No
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?No
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?No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?No
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?No
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?No
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?No
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?No
A family member of a current or former officer, director, trustee, or key employee?No
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?No
Did the organization receive more than $25,000 in non-cash contributions?No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?No
Did the organization liquidate, terminate, or dissolve and cease operations?No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?No
Was the organization related to any tax-exempt or taxable entity?No
Did the organization have a controlled entity within the meaning of section 512(b)(13)?No
Did the organization make any transfers to an exempt non-charitable related organization?No
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?No
Statements Regarding Other IRS Filings and Tax Compliance
20122013
The number reported in Box 3 of Form 109612
The number of Forms W-2G0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?Yes
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 return109
Did the organization file all required federal employment tax returns?Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?YesYes
Has it filed a Form 990-T for this year?Yes
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)?No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?No
Did the organization file Form 8886-T?No
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?No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?No
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?Yes
Did the organization notify the donor of the value of the goods or services provided?Yes
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?No
Did the sponsoring organization make any taxable distributions under section 4966?No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?No
Initiation fees and capital contributions$0$0
Gross receipts for public use of club facilities $0$0
Gross income from members or shareholders$0$0
Gross income from other sources$0$0
Is the organization filing Form 990 in lieu of Form 1041?No
The amount of tax-exempt interest received or accrued during the year$0
Is the organization licensed to issue qualified health plans in more than one state?No
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
The amount of reserves on hand$0
Did the organization receive any payments for indoor tanning services during the tax year?No
Has it filed a Form 720 to report these payments?No
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$50,174
Total reportable compensation from related organizations$0
Total estimated amount of other compensation from the organization and related organizations$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization0
Total number of independent contractors who received more than $100,000 of compensation from the organization0
Statement of Revenue
20122013
Total revenue$735,238$581,680
Contributions, Gifts, Grants and Other Similar Amounts$440,847$314,729
Program Service Revenue$241,443$220,605
Musical Groups and Artists $144,482
Musical Groups and Artists $20,683
541800$9,906
Musical Groups and Artists $9,484
Musical Groups and Artists $9,284
All other program service revenue$26,766
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$26,399$24,886
Income from investment of tax-exempt bond proceeds$0$0
Royalties$0$0
Net rental income$1,980$1,980
Gross rents (Real / Personal)$1,980 / $0$1,980 / $0
Less: rental expenses (Real / Personal)$0 / $0$0 / $0
Rental income or (loss) (Real / Personal)$1,980 / $0$1,980 / $0
Net gain/loss from sales of assets other than inventory$0$0
Net income/loss from fundraising events$22,801$19,480
Gross income from fundraising events$48,867$45,643
Less: direct expenses$26,066$26,163
Net income/loss from gaming activities$0$0
Net income/loss from sales of inventory$0$0
Miscellaneous Revenue$1,768$0
Statement of Functional Expenses
20122013
Total functional expenses$676,314$598,259
Grants and other assistance to domestic organizations and domestic governments$0
Grants and other assistance to domestic individuals$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, trustees, and key employees$52,053$49,440
Compensation not included above, to disqualified persons$0
Other salaries and wages$321,179$262,546
Pension plan accruals and contributions$0
Other employee benefits$11,410
Payroll taxes$28,310$25,638
Fees for services (non-employees)
Management$7,733
Legal$0
Accounting$8,800
Lobbying$0
Professional fundraising services$0$0
Investment management fees$0
Other$66,159
Advertising and promotion$29,673
Office expenses$15,858
Information technology$4,386
Royalties$0
Occupancy$26,303
Travel$6,269
Payments of travel or entertainment expenses for any federal, state, or local public officials$0
Conferences, conventions, and meetings$2,071
Interest$1,182
Payments to affiliates$0
Depreciation, depletion, and amortization$2,089
Insurance$4,676
Other expenses$27,971
Other expenses$23,616
Other expenses$22,439
Balance Sheet
20122013
Total assets$745,737$775,002
