Kalamazoo Symphony Orchestra

Tax-deductible

Kalamazoo, MI501(c)(3)Since 1920Arts & CultureEIN 38-6005710Revenue $3.3M in FY2024

On file with the IRSkalamazoosymphony.com359 S Kalamazoo Mall Ste 100, 49007-4843 · Kalamazoo, MITax-exempt since Apr 1958Publicly supported — 509(a)(2)

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The mission of the Kalamazoo Symphony Orchestra is to serve our community through outstanding musical listening and learning experiences.

501(c)(3) charity; gifts are tax-deductible.
83¢ of each $1 spent went to programs.
Run by 150 volunteers and 284 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 4
filings with a surplus
Average surplus $150K a year · 5% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
83%
of spending
Looks good: 83% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$210K
to officers and key staff · 5% of spending
Top officer’s pay higher than 64% of similar orgs
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
25
named funders · $969K
Looks good: 25 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$630K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
33
of 33 voting members
Looks good: 33 of 33 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.3M
+10% vs prior year
Spent
$4.0M
To programs
83%
Net assets
$27.6M
By yearFY2020–FY2024
Revenue
$3.3M
FY2024▲ +10%
Tap a bar for its year
Revenue by fiscal year
FY2020$4.6M
FY2021$2.9M
FY2021$1.1M
FY2023$2.6M
FY2024$3.0M
FY2024$3.3M
Expenses
$4.0M
FY2024▲ +8%
Tap a bar for its year
Expenses by fiscal year
FY2020$3.2M
FY2021$2.1M
FY2021$842K
FY2023$3.5M
FY2024$3.7M
FY2024$4.0M
Net assets
$27.6M
FY2024▲ +6%
Tap a bar for its year
Net assets by fiscal year
FY2020$19.7M
FY2021$25.8M
FY2021$26.9M
FY2023$23.2M
FY2024$26.1M
FY2024$27.6M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 1958.

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

Where the money goes

83 cents of each dollar spent went to programs.

Program services 83% · $3.3M Management & general 11% · $433K Fundraising 6% · $233K

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

36 people listed on the 990; $210K paid to officers and key staff.

Part VII, Section A · reportable compensation
$145,132Pt VII · Sec A
Music Direct
$64,425Pt VII · Sec A
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Investment C
$0Pt VII · Sec A
$0Pt VII · Sec A

Jessica Mallow Gulley’s $145K as Past Preside is at the 64th percentile of top reported officer pay among 3924 $1–10M arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2024FY2024FY2023FY2021FY2021FY2020
Jessica Mallow Gulley$145,132$123,141$120,987$115,871—$8,708
Jessica Mallow-Gulley————$119,304—
Julian Kuerti$64,425$69,121$70,811$59,514$55,525$56,521
Daniel Gustin—————$35,000
Judy Jolliffe—————$35,000

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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Presents outstanding musical performances and learning opportunities for the community.

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Provided by the organization

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1 program · $3.3M · in their own filed words · FY2024
01

Presentation of over forty events each year, including six season subscription concerts and related activities, educational concerts, lectures, chamber concerts, pops concerts and family concerts.

