Willamette Master Chorus

Nonprofit profile at a glance

EIN
943150636
IRS 990 coverage
2012–2024
Forms available
Form 990 2024, Form 990-EZ 2021
Location
Salem, OR, USA
Phone
5035800406
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Singing, Choral

Reported finances

Revenue
$236,426
Expenses
$289,288
Assets
$328,093
Liabilities
$1,110

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • EMIL GRAZIANI (VICE PRESIDENT)
  • CALEB HUEGEL (PRESIDENT)
  • CHRISTINE WHITESIDE (EXECUTIVE DIRECTOR)

Highest reported compensation

  • CHRISTINE WHITESIDE (EXECUTIVE DIRECTOR): $41,400 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The wmc promotes choral excellence through musical collaboration, education, and performance. The vision of the wmc is to:1) present music of the highest quality.2) preform a wide selection of significant choral literature.3) continue as the preeminent choral group in the willamette valley.4) provide performing opportunities for auditioned singers, soloists, and school groups.5) enrich the culture and quality of life.6) educate and partner with schools throughout the willamette valley.7) bring the joy of music to Oregon, the nation, and international community.

What it reported doing in 2024

The willamette master chorus is proud to continue the tradition of promoting choral excellence through musical collaboration, education and performance, we provided a full season of four concerts with two live performances of each. We included student choirs, guest artists, and commissioned music written or arranged by local composers. Our education outreach program "choral music alive" was expanded to offer master classes to two additional salem/keizer schools. We continue to strive to be a significant and thriving arts organization, essential to our community.

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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 95
  • Transparency & Controls: 92
  • Accountability: 69
  • Sustainability: 28
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 90.9%; rating input score 91
  • Fundraising efficiency: $81.9 raised per $1 spent on fundraising; rating input score 83; 83rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • 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: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: -22.4%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 1.13; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 14.3%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: 6.7% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: 5.2% per year; rating input score 100; 53rd percentile among comparable filings
  • Asset growth: 10.3% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 90.9% of spending went to programs
  • Governance: 10 of 10 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $263K in reported program spending
  • Leadership: top reported pay $41K · 12 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 6 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Operating margin scored 13/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.