International Symphony Orchestra of Sarnia and Port Huron

Nonprofit profile at a glance

EIN
237035763
IRS 990 coverage
2010–2023
Forms available
Form 990 2023
Location
Port Huron, MI, USA
Phone
5193377775
Rating
57
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$438,260
Expenses
$467,750
Assets
$500,290
Liabilities
$92,840

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • DINAH BIANCHI (PRESIDENT)
  • JANET CARMODY (VICE PRESIDENT)

People named in this filing

  • DINAH BIANCHI (PRESIDENT)
  • JANET CARMODY (VICE PRESIDENT)
  • ROGER EMERY (TREASURER)

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The operation of an international symphony orchestra, a symphony chorus and a youth orchestra.

What it reported doing in 2023

See appended sheet labeled - part iii, form 990

Operating model

Revenue model
Donor-supported. 78% of the money available for current operations came from contributions and gifts.
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 - Most voting board members are independent and program spending has grown recently. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 50
  • Accountability: 70
  • Sustainability: 36
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.3%; rating input score 62
  • Program expense ratio: 58.4%; rating input score 58
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -6.7%; rating input score 28; 28th percentile among comparable filings
  • Total-asset coverage ratio: 1.07; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 1.5% per year; rating input score 100; 39th percentile among comparable filings
  • Revenue growth: 0.9% per year; rating input score 100; 31st percentile among comparable filings
  • Asset growth: 0.2% per year; rating input score 100; 26th percentile among comparable filings

Details

  • Where the money goes: 62.3% of revenue deployed · 58.4% of spending went to programs
  • Governance: 22 of 22 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $273K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes foreign activity
  • Filing history: 14 filing years from 2010 to 2023
  • 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 — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Review — Financial Efficiency: Program expense ratio scored 58/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 28/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.