{"success":true,"data":{"_id":626002098,"filings":[{"Organization":{"value":null,"Person":["AMY MAHONE","CHRIS LYKINS","HOLLY HAYNES","ED RUSK","SAM GOWIN","DON MCDOWELL","KATIE BYRUM","MITCH CARTER","ALICE MARIE CLARK DANKS","KATRINA FARMER","LAUREN KAYWOOD","NEIL THOMAS","WARREN BARNETT","JO COKE","BRIDGET J GIBSON","WILLIAM GREEN","TODD MAYNOR","HARRIETT WHITAKER","ELIZABETH WILLIAMS","SUSAN CAMINEZ"],"Title":["PRESIDENT","DIRECTOR","VICE PRESIDENT","TREASURER","DIRECTOR","PAST PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","SECRETARY","EXECUTIVE DIRECTOR"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,81287],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,81287],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To inspire, engage & enrich the greater chattanooga community through music and music education.","year":2024,"name":"CHATTANOOGA SYMPHONY & OPERA ASSOCIATION","phone":4232678583,"website":"WWW.CHATTANOOGASYMPHONY.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"SUSAN CAMINEZ","year_formation":1937,"state_legal_domicile":"TN","total_volunteers":20,"tax_period_begin":"2024-06-01T00:00:00","tax_period_end":"2025-05-31T00:00:00","address":"620 LINDSAY ST 210, CHATTANOOGA, TN, 37403, USA","city":"CHATTANOOGA","state":"TN","country":"USA","zip_code":37403},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":19,"Number of independent voting members":19,"Number of employees total":228,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":228,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2443669,"Contributions":{"value":1504391,"Other contributions":1355676,"Contributions from gifts and grants":0,"Fundraising revenue":3000,"Dues":0,"Campaigns":0,"Grant revenue":145715,"Related organizations":0},"Program revenue":{"value":606711,"Total revenue":{"value":606711,"ADMISSIONS":483757,"CONCERT FEES":83900,"YOUTH ORCHESTRA TUITIO":34806,"PROGRAM ADVERTISING":4248},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":323007,"Investment income total":39571,"Net investment gain":283436,"Income from invest bond proceeds":0},"Other revenues":{"value":9560,"Other total":7633,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":1927,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1859358,"Grant expense":{"value":6000,"Grants to domestic orgs":6000,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1316907,"Current officers":90807,"Disqualified persons":0,"Other salaries and wages":1035937,"Pension plan contributions":43017,"Other employee benefits":67755,"Payroll taxes":79391},"Other expenses":{"value":536451,"Management services":0,"Legal":200,"Accounting":15835,"Lobbying services":0,"Investment management fees":0,"Other services":18084,"Advertising":37291,"Office expenses":39094,"Information technology":38845,"Royalties":0,"Occupancy":23400,"Travel":0,"Conferences and meetings":0,"Interest":8442,"Payments to affiliates":0,"Depreciation and depletion":1885,"Insurance":30007,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":264320,"PRODUCTION & BOX OFFICE":195013,"EDUCATION":41347,"FUNDRAISING EXPENSES":18152,"YOUTH ORCHESTRA":9808},"All other expenses":59048},"Functional Expenses":{"value":null,"Program Service Expenses":1409968,"Management And General Expenses":305989,"Fundraising Expenses":143401}},"Assets":{"value":998528,"Non-interest bearing cash":17757,"Savings and temp cash investments":337420,"Pledges and grants receivable":50723,"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":1375,"Land, building, equipment":81624,"Investments publicly traded":108288,"Investments other":397641,"Investments program related":0,"Intangible assets":0,"Other assets":3700},"Liabilities":{"value":128417,"Sum of Total Liabilities":0,"Accounts payable, accrued":45934,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":3220,"Unsecured notes loans payable":0,"Other liabilities":79263},"Fund balance":{"value":870111,"Net assets without donor restriction":691388,"Net assets with donor restriction":178723,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7583090507583801,"percentile":0.5808699137215728},"Fundraising Efficiency":{"score":10.490798529996304,"percentile":0.4139326438152184},"Operating Margin":{"score":0.23911217108372698,"percentile":0.7920703596057537},"Liabilities to Assets