2022-05-13T15:17:24-05:00 2021-06-30 450250958 EIDE BAILLY LLP 999 W RIVERSIDE AVE STE 101 SPOKANE WA 992011005 990 2020-07-01 911117140 SPOKANE SYMPHONY AND FOX THEATER ENDOWMENT FUND SPOK 5093263136 818 W RIVERSIDE MEZZANINE SPOKANE WA 99201 MATT EWERS PRESIDENT 5093263136 2022-05-05 1 MATT EWERS 999009999 SUSAN VAN PLEW CPA P00064814 5097476154 2022-05-05 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z MATT EWERS 818 W RIVERSIDE MEZZANINE SPOKANE WA 99201 2824295 0 X N/A X 1980 WA THE SPOKANE SYMPHONY AND FOX THEATER ENDOWMENT FUND RAISES, MANAGES, AND DISTRIBUTES FUNDS WHICH SUPPORT THE WORK OF THE SPOKANE SYMPHONY ORCHESTRA AND HISTORIC FOX THEATER. THIS WORK INCLUDES PRESENTING HIGH-QUALITY PERFORMANCES OF CLASSICAL, POPULAR AND NEW MUSIC FOR THE PEOPLE OF THE INLAND NORTHWEST. 8 8 0 25 0 0 2385158 396033 0 0 920486 498684 0 0 3305644 894717 623804 329099 0 0 0 0 0 0 0 164549 128800 788353 457899 2517291 436818 11212358 13855347 3714 20105 11208644 13835242 THE ORGANIZATION'S MISSION IS TO FINANCIALLY SUPPORT THE WORK OF THE SPOKANE SYMPHONY AND THE MARTIN WOLDSON THEATER AT THE FOX FOR THE BENEFIT OF THE COMMUNITY. 0 0 412080 329099 THE EXPENSES OF THE SPOKANE SYMPHONY AND FOX THEATER ENDOWMENT FUND ARE ALL RELATED TO SUPPORTING THE SPOKANE SYMPHONY AND ITS HOME, THE MARTIN WOLDSON THEATER AT THE FOX. THESE FUNDS ARE USED TO PAY FOR ARTISTIC AND ADMINISTRATIVE EXPENSES, WHICH ARE ESSENTIAL TO PRODUCING HIGH-ARTISTIC CONCERTS AND EDUCATIONAL PROGRAMS AND TO MAINTAINING THE FOX THEATER, WHICH IS ON THE REGISTER OF NATIONAL REGISTER OF HISTORIC BUILDINGS. 412080 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 X WEILING ZHU 5094647055 818 W RIVERSIDE MEZANINE SPOKANE WA 99201 X MATT EWERS PRESIDENT 3.00 X X 0 0 0 CATHERINE C MOYE VICE PRESIDENT 2.00 X X 0 0 0 KATHY BIXLER SECRETARY 2.00 X X 0 0 0 RICHARD BOUTZ TREASURER 2.00 X X 0 0 0 DAVID BROOM DIRECTOR 1.00 X 0 0 0 ANN FENNESSY DIRECTOR 1.00 X 0 0 0 RICHARD TRUDELL DIRECTOR 1.00 X 0 0 0 DOUG BELANGER DIRECTOR 1.00 X 0 0 0 0 0 0 0 0 0 0 0 396033 396033 179307 179307 2248955 1929578 319377 319377 319377 894717 0 0 498684 329099 329099 2929 2929 82981 82981 19371 19371 23519 23519 457899 412080 45819 0 1138973 846370 425000 428709 9648385 12580268 11212358 13855347 3714 20105 3714 20105 X 1368326 1693218 9840318 12142024 11208644 13835242 11212358 13855347 X 436818 2189779 1 X X 0 1 X 1 0 X 496564 43775 101933 2385158 359775 3387205 496564 43775 101933 2385158 359775 3387205 2101678 1285527 171122 258580 295262 221201 179307 1125472 4512677 0.28490 0.29060 X PART II, SECTION C, LINE 17A, FACTS AND CIRCUMSTANCES TEST CURRENT YEAR FACTS AND CIRCUMSTANCES TO BE CONSIDERED A PUBLICLY SUPPORTED ORGANIZATION UNDER 509(A)(1) FOR THE YEAR ENDED JUNE 30, 2021. SPOKANE SYMPHONY AND FOX THEATER ENDOWMENT FUND FAILS TO MEET THE PUBLIC SUPPORT TEST FOR THE YEARS ENDED JUNE 30, 2016 THROUGH JUNE 30, 2021 . HOWEVER, BASED ON THE FOLLOWING FACTS AND CIRCUMSTANCES, THE ORGANIZATION SHOULD CONTINUE TO BE RECOGNIZED AS A PUBLICLY SUPPORTED ORGANIZATION UNDER INTERNAL REVENUE CODE 509(A)(1). TEN PERCENT OF SUPPORT: THE TOTAL AMOUNT OF PUBLIC SUPPORT FOR THE ORGANIZATION DURING THE ABOVE MENTIONED PERIOD IS 28.49%. THEREFORE, THE PUBLIC SUPPORT IS GREATER THAN THE REQUIRED 10%. ATTRACTION OF PUBLIC SUPPORT: THE ORGANIZATION DOES NOT RECEIVE MORE THAN 33 1/3% OF ITS SUPPORT FROM GOVERNMENT UNITS OR THE GENERAL PUBLIC. HOWEVER, THE ORGANIZATION MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC. THIS ACTIVITY INCLUDES, BUT IS NOT LIMITED TO, PERIODIC PUBLIC CAMPAIGNS FOR SUPPORT. SOURCES