PORTLAND YOUTH PHILHARMONIC ASSOCIATION: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
PORTLAND YOUTH PHILHARMONIC ASSOCIATION (EIN 93-0386902)
Tax period
2013-06-01 to 2014-05-31
Filed
2014-12-17
IRS object ID
201403519349300950
Schema version
2013v3.0
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

FieldValueIRS element (for citing)
Return2014-12-17T16:45:36-06:00ReturnTs
Tax Period End2014-05-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN930743240PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HOFFMAN STEWART & SCHMIDT PCBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14900 MEADOWS ROAD STE 200AddressLine1
CityLAKE OSWEGOCity
StateORState
ZIP Code970353295ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-06-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN930386902EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PORTLAND YOUTH PHILHARMONIC ASSOCIATIONBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlPORTBusinessNameControlTxt
Phone5032235939PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line19320 SW BARBUR BLVD NO 140AddressLine1
CityPORTLANDCity
StateORState
ZIP Code972195404ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKIRI MURAKAMI-LOEHMANNPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone5032235939PhoneNum
Signature2014-12-09SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJASON HALLPreparerPersonNm
PTINP00960849PTIN
Phone5032205900PhoneNum
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerKIRI MURAKAMI-LOEHMANNPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line19320 SW BARBUR BLVD NO 140AddressLine1
CityPORTLANDCity
StateORState
ZIP Code972195404ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$1,571,739GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.PORTLANDYOUTHPHIL.ORGWebsiteAddressTxt
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation1925FormationYr
Legal Domicile StateORLegalDomicileStateCd
Activity Or MissionTO MAINTAIN THE FINEST POSSIBLE YOUTH ORCHESTRAS TO INSPIRE AND EDUCATE YOUNG PEOPLE.ActivityOrMissionDesc
Voting Members Governing Body21VotingMembersGoverningBodyCnt
Voting Members Independent21VotingMembersIndependentCnt
Total Employee27TotalEmployeeCnt
Total Volunteers100TotalVolunteersCnt
Total Gross UBI$17,133TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm-$535NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$417,552PYContributionsGrantsAmt
CY Contributions Grants$339,583CYContributionsGrantsAmt
PY Program Service Revenue$281,957PYProgramServiceRevenueAmt
CY Program Service Revenue$288,171CYProgramServiceRevenueAmt
PY Investment Income$69,732PYInvestmentIncomeAmt
CY Investment Income$179,106CYInvestmentIncomeAmt
PY Other Revenue-$8,730PYOtherRevenueAmt
CY Other Revenue$30,010CYOtherRevenueAmt
PY Total Revenue$760,511PYTotalRevenueAmt
CY Total Revenue$836,870CYTotalRevenueAmt
PY Grants And Similar Paid$20,874PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$22,125CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$455,258PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$439,262CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$79,034CYTotalFundraisingExpenseAmt
PY Other Expenses$358,695PYOtherExpensesAmt
CY Other Expenses$380,681CYOtherExpensesAmt
PY Total Expenses$834,827PYTotalExpensesAmt
CY Total Expenses$842,068CYTotalExpensesAmt
PY Revenues Less Expenses-$74,316PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$5,198CYRevenuesLessExpensesAmt
Total Assets BOY$2,967,433TotalAssetsBOYAmt
Total Assets EOY$3,163,244TotalAssetsEOYAmt
Total Liabilities BOY$20,925TotalLiabilitiesBOYAmt
Total Liabilities EOY$88,449TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,946,508NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,074,795NetAssetsOrFundBalancesEOYAmt
MissionIT IS THE PURPOSE OF THE PORTLAND YOUTH PHILHARMONIC ASSOCIATION TO MAINTAIN THE FINEST POSSIBLE YOUTH ORCHESTRAS IN ORDER TO INSPIRE AND EDUCATE YOUNG PEOPLE THROUGH PERFORMING SYMPHONIC MUSIC AND TO PROVIDE A CULTURAL ASSET FOR THE COMMUNITY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$641,798ExpenseAmt
Grant$22,125GrantAmt
Revenue$288,171RevenueAmt
DescDURING THE YEAR ENDED MAY 31, 2014, THE PORTLAND YOUTH PHILHARMONIC ASSOCIATION EDUCATED, INSPIRED AND TRAINED OVER 300 YOUNG MUSICIANS IN THE PERFORMANCE OF A REPERTOIRE WHICH CLOSELY PARALLELS THAT OF MAJOR PROFESSIONAL ORCHESTRAS.Desc
Total Program Service Expenses$641,798TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent EndowmentsYes (1)TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document14IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee27EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo ContributionsYes (1)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (1)QuidProQuoContriDisclInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members21GoverningBodyVotingMembersCnt