Ratio":{"score":0.12860630848609153,"percentile":0.30001614137550736},"Operating Reserve Ratio":{"score":0.5370283721585623,"percentile":0.26631447545490244},"Officer Compensation Ratio":{"score":0.04371777785665805,"percentile":0.7882612706814545},"Program Expense Growth":{"score":0.03404607490751666,"percentile":0.46643361916570764},"Revenue Growth":{"score":0.04815504274960498,"percentile":0.5985008893148118},"Asset Growth":{"score":-0.16263244021267076,"percentile":0.06743052017941997},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5905795971630365,"percentile":0.5777399451202038}},"source_xml":"202513149349305456_public.xml"},{"Organization":{"value":null,"Person":["MITCH CARTER","LES RODDY","CHRISTIAN HORVATH","BRIDGET J GIBSON","ED RUSK","WILLIAM GREEN","HARRIETT WHITAKER","EVA JO JOHNSON","BRYAN KELLY","JO COKE","WARREN BARNETT","TODD MAYNOR","AMY MAHONE","DON MCDOWELL","ELIZABETH WILLIAMS","MARK SIEDLECKI","KYLE WILSON","HOLLY HAYNES","LYNNE MACZIEWSKI","SAMANTHA TETER","JOHN KILKENNY"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","TREASURER","CHAIR - EDUCATION COMMITTEE","CHAIR - STEWARDSHIP COMMITTEE","DIRECTOR","DIRECTOR","EXECUTIVE COMMITTEE AT LARGE","EXECUTIVE COMMITTEE AT LARGE","DIRECTOR","SECRETARY","PRESIDENT","CHAIR - DIVERSITY & INCLUSION","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","EXECUTIVE DIRECTOR (END 12/31/21)","EXECUTIVE DIRECTOR (START 3/1/22)"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,83224,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,83224,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To inspire, engage & enrich the greater chattanooga community through music and music education.","year":2021,"name":"CHATTANOOGA SYMPHONY & OPERA ASSOCIATION","phone":4232678583,"website":"WWW.CHATTANOOGASYMPHONY.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JOHN KILKENNY","year_formation":1937,"state_legal_domicile":"TN","total_volunteers":50,"tax_period_begin":"2021-06-01T00:00:00","tax_period_end":"2022-05-31T00:00:00","address":"736 GEORGIA AVE 101, CHATTANOOGA, TN, 37402, USA","city":"CHATTANOOGA","state":"TN","country":"USA","zip_code":37402},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":19,"Number of independent voting members":19,"Number of employees total":176,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":176,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2680505,"Contributions":{"value":2067959,"Other contributions":779396,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":1288563,"Related organizations":0},"Program revenue":{"value":465263,"Total revenue":{"value":465263,"ADMISSIONS":370865,"CONCERT FEES":47933,"YOUTH ORCHESTRA TUITIO":37791,"PROGRAM ADVERTISING":8674},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":87986,"Investment income total":87986,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":59297,"Other total":24347,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":34950,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2315866,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1691469,"Current officers":87360,"Disqualified persons":0,"Other salaries and wages":1344004,"Pension plan contributions":53522,"Other employee benefits":101129,"Payroll taxes":105454},"Other expenses":{"value":624397,"Management services":0,"Legal":1712,"Accounting":12721,"Lobbying services":0,"Investment management fees":0,"Other services":47356,"Advertising":135260,"Office expenses":17058,"Information technology":30522,"Royalties":0,"Occupancy":53156,"Travel":16733,"Conferences and meetings":838,"Interest":5743,"Payments to affiliates":0,"Depreciation and depletion":651,"Insurance":18610,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":267722,"PRODUCTION & BOX OFFICE":238665,"YOUTH ORCHESTRA":23239,"FUNDRAISING EXPENSES":3489,"EDUCATION":2329},"All other expenses":16315},"Functional Expenses":{"value":null,"Program Service Expenses":1943862,"Management And General Expenses":293562,"Fundraising Expenses":78442}},"Assets":{"value":2736698,"Non-interest bearing cash":124834,"Savings and temp cash investments":56514,"Pledges and grants receivable":1800,"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":1473,"Investments publicly traded":974240,"Investments other":1573462,"Investments program related":0,"Intangible assets":0,"Other assets":4375},"Liabilities":{"value":339634,"Sum