SPOKANE SYMPHONY SOCIETY: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- SPOKANE SYMPHONY SOCIETY (EIN 91-0730435)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-05-15
- IRS object ID
- 202441369349302369
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-15T07:47:35-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 450250958 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Eide Bailly LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 800 Nicollet Mall Ste 1300 | AddressLine1Txt |
| City | Minneapolis | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 554027033 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 910730435 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Spokane Symphony Society | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SPOK | BusinessNameControlTxt |
| Phone | 5093263136 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 818 W Riverside Mezzanine | AddressLine1Txt |
| City | Spokane | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99201 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Jeff Vom Saal | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Phone | 5093263136 | PhoneNum |
| Signature | 2024-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Jeff | PersonFirstNm |
| Person Last | Vom Saal | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Deb Nelson CPA | PreparerPersonNm |
| PTIN | P01264758 | PTIN |
| Phone | 6122536500 | PhoneNum |
| Preparation | 2024-05-14 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Jeff Vom Saal | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 818 W Riverside Mezzanine | AddressLine1Txt |
| City | Spokane | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $7,207,333 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.spokanesymphony.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1945 | FormationYr |
| Legal Domicile State | WA | LegalDomicileStateCd |
| Activity Or Mission | To enrich and transform lives through music. | ActivityOrMissionDesc |
| Voting Members Governing Body | 18 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 18 | VotingMembersIndependentCnt |
| Total Employee | 269 | TotalEmployeeCnt |
| Total Volunteers | 100 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $5,310,165 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,580,388 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,878,694 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $4,061,744 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $238 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$250,124 | PYOtherRevenueAmt |
| CY Other Revenue | -$435,037 | CYOtherRevenueAmt |
| PY Total Revenue | $6,938,735 | PYTotalRevenueAmt |
| CY Total Revenue | $7,207,333 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,586,391 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,793,805 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $279,617 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,295,400 | PYOtherExpensesAmt |
| CY Other Expenses | $2,657,480 | CYOtherExpensesAmt |
| PY Total Expenses | $3,881,791 | PYTotalExpensesAmt |
| CY Total Expenses | $6,451,285 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $3,056,944 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $756,048 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $28,948,844 | TotalAssetsBOYAmt |
| Total Assets EOY | $25,843,715 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $5,682,018 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $6,668,365 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $23,266,826 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $19,175,350 | NetAssetsOrFundBalancesEOYAmt |
| Mission | The Spokane Symphony is dedicated to providing high quality, professional orchestral performances and education to the Inland Northwest for the purpose of enriching and transforming lives through music and owns and operates the historic Fox Theater. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $5,189,814 | ExpenseAmt |
| Revenue | $3,626,707 | RevenueAmt |
| Desc | The Spokane Symphony Society presents 60 concerts and over 500 education events annually plus operates a historic theater which, brings touring groups and provides space for concerts, educational and community events by other area organizations. Total reach of the Symphony and the Fox is approximately 150,000 people annually. | Desc |
| Total Program Service Expenses | $5,189,814 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 19 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 269 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 18 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 18 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Weiling Zhu | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5094647055 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 818 W Riverside Mezzanine | AddressLine1Txt |
| City | Spokane | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99201 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| Dr Francisco Velzquez | |||||||
| President | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Michael Ebinger | |||||||
| Vice President | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Arsen Kitch | |||||||
| Vice President | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Sara Maleki | |||||||
| Vice President | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Jacob Reidt | |||||||
| Secretary | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Dr Vange Hochheimer | |||||||
| Treasurer | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Russ Lee | |||||||
