Salem Orchestra

Nonprofit profile at a glance

EIN
824415789
IRS 990-EZ coverage
2020–2023
Forms available
Form 990-EZ 2023
Location
Salem, OR, USA
Phone
5038819947
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Symphony Orchestras

Reported finances

Revenue
$34,802
Expenses
$42,721
Assets
$4,699
Liabilities
$32,536

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

Leadership & pay

8 people listed

Executive titles in this filing

  • Rochelle Rafn (Executive Director)
  • Nicholas Reed (Board President)

People named in this filing

  • Rochelle Rafn (Executive Director)
  • Christopher Noel (Artistic Director)
  • Christie Smith (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-EZ. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Salem Orchestra's mission is to create and connect communities through diverse musical performances and educational outreach.

What it reported doing in 2023

EDUCATIONAL OUTREACH - Salem Orchestra Music Academy summer camp 07/24-28/2023

Operating model

Revenue model
Donor-supported. 79% 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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of total spending goes to programs and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 82
  • Sustainability: 15
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67%; rating input score 67
  • Program expense ratio: 54.5%; rating input score 55

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -22.8%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 0.11; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 6.92; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 31.2%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: 40.3% per year; rating input score 100; 90th percentile among comparable filings
  • Revenue growth: 32.9% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: -52.2% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 67% of revenue deployed · 54.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $23K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2020 to 2023
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Review — Financial Efficiency: Program expense ratio scored 55/100.
  • High — Sustainability: Operating margin scored 23/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • High — Sustainability: Officer compensation ratio scored 6/100.