of Total Liabilities":0,"Accounts payable, accrued":67434,"Grants payable":0,"Deferred, revenue":30657,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":241543,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":2397064,"Net assets without donor restriction":712802,"Net assets with donor restriction":1684262,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8393672172742291,"percentile":0.6776461537222173},"Fundraising Efficiency":{"score":26.362905076362154,"percentile":0.6634149291904643},"Operating Margin":{"score":0.1360336951432659,"percentile":0.6795443516887899},"Liabilities to Assets Ratio":{"score":0.12410357299197793,"percentile":0.30373971909090464},"Operating Reserve Ratio":{"score":1.181716904173212,"percentile":0.4711297448254022},"Officer Compensation Ratio":{"score":0.035936448827350115,"percentile":0.82847280184533},"Program Expense Growth":{"score":0.05670665395771749,"percentile":0.5558045794305232},"Revenue Growth":{"score":0.16596946452373845,"percentile":0.8664611149793202},"Asset Growth":{"score":0.17059809156824982,"percentile":0.8119950869498297},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.702882645843829,"percentile":0.8535320194473104}},"source_xml":"202300309349300745_public.xml"},{"Organization":{"value":null,"Person":["WARREN BARNETT","KATIE BYRUM","MITCH CARTER","ALICE MARIE CLARK DANKS","JO COKE","BRIDGET J GIBSON","SAM GOWIN","WILLIAM GREEN","HOLLY HAYNES","KATRINA FARMER","EVA JO JOHNSON","CHRIS LYKINS","LAUREN KAYWOOD","AMY MAHONE","TODD MAYNOR","DON MCDOWELL","ED RUSK","LAFREDERICK THIRKILL","NEIL THOMAS","HARRIETT WHITAKER","ELIZABETH WILLIAMS","PRISCILLA ESTRADA","JOSHUA HOLRITZ","SUSAN CAMINEZ","JOHN KILKENNY"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","SECRETARY","DIRECTOR","PRESIDENT","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","EXECUTIVE DIRECTOR(START MARCH 2024)","EXECUTIVE DIRECTOR(END MARCH 2024)"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,40.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,61350,97363],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,61350,97363],"Other compensation":[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]},"Basic":{"value":null,"mission":"To inspire, engage & enrich the greater chattanooga community through music and music education.","year":2023,"name":"CHATTANOOGA SYMPHONY & OPERA ASSOCIATION","phone":4232678583,"website":"WWW.CHATTANOOGASYMPHONY.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"SUSAN CAMINEZ","year_formation":1937,"state_legal_domicile":"TN","total_volunteers":20,"tax_period_begin":"2023-06-01T00:00:00","tax_period_end":"2024-05-31T00:00:00","address":"620 LINDSAY ST 210, CHATTANOOGA, TN, 37403, USA","city":"CHATTANOOGA","state":"TN","country":"USA","zip_code":37403},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":23,"Number of independent voting members":23,"Number of employees total":237,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":237,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1967497,"Contributions":{"value":1076662,"Other contributions":846459,"Contributions from gifts and grants":0,"Fundraising revenue":7800,"Dues":0,"Campaigns":0,"Grant revenue":222403,"Related organizations":0},"Program revenue":{"value":668624,"Total revenue":{"value":668624,"ADMISSIONS":575363,"CONCERT FEES":45825,"YOUTH ORCHESTRA TUITIO":35987,"PROGRAM ADVERTISING":11449},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":221320,"Investment income total":49305,"Net investment gain":172015,"Income from invest bond proceeds":0},"Other revenues":{"value":891,"Other total":891,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2661593,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1882271,"Current officers":97147,"Disqualified persons":0,"Other salaries and wages":1463993,"Pension plan contributions":64264,"Other employee benefits":134717,"Payroll taxes":122150},"Other expenses":{"value":779322,"Management services":0,"Legal":310,"Accounting":15353,"Lobbying services":0,"Investment management fees":0,"Other services":9549,"Advertising":57285,"Office expenses":33441,"Information technology":34157,"Royalties":0,"Occupancy":46919,"Travel":0,"Conferences and meetings":4007,"Interest":23246,"Payments to affiliates":0,"Depreciation and