PORTLAND YOUTH PHILHARMONIC ASSOCIATION: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- PORTLAND YOUTH PHILHARMONIC ASSOCIATION (EIN 93-0386902)
- Tax period
- 2010-06-01 to 2011-05-31
- Filed
- 2012-04-17
- IRS object ID
- 201201089349300860
- Schema version
- 2010v3.4
- 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) |
|---|---|---|
| Timestamp | 2012-04-17T16:36:40-05:00 | Timestamp |
| Tax Period End Date | 2011-05-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MCDONALD JACOBS PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 520 SW YAMHILL STE 500 | AddressLine1 |
| City | PORTLAND | City |
| State | OR | State |
| ZIP Code | 97204 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-06-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 930386902 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PORTLAND YOUTH PHILHARMONIC ASSOCIATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | PORT | NameControl |
| Phone | 5032235939 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 520 SW 6TH AVE NO 820 | AddressLine1 |
| City | PORTLAND | City |
| State | OR | State |
| ZIP Code | 97204 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | KEVIN A LEFOHN | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 5032235939 | Phone |
| Date Signed | 2012-04-12 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | SANG AHN | Name |
| Phone | 5032270581 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | KEVIN A LEFOHN | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 520 SW 6TH AVE NO 820 | AddressLine1 |
| City | PORTLAND | City |
| State | OR | State |
| ZIP Code | 97204 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 1439606 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.PORTLANDYOUTHPHIL.COM | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1925 | YearFormation |
| State Legal Domicile | OR | StateLegalDomicile |
| Activity Or Mission Description | IT 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 23 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 23 | NbrIndependentVotingMembers |
| Total Nbr Employees | 21 | TotalNbrEmployees |
| Total Nbr Volunteers | 100 | TotalNbrVolunteers |
| Total Gross UBI | 12343 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 2445 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 339961 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 404869 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 240316 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 254854 | ProgramServiceRevenueCY |
| Investment Income Prior Year | -113651 | InvestmentIncomePriorYear |
| Investment Income Current Year | 68665 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 10192 | OtherRevenuePriorYear |
| Other Revenue Current Year | -3586 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 476818 | TotalRevenuePriorYear |
| Total Revenue Current Year | 724802 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 16615 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 407647 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 391962 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 63234 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 271822 | OtherExpensePriorYear |
| Other Expenses Current Year | 314419 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 679469 | TotalExpensesPriorYear |
| Total Expenses Current Year | 722996 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -202651 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 1806 | RevenuesLessExpensesCY |
| Total Assets BOY | 2610429 | TotalAssetsBOY |
| Total Assets EOY | 3010930 | TotalAssetsEOY |
| Total Liabilities BOY | 6833 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 25692 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 2603596 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 2985238 | NetAssetsOrFundBalancesEOY |
| Mission Description | IT 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 496086 | Expense |
| Revenue | 297752 | Revenue |
| Description | DURING THE YEAR ENDED MAY 31, 2011, 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. | Description |
| Total Program Service Expense | 496086 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 14 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 21 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 23 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 23 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | OR | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LYNNELLE SMITH | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 5032235939 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 520 SW 6TH AVE NO 820 | AddressLine1 |
| City | PORTLAND | City |
| State | OR | State |
| ZIP Code | 97204 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (24 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| JAN AHRENS JOHN | ||||||
| PRESIDENT | 5.00 | X | X | 0 | 0 | 0 |
| MICHAEL KOSMALA | ||||||
| VICE PRESIDENT | 5.00 | X | X | 0 | 0 | 0 |
| JINHO KIM | ||||||