| Past President | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Mary Ruth Carleton | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Bruce Colquhoun | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Amy Chase | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Janet Lambarth | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Carol Nelson | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Derrick Parker | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Michael Sharapata | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Keith Slater | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Dr Debbie Maurus | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Sybil MacDonald | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Carolyn Kadyk | |||||||
| Trustee | 0.50 | Yes (X) | $0 | $0 | $0 | ||
| Jeff Vom Saal | |||||||
| Executive Director | 40.00 | Yes (X) | $146,080 | $0 | $11,192 | ||
| Weiling Zhu | |||||||
| Chief Financial Officer | 40.00 | Yes (X) | $126,299 | $0 | $9,716 | ||
| James Lowe | |||||||
| Music Director | 40.00 | $128,997 | $0 | $0 | Yes (X) | ||
| Daniel Cotter | |||||||
| Operations Manager | 40.00 | $108,476 | $0 | $28,171 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $509,852 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $49,079 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $545,750 | GovernmentGrantsAmt |
| All Other Contributions | $3,034,638 | AllOtherContributionsAmt |
| Total Contributions | $3,580,388 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Performance Revenue | 711130 | $3,534,405 | $3,534,405 |
| Historic Preservation Fees | 711130 | $232,503 | $232,503 |
| Event Income | 711130 | $194,583 | $194,583 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $100,253 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $100,253 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $4,061,744 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $238 | TotalRevenueColumnAmt |
| Exclusion | $238 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Employee Retention Credit | 900099 | $166,306 | $166,306 |
| Loss from Subsidiaries | 900099 | -$601,343 | -$601,343 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | -$435,037 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,207,333 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,626,707 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $238 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $297,175 | TotalAmt |
| Program Services | $162,431 | ProgramServicesAmt |
| Management And General | $80,482 | ManagementAndGeneralAmt |
| Fundraising | $54,262 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,825,601 | TotalAmt |
| Program Services | $2,528,734 | ProgramServicesAmt |
| Management And General | $296,867 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,726 | TotalAmt |
| Program Services | $59,135 | ProgramServicesAmt |
| Management And General | $35,591 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $165,423 | TotalAmt |
| Program Services | $102,498 | ProgramServicesAmt |
| Management And General | $62,925 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $410,880 | TotalAmt |
| Program Services | $336,179 | ProgramServicesAmt |
| Management And General | $70,477 | ManagementAndGeneralAmt |
| Fundraising | $4,224 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,637 | TotalAmt |
| Management And General | $38,637 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,127,064 | TotalAmt |
| Program Services | $992,471 | ProgramServicesAmt |
| Fundraising | $134,593 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $346,326 | TotalAmt |
| Program Services | $346,326 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,824 | TotalAmt |
| Program Services | $19,917 | ProgramServicesAmt |
| Management And General | $45,518 | ManagementAndGeneralAmt |
| Fundraising | $19,389 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $87,335 | TotalAmt |
| Management And General | $24,805 | ManagementAndGeneralAmt |
| Fundraising | $62,530 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $133,653 | TotalAmt |
| Program Services | $5,076 | ProgramServicesAmt |
| Management And General | $128,577 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $98,083 | TotalAmt |
| Program Services | $96,592 | ProgramServicesAmt |
| Management And General | $1,257 | ManagementAndGeneralAmt |
| Fundraising | $234 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,061 | TotalAmt |
| Program Services | $30,994 | ProgramServicesAmt |
| Management And General | $3,067 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,890 | TotalAmt |
| Management And General | $61,890 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,600 | TotalAmt |
| Program Services | $5,410 | ProgramServicesAmt |
| Management And General | $75,190 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| Concert and Show Produc | $179,939 | $179,939 |
| Repairs & Maintenance | $110,209 | $110,209 |
| Food, Beverage, and Pro | $108,667 | $108,667 |
| Theater Production | $91,829 | $91,829 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,363 | TotalAmt |
| Program Services | $13,407 | ProgramServicesAmt |
| Management And General | $56,571 | ManagementAndGeneralAmt |
| Fundraising | $4,385 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,451,285 | TotalAmt |
| Program Services | $5,189,814 | ProgramServicesAmt |
| Management And General | $981,854 | ManagementAndGeneralAmt |
| Fundraising | $279,617 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,470,562 | BOYAmt |
| EOY | $5,670,591 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,457 | BOYAmt |
| EOY | $2,452 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,519 | BOYAmt |
| EOY | $423,606 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $67,261 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,393 | BOYAmt |
| EOY | $78,821 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $981,627 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $523,333 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $520,184 | BOYAmt |