depletion":1837,"Insurance":28092,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":512877,"PRODUCTION & BOX OFFICE":470902,"EDUCATION":19859,"YOUTH ORCHESTRA":12841,"FUNDRAISING EXPENSES":9275},"All other expenses":12249},"Functional Expenses":{"value":null,"Program Service Expenses":2262773,"Management And General Expenses":306015,"Fundraising Expenses":92805}},"Assets":{"value":1006709,"Non-interest bearing cash":48683,"Savings and temp cash investments":13159,"Pledges and grants receivable":58223,"Accounts receivable":29232,"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":103324,"Investments publicly traded":38876,"Investments other":711512,"Investments program related":0,"Intangible assets":0,"Other assets":3700},"Liabilities":{"value":462385,"Sum of Total Liabilities":0,"Accounts payable, accrued":114537,"Grants payable":0,"Deferred, revenue":4500,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":245220,"Unsecured notes loans payable":0,"Other liabilities":98128},"Fund balance":{"value":544324,"Net assets without donor restriction":411101,"Net assets with donor restriction":133223,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8501574057340848,"percentile":0.6937957674429845},"Fundraising Efficiency":{"score":11.601336134906525,"percentile":0.44442524316026255},"Operating Margin":{"score":-0.35278122406285756,"percentile":0.09948215483425756},"Liabilities to Assets Ratio":{"score":0.459303532599788,"percentile":0.14665136103750534},"Operating Reserve Ratio":{"score":0.3782355153473878,"percentile":0.19837280142369265},"Officer Compensation Ratio":{"score":0.05963083010813449,"percentile":0.7110342277857358},"Program Expense Growth":{"score":0.11638299950492069,"percentile":0.7064779721696897},"Revenue Growth":{"score":0.019289089844562648,"percentile":0.46103126922147647},"Asset Growth":{"score":-0.13480998865215116,"percentile":0.08095009934600136},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5167282596001833,"percentile":0.3647460604517694}},"source_xml":"202403179349303980_public.xml"},{"Organization":{"value":null,"Person":["WARREN BARNETT","KATIE BYRUM","MITCH CARTER","ALICE MARIE CLARK DANKS","JO COKE","BRIDGET J GIBSON","SAM GOWIN","WILLIAM GREEN","HOLLY HAYNES","CHRISTIAN HORVATH","EVA JO JOHNSON","CHRIS LYKINS","LYNNE MACZIEWSKI","AMY MAHONE","TODD MAYNOR","DON MCDOWELL","ED RUSK","LAFREDERICK THIRKILL","NEIL THOMAS","HARRIETT WHITAKER","ELIZABETH WILLIAMS","KATRINA FARMER","LAUREN KAYWOOD","JOHN KILKENNY"],"Title":["EXECUTIVE COMMITTEE AT LAR","DIRECTOR","DIRECTOR","CHAIR - FINANCE","EXECUTIVE COMMITTEE AT LAR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","SECRETARY","EXECUTIVE COMMITTEE AT LAR","PRESIDENT","TREASURER","DIRECTOR","EXECUTIVE COMMITTEE AT LAR","CHAIR - BOARD DEVELOPMENT","DIRECTOR","DIRECTOR","DIRECTOR","EXECUTIVE DIRECTOR"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,81037],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,81037],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To inspire, engage & enrich the greater chattanooga community through music and music education.","year":2022,"name":"CHATTANOOGA SYMPHONY & OPERA ASSOCIATION","phone":4232678583,"website":"WWW.CHATTANOOGASYMPHONY.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JOHN KILKENNY","year_formation":1937,"state_legal_domicile":"TN","total_volunteers":14,"tax_period_begin":"2022-06-01T00:00:00","tax_period_end":"2023-05-31T00:00:00","address":"620 LINDSAY ST 210, CHATTANOOGA, TN, 37403, USA","city":"CHATTANOOGA","state":"TN","country":"USA","zip_code":37403},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":23,"Number of independent voting members":23,"Number of employees total":226,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":226,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1696238,"Contributions":{"value":1139039,"Other contributions":987005,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":152034,"Related organizations":0},"Program revenue":{"value":569656,"Total revenue":{"value":569656,"ADMISSIONS":494525,"YOUTH ORCHESTRA TUITIO":36933,"PROGRAM ADVERTISING":25348,"CONCERT FEES":12850},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":-13191,"Investment income total":82382,"Net investment gain":-95573,"Income from invest bond proceeds":0},"Other revenues":{"value":734,"Other