The Little Orchestra Societyorpheon Inc

What it reported doing in 2024

Musical connections: the school partnership program, live in concert! Casa (cultural after school adventures), and other community engagement programsl.o.s.'s music education and community engagement initiatives include: musical connections: the school partnership program (musical connections) and live in concert!, as well as other programs. Musical connections is a music composition residency program that provides music education and concert experiences for under-resourced New York city public schools and their students in grades pre-k-5, as well as their teachers, families, and school communities. The program consists of: in-school residency sessions with an l.o.s. Educator/teaching artist that utilize music composition to teach the elements of music; access to l.o.s. Kids concerts to connect composition to orchestral performances; video discovery guides to connect the in-school sessions with what happens during live concerts; a school-day celebration event where students' collaborative class compositions are performed by professional musicians; planning meetings for classroom teachers with l.o.s. Education staff; curriculum materials for each concert for classroom teachers; and free tickets for families to enjoy live concerts. The 2024-25 partner schools were ps 122q and astoria houses (nycha) in astoria, queens; ps 54x in the bronx, and ps 125m in harlem, manhattan. Approximately 3,550 teachers, students and parents/caregivers participated in musical connections.live in concert! Is an l.o.s. Community engagement program that provides access to members of the New York city community to attend performances of the l.o.s. Kids series, without charge. This program provides opportunities for students from underserved public schools and children in publicly-funded day care centers and social service agencies, as well as their families, who would otherwise have little or no contact with orchestral music. Educational resource materials are provided to help parents, teachers and program leaders in preparing and enhancing the concert experience for their students and children. Approximately 5,750 children and adults participated in this program in 2024-25, including musical connections families, and children and families from partner sites. In 2024-25, l.o.s. Continued its after-school programs in seven total schools: ps122q in astoria, ps96x and ps54x in the central bronx, ps 18x in the south bronx, ps152k in flatbush, ps125m in harlem, and ps267m in manhattan, with support from the New York city council's cultural after-school adventures (casa) program. The total number of participants in all l.o.s. After school programs in 2024-25 equaled 440. These programs are based on the musical connections model and provide intensive afterschool learning for students in kindergarten through grade 5 who may also have participated in prior years in the school day musical connections program. In 2024-25, the total number of participants in all l.o.s. Programs equaled approximately 15,500.

Financial Efficiency

• Mission deployment rate: 79.2%; rating input score 79
• Program expense ratio: 79.2%; rating input score 79
• Fundraising efficiency: $6.09 raised per $1 spent on fundraising; rating input score 23; 23rd percentile among comparable filings

Transparency & Controls

• Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
• Pay-setting controls: 2 of 6 controls in place; rating input score 33
  • Compensation committee: Missing
  • Independent consultant: Missing
  • Other Form 990s reviewed: Missing
  • Written employment contract: Missing
  • Compensation survey or study: Pass
  • Board or committee approval: Pass
• 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: 7 of 8 controls in place; rating input score 88
  • Conflict-of-interest policy: Pass
  • Whistleblower policy: Pass
  • Document-retention policy: Pass
  • CEO compensation review process: Pass
  • Other executive compensation review process: NotApplicable
  • Form 990 shared with the board: Pass
  • Board meeting minutes documented: Pass
  • Audit committee oversight: Pass
  • Independent financial-statement audit: Fail

Sustainability

• Operating margin: -0.1%; rating input score 35; 35th percentile among comparable filings
• Total-asset coverage ratio: 0.24; rating input score 11; 11th percentile among comparable filings
• Liabilities to assets ratio: 0.18; rating input score 33; 33rd percentile among comparable filings
• Officer compensation ratio: 15.9%; rating input score 21; 21st percentile among comparable filings

Growth

• Program expense growth: -7.4% per year; rating input score 0; 6th percentile among comparable filings
• Revenue growth: -7.3% per year; rating input score 0; 4th percentile among comparable filings
• Asset growth: -3.1% per year; rating input score 0; 9th percentile among comparable filings