{"success":true,"data":{"_id":311357217,"filings":[{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Perform fundraising and provide financial support for the cincinnati symphony orchestra.","primary_activities":"Perform fundraising and provide financial support for the cincinnati symphony orchestra.","year":2009,"name":"CINCINNATI SYMPHONY ORCHESTRA ENDOWMENT FUND","phone":"5136211919","type":"990","principal_officer":"richard freshwater","year_formation":1992,"state_legal_domicile":"OH","total_volunteers":1,"tax_period_begin":"2009-09-01T00:00:00","tax_period_end":"2010-08-31T00:00:00","address":"1241 ELM STREET, CINCINNATI, OH, 452027531, USA","city":"CINCINNATI","state":"OH","country":"USA","zip_code":"452027531"},"Governance":{"501c determination":true,"Number of voting members":3,"Number of independent voting members":1,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":-18618,"Contributions":{"value":0},"Program revenue":{"value":0,"Unrelated business revenue":0},"Investment income":{"value":-18618,"Investment income total":1693,"Net investment gain":-20311},"Other revenues":{"value":0}},"Expenses":{"value":67594,"Grant expense":{"value":67594,"Grants to domestic orgs":67594},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":0}},"Assets":{"value":1261389,"Investments publicly traded":856389,"Other assets":405000},"Liabilities":{"value":0},"Fund balance":{"value":1261389},"Form990Details":{"program_service_accomplishments":[{"description":"PERFORM FUNDRAISING AND PROVIDE FINANCIAL SUPPORT FOR THE CINCINNATI SYMPHONY ORCHESTRA.","expense":67594,"grants":67594}],"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true},"principal_officer_detail":{"person_name":"richard freshwater","address_line1":"1241 ELM STREET","city":"CINCINNATI","state":"OH","zip":"452027531"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"audited_financial_statement_consolidated":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"person_name":"cincinnati symphony orchestra","phone":"5136211919","address_line1":"1241 elm street","city":"cincinnati","state":"OH","zip":"45202"},"officers_directors_key_employees":[{"title":"president","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"vice-president","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":302429,"other_compensation":27348,"individual_trustee_or_director":true,"officer":true},{"title":"chief financial officer","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"former chief financial officer","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":127786,"other_compensation":19998,"individual_trustee_or_director":true,"officer":true}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type1":true,"certification":true},"supported_organizations":{"total_supported_organizations":1,"sum_of_amounts":67594,"rows":[{"ein":310537080,"organization_type":"509(A)(1)","support_amount":67594,"governing_document_listed":true,"supported_org_notified":true,"us_organized":true,"name":"CINCINNATI SYMPHONY ORCHESTRA"}]},"supporting_organization_tests":{"contribution_35_controlled_prior_schema":false,"contribution_controller_prior_schema":false,"contribution_related_party_prior_schema":false}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"endowment_funds":{"current_year":{"beginning_year_balance":865671,"investment_earnings_or_losses":58312,"grants_or_scholarships":67594,"end_year_balance":856389},"current_year_minus1":{"beginning_year_balance":1775660,"investment_earnings_or_losses":-425560,"grants_or_scholarships":484429,"end_year_balance":865671},"permanent_endowment_eoy_percentage":1.0,"held_by_unrelated_organizations":false,"held_by_related_organizations":false},"land_buildings_equipment":{"total_book_value":0},"other_assets":{"assets":[{"description":"intercompany receivable","book_value":405000}],"total_book_value":405000},"supplemental_information":[{"identifier":"Part V, Line 4:","form_and_line_reference":"Description of Intended Use of Endowment Funds:","explanation":"the endowment was established to provide income to the cincinnati symphony orchestra's operations."