total":734,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2667748,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1937921,"Current officers":97576,"Disqualified persons":0,"Other salaries and wages":1543302,"Pension plan contributions":59911,"Other employee benefits":118442,"Payroll taxes":118690},"Other expenses":{"value":729827,"Management services":0,"Legal":3855,"Accounting":16505,"Lobbying services":0,"Investment management fees":0,"Other services":9028,"Advertising":75446,"Office expenses":26033,"Information technology":66462,"Royalties":0,"Occupancy":54753,"Travel":50485,"Conferences and meetings":1225,"Interest":17937,"Payments to affiliates":0,"Depreciation and depletion":1143,"Insurance":20884,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":369207,"PRODUCTION & BOX OFFICE":315833,"YOUTH ORCHESTRA":23074,"EDUCATION":17301,"FUNDRAISING EXPENSES":12999},"All other expenses":16864},"Functional Expenses":{"value":null,"Program Service Expenses":2208014,"Management And General Expenses":345560,"Fundraising Expenses":114174}},"Assets":{"value":1747787,"Non-interest bearing cash":484,"Savings and temp cash investments":75574,"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":4266,"Investments publicly traded":122100,"Investments other":1540988,"Investments program related":0,"Intangible assets":0,"Other assets":4375},"Liabilities":{"value":564563,"Sum of Total Liabilities":0,"Accounts payable, accrued":179406,"Grants payable":0,"Deferred, revenue":139937,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":245220,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1183224,"Net assets without donor restriction":-357037,"Net assets with donor restriction":1540261,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8276696299650492,"percentile":0.6613966471445949},"Fundraising Efficiency":{"score":9.976343125405084,"percentile":0.398515932745582},"Operating Margin":{"score":-0.5727439191905853,"percentile":0.06629698009590601},"Liabilities to Assets Ratio":{"score":0.3230159052561897,"percentile":0.19235787805641452},"Operating Reserve Ratio":{"score":0.6551544598665241,"percentile":0.3121497884407425},"Officer Compensation Ratio":{"score":0.030376557306012412,"percentile":0.8577996011813159},"Program Expense Growth":{"score":0.12737335937422684,"percentile":0.7242581625894066},"Revenue Growth":{"score":0.025309622168999846,"percentile":0.4915112640476884},"Asset Growth":{"score":-0.01763602728140983,"percentile":0.25380737557498584},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5272314985844601,"percentile":0.39290210369885664}},"source_xml":"202440519349300824_public.xml"},{"Organization":{"value":null,"Person":["MITCH CARTER","LES RODDY","CHRISTIAN HORVATH","SPENCER MCCALLIE","BRIDGET J GIBSON","MIKE COOPER","ED RUSK","MARK A SMITH","WILLIAM GREEN","HARRIETT WHITAKER","EVA JO JOHNSON","BRYAN KELLY","JO COKE","PAT STARKE","WARREN BARNETT","TODD MAYNOR","AMY MAHONE","DON MCDOWELL","ELIZABETH WILLIAMS","MARK SIEDLECKI","DANNY WAXENBERG","KYLE WILSON","SAMANTHA TETER"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","PAST PRESIDENT","DIRECTOR","DIRECTOR","TREASURER","DIRECTOR","CHAIR - EDUCATION","CHAIR - STEWARDSHIP","DIRECTOR","DIRECTOR","EXECUTIVE COMMITTEE AT LAR","DIRECTOR","EXECUTIVE COMMITTEE AT LAR","DIRECTOR","SECRETARY","PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","EXECUTIVE DIRECTOR"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,80610],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,80610],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To inspire, engage & enrich the greater chattanooga community through music and music education.","year":2020,"name":"CHATTANOOGA SYMPHONY & OPERA ASSOCIATION","phone":4232678583,"website":"WWW.CHATTANOOGASYMPHONY.