OF SUPPORT: SPOKANE SYMPHONY AND FOX THEATER ENDOWMENT FUND DOES NOT RECEIVE SUPPORT FROM A SINGLE FAMILY; RATHER IT RECEIVES SUPPORT FROM MEMBERS OF THE GENERAL PUBLIC. THE ORGANIZATION RECEIVED A PORTION OF ITS SUPPORT FROM INDIVIDUALS IN THE COMMUNITY. REPRESENTATIVE GOVERNING BODY: SPOKANE SYMPHONY AND FOX THEATER ENDOWMENT FUND IS SERVED BY A GOVERNING BODY THAT REPRESENTS THE INTEREST OF THE PUBLIC; IT DOES NOT REPRESENT THE INTEREST OF THE DONORS OF SPOKANE SYMPHONY AND FOX THEATER ENDOWMENT FUND. THESE REPRESENTATIVES ENSURE THAT THE ORGANIZATION MEETS THE NEEDS OF THE MUSIC AND ENTERTAINMENT COMMUNITY AND THE BROAD INTERESTS OF THE PUBLIC BY PROVIDING FUNDING FOR A PUBLIC CHARITY THAT PROVIDES BENEFITS TO THE GENERAL PUBLIC. BASED ON THE FACTS AND CIRCUMSTANCES, SPOKANE SYMPHONY AND FOX THEATER ENDOWMENT FUND SHOULD CONTINUE TO BE CONSIDERED AS PUBLICLY SUPPORTED UNDER INTERNAL REVENUE CODE 509(A)(1). RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11208643 359775 2641739 329098 45819 13835240 9581812 2342637 2893 623804 94895 11208643 9541396 101933 523803 474753 110567 9581812 8878023 1048863 593477 869903 109064 9541396 8169442 496564 789271 362979 214275 8878023 0.12238 0.64009 0.23753 0 0 0 X 4639648 2189779 1967232 4157011 482637 82981 329099 412080 894717 2705795 2659976 2659976 45819 82981 329099 412080 457899 PART V, LINE 4: THE ENDOWMENT FUNDS WILL BE USED TO SUPPORT THE VARIOUS ACTIVITIES OF THE SPOKANE SYMPHONY SOCIETY AND FOX THEATER. PART X, LINE 2: THE SYMPHONY AND THE ENDOWMENT ARE ORGANIZED AS WASHINGTON STATE NONPROFIT CORPORATIONS AND HAVE BEEN RECOGNIZED BY THE IRS AS EXEMPT FROM FEDERAL INCOME TAXES UNDER IRC SECTION 501(A) AS ORGANIZATIONS DESCRIBED IN IRC SECTION 501(C)(3), QUALIFY FOR THE CHARITABLE CONTRIBUTION DEDUCTION, AND HAVE BEEN DETERMINED NOT BE PRIVATE FOUNDATIONS. EACH ENTITY IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE ENTITIES ARE SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THEIR EXEMPTION PURPOSES. THE SYMPHONY DETERMINED THAT EACH ENTITY IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (990-T) WITH THE IRS. MANAGEMENT BELIEVES THAT EACH ENTITY HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEND AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE UNCERTAIN TAX POSTIIONS 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: AFFILIATED ENTITIES REVENUE 1,967,232. PART XI, LINE 4B - OTHER ADJUSTMENTS: SHARED EXPENSES 329,099. PART XII, LINE 2D - OTHER ADJUSTMENTS: AFFLILIATED ENTITIES EXPENSES 2,659,976. PART XII, LINE 4B - OTHER ADJUSTMENTS: SHARED EXPENSES 329,099. 1 SPOKANE SYMPHONY SOCIETY 818 W RIVERSIDE MEZZANINE SPOKANE WA 99201 910730435 501(C)(3) 329099 SUPPORT ACTIVITES OF SPOKANE SYMPHONY AND FOX THEATER. 1 0 PART I, LINE 2: THE PRESIDENT OF THE FUND SELECTS A MEMBER FROM THE BOARD TO PARTICIPATE AS AN INVITED GUEST IN THE FINANCE COMMIITTE MEETINGS OF THE SYMPHONY BOARD. QUARTERLY THE SYMPHONY REPORTS TO BOTH BOARDS ON DONATIONS ACCEPTED BY THE SYMPHONY ON THEIR OWN BEHALF OR BY THE FUND, AND COMPLIANCE BY EITHER WITH THE UNIFORM GIFT ACCEPTANCE POLICY. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH BROAD AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BOARD. FORM 990, PART VI, SECTION B, LINE 11B ALL BOARD MEMBERS ARE PROVIDED A COPY OF THE FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST FORM 990, PART XI, LINE 9: ROUNDING 1. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE EITHER ITS OVERSIGHT PROCESS OF THE AUDITED FINANCIAL STATEMENTS OR ITS SELECTION PROCESS OF AN INDEPENDENT DURING THE TAX YEAR.