},{"identifier":"Part X:","form_and_line_reference":"Description of Uncertain Tax Positions Under FIN 48:","explanation":"The Financial Accounting Standards Board (\"FASB\") has issued guidance which clarifies generally accepted accounting principles for recognition, measurement, presentation and disclosure relating to uncertain tax positions. The guidance was adopted by CSO on September 1, 2009. This guidance clarifies the accounting and recognition for income tax positions taken or expected to be taken in CSO's income tax returns. CSO's income tax filings are subject to audit by various taxing authorities. The fiscal years of filings open to these authorities and available for audit are August 31 , 2007, 2008 and 2009. CSO's policy with regards to interest and penalties is to recognize interest through interest expense and penalties through other expense. In evaluating CSO's tax provision and tax exempt status, interpretations and tax planning strategies were considered. CSO believes their estimates are appropriate based on the current facts and circumstances."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":67594,"reported_domestic_org_grants_program_services":67594,"total_501c3_and_government_organizations":1,"total_other_organizations":0,"grants":[{"ein":310537080,"irc_section":"509(a)(1)","cash":67594,"purpose":"continuation of mission","address_line1":"1241 elm street","city":"cincinnati","state":"OH","zip":"45202","name":"cincinnati symphony orchestra","address":"1241 elm street, cincinnati, OH, 45202"}],"total_domestic_grants":67594,"total_domestic_program_services":67594,"detail_org_grants_total":67594,"detail_domestic_grants_total":67594,"supplemental_information":[{"identifier":"Procedure for Monitoring Grants in the U.S.:","form_and_line_reference":"Part I, Line 2:","explanation":"Schedule I, Part I, Line 2: the cso endowment was established to provide financial support to the cincinnati symphony orchestra. as a related party, cso endowment is able to continuously monitor the appropriations to cso and maintains adequate financial records to ensure cso complies with the intended use."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":true,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"Schedule I, Part I, Line 2: the cso endowment was established to provide financial support to the cincinnati symphony orchestra. as a related party, cso endowment is able to continuously monitor the appropriations to cso and maintains adequate financial records to ensure cso complies with the intended use.","form_and_line_reference":"Part I, Line 2:"}},"ScheduleJ":{"benefits_and_procedures":{"housing_allowance_or_residence":true,"substantiation_required":false,"written_policy_travel_and_entertainment":false},"compensation_process":{"compensation_committee":true,"written_employment_contract":true,"compensation_survey_or_study":true,"board_or_committee_approval":true},"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"business_name_line1":"arthur devey","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":67000,"compensation_based_on_related_orgs":220000,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":12400,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":14948,"other_compensation_filing_org":0,"other_compensation_related_orgs":15429,"total_compensation_filing_org":0,"total_compensation_related_orgs":329777,"name":"arthur devey"}],"supplemental_information":[{"form_and_line_reference":"Part I, Line 1a","explanation":"the president of the cincinnati symphony orchestra was provided temporary housing in the amount of $15,429 as part of a relocation package. This amount was included in the president's taxable compensation and was only provided during 2009."}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":310537080,"business_name_line1":"cincinnati symphony orchestra","primary_activities":"orchestra concerts","exempt_code_section":"501(c)(3)","public_charity_status":"509(a)(1)","legal_domicile_state":"OH","address_line1":"1241 elm street","city":"cincinnati","state":"OH","zip":"45202","name":"cincinnati symphony orchestra","address":"1241 elm street, cincinnati, OH, 45202"},{"ein":311278179,"business_name_line1":"music and event management inc","primary_activities":"management services for music festivals","exempt_code_section":"501(c)(3)","public_charity_status":"509(a)(2)","legal_domicile_state":"OH","direct_controlling_business_name_line1":"cincinnati symphony orchestra","address_line1":"1241 elm street","city":"cincinnati","state":"OH","zip":"45202","name":"music and event management inc","address":"1241 elm