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"SAMANTHA TETER","year_formation":1937,"state_legal_domicile":"TN","total_volunteers":50,"tax_period_begin":"2020-06-01T00:00:00","tax_period_end":"2021-05-31T00:00:00","address":"736 GEORGIA AVE NO 101, CHATTANOOGA, TN, 37402, USA","city":"CHATTANOOGA","state":"TN","country":"USA","zip_code":37402},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":22,"Number of independent voting members":22,"Number of employees total":188,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":188,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1209869,"Contributions":{"value":973218,"Other contributions":882118,"Contributions from gifts and grants":0,"Fundraising revenue":1500,"Dues":0,"Campaigns":0,"Grant revenue":89600,"Related organizations":0},"Program revenue":{"value":173486,"Total revenue":{"value":173486,"ADMISSIONS":132851,"YOUTH ORCHESTRA TUITIO":37710,"PROGRAM ADVERTISING":2925},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":48636,"Investment income total":45636,"Net investment gain":3000,"Income from invest bond proceeds":0},"Other revenues":{"value":14529,"Other total":4179,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":10350,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1348844,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":15600,"Fundraising professional":15600,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1082182,"Current officers":83403,"Disqualified persons":0,"Other salaries and wages":823449,"Pension plan contributions":39144,"Other employee benefits":66464,"Payroll taxes":69722},"Other expenses":{"value":251062,"Management services":0,"Legal":4902,"Accounting":13345,"Lobbying services":0,"Investment management fees":0,"Other services":7082,"Advertising":16070,"Office expenses":14144,"Information technology":30738,"Royalties":0,"Occupancy":44434,"Travel":776,"Conferences and meetings":599,"Interest":9157,"Payments to affiliates":0,"Depreciation and depletion":651,"Insurance":17467,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":78846,"PRODUCTION & BOX OFFICE":51431,"YOUTH ORCHESTRA":20048,"EDUCATION":3791,"FUNDRAISING EXPENSES":3576},"All other expenses":12851},"Functional Expenses":{"value":null,"Program Service Expenses":1056477,"Management And General Expenses":224856,"Fundraising Expenses":67511}},"Assets":{"value":2661078,"Non-interest bearing cash":26698,"Savings and temp cash investments":155767,"Pledges and grants receivable":2800,"Accounts receivable":15000,"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":2124,"Investments publicly traded":1883361,"Investments other":570953,"Investments program related":0,"Intangible assets":0,"Other assets":4375},"Liabilities":{"value":856712,"Sum of Total Liabilities":0,"Accounts payable, accrued":37992,"Grants payable":0,"Deferred, revenue":99412,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":196543,"Unsecured notes loans payable":522765,"Other liabilities":0},"Fund balance":{"value":1804366,"Net assets without donor restriction":139104,"Net assets with donor restriction":1665262,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.783246246415449,"percentile":0.6056207857701015},"Fundraising Efficiency":{"score":14.415695220038216,"percentile":0.5089943615429},"Operating Margin":{"score":-0.11486780800235398,"percentile":0.20901163495716757},"Liabilities to Assets Ratio":{"score":0.32194170933734373,"percentile":0.19280811591637947},"Operating Reserve Ratio":{"score":1.9728582400929981,"percentile":0.6124990628016844},"Officer Compensation Ratio":{"score":0.05976228533470142,"percentile":0.7104061591748565},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5571114177908767,"percentile":0.47833955918976606}},"source_xml":"202133069349300308_public.xml"},{"Organization":{"value":null,"Person":["MITCH CARTER","LES RODDY","CHRISTIAN HORVATH","SPENCER MCCALLIE","BRIDGET J GIBSON","MIKE COOPER","ED RUSK","MARK A SMITH","WILLIAM GREEN","HARRIETT WHITAKER","EVA JO JOHNSON","BRYAN KELLY","JO COKE","PAT STARKE","WARREN BARNETT","TODD MAYNOR","AMY MAHONE","DON MCDOWELL","ELIZABETH WILLIAMS","MARK SIEDLECKI","DANNY WAXENBERG","KYLE WILSON","SAMANTHA TETER"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","PAST PRESIDENT","DIRECTOR","CHAIR FINANCE","TREASURER","DIRECTOR","CHAIR - EDUCATION","CHAIR - STEWARDSHIP","DIRECTOR","DIRECTOR","EXECUTIVE COMMITTEE AT LARGE","DIRECTOR","EXECUTIVE COMMITTEE AT LARGE","DIRECTOR","SECRETARY","PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","EXECUTIVE DIRECTOR"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,90998],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,90998],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To inspire, engage & enrich the greater chattanooga community through music and music education.","year":2019,"name":"CHATTANOOGA SYMPHONY & OPERA ASSOCIATION","phone":4232678583,"website":"WWW.CHATTANOOGASYMPHONY.