| VICE PRESIDENT | 5.00 | X | X | 0 | 0 | 0 |
| ANNETTE DUNCAN | ||||||
| TREASURER | 5.00 | X | X | 0 | 0 | 0 |
| JOE RAKOSKI | ||||||
| CORPORATE SECRETARY | 5.00 | X | X | 0 | 0 | 0 |
| KAREN WAGNER | ||||||
| RECORDING SECRETARY | 5.00 | X | X | 0 | 0 | 0 |
| ED BARD | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| ALICIA BELL | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| BRAD BLEYTHING | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| JOHN COLETTI | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| ROBIN COOK | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| MARK COUSINS | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| PETER DE GRAFF | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| GENE FOLEY | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| SID GREEN | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| CARYN KUNKLE | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| KATHY LANG | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| JOHN LANGSLET | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| ERLING NEILSON | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| DUNCAN PORTER | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| JULIE KIM | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| LOUISE ROBERTS | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| KEVIN A LEFOHN | ||||||
| EXECUTIVE DIRECTOR | 37.50 | X | 23057 | 0 | 754 | |
| DAVID HATTNER | ||||||
| MUSIC DIRECTOR | 37.50 | X | 61050 | 0 | 2676 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 84107 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 3430 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Fundraising Events | 61287 | FundraisingEvents |
| Government Grants | 48476 | GovernmentGrants |
| All Other Contributions | 295106 | AllOtherContributions |
| Noncash Contributions | 4839 | NoncashContributions |
| Total Contributions | 404869 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| TUITION | 900099 | 162609 | 162609 | |
| CONCERTS | 711190 | 79902 | 79902 | |
| PROGRAM ADVERTISING | 541800 | 12343 | 12343 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 254854 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 52430 | TotalRevenueColumn |
| Exclusion | $52,430 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 715609 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 699374 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 16235 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 16235 | TotalRevenueColumn |
| Exclusion | $16,235 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 2944 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 61287 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 8990 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -6046 | TotalRevenueColumn |
| Exclusion | -$6,046 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 8900 | GrossSalesOfInventory |
| Cost Of Goods Sold | 6440 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2460 | TotalRevenueColumn |
| Related Or Exempt Function Income | 2460 | RelatedOrExemptFunctionIncome |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 724802 | TotalRevenueColumn |
| Related Or Exempt Function Income | 244971 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 12343 | UnrelatedBusinessRevenue |
| Exclusion | $62,619 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16615 | Total |
| Program Services | 16615 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 114750 | Total |
| Program Services | 75033 | ProgramServices |
| Management And General | 39717 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 223469 | Total |
| Program Services | 146122 | ProgramServices |
| Management And General | 77347 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 22160 | Total |
| Program Services | 8944 | ProgramServices |
| Management And General | 13216 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 31583 | Total |
| Program Services | 20552 | ProgramServices |
| Management And General | 11031 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13693 | Total |
| Management And General | 13693 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 26755 | Total |
| Management And General | 21780 | ManagementAndGeneral |
| Fundraising | 4975 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 40400 | Total |
| Program Services | 40400 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 44969 | Total |
| Program Services | 12527 | ProgramServices |
| Management And General | 29998 | ManagementAndGeneral |
| Fundraising | 2444 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6553 | Total |
| Management And General | 6553 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 35954 | Total |
| Management And General | 35954 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2126 | Total |
| Program Services | 1630 | ProgramServices |
| Management And General | 496 | ManagementAndGeneral |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 450 | Total |