street, cincinnati, OH, 45202"}],"transaction_flags":{"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":true,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":true,"sharing_of_paid_employees":true,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false}},"source_xml":"201131969349301118_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Perform fundraising and provide financial support for the cincinnati symphony orchestra.","primary_activities":"The endowment transferred all its assets to the cincinnati symphony orchestra.","year":2011,"name":"CINCINNATI SYMPHONY ORCHESTRA ENDOWMENT FUND","phone":"5136211919","type":"990","principal_officer":"RICHARD FRESHWATER","year_formation":1992,"state_legal_domicile":"OH","total_volunteers":0,"tax_period_begin":"2011-09-01T00:00:00","tax_period_end":"2012-08-31T00:00:00","address":"1241 ELM STREET, CINCINNATI, OH, 452027531, USA","city":"CINCINNATI","state":"OH","country":"USA","zip_code":"452027531"},"Governance":{"501c3 determination":true,"Number of voting members":3,"Number of independent voting members":1,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":0,"Contributions":{"value":0},"Program revenue":{"value":0,"Unrelated business revenue":0},"Investment income":{"value":0},"Other revenues":{"value":0}},"Expenses":{"value":0,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":0}},"Assets":{"value":0,"Non-interest bearing cash":0,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0},"Fund balance":{"value":0},"Form990Details":{"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_iii":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true,"schedule_o_part_xii":true},"principal_officer_detail":{"person_name":"RICHARD FRESHWATER","address_line1":"1241 ELM STREET","city":"CINCINNATI","state":"OH","zip":"452027531"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"audited_financial_statement_consolidated":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"person_name":"CINCINNATI SYMPHONY ORCHESTRA","phone":"5136211919","address_line1":"1241 ELM STREET","city":"CINCINNATI","state":"OH","zip":"45202"},"officers_directors_key_employees":[{"title":"VICE-PRESIDENT","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":235639,"other_compensation":58149,"individual_trustee_or_director":true,"officer":true},{"title":"CHIEF FINANCIAL OFFICER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":102860,"other_compensation":20476,"individual_trustee_or_director":true,"officer":true},{"title":"PRESIDENT","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type1":true,"certification":true},"supported_organizations":{"total_supported_organizations":1,"sum_of_amounts":1464056,"rows":[{"ein":310537080,"organization_type":"509(A)(1)","support_amount":1464056,"governing_document_listed":true,"supported_org_notified":true,"us_organized":true,"name":"CINCINNATI SYMPHONY ORCHESTRA"}]},"supporting_organization_tests":{"contribution_35_controlled_prior_schema":false,"contribution_controller_prior_schema":false,"contribution_related_party_prior_schema":false}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"endowment_funds":{"current_year":{"beginning_year_balance":1059056,"other_expenditures":1059056},"current_year_minus1":{"beginning_year_balance":856389,"investment_earnings_or_losses":250017,"grants_or_scholarships":46761,"administrative_expenses":589,"end_year_balance":1059056},"current_year_minus2":{"beginning_year_balance":865671,"investment_earnings_or_losses":58312,"grants_or_scholarships":67594,"end_year_balance":856389},"current_year_minus3":{"beginning_year_balance":1775660,"investment_earnings_or_losses":-425560,"grants_or_scholarships":484429,"end_year_balance":865671},"board_designated_eoy_percentage":0.0,"permanent_endowment_eoy_percentage":0.0,"term_endowment_eoy_percentage":0.0,"held_by_unrelated_organizations":false,"held_by_related_organizations":false},"land_buildings_equipment":{"total_book_value":0},"supplemental_information":[{"identifier":"DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS:","form_and_line_reference":"PART V, LINE 4:","explanation":"THE ENDOWMENT WAS ESTABLISHED TO PROVIDE INCOME TO THE CINCINNATI SYMPHONY ORCHESTRA'S OPERATIONS."