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"SAMANTHA TETER","year_formation":1937,"state_legal_domicile":"TN","total_volunteers":150,"tax_period_begin":"2019-06-01T00:00:00","tax_period_end":"2020-05-31T00:00:00","address":"701 BROAD STREET, CHATTANOOGA, TN, 37402, USA","city":"CHATTANOOGA","state":"TN","country":"USA","zip_code":37402},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":22,"Number of independent voting members":22,"Number of employees total":238,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":238,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2025892,"Contributions":{"value":1165489,"Other contributions":1084789,"Contributions from gifts and grants":0,"Fundraising revenue":8500,"Dues":0,"Campaigns":0,"Grant revenue":72200,"Related organizations":0},"Program revenue":{"value":754431,"Total revenue":{"value":754431,"ADMISSIONS":606470,"CONCERT FEES":62880,"YOUTH ORCHESTRA TUITIO":46910,"PROGRAM ADVERTISING":38171},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":104253,"Investment income total":96550,"Net investment gain":7703,"Income from invest bond proceeds":0},"Other revenues":{"value":1719,"Other total":1635,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":84,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2334032,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1630979,"Current officers":96000,"Disqualified persons":0,"Other salaries and wages":1264495,"Pension plan contributions":57887,"Other employee benefits":108979,"Payroll taxes":103618},"Other expenses":{"value":703053,"Management services":0,"Legal":8669,"Accounting":11625,"Lobbying services":0,"Investment management fees":28085,"Other services":8291,"Advertising":156200,"Office expenses":17339,"Information technology":34728,"Royalties":0,"Occupancy":31937,"Travel":1111,"Conferences and meetings":5037,"Interest":10576,"Payments to affiliates":0,"Depreciation and depletion":651,"Insurance":25611,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":359907,"PRODUCTION & BOX OFFICE":308140,"YOUTH ORCHESTRA":20750,"FUNDRAISING EXPENSES":16672,"EDUCATION":14345},"All other expenses":3286},"Functional Expenses":{"value":null,"Program Service Expenses":1763758,"Management And General Expenses":553602,"Fundraising Expenses":16672}},"Assets":{"value":1906022,"Non-interest bearing cash":63496,"Savings and temp cash investments":451741,"Pledges and grants receivable":28000,"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":6385,"Land, building, equipment":2775,"Investments publicly traded":470731,"Investments other":882894,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":728697,"Sum of Total Liabilities":0,"Accounts payable, accrued":50873,"Grants payable":0,"Deferred, revenue":178789,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":499035,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1177325,"Net assets without donor restriction":-487937,"Net assets with donor restriction":1665262,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7556700165207675,"percentile":0.5784968541805966},"Fundraising Efficiency":{"score":69.90696976967371,"percentile":0.8280121774544281},"Operating Margin":{"score":-0.15210090172625193,"percentile":0.17958725239617265},"Liabilities to Assets Ratio":{"score":0.3823130058309925,"percentile":0.17063154565551192},"Operating Reserve Ratio":{"score":0.8166220514543074,"percentile":0.3682968090393005},"Officer Compensation Ratio":{"score":0.038987468895028,"percentile":0.8126768274427889},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5733474353517355,"percentile":0.526849843302003}},"source_xml":"202002759349300820_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["AMY MAHONE","CHRIS LYKINS","HOLLY HAYNES","ED RUSK","SAM GOWIN","DON MCDOWELL","KATIE BYRUM","MITCH CARTER","ALICE MARIE CLARK DANKS","KATRINA FARMER","LAUREN KAYWOOD","NEIL THOMAS","WARREN BARNETT","JO COKE","BRIDGET J GIBSON","WILLIAM GREEN","TODD MAYNOR","HARRIETT WHITAKER","ELIZABETH WILLIAMS","SUSAN CAMINEZ"],"Title":["PRESIDENT","DIRECTOR","VICE PRESIDENT","TREASURER","DIRECTOR","PAST PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","SECRETARY","EXECUTIVE DIRECTOR"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,81287],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,81287],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To inspire, engage & enrich the greater chattanooga community through music and music education.","year":2024,"name":"CHATTANOOGA SYMPHONY & OPERA ASSOCIATION","phone":4232678583,"website":"WWW.CHATTANOOGASYMPHONY.