| EOY | $458,294 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,653,861 | BOYAmt |
| EOY | $10,098,906 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,216,868 | BOYAmt |
| EOY | $9,043,784 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,948,844 | BOYAmt |
| EOY | $25,843,715 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $602,522 | BOYAmt |
| EOY | $1,166,929 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,074,362 | BOYAmt |
| EOY | $1,509,219 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,005,134 | BOYAmt |
| EOY | $3,992,217 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,682,018 | BOYAmt |
| EOY | $6,668,365 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,233,800 | BOYAmt |
| EOY | $18,658,396 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,026 | BOYAmt |
| EOY | $516,954 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,266,826 | BOYAmt |
| EOY | $19,175,350 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,948,844 | BOYAmt |
| EOY | $25,843,715 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $756,048 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$4,847,524 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,823,754 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,446,681 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,879,145 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,416,253 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,580,388 | CurrentTaxYearAmt |
| Total | $16,146,221 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,591,480 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,860,544 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $66,259 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,404,937 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,061,744 | CurrentTaxYearAmt |
| Total | $11,984,964 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $31,125 | CurrentTaxYearMinus3YearsAmt |
| Total | $31,125 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,415,234 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,338,350 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,945,404 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,821,190 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,642,132 | CurrentTaxYearAmt |
| Total | $28,162,310 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $170,535 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $92,768 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $78,840 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $77,438 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $82,832 | CurrentTaxYearAmt |
| Total | $502,413 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $170,535 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $92,768 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $78,840 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $77,438 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $82,832 | CurrentTaxYearAmt |
| Total | $502,413 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $27,659,897 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $238 | CurrentTaxYearAmt |
| Total | $238 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $238 | CurrentTaxYearAmt |
| Total | $238 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $58,958 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $123,687 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $47,112 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | -$250,124 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | -$435,037 | CurrentTaxYearAmt |
| Total | -$455,404 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,474,192 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,462,037 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,992,516 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $7,571,066 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,207,333 | CurrentTaxYearAmt |
| Total | $27,707,144 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99830 | PublicSupportCY509Pct |
| Public Support PY509 | 0.96780 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule A, Part III, Line 12, Explanation of Other Income: | FormAndLineReferenceDesc |
| Explanation | Miscellaneous income - 2018 Amount: $ 58,958. 2019 Amount: $ 123,687. 2020 Amount: $ 47,112. Employee Retention Credit - 2021 Amount: $ 347,514. 2022 Amount: $ 166,306. Subsidiary Income Loss - 2021 Amount: $ -597,638. 2022 Amount: $ -601,343. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,318 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,318 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $448,035 | OtherCostOrOtherBasisAmt |
| Depreciation | $300,789 | DepreciationAmt |
| Book Value | $147,246 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $524,274 | OtherCostOrOtherBasisAmt |
| Depreciation | $213,226 | DepreciationAmt |
| Book Value | $311,048 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $458,294 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Investments in subsidiaries | Desc |
| Book Value | $10,098,906 | BookValueAmt |
| Method Valuation | C | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $10,098,906 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Due from related party | $8,877,478 |
| Employee Retention Credit (ERC) Receivable | $166,306 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $9,043,784 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Due to related party | Desc |
| Amt | $3,992,217 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,992,217 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part X, Line 2: | FormAndLineReferenceDesc |