},{"identifier":"DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:","form_and_line_reference":"PART X:","explanation":"THE FINANCIAL ACCOUNTING STANDARDS BOARD (\"FASB\") HAS ISSUED GUIDANCE WHICH CLARIFIES GENERALLY ACCEPTED ACCOUNTING PRINCIPLES FOR RECOGNITION, MEASUREMENT, PRESENTATION AND DISCLOSURE RELATING TO UNCERTAIN TAX POSITIONS. THIS GUIDANCE CLARIFIES THE ACCOUNTING AND RECOGNITION FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN CSO'S INCOME TAX RETURNS. CSO'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. THE FISCAL YEARS OF FILINGS OPEN TO THESE AUTHORITIES AND AVAILABLE FOR AUDIT ARE AUGUST 31, 2009, 2010, AND 2011. CSO'S POLICY WITH REGARDS TO INTEREST AND PENALTIES IS TO RECOGNIZE INTEREST THROUGH INTEREST EXPENSE AND PENALTIES THROUGH OTHER EXPENSE. IN EVALUATING CSO'S TAX PROVISION AND TAX EXEMPT STATUS, INTERPRETATIONS AND TAX PLANNING STRATEGIES ARE CONSIDERED. CSO BELIEVES THE ESTIMATES ARE APPROPRIATE BASED ON THE CURRENT FACTS AND CIRCUMSTANCES."}]},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"ARTHUR M DEVEY III","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":44000,"compensation_based_on_related_orgs":191639,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":38930,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":19219,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":293788,"name":"ARTHUR M DEVEY III"}]},"ScheduleN":{"termination_or_liquidation":{"assets_distributed":true,"liabilities_paid":true,"bonds_outstanding":false,"bond_liabilities_discharged":false,"required_to_notify_attorney_general":true,"attorney_general_notified":true},"successor_relationships":{"director_of_successor":false,"employee_of_successor":true,"owner_of_successor":false,"received_compensation":false},"liquidations":[{"business_name_line1":"CINCINNATI SYMPHONY ORCHESTRA","ein":310537080,"irc_section":"509(A)(1)","distribution_date":"2011-09-01T00:00:00","description":"CASH, ACCOUNTS RECEIVABLE, INVESTMENTS, AND FIXED ASSETS LESS LIABILITIES AND RESERVES.","fair_market_value":1464056,"method_of_fmv_determination":"BOOK VALUE OF ASSETS AND LIABILITIES","address_line1":"1241 ELM STREET","city":"CINCINNATI","state":"OH","zip":"45202","name":"CINCINNATI SYMPHONY ORCHESTRA","address":"1241 ELM STREET, CINCINNATI, OH, 45202"}],"supplemental_information":[{"explanation":"PART I, LINE 2E: ARTHUR DEVEY AND RICHARD FRESHWATER ARE BOTH EMPLOYEES AND OFFICERS OF CINCINNATI SYMPHONY ORCHESTRA."}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":310537080,"business_name_line1":"CINCINNATI SYMPHONY ORCHESTRA","primary_activities":"ORCHESTRA CONCERTS","exempt_code_section":"501(C)(3)","public_charity_status":"509(A)(1)","controlled_organization":false,"legal_domicile_state":"OH","address_line1":"1241 ELM STREET","city":"CINCINNATI","state":"OH","zip":"45202","name":"CINCINNATI SYMPHONY ORCHESTRA","address":"1241 ELM STREET, CINCINNATI, OH, 45202"},{"ein":311378179,"business_name_line1":"MUSIC AND EVENT MANAGEMENT INC","primary_activities":"MANAGEMENT SERVICES FOR MUSIC FESTIVALS","exempt_code_section":"501(C)(3)","public_charity_status":"509(A)(2)","controlled_organization":false,"legal_domicile_state":"OH","direct_controlling_business_name_line1":"CINCINNATI SYMPHONY ORCHESTRA","address_line1":"1241 ELM STREET","city":"CINCINNATI","state":"OH","zip":"45202","name":"MUSIC AND EVENT MANAGEMENT INC","address":"1241 ELM STREET, CINCINNATI, OH, 45202"}],"transaction_flags":{"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":true,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":true,"sharing_of_paid_employees":true,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":true}},"source_xml":"201330519349300728_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Perform fundraising and provide financial support for the cincinnati symphony orchestra.","primary_activities":"Perform fundraising and provide financial support for the cincinnati symphony orchestra.","year":2010,"name":"CINCINNATI SYMPHONY ORCHESTRA ENDOWMENT FUND","phone":"5136211919","type":"990","principal_officer":"RICHARD FRESHWATER","year_formation":1992,"state_legal_domicile":"OH","total_volunteers":1,"tax_period_begin":"2010-09-01T00:00:00","tax_period_end":"2011-08-31T00:00:00","address":"1241 ELM STREET, CINCINNATI, OH, 452027531, USA","city":"CINCINNATI","state":"OH","country":"USA","zip_code":"452027531"},"Governance":{"501c3 determination":true,"Number of voting members":3,"Number of independent voting