Philadelphia Orchestra Retirees and Friends Inc

Nonprofit profile at a glance

EIN
232666507
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Wyndmoor, PA, USA
Phone
2158361120
Rating
38
Verdict
REVIEW
Rating confidence
Moderate
Sector
Performing Arts Organizations

Reported finances

Revenue
$20,105
Expenses
$1,527
Assets
$154,089
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

1 person listed

People named in this filing

  • SEE ATTACHED (SEE ATTACHED)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To furnish retired members with supplementary pension & health insurance payments

What it reported doing in 2025

Awards granted to individual members - retired orchestra members or their families who were in need and did not have adequate pension coverage.

Operating model

Revenue model
Membership-supported. 71% of the money available for current operations came from membership dues.
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

REVIEW - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 23
  • Transparency & Controls: 69
  • Accountability: 12
  • Sustainability: 89
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 7.4%; rating input score 7
  • Program expense ratio: 57.3%; rating input score 57
  • Fundraising efficiency: Limited

Transparency & Controls

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

Accountability

  • Independent voting board: 0%; rating input score 0; 10th 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: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 92.4%; rating input score 98; 98th percentile among comparable filings
  • Total-asset coverage ratio: 100.91; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -24.7% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: -3.7% per year; rating input score 0; 44th percentile among comparable filings
  • Asset growth: 1.8% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: 7.4% of revenue deployed · 57.3% of spending went to programs
  • Governance: 0 of 9 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $875 in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 14 of 14 current checks pass
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • 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 7/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Review — Financial Efficiency: Program expense ratio scored 57/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.