Cosa Inc Central Oregon Symphony Association
Nonprofit profile at a glance
- EIN
- 943192760
- IRS 990 coverage
- 2016–2024
- Forms available
- Form 990 2024, Form 990-EZ 2022
- Location
- Bend, OR, USA
- Phone
- 5413173941
- Rating
- 55
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $389,753
- Expenses
- $230,168
- Assets
- $234,928
- Liabilities
- $2,783
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- AMY MITCHELL (President)
People named in this filing
- AMY MITCHELL (President)
- IAN COX (Secretary)
- WENDY BLOOM (Director)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Musical education and promotion of the central oreg0n symphony
What it reported doing in 2024
Central Oregon symphony association delivered three symphony concerts, two chamber concerts, and one children's concert. Community outreach activities included free ensemble performances and elementary school visits.
Operating model
- Revenue model
- Earned-program. 87% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 31
- Transparency & Controls: 77
- Accountability: 64
- Sustainability: 67
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 27.3%; rating input score 27
- Program expense ratio: 46.9%; rating input score 47
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 80%; rating input score 80; 1st percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 1 of 7 controls in place; rating input score 14
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 40.9%; rating input score 88; 88th percentile among comparable filings
- Total-asset coverage ratio: 1.02; rating input score 41; 41st percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 44; 44th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: -2.3% per year; rating input score 0; 23rd percentile among comparable filings
- Revenue growth: 4.8% per year; rating input score 100; 51st percentile among comparable filings
- Asset growth: 4.8% per year; rating input score 100; 46th percentile among comparable filings
Details
- Where the money goes: 27.3% of revenue deployed · 46.9% of spending went to programs
- Governance: 9 of 8 board members independent · 1 of 7 filing controls reported
- Programs: 2 filed program accomplishments · $108K in reported program spending
- Leadership: top reported pay $0 · 8 people listed
- Consistency: 19 of 21 current checks pass · 2 findings to review
- Schedules: 3 filed schedules · includes major donors
- Filing history: 5 filing years from 2016 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- Related organizations: Filed and resolved organization relationships.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Mission deployment rate scored 27/100.
- Moderate — Financial Efficiency: Program expense ratio scored 47/100.
- High — Accountability: Governance controls: 5 of 6 not reported.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 44/100.