members":1,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":10082,"Contributions":{"value":0},"Program revenue":{"value":0,"Unrelated business revenue":0},"Investment income":{"value":10082,"Investment income total":14381,"Net investment gain":-4299},"Other revenues":{"value":0}},"Expenses":{"value":47350,"Grant expense":{"value":46761,"Grants to domestic orgs":46761},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":589,"Investment management fees":589}},"Assets":{"value":1464056,"Investments publicly traded":1059056,"Other assets":405000},"Liabilities":{"value":0},"Fund balance":{"value":1464056},"Form990Details":{"program_service_accomplishments":[{"description":"PERFORM FUNDRAISING AND PROVIDE FINANCIAL SUPPORT FOR THE CINCINNATI SYMPHONY ORCHESTRA.","expense":46761,"grants":46761}],"functional_expense_allocations":{"investment_management_fees":{"management_and_general":589,"total":589}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true,"schedule_o_part_xii":true},"principal_officer_detail":{"person_name":"RICHARD FRESHWATER","address_line1":"1241 ELM STREET","city":"CINCINNATI","state":"OH","zip":"452027531"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"audited_financial_statement_consolidated":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":true,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"person_name":"CINCINNATI SYMPHONY ORCHESTRA","phone":"5136211919","address_line1":"1241 ELM STREET","city":"CINCINNATI","state":"OH","zip":"45202"},"officers_directors_key_employees":[{"title":"PRESIDENT","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"VICE-PRESIDENT","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":291000,"other_compensation":26368,"individual_trustee_or_director":true,"officer":true},{"title":"CHIEF FINANCIAL OFFICER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":81181,"other_compensation":7164,"individual_trustee_or_director":true,"officer":true}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type1":true,"certification":true},"supported_organizations":{"total_supported_organizations":1,"sum_of_amounts":46761,"rows":[{"ein":310537080,"organization_type":"509(A)(1)","support_amount":46761,"governing_document_listed":true,"supported_org_notified":true,"us_organized":true,"name":"CINCINNATI SYMPHONY ORCHESTRA"}]},"supporting_organization_tests":{"contribution_35_controlled_prior_schema":false,"contribution_controller_prior_schema":false,"contribution_related_party_prior_schema":false}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"endowment_funds":{"current_year":{"beginning_year_balance":856389,"investment_earnings_or_losses":250017,"grants_or_scholarships":46761,"administrative_expenses":589,"end_year_balance":1059056},"current_year_minus1":{"beginning_year_balance":865671,"investment_earnings_or_losses":58312,"grants_or_scholarships":67594,"end_year_balance":856389},"current_year_minus2":{"beginning_year_balance":1775660,"investment_earnings_or_losses":-425560,"grants_or_scholarships":484429,"end_year_balance":865671},"permanent_endowment_eoy_percentage":1.0,"held_by_unrelated_organizations":false,"held_by_related_organizations":false},"land_buildings_equipment":{"total_book_value":0},"other_assets":{"assets":[{"description":"INTERCOMPANY RECEIVABLE","book_value":405000}],"total_book_value":405000},"supplemental_information":[{"identifier":"DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS:","form_and_line_reference":"PART V, LINE 4:","explanation":"THE ENDOWMENT WAS ESTABLISHED TO PROVIDE INCOME TO THE CINCINNATI SYMPHONY ORCHESTRA'S OPERATIONS."},{"identifier":"DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:","form_and_line_reference":"PART X:","explanation":"THE FINANCIAL ACCOUNTING STANDARDS BOARD (\"FASB\") HAS ISSUED GUIDANCE WHICH CLARIFIES GENERALLY ACCEPTED ACCOUNTING PRINCIPLES FOR RECOGNITION, MEASUREMENT, PRESENTATION AND DISCLOSURE RELATING TO UNCERTAIN TAX POSITIONS. THIS GUIDANCE CLARIFIES THE ACCOUNTING AND RECOGNITION FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN CSO'S INCOME TAX RETURNS. CSO'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. THE FISCAL YEARS OF FILINGS OPEN TO THESE AUTHORITIES AND AVAILABLE FOR AUDIT ARE AUGUST 31, 2008, 2009, AND 2010. CSO'S POLICY WITH REGARDS TO INTEREST AND PENALTIES IS TO RECOGNIZE INTEREST THROUGH INTEREST EXPENSE AND PENALTIES THROUGH OTHER EXPENSE. IN EVALUATING CSO'S TAX PROVISION AND TAX EXEMPT STATUS, INTERPRETATIONS AND TAX PLANNING STRATEGIES ARE CONSIDERED. CSO BELIEVES THE ESTIMATES ARE APPROPRIATE BASED ON THE CURRENT FACTS AND CIRCUMSTANCES."