Penfield Symphony Orchestra INC

Tax-deductible

Penfield, NY501(c)(3)Since 1982EIN 22-2517865Revenue $89K in FY2025

On file with the IRS1587 Jackson Rd, 14526-9737 · Penfield, NYTax-exempt since Sep 1984Publicly supported — 509(a)(2)

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The mission of the PSO is to perform and promote live symphonic music for Penfield and the Greater Rochester community and to provide an opportunity for highly qualified dedicated musicians

501(c)(3) charity; gifts are tax-deductible.
62¢ of each $1 spent went to programs.
Run by 75 volunteers and 4 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $157K a year · 69% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
62%
of spending
Worth a look: 62% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$37K
to officers and key staff · 34% of spending
Concern: pay to officers and key staff is 34% of spending; over 30%.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.5 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $5K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$3K
0.3% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$89K
-90% vs prior year
Spent
$108K
To programs
62%
Net assets
$1.3M
By yearFY2020–FY2025
Revenue
$89K
FY2025▼ -90%
Tap a bar for its year
Revenue by fiscal year
FY2020$115K
FY2021$147K
FY2022$45K
FY2023$100K
FY2024$865K
FY2025$89K
Expenses
$108K
FY2025▲ +27%
Tap a bar for its year
Expenses by fiscal year
FY2020$79K
FY2021$16K
FY2022$51K
FY2023$78K
FY2024$85K
FY2025$108K
Net assets
$1.3M
FY2025▲ +7%
Tap a bar for its year
Net assets by fiscal year
FY2020$332K
FY2021$462K
FY2022$384K
FY2023$405K
FY2024$1.2M
FY2025$1.3M

From the FY2025 Form 990 (year ending June 2025) · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 1984.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

62 cents of each dollar spent went to programs.

Program services 62% · $67K Management & general 38% · $41K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

14 people listed on the 990; $37K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Operations Mgr
$20,185Pt VII · Sec A
Music Director
$9,000Pt VII · Sec A
Concertmaster
$7,800Pt VII · Sec A
Orchestra Representative
$0Pt VII · Sec A
Co-President
$0Pt VII · Sec A
Co-President
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Dianne Stengel$20,185$18,479$11,671$7,236$16,592$24,960
David Harman——$15,350$7,450$6,599$12,436
Jared Chase$9,000—————
William Hunt$7,800$7,300$6,800$3,300$2,656$5,161

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Performs and promotes live symphonic music for the community, offering opportunities for musicians.

Questions for Penfield Symphony Orchestra INC

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Provided by the organization

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1 program · $67K · in their own filed words · FY2024
01

PSO performed 4 concerts.