| Program Services | 100 | ProgramServices |
| Management And General | 350 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 23 | Total |
| Management And General | 23 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9576 | Total |
| Program Services | 7464 | ProgramServices |
| Management And General | 2112 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6155 | Total |
| Management And General | 6155 | ManagementAndGeneral |
Other Expenses OtherExpenses (2 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| CONCERT/REHEARSAL HALL | 127765 | 127765 | ||
| ADMIN ALLOCATION | 0 | 38934 | -94749 | 55815 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 722996 | Total |
| Program Services | 496086 | ProgramServices |
| Management And General | 163676 | ManagementAndGeneral |
| Fundraising | 63234 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 29609 | BOY |
| EOY | -4619 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 162727 | BOY |
| EOY | 135728 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2630 | BOY |
| EOY | 102962 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6123 | BOY |
| EOY | 11958 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 366034 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 168091 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 201779 | BOY |
| EOY | 197943 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2207561 | BOY |
| EOY | 2566958 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2610429 | BOY |
| EOY | 3010930 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4458 | BOY |
| EOY | 22167 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2375 | BOY |
| EOY | 3525 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6833 | BOY |
| EOY | 25692 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 987386 | BOY |
| EOY | 1105068 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 257940 | BOY |
| EOY | 521900 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1358270 | BOY |
| EOY | 1358270 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2603596 | BOY |
| EOY | 2985238 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2610429 | BOY |
| EOY | 3010930 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 1806 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 379836 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 432311 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 351274 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 311736 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 339961 | CurrentTaxYearMinus1Year |
| Current Tax Year | 404869 | CurrentTaxYear |
| Total | 1840151 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 432311 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 351274 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 311736 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 339961 | CurrentTaxYearMinus1Year |
| Current Tax Year | 404869 | CurrentTaxYear |
| Total | 1840151 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amounts Subst Contributors Total | 50433 | AmountsSubstContributorsTotal |
| Public Support Total170 | 1789718 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 73812 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 76874 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 48809 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 48868 | CurrentTaxYearMinus1Year |
| Current Tax Year | 52430 | CurrentTaxYear |
| Total | 300793 | Total |
Net UBI NetUBI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | 2445 | CurrentTaxYear |
| Total | 2445 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | 13079 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2994 | CurrentTaxYear |
| Total | 16073 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 2159462 | TotalSupport |
| Gross Receipts From Admissions Etc | 1622821 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.82880 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.82800 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 2340348 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 448501 | InvestmentEarningsOrLosses |
| Other Expenditures | 120000 | OtherExpenditures |
| End Of Year Balance | 2668849 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 2035267 | BeginningOfYearBalance |
| Contributions | 44794 | Contributions |
| Investment Earnings Or Losses | 360287 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 19125 | GrantsOrScholarships |
| Other Expenditures | 54424 | OtherExpenditures |
| Administrative Expenses | 26451 | AdministrativeExpenses |
| End Of Year Balance | 2340348 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 2742879 | BeginningOfYearBalance |
| Contributions | 10000 | Contributions |
| Investment Earnings Or Losses | -578362 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 10953 | GrantsOrScholarships |
| Other Expenditures | 90916 | OtherExpenditures |
| Administrative Expenses | 37381 | AdministrativeExpenses |