| Explanation | Management believes that the entity has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax postions that are material to the consolidated financial statements. The Symphony would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Jeff Vom Saal | PersonNm |
| Title | Executive Director | TitleTxt |
| Base Compensation Filing Org | $146,080 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $5,869 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $5,337 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $157,286 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 1a | The Organization has an Executive Committee consisting of the President, President-Elect, one Vice President, the Secretary and as many additional trustees up to ten as appointed by the President. The Executive Committee shall have and exercise in the intervals between the meetings of the Board of Trustees all the powers of the board in the management of the business and affairs of the Organization. |
| Form 990, Part VI, Section A, line 6 | Annual Members are those persons, firms, and corporations who make a payment to the Spokane Symphony Society for purchase of a season ticket and make a contribution to the Spokane Symphony Society for current expenditures during the fiscal year. |
| Form 990, Part VI, Section A, line 7a | The members elect the Trustees at an annual meeting. |
| Form 990, Part VI, Section A, line 7b | The bylaws may be amended by three-fourths of the members at an annual meeting. |
| Form 990, Part VI, Section B, line 11b | A draft of the Form 990 is provided to the Board of Trustees for review prior to filing. |
| Form 990, Part VI, Section B, line 12c | The purpose of the conflict of interest policy is to protect The Spokane Symphony's interest when it is contemplating entering into a transaction or arrangement that might benefit the private interest of an officer or trustee of The Spokane Symphony or might result in a possible excess benefit transaction. The procedures for addressing the conflict of interest are as follows: An interested person may make a presentation at the governing board or committee meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest. The chairperson of the governing board or committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. After exercising due diligence, the governing board or committee shall determine whether The Spokane Symphony can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the governing board or ommittee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in The Spokane Symphony's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination it shall make its decision as to whether to enter into the transaction or arrangement. |
| Form 990, Part VI, Section B, line 15a | The compensation of the Executive Director is reviewed and approved by the Board of Directors. Should there be a need to adjust compensation of the Organization's Executive Director, or top management official, a review meeting will be conducted by the Board, or a committee directed by the Board. Comparability data is provided by the League of American Orchestras. The Executive Director reviews compensation for other officers. The deliberation and final decision is documented in Board minutes and/or personnel files. |
| Form 990, Part VI, Section C, line 19 | The organization made its governing documents, conflict of interest policy, and financial statements available to the public upon request. |
| Form 990, Part IX, line 11g | Bank Fees: Program service expenses 210,961. Management and general expenses 0. Fundraising expenses 0. Total expenses 210,961. Contract Fees: Program service expenses 741,376. Management and general expenses 0. Fundraising expenses 0. Total expenses 741,376. Music Fees: Program service expenses 40,134. Management and general expenses 0. Fundraising expenses 0. Total expenses 40,134. Professional Services: Program service expenses 0. Management and general expenses 0. Fundraising expenses 134,593. Total expenses 134,593. |
| Form 990, Part XI, line 9: | Adjustment to investments in subsidiaries -4,953,612. Adjustment for contributions received in prior year 106,088. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | New Fox Theater LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 818 W Riverside Mezzanine | AddressLine1Txt |
| City | Spokane | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 205440157 | EIN |
| Primary Activities | Performing Arts, owner of Fox Theater | PrimaryActivitiesTxt |
| Legal Domicile State | WA | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Spokane Symphony Society | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Predominant Income Type | Related | PredominantIncomeTypeTxt |
| Share Of Total Income | -$574,407 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $10,346,945 | ShareOfEOYAssetsAmt |
| Disproportionate Allocations | 0 | DisproportionateAllocationsInd |
| General Or Managing Partner | 0 | GeneralOrManagingPartnerInd |
| Ownership | 1.00000 | OwnershipPct |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | New Fox Theater Manager LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 818 W Riverside Ave Mezzanine | AddressLine1Txt |
| City | Spokane | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 99201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 205439989 | EIN |
| Primary Activities | Manage Fox Theater Operations | PrimaryActivitiesTxt |
| Legal Domicile State | WA | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Spokane Symphony Society | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C | EntityTypeTxt |
| Share Of Total Income | -$93,656 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $9,745,841 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (1) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| New Fox Theater Manager | ||
| D | $8,877,478 | Book Value |
| New Fox Theater Manager | ||
| E | $3,992,217 | Book Value |