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":46761,"reported_domestic_org_grants_program_services":46761,"total_501c3_and_government_organizations":1,"grants":[{"ein":310537080,"irc_section":"509(A)(1)","cash":46761,"purpose":"CONTINUATION OF MISSION","address_line1":"1241 ELM STREET","city":"CINCINNATI","state":"OH","zip":"45202","name":"CINCINNATI SYMPHONY ORCHESTRA","address":"1241 ELM STREET, CINCINNATI, OH, 45202"}],"total_domestic_grants":46761,"total_domestic_program_services":46761,"detail_org_grants_total":46761,"detail_domestic_grants_total":46761,"supplemental_information":[{"identifier":"PROCEDURE FOR MONITORING GRANTS IN THE U.S.:","form_and_line_reference":"PART I, LINE 2:","explanation":"SCHEDULE I, PART I, LINE 2: THE CSO ENDOWMENT WAS ESTABLISHED TO PROVIDE FINANCIAL SUPPORT TO THE CINCINNATI SYMPHONY ORCHESTRA. AS A RELATED PARTY, CSO ENDOWMENT IS ABLE TO CONTINUOUSLY MONITOR THE APPROPRIATIONS TO CSO AND MAINTAINS ADEQUATE FINANCIAL RECORDS TO ENSURE CSO COMPLIES WITH THE INTENDED USE."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":true,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"SCHEDULE I, PART I, LINE 2: THE CSO ENDOWMENT WAS ESTABLISHED TO PROVIDE FINANCIAL SUPPORT TO THE CINCINNATI SYMPHONY ORCHESTRA. AS A RELATED PARTY, CSO ENDOWMENT IS ABLE TO CONTINUOUSLY MONITOR THE APPROPRIATIONS TO CSO AND MAINTAINS ADEQUATE FINANCIAL RECORDS TO ENSURE CSO COMPLIES WITH THE INTENDED USE.","form_and_line_reference":"PART I, LINE 2:"}},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"ARTHUR M DEVEY III","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":40000,"compensation_based_on_related_orgs":220000,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":10045,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":16323,"other_compensation_filing_org":0,"other_compensation_related_orgs":31000,"total_compensation_filing_org":0,"total_compensation_related_orgs":317368,"name":"ARTHUR M DEVEY III"}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":310537080,"business_name_line1":"CINCINNATI SYMPHONY ORCHESTRA","primary_activities":"ORCHESTRA CONCERTS","exempt_code_section":"501(C)(3)","public_charity_status":"509(A)(1)","controlled_organization":false,"legal_domicile_state":"OH","address_line1":"1241 ELM STREET","city":"CINCINNATI","state":"OH","zip":"45202","name":"CINCINNATI SYMPHONY ORCHESTRA","address":"1241 ELM STREET, CINCINNATI, OH, 45202"},{"ein":311278179,"business_name_line1":"MUSIC AND EVENT MANAGEMENT INC","primary_activities":"MANAGEMENT SERVICES FOR MUSIC FESTIVALS","exempt_code_section":"501(C)(3)","public_charity_status":"509(A)(2)","controlled_organization":false,"legal_domicile_state":"OH","direct_controlling_business_name_line1":"CINCINNATI SYMPHONY ORCHESTRA","address_line1":"1241 ELM STREET","city":"CINCINNATI","state":"OH","zip":"45202","name":"MUSIC AND EVENT MANAGEMENT INC","address":"1241 ELM STREET, CINCINNATI, OH, 45202"}],"transaction_flags":{"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":true,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":true,"sharing_of_paid_employees":true,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false}},"source_xml":"201201959349300405_public.xml"}],"Latest":{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Perform fundraising and provide financial support for the cincinnati symphony orchestra.","primary_activities":"The endowment transferred all its assets to the cincinnati symphony orchestra.","year":2011,"name":"CINCINNATI SYMPHONY ORCHESTRA ENDOWMENT FUND","phone":"5136211919","type":"990","principal_officer":"RICHARD FRESHWATER","year_formation":1992,"state_legal_domicile":"OH","total_volunteers":0,"tax_period_begin":"2011-09-01T00:00:00","tax_period_end":"2012-08-31T00:00:00","address":"1241 ELM STREET, CINCINNATI, OH, 452027531, USA","city":"CINCINNATI","state":"OH","country":"USA","zip_code":"452027531"},"Governance":{"501c3 determination":true,"Number of voting members":3,"Number of independent voting members":1,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":0,"Contributions":{"value":0},"Program revenue":{"value":0,"Unrelated business