| End Of Year Balance | 2035267 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.31950 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.17150 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.50900 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 1 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 282812 | OtherCostOrOtherBasis |
| Depreciation | 120953 | Depreciation |
| Book Value | 161859 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 83222 | OtherCostOrOtherBasis |
| Depreciation | 47138 | Depreciation |
| Book Value | 36084 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 197943 | TotalOfBookValueLandBuildings |
| Total Revenue | 724802 | TotalRevenue |
| Total Expenses | 722996 | TotalExpenses |
| Excess Or Deficit For Year | 1806 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 379836 | NetUnrealizedGLOnInvestments |
| Total Adjustments | 379836 | TotalAdjustments |
| Excess Or Deficit Per FS | 381642 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 1104638 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 379836 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 379836 | RevenueNotRptdF990 |
| Revenue Subtotal | 724802 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 724802 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 722996 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 722996 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 722996 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: | Identifier |
| Return Reference | PART V, LINE 4: | ReturnReference |
| Explanation | THE PORTLAND YOUTH PHILHARMONIC ENDOWMENT FUND IS INTENDED TO CREATE A PREDICTABLE STREAM OF FUNDING TO PYP PROGRAMS. | Explanation |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | BREAKFAST | NameOfEvent1 |
| Gross Receipts Event1 | 64231 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 64287 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | -56 | GrossRevenueEvent1 |
| Rent Facility Costs Event1 | 1733 | RentFacilityCostsEvent1 |
| Food And Beverage Event1 | 4956 | FoodAndBeverageEvent1 |
| Entertainment Event1 | 850 | EntertainmentEvent1 |
| Other Direct Expenses Event1 | 1451 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 64231 | GrossReceiptsTotal |
| Charitable Contributions Total | 64287 | CharitableContributionsTotal |
| Gross Revenue Total Events | -56 | GrossRevenueTotalEvents |
| Rent Facility Costs Total Events | 1733 | RentFacilityCostsTotalEvents |
| Food And Beverage Total Events | 4956 | FoodAndBeverageTotalEvents |
| Entertainment Total Events | 850 | EntertainmentTotalEvents |
| Other Direct Expenses Total Events | 1451 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 8990 | DirectExpenseSummaryEvents |
| Net Income Summary | -9046 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 0 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII (2 entries)
| Type Of GrantTypeOfGrant | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant |
|---|---|---|
| FINANCIAL AID | 29 | 14615 |
| SUMMER SCHOLOARSHIPS | 4 | 2000 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | ANNUAL MEMBERS OF THE ASSOCIATION WHO PAID THEIR ANNUAL DUES FOR THE IMMEDIATE PAST YEAR ENDING ON 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 7A | ANNUAL MEMBERS OF THE ASSOCIATION WHO PAID THEIR ANNUAL DUES FOR THE IMMEDIATE PAST YEAR ENDING ON 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 11 | BEFORE FILING, A COPY OF THE 990 WILL BE SENT TO ALL MEMBERS OF THE BOARD OF DIRECTORS VIA E-MAIL, ASKING THEM TO REVIEW AND RESPOND WITH ANY QUESTIONS OR COMMENTS WITHIN ONE WEEK (SO FILING IS NOT DELAYED). THE EXECUTIVE DIRECTOR AND FINANCE MANAGER WILL ALSO REVIEW THE 990 AT THE SAME TIME. | |
| THE 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 12C | |
| EXECUTIVE DIRECTOR-PROCESS LAST UNDERTAKEN IN 2010 DURING WHICH DATA WAS COLLECTED FROM THE LEAGUE OF AMERICAN ORCHESTRAS REGARDING COMPENSATION FOR EXECUTIVES OF SIMILAR SIZED YOUTH ORCHESTRAS WITH SIMILAR BUDGETS. MUSIC DIRECTOR (OTHER OFFICER)-THE PROCESS WAS LAST UNDERTAKEN IN 2008, DURING WHICH DATA WAS COLLECTED FROM THE LEAGUE OF AMERICAN ORCHESTRAS REGARDING COMPENSATION FOR MUSIC DIRECTORS OF SIMILAR SIZED YOUTH ORCHESTRAS WITH SIMILAR BUDGETS. FOR BOTH POSITIONS, THE BOARD OF DIRECTORS' EXECUTIVE COMMITTEE REVIEWED THE OUTSIDE DATA AND RESOURCES OF THE ORGANIZATION, DELIBERATED AND THEN DETERMINED THE APPROPRIATE SALARY FOR EACH POSITION. THE EXECUTIVE COMMITTEE REVIEWS EACH POSTION ANNUALLY AND MAY RECOMMEND COLA AND/OR OTHER CHANGES TO COMPENSATION BASED ON THE PERFORMANCE AND RESOURCES OF THE ORGANIZATION. | FORM 990, PART VI, SECTION B, LINE 15 | |
| THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC. | FORM 990, PART VI, SECTION C, LINE 19 | |
| CHANGES IN NET ASSETS OR FUND BALANCES: | NET UNREALIZED GAINS ON INVESTMENTS: 379,836. | FORM 990, PART XI, LINE 5: |
| THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. | FORM 990, PART XII, LINE 2C |
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