2024-02-21T16:18:13-06:00 2023-05-31 351307701 KRUGGEL LAWTON & COMPANY LLC 526 UPTON DRIVE ST JOSEPH MI 49085 990 2022-06-01 386090138 SOUTHWEST MICHIGAN SYMPHONY ORCHESTRA ASSOCIATION INC SOUT 2699824030 513 SHIP STREET ST JOSEPH MI 49085 JESSICA ISHMAEL EXECUTIVE DIRECTOR 2699824030 2024-02-19 1 JESSICA ISHMAEL 999009999 1 ROBERT ALEX SCHAEFFER P01439018 2699830131 2024-02-19 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z BILL DOWNEY 513 SHIP STREET ST JOSEPH MI 49085 401580 0 X WWW.SMSO.ORG X 1951 MI PROVIDE MUSIC APPRECIATION TO THE COMMUNITY AND EDUCATE THE YOUTH WITH RESPECT TO MUSIC & MUSIC APPRECIATION. 10 10 166 28 0 0 427790 265169 149502 102251 0 0 86110 11459 663402 378879 0 0 0 0 273548 284843 0 0 52317 200751 311808 474299 596651 189103 -217772 502439 309405 13738 37486 488701 271919 PROVIDE MUSIC APPRECIATION TO THE COMMUNITY AND EDUCATE THE YOUTH WITH RESPECT TO MUSIC & MUSIC APPRECIATION. 0 0 314827 81771 COMMUNITY CONCERTS & MUSIC APPRECIATION. 36794 14230 YOUTH ORCHESTRA & MUSIC EDUCATION TO THE COMMUNITY 6250 PROGRAM ADVERTISING 351621 1 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 20 0 1 166 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 MI X THE ORGANIZATION 2699824030 513 SHIP STREET SAINT JOSEPH MI 49085 BILL DOWNEY PRESIDENT 0.00 X X 0 0 0 AFIYA LATHAM VP ADMINISTRATION 0.00 X X 0 0 0 GREG ZYJEWSKI VP EDUCATION 0.00 X X 0 0 0 KELSEY CHEYNE TRUSTEE 0.00 X 0 0 0 CHRISTOPHER CONLEY TRUSTEE 0.00 X 0 0 0 DENNIS DISCH TRUSTEE 0.00 X 0 0 0 MELANIE GOFF TRUSTEE 0.00 X 0 0 0 JEREMY THIELE TRUSTEE 0.00 X 0 0 0 ANDREW BENEDICT FISHER TRUSTEE 0.00 X 0 0 0 EMILY KIRCHNER TRUSTEE 0.00 X 0 0 0 JESSICA ISHMAEL EXECUTIVE DIRECTOR 40.00 X 38958 0 0 38958 0 0 0 0 0 0 0 13950 251219 265169 CONCERT ADMISSIONS 711130 81771 81771 YOUTH ORCHESTRA REGIST 711130 14230 14230 PROGRAM ADS 516210 6250 6250 102251 31845 22701 9144 9144 MISCELLANEOUS 900099 2315 2315 2315 378879 102251 0 11459 X 55000 55000 208186 59991 103736 44459 21657 1298 14251 6108 12210 12210 78246 78246 13398 13398 7599 7599 94318 84356 9962 1130 1130 12547 12547 6434 3217 3217 TRANSPORTATION 38137 38137 PRINTING 13539 13539 BANK & CREDIT CARD CHAR 9982 9982 MISCELLANEOUS 7187 7187 17081 4439 10892 1750 596651 351621 192713 52317 294147 96514 47920 20814 30972 29766 579 1206 148436 149426 11357 41445 502439 309405 5238 11649 8500 5327 0 20510 13738 37486 X 488701 271919 488701 271919 502439 309405 X -217772 990 X X 0 1 X 1 0 X 190821 371161 215055 443715 265169 1485921 190821 371161 215055 443715 265169 1485921 460275 1025646 1064 860 914 2838 1439 2315 3754 1492513 1018534 0.68720 0.68810 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 148432 26460 19132 6334 149426 172017 -10813 26346 8048 148432 148835 29971 5228 1561 172017 165861 25935 40000 2961 148835 218005 1065 41350 11859 165861 1.00000 0 0 30972 29766 1206 1206 INVESTMENTS 58415 F BENEFICIAL INTEREST IN BC FOUNDATION 91011 F 149426 PREPAID EXPENSES 21414 RIGHT OF USE ASSET - NET OF ACCUMULATED AMORTIZATION 20031 41445 LEASE LIABILITY 20510 20510 X 402570 23691 23691 378879 0 378879 619352 22701 22701 596651 0 596651 PART V, LINE 4: UTILIZE SPENDABLE PORTION FOR OPERATING PURPOSES. PART X, LINE 2: AT THE CURRENT FISCAL YEAR END, THE ENTITY HAD NO KNOWN LIABILITY DUE TO THE UNCERTAINTY OF INCOME TAX POSITIONS. THE ORGANIZATION'S FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, FOR CURRENT FISCAL YEAR AND TWO YEARS PRIOR ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY WITHIN THREE YEARS AFTER THEY WERE FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST IN ASSETS AT COMMUNITY FOUNDATION 990. DIRECT COST OF SPECIAL EVENTS 22,701. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT COST OF SPECIAL EVENTS 22,701. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S 990 IS PREPARED BY THEIR INDEPENDENT ACCOUNTANTS. BOTH A DRAFT AND/OR "PDF" VERSION IS PROVIDED TO THE ORGANIZATION'S EXECUTIVE DIRECTOR AND EXECUTIVE COMMITTEE. THE BOARD GIVES THE FINAL APPROVAL FOR THE FILING OF THE 990 BY EITHER MAIL OR ELECTRONICALLY. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S GOVERNING BOARD USES VARIOUS RESOURCES AND COMPARABLE DATA IN REVIEWING AND DETERMINING COMPENSATION FOR ITS STAFF AND PERCENTAGE RAISES FOR THE MUSIC DIRECTOR. THIS IS DOCUMENTED WITHIN ITS MINUTES AND BROUGHT BEFORE THE GOVERNING BOARD FOR FINAL APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAINTAINS COPIES OF ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AT ITS OFFICES. THE ORGANIZATION MAKES THESE DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONTRACT LABOR - CONDUCTOR: PROGRAM SERVICE EXPENSES 78,246. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 78,246. FORM 990, PART XI, LINE 9: CHANGES IN BENEFICIAL INTEREST 990. FORM 990, PART XIII, LINE 2C: THE ORGANIZATION'S BOARD IS RESPONSIBLE FOR THE OVERVIEW OF FINANCIAL INFORMATION. AFTER THE ANNUAL AUDIT, THE BOARD COMES TOGETHER (WITH THE EXECUTIVE DIRECTOR) TO REVIEW THE FINANCIAL STATEMENTS AND ANNUAL TAX RETURN. THE BOARD IS RESPONSIBLE FOR THE REVIEW OF THE ANNUAL AUDIT DONE BY AN INDEPENDENT ACCOUNTANT.