Western Reserve Theatre Organ Society

Nonprofit profile at a glance

EIN
237090637
IRS 990-EZ coverage
2010–2025
Forms available
Form 990-EZ 2025
Location
Cleveland, OH, USA
Phone
2164011851
Rating
81
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$10,130
Expenses
$6,904
Assets
$205,876
Liabilities
$0

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

Leadership & pay

5 people listed

People named in this filing

  • Mr Jay Spencer (Chairman)
  • Mr Frank Fuhs (Vice-Chairman)
  • Mr Robert D Moran Jr (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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Education and cultural enrichment of the theatre pipe organ and presentation of its musical style to the public.

What it reported doing in 2025

Music Programs, General/Other: Two public concerts performed on the Wurlitzer theatre pipe organ installed and maintained by the organization in the Cleveland Grays Armory Museum, Cleveland, Ohio that were attended by approximately 135 people each. These concerts featured professional theatre organists who performed musical selections in styles associated with the theatre pipe organs as originally played in movie theaters in the 1920's and 1930's. Proceeds from these concerts are used to maintain the Wurlitzer theatre pipe organs owned and/or maintained by the Chapter.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 82
  • Sustainability: 81
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.8%; rating input score 79
  • Program expense ratio: 98.5%; rating input score 98

Transparency & Controls

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

Sustainability

  • Operating margin: 31.8%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 29.82; rating input score 97; 97th 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 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -6.1% per year; rating input score 0; 34th percentile among comparable filings
  • Revenue growth: -8.3% per year; rating input score 0; 27th percentile among comparable filings
  • Asset growth: 2% per year; rating input score 100; 46th percentile among comparable filings

Details

  • Where the money goes: 78.8% of revenue deployed · 98.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $7K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 15 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.