revenue":0},"Investment income":{"value":0},"Other revenues":{"value":0}},"Expenses":{"value":0,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":0}},"Assets":{"value":0,"Non-interest bearing cash":0,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0},"Fund balance":{"value":0},"Form990Details":{"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_iii":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true,"schedule_o_part_xii":true},"principal_officer_detail":{"person_name":"RICHARD FRESHWATER","address_line1":"1241 ELM STREET","city":"CINCINNATI","state":"OH","zip":"452027531"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"audited_financial_statement_consolidated":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"person_name":"CINCINNATI SYMPHONY ORCHESTRA","phone":"5136211919","address_line1":"1241 ELM STREET","city":"CINCINNATI","state":"OH","zip":"45202"},"officers_directors_key_employees":[{"title":"VICE-PRESIDENT","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":235639,"other_compensation":58149,"individual_trustee_or_director":true,"officer":true},{"title":"CHIEF FINANCIAL OFFICER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":102860,"other_compensation":20476,"individual_trustee_or_director":true,"officer":true},{"title":"PRESIDENT","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type1":true,"certification":true},"supported_organizations":{"total_supported_organizations":1,"sum_of_amounts":1464056,"rows":[{"ein":310537080,"organization_type":"509(A)(1)","support_amount":1464056,"governing_document_listed":true,"supported_org_notified":true,"us_organized":true,"name":"CINCINNATI SYMPHONY ORCHESTRA"}]},"supporting_organization_tests":{"contribution_35_controlled_prior_schema":false,"contribution_controller_prior_schema":false,"contribution_related_party_prior_schema":false}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"endowment_funds":{"current_year":{"beginning_year_balance":1059056,"other_expenditures":1059056},"current_year_minus1":{"beginning_year_balance":856389,"investment_earnings_or_losses":250017,"grants_or_scholarships":46761,"administrative_expenses":589,"end_year_balance":1059056},"current_year_minus2":{"beginning_year_balance":865671,"investment_earnings_or_losses":58312,"grants_or_scholarships":67594,"end_year_balance":856389},"current_year_minus3":{"beginning_year_balance":1775660,"investment_earnings_or_losses":-425560,"grants_or_scholarships":484429,"end_year_balance":865671},"board_designated_eoy_percentage":0.0,"permanent_endowment_eoy_percentage":0.0,"term_endowment_eoy_percentage":0.0,"held_by_unrelated_organizations":false,"held_by_related_organizations":false},"land_buildings_equipment":{"total_book_value":0},"supplemental_information":[{"identifier":"DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS:","form_and_line_reference":"PART V, LINE 4:","explanation":"THE ENDOWMENT WAS ESTABLISHED TO PROVIDE INCOME TO THE CINCINNATI SYMPHONY ORCHESTRA'S OPERATIONS."},{"identifier":"DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:","form_and_line_reference":"PART X:","explanation":"THE FINANCIAL ACCOUNTING STANDARDS BOARD (\"FASB\") HAS ISSUED GUIDANCE WHICH CLARIFIES GENERALLY ACCEPTED ACCOUNTING PRINCIPLES FOR RECOGNITION, MEASUREMENT, PRESENTATION AND DISCLOSURE RELATING TO UNCERTAIN TAX POSITIONS. THIS GUIDANCE CLARIFIES THE ACCOUNTING AND RECOGNITION FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN CSO'S INCOME TAX RETURNS. CSO'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. THE FISCAL YEARS OF FILINGS OPEN TO THESE AUTHORITIES AND AVAILABLE FOR AUDIT ARE AUGUST 31, 2009, 2010, AND 2011. CSO'S POLICY WITH REGARDS TO INTEREST AND PENALTIES IS TO RECOGNIZE INTEREST THROUGH INTEREST EXPENSE AND PENALTIES THROUGH OTHER EXPENSE. IN EVALUATING CSO'S TAX PROVISION AND TAX EXEMPT STATUS, INTERPRETATIONS AND TAX PLANNING STRATEGIES ARE CONSIDERED. CSO BELIEVES THE ESTIMATES ARE APPROPRIATE BASED ON THE CURRENT FACTS AND CIRCUMSTANCES."