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"SUSAN CAMINEZ","year_formation":1937,"state_legal_domicile":"TN","total_volunteers":20,"tax_period_begin":"2024-06-01T00:00:00","tax_period_end":"2025-05-31T00:00:00","address":"620 LINDSAY ST 210, CHATTANOOGA, TN, 37403, USA","city":"CHATTANOOGA","state":"TN","country":"USA","zip_code":37403},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":19,"Number of independent voting members":19,"Number of employees total":228,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":228,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2443669,"Contributions":{"value":1504391,"Other contributions":1355676,"Contributions from gifts and grants":0,"Fundraising revenue":3000,"Dues":0,"Campaigns":0,"Grant revenue":145715,"Related organizations":0},"Program revenue":{"value":606711,"Total revenue":{"value":606711,"ADMISSIONS":483757,"CONCERT FEES":83900,"YOUTH ORCHESTRA TUITIO":34806,"PROGRAM ADVERTISING":4248},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":323007,"Investment income total":39571,"Net investment gain":283436,"Income from invest bond proceeds":0},"Other revenues":{"value":9560,"Other total":7633,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":1927,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1859358,"Grant expense":{"value":6000,"Grants to domestic orgs":6000,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1316907,"Current officers":90807,"Disqualified persons":0,"Other salaries and wages":1035937,"Pension plan contributions":43017,"Other employee benefits":67755,"Payroll taxes":79391},"Other expenses":{"value":536451,"Management services":0,"Legal":200,"Accounting":15835,"Lobbying services":0,"Investment management fees":0,"Other services":18084,"Advertising":37291,"Office expenses":39094,"Information technology":38845,"Royalties":0,"Occupancy":23400,"Travel":0,"Conferences and meetings":0,"Interest":8442,"Payments to affiliates":0,"Depreciation and depletion":1885,"Insurance":30007,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":264320,"PRODUCTION & BOX OFFICE":195013,"EDUCATION":41347,"FUNDRAISING EXPENSES":18152,"YOUTH ORCHESTRA":9808},"All other expenses":59048},"Functional Expenses":{"value":null,"Program Service Expenses":1409968,"Management And General Expenses":305989,"Fundraising Expenses":143401}},"Assets":{"value":998528,"Non-interest bearing cash":17757,"Savings and temp cash investments":337420,"Pledges and grants receivable":50723,"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":1375,"Land, building, equipment":81624,"Investments publicly traded":108288,"Investments other":397641,"Investments program related":0,"Intangible assets":0,"Other assets":3700},"Liabilities":{"value":128417,"Sum of Total Liabilities":0,"Accounts payable, accrued":45934,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":3220,"Unsecured notes loans payable":0,"Other liabilities":79263},"Fund balance":{"value":870111,"Net assets without donor restriction":691388,"Net assets with donor restriction":178723,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7583090507583801,"percentile":0.5808699137215728},"Fundraising Efficiency":{"score":10.490798529996304,"percentile":0.4139326438152184},"Operating Margin":{"score":0.23911217108372698,"percentile":0.7920703596057537},"Liabilities to Assets Ratio":{"score":0.12860630848609153,"percentile":0.30001614137550736},"Operating Reserve Ratio":{"score":0.5370283721585623,"percentile":0.26631447545490244},"Officer Compensation Ratio":{"score":0.04371777785665805,"percentile":0.7882612706814545},"Program Expense Growth":{"score":0.03404607490751666,"percentile":0.46643361916570764},"Revenue Growth":{"score":0.04815504274960498,"percentile":0.5985008893148118},"Asset Growth":{"score":-0.16263244021267076,"percentile":0.06743052017941997},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5905795971630365,"percentile":0.5777399451202038}},"source_xml":"202513149349305456_public.xml"},"sector":"Arts, Culture, and Humanities","donation_categories":[],"zakat_policy":null},"error":null}