Independent Voting Member21IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldORStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SARA STEINMANBusinessNameLine1
FieldValueIRS element (for citing)
Phone5032235939PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line19320 SW BARBUR BLVD STE 140AddressLine1
CityPORTLANDCity
StateORState
ZIP Code972195404ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (23 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JOSEPH G RAKOSKI
PRESIDENT5.00Yes (X)Yes (X)$0$0$0
JAN JOHN
PAST PRESIDENT2.00Yes (X)Yes (X)$0$0$0
JULIE KIM MD
VICE PRESIDENT5.00Yes (X)Yes (X)$0$0$0
ANNETTE DUNCAN
TREASURER4.00Yes (X)Yes (X)$0$0$0
ALICIA BELL
RECORDING SECRETARY1.00Yes (X)Yes (X)$0$0$0
RICHARD DOBROW
CORPORATE SECRETARY1.00Yes (X)Yes (X)$0$0$0
SUE AUWERTER
VICE PRESIDENT1.00Yes (X)Yes (X)$0$0$0
SUE BLACK
DIRECTOR1.00Yes (X)$0$0$0
GILLIAN BUNKER
DIRECTOR3.00Yes (X)$0$0$0
BRENDA HUMMELT
DIRECTOR1.00Yes (X)$0$0$0
GREG EWER
DIRECTOR1.00Yes (X)$0$0$0
GENE E FOLEY JR
VICE PRESIDENT5.00Yes (X)Yes (X)$0$0$0
JINHO KIM MD
DIRECTOR2.00Yes (X)$0$0$0
CARYN J KUNKLE
DIRECTOR2.00Yes (X)$0$0$0
KATHY LANG
DIRECTOR2.00Yes (X)$0$0$0
JOHN LANGSLET
DIRECTOR1.00Yes (X)$0$0$0
MIRANDA MOY
DIRECTOR1.00Yes (X)$0$0$0
CAROL SMITH
DIRECTOR1.00Yes (X)$0$0$0
BECKY SIMMONS
DIRECTOR1.00Yes (X)$0$0$0
KEVIN LEFOHN
EXECUTIVE DIRECTOR37.50Yes (X)$51,775$0$0
DAVID HATTNER
MUSIC DIRECTOR37.50Yes (X)$73,750$0$0
MARY ANNE REES
EXECUTIVE DIRECTOR37.50Yes (X)$22,417$0$0
JED SHAY
EXECUTIVE DIRECTOR37.50Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$147,942TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Fundraising$4,450FundraisingAmt
Government Grants$58,058GovernmentGrantsAmt
All Other Contributions$277,075AllOtherContributionsAmt
Noncash Contributions$22,784NoncashContributionsAmt
Total Contributions$339,583TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION711190$181,534$181,534
CONCERTS711190$106,637$106,637
FieldValueIRS element (for citing)
Total Program Service Revenue$288,171TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$107,724TotalRevenueColumnAmt
Exclusion$107,724ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Personal$590PersonalAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Personal$0PersonalAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Personal$590PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$590TotalRevenueColumnAmt
Related Or Exempt Func Income$590RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$765,370SecuritiesAmt
Other$17,000OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$699,978SecuritiesAmt
Other$11,010OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$65,392SecuritiesAmt
Other$5,990OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$71,382TotalRevenueColumnAmt
Exclusion$71,382ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$24,260FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$4,450ContriRptFundraisingEventAmt
Fundraising Direct Expenses$14,364FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$9,896TotalRevenueColumnAmt
Exclusion$9,896ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$11,908GrossSalesOfInventoryAmt
Cost Of Goods Sold$9,517CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,391TotalRevenueColumnAmt
Related Or Exempt Func Income$2,391RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescADVERTISINGDesc
Business541800BusinessCd
Total Revenue Column$17,133TotalRevenueColumnAmt
Unrelated Business Revenue$17,133UnrelatedBusinessRevenueAmt
FieldValueIRS element (for citing)
Other Revenue Total$17,133OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$836,870TotalRevenueColumnAmt
Related Or Exempt Func Income$291,152RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$17,133UnrelatedBusinessRevenueAmt
Exclusion$189,002ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$22,125TotalAmt
Program Services$22,125ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$142,562TotalAmt
Program Services$76,983ProgramServicesAmt
Management And General$22,810ManagementAndGeneralAmt
Fundraising$42,769FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$235,208TotalAmt
Program Services$203,132ProgramServicesAmt
Management And General$30,154ManagementAndGeneralAmt
Fundraising$1,922FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$26,196TotalAmt
Program Services$20,160ProgramServicesAmt
Management And General$3,560ManagementAndGeneralAmt
Fundraising$2,476FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$35,296TotalAmt
Program Services$27,162ProgramServicesAmt
Management And General$4,797ManagementAndGeneralAmt
Fundraising$3,337FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$6,637TotalAmt
Management And General$6,637ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$57,873TotalAmt
Program Services$44,345ProgramServicesAmt
Management And General$13,509ManagementAndGeneralAmt
Fundraising$19FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$23,852TotalAmt
