Nonprofit · EIN 45-4414062
SALEM PHILHARMONIA ORCHESTRA
Tax-exempt · SALEM, OR 97309
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $106,115 | $104,704 | $1,411 | $77,650 | $0 | $1,411 |
| December 31, 2024 | 990-EZ | $90,356 | $71,292 | $19,064 | $76,867 | – | $76,867 |
| December 31, 2023 | 990-EZ | $64,990 | $51,406 | $13,584 | $57,803 | – | $57,660 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $66,586
- Program service revenue
- $39,529
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $2,367
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $44,795
- Occupancy
- $22,575
- Printing, publications and postage
- $5,792
- Other expenses
- $31,542
- Program services (functional)
- $24,742
Balance sheet and other
- Total assets, start of year
- $76,867
- Total assets, end of year
- $77,650
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,411
- Cash, savings and investments
- $77,650
- Gross receipts
- $106,115
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jonathan Debruyn | Artistic Director | 10 | $1,200 |
| Kami Hettwer | Executive Director | 10 | $1,167 |
| Lori Dressel | Board President | 8 | $0 |
| Julie Rodgers | Board Member, Secretary | 2 | $0 |
| Kurt Chandler | Board Member, Treasurer | 4 | $0 |
| Hilary Port | Board Member, Librarian | 4 | $0 |
| Becca Owen | Board Member | 1 | $0 |
| Alicia Rasmussen | Board Member | 1 | $0 |
| David Heyen | Board Member, Social Media | 3 | $0 |
| Douglas Barsky | Board Member | 1 | $0 |
990-EZ for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jonathan DeBruyn | Artistic Director | 20 | $13,700 |
| Kami Hettwer | Executive Director | 20 | $6,650 |
| Becca Owens | Vice President | 2 | $0 |
| Kurt Chandler | Treasurer | 4 | $0 |
| Brian Gingerich | President | 4 | $0 |
| Lori DresselEvents Coordinator | Board Member | 2 | $0 |
| Julie Rodgers | Board Member/Personnel Asst. | 2 | $0 |
| Christina Sauer | Board Member/Grants Writer | 2 | $0 |
| David Sangha-Heyen | Board Member/Social Media | 2 | $0 |
| Hilary Port | Secretary/Librarian | 8 | $0 |
990-EZ for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jonathan DeBruyn | Artistic Director/Conductor | 10 | $12,000 |
| Susan Friesen | Executive Director | 16 | $0 |
| Rebecca Owen | Board of Directors President | 2 | $0 |
| Kurt Chandler | Board of Directors Treasurer/Bookkeeper | 4 | $0 |
| Hilary Port | Board of Directors Secretary | 2 | $0 |
| Brian Gingerich | Board of Directors Vice Pres. | 2 | $0 |
| Lori Dressel | Board of Directors Member | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 13804, SALEM, OR 97309-1804
- In care of
- % JACLYN LARUE
- Mailing address (990-N for 2016)
- PO Box 1384, Salem OR 97309
- Principal officer (990-N for 2016)
- Jaclyn LaRue, 27500 Mac Lane, Junction City OR 97448
- Signed the 990-EZ
- Kurt Chandler, Treasurer
- Phone
- (503) 302-4149
- Website
- www.salemphil.org
Mission
Salem Philharmonia Orchestra provides an opportunity for musicians and audiences in our community to participate in affordable performances of high quality symphonic literature. SPO makes live symphonic music easily accessible to the community at a low cost and gives community members an opportunity to play in a symphony orchestra. Concerts are made affordable to families by providing tickets at no cost to students 17 and under.
Program accomplishments
- Presented two concerts in April 2025 to honor 150 years of composer Maurice Ravel. Our soloist performed vocal music from Don Quixote and the Piano Concerto for Left hand (alone) in Dm. The concert were attended by 336 people.Expenses $5,391
- Presented two concerts in February 2025 entitled "Rediscovering Marie Jaell. Music included a mostly forgotten cello concerto by French femaie composer Marie Jaell. Tour soloist was Diane Chaplin, who discovered the work and reconstructed the orchestration. Other pieces performed were by composed by Bizet, Rimsky-Korsakov, and Mozart. The concerts were attended by 375 people.Expenses $4,677
- Presented two concerts in May/June 2025 entitled "Fate and the Apocalypse" with the music of Verdi, Menotti, and Tchaikovsky. The pieces were the overture from "La Forza del Destino", Apocalisse, and Symphony No. 4. The concerts were attended by 360 people.Expenses $5,750
- Presented two concerts in October featuring Beethoven Symphony #3. Additional music was from Dvorak and Mozart. Our soloist presented the Mozart Bassoon Concerto. The concerts were attended by by 404 people.Expenses $4,629
- Presented two concerts specifically tailored for families with younger children. The orchestra presented nine shorter pieces featuring different sections of the orchestra. Children were invited to sit in the orchestra during the performance and were given gift bags. An instrument petting zoo was made available before the concert so children could try the different instruments. The concerts were attended by 543 children and adults.Expenses $4,295 · grants $3,000
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 45-4414062
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2013
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A69)
- Assets (IRS master file)
- $77,650
- Income (IRS master file)
- $106,115
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $106,115 | $104,704 | $77,650 | IRS |
| 990-EZ | December 2024 | $90,356 | $71,292 | $76,867 | XML |
| 990-EZ | December 2023 | $64,990 | $51,406 | $57,803 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2016 Officer: Jaclyn LaRue | December 31, 2016 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 45-4414062).
Questions about SALEM PHILHARMONIA ORCHESTRA
- What is the EIN of SALEM PHILHARMONIA ORCHESTRA?
- The employer identification number (EIN) of SALEM PHILHARMONIA ORCHESTRA is 45-4414062.
- Is SALEM PHILHARMONIA ORCHESTRA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2013.
- Are donations to SALEM PHILHARMONIA ORCHESTRA tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SALEM PHILHARMONIA ORCHESTRA file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SALEM PHILHARMONIA ORCHESTRA due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SALEM PHILHARMONIA ORCHESTRA last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of SALEM PHILHARMONIA ORCHESTRA?
- The 990-N for 2016 names Jaclyn LaRue.
- Who are the officers and directors of SALEM PHILHARMONIA ORCHESTRA?
- The 990-EZ for the year ended December 31, 2025 lists 10 people; 2 received compensation from the organization, the highest $1,200 (Jonathan Debruyn, Artistic Director).
- How much revenue does SALEM PHILHARMONIA ORCHESTRA have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $106,115, expenses of $104,704 and total assets of $77,650 at year end.
Other nonprofits in SALEM
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- MICRONESIAN ISLANDER COMMUNITY EIN 90-0663871 · last filed 990 for 2025
- GILBERT HOUSE CHILDRENS MUSEUM INC EIN 93-0948548 · last filed 990 for 2025
- THE WILLAMETTE HERITAGE CENTER EIN 93-6031792 · last filed 990 for 2024
- CAPITAL COMMUNITY TELEVISION INC EIN 93-1009470 · last filed 990 for 2025
- COMPTON FAMILY FOUNDATION EIN 30-6025966 · last filed 990-PF for 2026
- SALEM ART ASSOCIATION EIN 93-0421613 · last filed 990 for 2024
- PENTACLE THEATRE INC EIN 93-0513552 · last filed 990 for 2024
All nonprofits in SALEM · Oregon · Arts, culture and humanities