}]},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"ARTHUR M DEVEY III","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":44000,"compensation_based_on_related_orgs":191639,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":38930,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":19219,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":293788,"name":"ARTHUR M DEVEY III"}]},"ScheduleN":{"termination_or_liquidation":{"assets_distributed":true,"liabilities_paid":true,"bonds_outstanding":false,"bond_liabilities_discharged":false,"required_to_notify_attorney_general":true,"attorney_general_notified":true},"successor_relationships":{"director_of_successor":false,"employee_of_successor":true,"owner_of_successor":false,"received_compensation":false},"liquidations":[{"business_name_line1":"CINCINNATI SYMPHONY ORCHESTRA","ein":310537080,"irc_section":"509(A)(1)","distribution_date":"2011-09-01T00:00:00","description":"CASH, ACCOUNTS RECEIVABLE, INVESTMENTS, AND FIXED ASSETS LESS LIABILITIES AND RESERVES.","fair_market_value":1464056,"method_of_fmv_determination":"BOOK VALUE OF ASSETS AND LIABILITIES","address_line1":"1241 ELM STREET","city":"CINCINNATI","state":"OH","zip":"45202","name":"CINCINNATI SYMPHONY ORCHESTRA","address":"1241 ELM STREET, CINCINNATI, OH, 45202"}],"supplemental_information":[{"explanation":"PART I, LINE 2E: ARTHUR DEVEY AND RICHARD FRESHWATER ARE BOTH EMPLOYEES AND OFFICERS OF CINCINNATI SYMPHONY ORCHESTRA."}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":310537080,"business_name_line1":"CINCINNATI SYMPHONY ORCHESTRA","primary_activities":"ORCHESTRA CONCERTS","exempt_code_section":"501(C)(3)","public_charity_status":"509(A)(1)","controlled_organization":false,"legal_domicile_state":"OH","address_line1":"1241 ELM STREET","city":"CINCINNATI","state":"OH","zip":"45202","name":"CINCINNATI SYMPHONY ORCHESTRA","address":"1241 ELM STREET, CINCINNATI, OH, 45202"},{"ein":311378179,"business_name_line1":"MUSIC AND EVENT MANAGEMENT INC","primary_activities":"MANAGEMENT SERVICES FOR MUSIC FESTIVALS","exempt_code_section":"501(C)(3)","public_charity_status":"509(A)(2)","controlled_organization":false,"legal_domicile_state":"OH","direct_controlling_business_name_line1":"CINCINNATI SYMPHONY ORCHESTRA","address_line1":"1241 ELM STREET","city":"CINCINNATI","state":"OH","zip":"45202","name":"MUSIC AND EVENT MANAGEMENT INC","address":"1241 ELM STREET, CINCINNATI, OH, 45202"}],"transaction_flags":{"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":true,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":true,"sharing_of_paid_employees":true,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":true}},"Ratings":{"Mission Deployment Rate":{"score":null},"Program Expense Ratio":{"score":null},"Fundraising Efficiency":{"score":null,"percentile":null},"Filing Consistency Score":{"score":1.0},"Grant Itemization Coverage":{"score":null},"Independent Voting Board Pct":{"score":0.3333333333333333},"Operating Margin":{"score":null,"percentile":null},"Operating Reserve Ratio":{"score":null,"percentile":null},"Liabilities to Assets Ratio":{"score":null,"percentile":null},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":-0.6942291992683763,"percentile":0.012271097157269718},"Foreign Oversight Score":{"score":null},"Major-Donor Itemization":{"score":null},"Related-Party Transparency":{"score":null},"Pay-Setting Controls":{"score":0.0,"weight":5,"atoms":{"Compensation committee":{"value":false},"Independent compensation consultant":{"value":false},"Form 990 of other organizations reviewed":{"value":false},"Written employment contract":{"value":false},"Compensation survey or study":{"value":false},"Board or committee approval":{"value":false}}},"Governance Policy Score":{"score":0.7777777777777778,"weight":5,"atoms":{"Conflict of interest policy":{"value":true},"Whistle blower policy":{"value":true},"Document retention policy":{"value":true},"Compensation process for CEO":{"value":false},"Compensation process for other employees":{"value":false},"Form 990 provided to governing body":{"value":true},"Minutes of governing body":{"value":true},"Audit committee":{"value":true},"Independent audit financial statements":{"value":true}}},"Categories":{"Financial Efficiency":{"score":null,"weight":45},"Transparency & Controls":{"score":0.6428571428571429,"weight":20},"Accountability":{"score":0.5185185185185185,"weight":14},"Sustainability":{"score":null,"weight":13},"Growth":{"score":0.012271097157269718,"weight":8}},"Overall Score":{"score":0.48129930699191137,"percentile":0.06304466317036805}},"source_xml":"201330519349300728_public.xml"},"sector":"Arts, Culture, and Humanities","donation_categories":[],"zakat_policy":null},"error":null}