Program Services$23,812ProgramServicesAmt
Fundraising$40FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$67,433TotalAmt
Program Services$45,061ProgramServicesAmt
Management And General$16,036ManagementAndGeneralAmt
Fundraising$6,336FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$73,760TotalAmt
Program Services$54,184ProgramServicesAmt
Management And General$10,560ManagementAndGeneralAmt
Fundraising$9,016FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$9,542TotalAmt
Program Services$9,382ProgramServicesAmt
Management And General$160ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$12,497TotalAmt
Program Services$8,780ProgramServicesAmt
Management And General$3,717ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$13,284TotalAmt
Program Services$9,501ProgramServicesAmt
Management And General$1,414ManagementAndGeneralAmt
Fundraising$2,369FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
PERFORMANCE VENUES$83,842$83,842
TRAINING$13,540$460$3,930$9,150
MISCELLANEOUS$9,555$6,109$2,958$488
INSTRUMENT MAINTENANCE$5,262$5,262

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$3,604TotalAmt
Program Services$1,498ProgramServicesAmt
Management And General$994ManagementAndGeneralAmt
Fundraising$1,112FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$842,068TotalAmt
Program Services$641,798ProgramServicesAmt
Management And General$121,236ManagementAndGeneralAmt
Fundraising$79,034FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$6,368BOYAmt
EOY$7,271EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$93,509BOYAmt
EOY$91,977EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$9,614BOYAmt
EOY$34,816EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$14,584BOYAmt
EOY$76,160EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$408,856LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$179,636LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$203,065BOYAmt
EOY$229,220EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$2,640,293BOYAmt
EOY$2,723,800EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,967,433BOYAmt
EOY$3,163,244EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$17,715BOYAmt
EOY$20,574EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$3,210BOYAmt
EOY$67,875EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$20,925BOYAmt
EOY$88,449EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$919,824BOYAmt
EOY$874,123EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$621,966BOYAmt
EOY$777,308EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,404,718BOYAmt
EOY$1,423,364EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,946,508BOYAmt
EOY$3,074,795EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,967,433BOYAmt
EOY$3,163,244EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$5,198ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$133,485NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$339,961CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$404,869CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$328,344CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$417,552CurrentTaxYearMinus1YearAmt
Current Tax Year$339,583CurrentTaxYearAmt
Total$1,830,309TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$339,961CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$404,869CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$328,344CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$417,552CurrentTaxYearMinus1YearAmt
Current Tax Year$339,583CurrentTaxYearAmt
Total$1,830,309TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$1,830,309PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$48,868CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$52,430CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$61,631CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$33,409CurrentTaxYearMinus1YearAmt
Current Tax Year$108,314CurrentTaxYearAmt
Total$304,652TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$2,445CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,745CurrentTaxYearMinus2YearsAmt
Current Tax Year$27,029CurrentTaxYearAmt
Total$33,219TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$13,079CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,994CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$529CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$18,985CurrentTaxYearMinus1YearAmt
Total$35,587TotalAmt
FieldValueIRS element (for citing)
Total Support$2,203,767TotalSupportAmt
Gross Receipts Rltd Activities$2,252,470GrossReceiptsRltdActivitiesAmt
Public Support CY1700.83050PublicSupportCY170Pct
Public Support PY1700.86270PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,640,293BeginningYearBalanceAmt
Contributions$18,646ContributionsAmt
Investment Earnings Or Losses$299,861InvestmentEarningsOrLossesAmt
Other Expenditures$235,000OtherExpendituresAmt