$67Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 2 funders$5K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$89K
Ln 12
Gifts and grantsLn 1h$35K
Fees for servicesLn 2g$32K
Investment incomeLn 3$22K
Money outPt IX
$108K
Ln 25
Programscol B$67K
Managementcol C$41K
Owns and owesPt X
$1.3M
net assets · Ln 32
Cash and savingsLn 1–2$5K
Total assetsLn 16$1.3M
LiabilitiesLn 26$3K
PeoplePt VI, VII
14
listed · VII A
PaidVII A3
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$35K
Government grantsLn 1e$18K
Fees for servicesLn 2g$32K
Investment incomeLn 3$22K
Total revenueLn 12$89K
Assets in detailPt X, end of year
CashLn 1$5K
Cash and savings togetherLn 1–2$5K
InvestmentsLn 11–13$1.3M
Land, buildings, equipmentLn 10c$3K
Total assetsLn 16$1.3M
LiabilitiesLn 26$3K
Net assetsLn 32$1.3M
OperationsPt I, VI
EmployeesI 54
VolunteersI 675
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$191K$5K
InvestmentsLn 11–13$651K$1.3M
Land, buildings, equipmentLn 10c$3K$3K
Total assetsLn 16$1.2M$1.3M
LiabilitiesLn 26$3K$3K
Net assetsLn 32$1.2M$1.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$49K$30K$19K$0
Other salaries and wagesLn 7$1K$1K$0$0
Payroll taxesLn 10$4K$2K$1K$0
Accounting feesLn 11c$2K$0$2K$0
Investment management feesLn 11f$4K$0$4K$0
Other fees for servicesLn 11g$708$0$708$0
Office expensesLn 13$10K$0$10K$0
RoyaltiesLn 15$748$748$0$0
OccupancyLn 16$7K$4K$3K$0
Depreciation, depletion and amortizationLn 22$0$0$0$0
InsuranceLn 23$5K$3K$2K$0
Other expenses (24a–d)Ln 24$25K$25K$0$0
Total functional expensesLn 25$108K$67K$41K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $89K$108K−$19K$1.3M 990 PDF
FY2024 $865K$85K$780K$1.2M 990 PDF
FY2023 $100K$78K$22K$405K 990 PDF
FY2022 $45K$51K−$6K$384K 990 PDF
FY2021 $147K$16K$131K$462K 990 PDF
FY2020 $115K$79K$36K$332K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $89,497 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $769,062$35,032
I-9 Program service revenuePrior year $28,543$32,148
I-10 Investment incomePrior year $10,510$22,317
I-11 Other revenuePrior year $56,895$0
I-12 Total revenuePrior year $865,010$89,497
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $29,791$53,946
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $55,611$54,249
I-18 Total expensesPrior year $85,402$108,195
I-19 Revenue less expensesPrior year $779,608−$18,698
Part VI · Governance 11 of 11 board members independent, 1 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $89,497 across 7 lines filed
VIII-1e Government grants$18,000
VIII-1f All other contributions, gifts and grants$17,032
VIII-1h Total contributions, gifts and grants$35,032
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$32,148
VIII-3 Investment incomeUnrelated business $22,317 · Excluded from tax $0$22,317
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $32,148 · Unrelated business $22,317 · Excluded from tax $0$89,497
Part IX · Statement of functional expenses $108,195 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $30,333 · Management $18,779 · Fundraising $0$49,112
IX-7 Other salaries and wagesPrograms $1,000 · Management $0 · Fundraising $0$1,000
IX-10 Payroll taxesPrograms $2,397 · Management $1,437 · Fundraising $0$3,834
IX-11c Accounting feesPrograms $0 · Management $2,037 · Fundraising $0$2,037
IX-11f Investment management feesPrograms $0 · Management $4,271 · Fundraising $0$4,271
IX-11g Other fees for servicesPrograms $0 · Management $708 · Fundraising $0$708
IX-13 Office expensesPrograms $0 · Management $9,563 · Fundraising $0$9,563
IX-15 RoyaltiesPrograms $748 · Management $0 · Fundraising $0$748
IX-16 OccupancyPrograms $4,260 · Management $2,510 · Fundraising $0$6,770
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $0 · Fundraising $0$0
IX-23 InsurancePrograms $3,076 · Management $1,807 · Fundraising $0$4,883
IX-24 Other expenses (24a–d)Programs $25,269 · Management $0 · Fundraising $0$25,269
IX-25 Total functional expensesPrograms $67,083 · Management $41,112 · Fundraising $0$108,195
Part X · Balance sheet $1,274,038 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $190,698$4,846
X-9 Prepaid expenses and deferred chargesStart of year $201$400
X-10c Land, buildings and equipment, netStart of year $2,778$2,778
X-11 Publicly traded securitiesStart of year $651,378$1,266,014
X-16 Total assetsStart of year $1,188,161$1,274,038
X-19 Deferred revenueStart of year $3,278$3,278
X-26 Total liabilitiesStart of year $3,278$3,278
X-27 Net assets without donor restrictionsStart of year $1,049,789$1,136,449
X-28 Net assets with donor restrictionsStart of year $135,094$134,311
X-32 Total net assets or fund balancesStart of year $1,184,883$1,270,760
X-33 Total liabilities and net assetsStart of year $1,188,161$1,274,038
Part XI · Reconciliation of net assets $1,270,760 net assets at year end
XI-1 Total revenue$89,497
XI-2 Total expenses$108,195
XI-3 Revenue less expenses−$18,698
XI-4 Net assets at start of year$1,184,883
XI-5 Net unrealized gains (losses) on investments$104,575
XI-10 Net assets at end of year$1,270,760

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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