Cash - non-interest-bearing$1,490
Savings and temporary cash investments$2,895
Pledges and grants receivable, net$5,000
Accounts receivable, net$2,956
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$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
Notes and loans receivable, net$0
Inventories for sale or use$0
Prepaid expenses and deferred charges$7,003
Land, buildings, and equipment: cost or other basis$55,260
Investments - publicly traded securities$0
Investments - other securities$700,398
Investments - program-related$0
Intangible assets$0
Other assets$0
Total liabilities$85,002$52,152
Accounts payable and accrued expenses$38,136
Grants payable$0
Deferred revenue$2,360
Tax-exempt bond liabilities$0$0
Escrow or custodial account liability$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0
Secured mortgages and notes payable to unrelated third parties$10,669$0
Unsecured notes and loans payable to unrelated third parties$0$11,656
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$0
Total net assets or fund balances$660,735$722,850
Unrestricted net assets$527,517
Temporarily restricted net assets$1,343
Permanently restricted net assets$193,990
Capital stock or trust principal, or current funds$0
Paid-in or capital surplus, or land, building, or equipment fund$0
Retained earnings, endowment, accumulated income, or other funds$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$2,755,131
Subtotal$2,755,131
Gifts, grants, contributions, and membership fees received$1,715,821
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$1,039,310
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$0
Amounts received from disqualified persons$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$2,918,500
Public support$2,755,131
Subtotal$120,228
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$120,228
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$41,267
Other income$1,874
Unrelated Trade or Business Income (for 2009)
IncomeExpensesNet
Total$178,231$28,239$-10,416
Gross receipts or sales less returns and allowances$0$0$0
Cost of goods sold$0$0$0
Gross profit$0$0$0
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$178,231$28,239$-10,416
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2009)
Total deductions$0
Compensation of officers, directors, and trustees$0
Salaries and wages$0
Repairs and maintenance$0
Bad debts$0
Interest$0
Taxes and licenses$0
Charitable contributions$0
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$0
Excess readership costs$0
Other deductions$0
Unrelated business taxable income$-10,416
Unrelated business taxable income before net operating loss deduction$-10,416
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$-10,416
Specific deduction$1,000
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Greater Grand Forks Symphony Association3350 Campus Road, Grand Forks, ND 58202-6076ND1977-03$168,152
2Sioux City Symphony Orchestra Association520 Pierce St Ste 375, Sioux City, IA 51101-1238IA1949-03$2,110,784
3Waterbury Symphony Orchestra IncPO BOX 1762, Waterbury, CT 06721-1762CT1952-07$1,646,623
4Santa Barbara Chamber Orchestra SocietyPO BOX 90903, Santa Barbara, CA 93190-0903CA1978-06$912,285
5York Symphony Orchestra50 N George St, York, PA 17401-1214PA1962-09$857,243
6Venice Symphony IncPO BOX 1561, Venice, FL 34284-1561FL1978-10$762,418
7Southwest Michigan Symphony Orchestra Inc513 Ship St, Saint Joseph, MI 49085-1118MI1955-02$752,648
8Springfield Symphony Orchestra Association300 S Fountain Ave, Springfield, OH 45506OH1945-09$747,152
9Victoria Symphony Society Inc2112 N Navarro St, Victoria, TX 77901-4829TX1976-11$744,380
10Symphony Management Inc225 W Douglas Ave Ste 207, Wichita, KS 67202-3100KS1964-09$654,964
11Fargo-Moorhead Orchestral808 3rd Ave S Ste 300, Fargo, ND 58103-1865ND1961-05$629,753
12Youth Orchestra Of Greater Fort Worth Inc4401 Trail Lake Dr, Fort Worth, TX 76109-5201TX1967-12$605,044
13Tallahassee Symphony Orchestra Inc1030 E Lafayette St Ste 7, Tallahassee, FL 32301-4547FL1981-11$594,673
14Westmoreland Symphony Orchestra951 Old Salem Road, Greensburg, PA 15601-1386PA1970-12$586,522
15Tacoma Youth Symphony Association Inc901 Broadway Ste 500, Tacoma, WA 98402-4415WA1969-02$579,359
16Wichita Falls Symphony Orchestra Inc1300 Lamar St, Wichita Falls, TX 76301-7031TX1950-04$569,213
17South Texas Symphony Association IncPO BOX 2832, Mcallen, TX 78502-2832TX1976-10$563,802
18Tacoma Philharmonic Inc901 Broadway Ste 700, Tacoma, WA 98402-4449WA1938-05$561,277
19Sacramento Youth Symphony3443 Ramona Ave Ste 22, Sacramento, CA 95826-3833CA1991-08$557,188
20Minot Symphony Association Inc500 University Ave W, Minot, ND 58707-0001ND1966-10$386,060
Number of organizations performing similar types of work
Alaska3
Alabama3
Arkansas5
Arizona8
California38
Colorado11
Connecticut11
District of Columbia3
Delaware1
Florida14
Georgia5
Hawaii3
Iowa2
Idaho3
Illinois12
Indiana13
Kansas3
Kentucky3
Louisiana6
Massachusetts13
Maryland5
Maine3
Michigan12
Minnesota6
Missouri2
Mississippi2
Montana1
North Carolina9
North Dakota3
Nebraska3
New Hampshire2
New Jersey8
New Mexico2
Nevada1
New York21
Ohio13
Oklahoma4
Oregon10
Pennsylvania28
Rhode Island1
South Carolina4
South Dakota1
Tennessee4
Texas26
Utah2
Virginia7
Vermont1
Washington16
Wisconsin7
West Virginia3
Wyoming2
Total369

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