End Year Balance$2,723,800EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,432,733BeginningYearBalanceAmt
Contributions$14,393ContributionsAmt
Investment Earnings Or Losses$315,467InvestmentEarningsOrLossesAmt
Other Expenditures$122,300OtherExpendituresAmt
End Year Balance$2,640,293EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,668,849BeginningYearBalanceAmt
Contributions$32,055ContributionsAmt
Investment Earnings Or Losses-$148,171InvestmentEarningsOrLossesAmt
Other Expenditures$120,000OtherExpendituresAmt
End Year Balance$2,432,733EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,340,348BeginningYearBalanceAmt
Investment Earnings Or Losses$448,501InvestmentEarningsOrLossesAmt
Other Expenditures$120,000OtherExpendituresAmt
End Year Balance$2,668,849EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,035,267BeginningYearBalanceAmt
Contributions$44,794ContributionsAmt
Investment Earnings Or Losses$360,287InvestmentEarningsOrLossesAmt
Grants Or Scholarships$19,125GrantsOrScholarshipsAmt
Other Expenditures$54,424OtherExpendituresAmt
Administrative Expenses$26,451AdministrativeExpensesAmt
End Year Balance$2,340,348EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.20620BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.52260PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.27120TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgYes (1)EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$325,307OtherCostOrOtherBasisAmt
Depreciation$128,940DepreciationAmt
Book Value$196,367BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$83,549OtherCostOrOtherBasisAmt
Depreciation$50,696DepreciationAmt
Book Value$32,853BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$229,220TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$963,718TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$133,485NetUnrealizedGainsInvstAmt
Revenue Not Reported$133,485RevenueNotReportedAmt
Revenue Subtotal$830,233RevenueSubtotalAmt
Investment Expenses Not Incld$6,637InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$6,637RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$836,870TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$835,431TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$835,431ExpensesSubtotalAmt
Investment Expenses Not Incld2$6,637InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$6,637ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$842,068TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:THE PORTLAND YOUTH PHILHARMONIC ENDOWMENT FUND IS INTENDED TO CREATE A PREDICTABLE STREAM OF FUNDING TO PYP PROGRAMS.
PART X, LINE 2:PORTLAND YOUTH PHILHARMONIC ASSOCIATION HAS NO UNCERTAIN TAX POSITIONS.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Name Of Event1FALL FASHION SHOWNameOfEvent1Amt
Gross Receipts Event1$28,710GrossReceiptsEvent1Amt
Charitable Contri Event1$4,450CharitableContriEvent1Amt
Gross Revenue Event1$24,260GrossRevenueEvent1Amt
Rent Facility Costs Event1$6,050RentFacilityCostsEvent1Amt
Other Direct Expenses Event1$8,314OtherDirectExpensesEvent1Amt
Gross Receipts Total$28,710GrossReceiptsTotalAmt
Charitable Contributions Tot$4,450CharitableContributionsTotAmt
Gross Revenue Total Events$24,260GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events$6,050RentFcltyCostsTotalEventsAmt
Oth Direct Expnss Total Events$8,314OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$14,364DirectExpenseSummaryEventsAmt
Net Income Summary$9,896NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)

Grant TypeGrantTypeTxtRecipientRecipientCntCash GrantCashGrantAmt
FINANCIAL AID34$14,105
SCHOLARSHIPS10$6,025
SUMMER SCHOLARSHIPS7$1,995

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationPYP AWARDS FINANCIAL AID BASED ON PROVEN NEED FOR MUSICIANS ACCEPTED INTO THE ORGANIZATION BY AUDITION. APPLICATIONS ARE REVIEWED BY A COMMITTEE OF BOARD AND STAFF. AWARDS TO SUCCESSFUL APPLICANTS ARE GRANTED AS A CREDIT TO TUITION ACCOUNTS. MUSICIANS ARE REQUIRED TO PARTICIPATE IN A PYP ORCHESTRA FOR THE FULL SEASON. IF THE MUSICIAN DOES NOT FULFILL THIS OBLIGATION, THEY ARE ASKED TO REPAY FINANCIAL AID FUNDS AWARDED.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 1THE PRESIDENT OF THE BOARD OF DIRECTORS FOR PYP SHALL SERVE AS THE CHAIR OF THE EXECUTIVE COMMITTEE. THE COMMITTEE SHALL INCLUDE THE PRESIDENT, VICE PRESIDENT, TREASURER, RECORDING SECRETARY, CORPORATE SECRETARY, AND ANY OTHER COMMITTEE CHAIR DESIGNATED BY THE PRESIDENT. THE EXECUTIVE COMMITTEE, MADE UP OF OFFICERS AND OTHER DIRECTORS APPOINTED BY THE PRESIDENT, IS RESPONSIBLE FOR CONDUCTING THE AFFAIRS OF THE ASSOCIATION BETWEEN BOARD MEETINGS. THIS INCLUDES IDENTIFYING IMPORTANT ISSUES FOR CONCISE AND FACTUAL PRESENTATION AT BOARD MEETINGS, AND ACTING ON BEHALF OF AND IN THE BEST INTERESTS OF THE ASSOCIATION AND ITS BOARD. WHEN AN EMERGENCY OR OTHER EXIGENCY REQUIRES IMMEDIATE ACTION AND A REGULAR OR SPECIAL MEETING IS PRECLUDED.