$3.3Mprogram 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 · FY2024
See all 25 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$3.3M
Ln 12
Gifts and grantsLn 1h$1.9M
Fees for servicesLn 2g$920K
Investment incomeLn 3$508K
Money outPt IX
$4.0M
Ln 25
Programscol B$3.3M
Managementcol C$433K
Fundraisingcol D$233K
Owns and owesPt X
$27.6M
net assets · Ln 32
Cash and savingsLn 1–2$1.1M
Total assetsLn 16$28.3M
LiabilitiesLn 26$630K
PeoplePt VI, VII
36
listed · VII A
PaidVII A2
Voting boardVI 1a33
IndependentVI 1b33
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.9M
Fundraising eventsLn 1c$79K
Fees for servicesLn 2g$920K
Investment incomeLn 3$508K
Other incomeLn 4–11$2K
Total revenueLn 12$3.3M
Assets in detailPt X, end of year
CashLn 1$523K
SavingsLn 2$623K
Cash and savings togetherLn 1–2$1.1M
InvestmentsLn 11–13$26.1M
Land, buildings, equipmentLn 10c$479K
Other assetsLn 15$165K
Total assetsLn 16$28.3M
LiabilitiesLn 26$630K
Net assetsLn 32$27.6M
OperationsPt I, VI
EmployeesI 5284
VolunteersI 6150
Fiscal year endsHeaderDecember
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 FY24End FY24
Cash and savingsLn 1–2$1.3M$1.1M
InvestmentsLn 11–13$24.6M$26.1M
Land, buildings, equipmentLn 10c$441K$479K
Total assetsLn 16$27.0M$28.3M
LiabilitiesLn 26$879K$630K
Net assetsLn 32$26.1M$27.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$210K$64K$145K
Other salaries and wagesLn 7$1.7M$1.5M$132K$123K
Pension plan contributionsLn 8$59K$48K$7K$3K
Other employee benefitsLn 9$94K$76K$6K$11K
Payroll taxesLn 10$152K$124K$19K$9K
Management feesLn 11a$30K$30K
Legal feesLn 11b$4K$2K$2K
Accounting feesLn 11c$17K$17K
Other fees for servicesLn 11g$83K$70K$13K
Advertising and promotionLn 12$118K$112K$250$6K
Office expensesLn 13$55K$40K$10K$5K
Information technologyLn 14$121K$89K$9K$22K
OccupancyLn 16$158K$126K$22K$10K
TravelLn 17$153K$153K
InterestLn 20$747$747
Depreciation, depletion and amortizationLn 22$30K$25K$3K$3K
InsuranceLn 23$27K$21K$4K$2K
Other expenses (24a–d)Ln 24$852K$826K$3K$22K
All other expensesLn 24e$72K$46K$22K$4K
Total functional expensesLn 25$4.0M$3.3M$433K$233K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $3.0M$3.7M−$678K$26.1M 990 PDF
FY2023 $2.6M$3.5M−$920K$23.2M 990 PDF
FY2022 Not on file
FY2021 $2.9M$2.1M$867K$25.8M 990 PDF
FY2020 $4.6M$3.2M$1.3M$19.7M 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 FY2024 990 (6 parts)
Part I · Summary $3,296,983 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,046,640$1,866,501
I-9 Program service revenuePrior year $581,268$920,321
I-10 Investment incomePrior year $367,833$507,863
I-11 Other revenuePrior year $10,615$2,298
I-12 Total revenuePrior year $3,006,356$3,296,983
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $2,217,166$2,263,662
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,467,623$1,719,701
I-18 Total expensesPrior year $3,684,789$3,983,363
I-19 Revenue less expensesPrior year −$678,433−$686,380
Part VI · Governance 33 of 33 board members independent, no flags
VI-1a Voting members of the governing body33
VI-1b Independent voting members33
VI-2 Family or business relationship among officers or directorsNo
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 $3,296,983 across 9 lines filed
VIII-1b Membership dues$3,500
VIII-1c Fundraising events$79,348
VIII-1f All other contributions, gifts and grants$1,783,653
VIII-1h Total contributions, gifts and grants$1,866,501
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $920,321$920,321
VIII-3 Investment incomeExcluded from tax $507,863$507,863
VIII-8 Net income from fundraising eventsExcluded from tax −$38,470−$38,470
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Unrelated business $6,533 · Excluded from tax $34,235$40,768
VIII-12 Total revenueRelated to mission $920,321 · Unrelated business $6,533 · Excluded from tax $503,628$3,296,983
Part IX · Statement of functional expenses $3,983,363 across 19 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $64,425 · Management $145,132$209,557
IX-7 Other salaries and wagesPrograms $1,493,989 · Management $132,345 · Fundraising $122,914$1,749,248
IX-8 Pension plan contributionsPrograms $48,268 · Management $7,273 · Fundraising $3,332$58,873
IX-9 Other employee benefitsPrograms $76,385 · Management $6,127 · Fundraising $11,283$93,795
IX-10 Payroll taxesPrograms $124,358 · Management $18,972 · Fundraising $8,859$152,189
IX-11a Management feesManagement $29,992$29,992
IX-11b Legal feesPrograms $1,862 · Management $1,884$3,746
IX-11c Accounting feesManagement $17,200$17,200
IX-11g Other fees for servicesPrograms $69,945 · Fundraising $12,674$82,619
IX-12 Advertising and promotionPrograms $112,379 · Management $250 · Fundraising $5,605$118,234
IX-13 Office expensesPrograms $40,125 · Management $9,770 · Fundraising $4,750$54,645
IX-14 Information technologyPrograms $89,072 · Management $9,386 · Fundraising $22,242$120,700
IX-16 OccupancyPrograms $125,857 · Management $22,408 · Fundraising $9,926$158,191
IX-17 TravelPrograms $152,783$152,783
IX-20 InterestManagement $747$747
IX-22 Depreciation, depletion and amortizationPrograms $24,776 · Management $2,740 · Fundraising $2,740$30,256
IX-23 InsurancePrograms $21,120 · Management $3,760 · Fundraising $1,666$26,546
IX-24 Other expenses (24a–d)Programs $826,053 · Management $3,474 · Fundraising $22,309$851,836
IX-24e All other expensesPrograms $46,228 · Management $21,701 · Fundraising $4,277$72,206
IX-25 Total functional expensesPrograms $3,317,625 · Management $433,161 · Fundraising $232,577$3,983,363
Part X · Balance sheet $28,251,907 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $604,035$522,516
X-2 Savings and temporary cash investmentsStart of year $686,883$623,055
X-3 Pledges and grants receivableStart of year $213,904$250,305
X-4 Accounts receivableStart of year $115,193$15,416
X-9 Prepaid expenses and deferred chargesStart of year $42,099$74,637
X-10c Land, buildings and equipment, netStart of year $440,652$479,240
X-11 Publicly traded securitiesStart of year $24,639,680$26,121,464
X-15 Other assetsStart of year $210,802$165,274
X-16 Total assetsStart of year $26,953,248$28,251,907
X-17 Accounts payable and accrued expensesStart of year $220,918$225,994
X-19 Deferred revenueStart of year $444,957$234,078
X-25 Other liabilitiesStart of year $212,867$169,433
X-26 Total liabilitiesStart of year $878,742$629,505
X-27 Net assets without donor restrictionsStart of year $17,885,190$19,096,611
X-28 Net assets with donor restrictionsStart of year $8,189,316$8,525,791
X-32 Total net assets or fund balancesStart of year $26,074,506$27,622,402
X-33 Total liabilities and net assetsStart of year $26,953,248$28,251,907
Part XI · Reconciliation of net assets $27,622,402 net assets at year end
XI-1 Total revenue$3,296,983
XI-2 Total expenses$3,983,363
XI-3 Revenue less expenses−$686,380
XI-4 Net assets at start of year$26,074,506
XI-5 Net unrealized gains (losses) on investments$2,106,594
XI-6 Donated services and use of facilities$127,682
XI-10 Net assets at end of year$27,622,402

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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