FORM 990, PART VI, SECTION A, LINE 6ANNUAL MEMBERS OF THE ASSOCIATION WHO PAID THEIR ANNUAL DUES FOR THE IMMEDIATE PAST YEAR ENDING THE MAY 31ST ARE ENTITLED TO VOTE. LIFE MEMBERS ARE ENTITLED TO VOTE WITHOUT REGARD TO PAYING ANNUAL MEMBERSHIP DUES FOR A GIVEN YEAR. THE DESIGNATED PARENT OR GUARDIAN MEMBERS OF CURRENT ORCHESTRA MEMBERS ARE ENTITLED TO VOTE. DESIGNATED PARENT OR GUARDIAN MEMBERS FROM THE IMMEDIATE PAST YEAR ARE ENTITLED TO VOTE PROVIDED THEIR CHILDREN CONTINUE TO BE ORCHESTRA MEMBERS. NEW DUES PAYING MEMBERS ARE ALSO ENTITLED TO VOTE PROVIDED THEY PAID THEIR ANNUAL DUES AT LEAST FORTY-FIVE (45) DAYS PRIOR TO THE DATE OF THE ANNUAL MEETING.
FORM 990, PART VI, SECTION A, LINE 7AANNUAL MEMBERS OF THE ASSOCIATION WHO PAID THEIR ANNUAL DUES FOR THE IMMEDIATE PAST YEAR ENDING THE MAY 31ST ARE ENTITLED TO VOTE. LIFE MEMBERS ARE ENTITLED TO VOTE WITHOUT REGARD TO PAYING ANNUAL MEMBERSHIP DUES FOR A GIVEN YEAR. THE DESIGNATED PARENT OR GUARDIAN MEMBERS OF CURRENT ORCHESTRA MEMBERS ARE ENTITLED TO VOTE. DESIGNATED PARENT OR GUARDIAN MEMBERS FROM THE IMMEDIATE PAST YEAR ARE ENTITLED TO VOTE PROVIDED THEIR CHILDREN CONTINUE TO BE ORCHESTRA MEMBERS. NEW DUES PAYING MEMBERS ARE ALSO ENTITLED TO VOTE PROVIDED THEY PAID THEIR ANNUAL DUES AT LEAST FORTY-FIVE (45) DAYS PRIOR TO THE DATE OF THE ANNUAL MEETING.
FORM 990, PART VI, SECTION B, LINE 11THE 990 IS REVIEWED BY THE FINANCE MANAGER AND EXECUTIVE DIRECTOR. THE 990 IS SENT TO ALL MEMBERS OF THE BOARD OF DIRECTORS VIA E-MAIL, ASKING THEM TO REVIEW AND RESPOND WITH ANY QUESTIONS.
FORM 990, PART VI, SECTION B, LINE 12CTHE POLICY COVERS DIRECTORS, OFFICERS AND EMPLOYEES WHO ANNUALLY REVIEW AND UPDATE A CONFLICT OF INTEREST INFORMATION FORM. IF THERE IS ANY DISCLOSURE ON THE FORM (POSSIBLE OR OTHERWISE), IT IS REVIEWED BY THE ORGANIZATION'S BOARD PRESIDENT AND CORPORATE SECRETARY TO DETERMINE WHETHER A CONFLICT EXISTS. ANY ACTUAL CONFLICTS WOULD BE THEN DISCLOSED TO THE EXECUTIVE COMMITTEE WHO WOULD DETERMINE THE APPROPRIATE RESPONSE AND COURSE OF ACTION.
FORM 990, PART VI, SECTION B, LINE 15COMPENSATION IS REVIEWED BY THE BOARD OF DIRECTORS' EXECUTIVE COMMITTEE AND DATA FROM THE LEAGUE OF AMERICAN ORCHESTRAS IS CONSULTED.
FORM 990, PART VI, SECTION C, LINE 19GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 24EDUES AND LICENSES: PROGRAM SERVICE EXPENSES 1,498. MANAGEMENT AND GENERAL EXPENSES 994. FUNDRAISING EXPENSES 1,112. TOTAL EXPENSES 3,604.
FORM 990, PART XII, LINE 2C:THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

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