Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 944,366 | 994,192 | 979,276 | 486,655 | 455,325 | 3,859,814 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | 0 | |||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 4 | Total. Add lines 1 through 3 | 944,366 | 994,192 | 979,276 | 486,655 | 455,325 | 3,859,814 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | 546,658 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 3,313,156 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 944,366 | 994,192 | 979,276 | 486,655 | 455,325 | 3,859,814 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 0 | |||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 0 | |||||
| 11 | Total support. Add lines 7 through 10 | 3,859,814 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2023 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software Version: |
| Return Reference | Explanation |
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| FORM 990, PAGE 1, BOX A: | THE NATIONAL SYMPHONY ORCHESTRA ASSOCIATION (NSOA) KEEPS ITS BOOKS AND COMPUTES ITS INCOME ON THE BASIS OF A 52-53 WEEK TAX YEAR. THE 52-53 WEEK YEAR ALWAYS ENDS ON A SUNDAY AND ALWAYS ON THE SUNDAY NEAREST TO THE LAST CALENDAR DAY IN SEPTEMBER. THE TAX YEAR REPORTED HEREIN REPRESENTS THE PERIOD OCTOBER 2, 2023, TO SEPTEMBER 29, 2024 A 52-WEEK YEAR THE INTERNAL REVENUE SERVICE (IRS) CANNOT ACCEPT A 52-53 WEEK ELECTION FOR AN EXEMPT ORGANIZATION. ACCORDINGLY, AND TO ENSURE THAT THE IRS WOULD ACCEPT NSOA'S RETURN, NSOA HAS CHANGED THE DATES OF ITS REPORTING PERIOD FROM THE AFOREMENTIONED DATES TO THE PERIOD OCTOBER 1, 2023 TO SEPTEMBER 30, 2024. |
| FORM 990, PART VI, LINE 2: | THE FOLLOWING TRUSTEES AND OFFICERS HAVE A BUSINESS RELATIONSHIP: MR. RONALD D. ABRAMSON AND MS. JOAN BIALEK. MR. WILLIAM FINNERTY AND MS. JEANNE WEAVER RUESCH. |
| FORM 990, PART VI, LINE 4: | ON JUNE 7, 2024, THE BY-LAWS WERE AMENDED TO CREATE ASSISTANT TREASURER AND ASSISTANT SECRETARY OFFICER POSITIONS FOR ONE NON-RENEWABLE TERM OF ONE YEAR. THE AMENDMENT EXPIRED AT THE ANNUAL BOARD MEETING IN JUNE 2025. |
| FORM 990, PART VI, LINE 11B. PROCESS TO REVIEW FORM 990: | PRIOR TO PROVIDING THE FORM 990 (RETURN) TO THE MEMBERS OF THE NSOA BOARD OF DIRECTORS, A DETAILED REVIEW WAS PERFORMED BY THE NSOA'S CHIEF FINANCIAL OFFICER, EXECUTIVE DIRECTOR AND THE JOHN F. KENNEDY CENTER FOR THE PERFORMING ARTS' (KENNEDY CENTER) VICE PRESIDENT, ACCOUNTING. AFTER THE RETURN WAS FINALIZED, MANAGEMENT PROVIDED IT TO EACH DIRECTOR VIA EMAIL/WEBSITE PRIOR TO FILING THE RETURN WITH THE IRS. QUESTIONS, IF ANY, WERE DIRECTED TO AND ADDRESSED BY THE KENNEDY CENTER'S VICE PRESIDENT, ACCOUNTING. RESPONSES TO NOTABLE QUESTIONS WERE PROVIDED TO ALL NSOA DIRECTORS FOR THEIR INFORMATION AND COMMUNICATED TO THE KENNEDY CENTER'S AUDIT COMMITTEE. |
| FORM 990, PART VI, LINE 12C. ENFORCEMENT OF POLICY: | THE CONFLICT-OF-INTEREST POLICY (POLICY) APPLIES TO ALL MEMBERS OF THE BOARD OF DIRECTORS (BOARD), KEY AND OTHER EMPLOYEES THAT HAVE AUTHORITY TO SIGN CONTRACTS TOTALING $15,000 OR MORE AND/OR HAVE THE POWER TO INFLUENCE A TRANSACTION BETWEEN THE NSOA AND ANOTHER ORGANIZATION (COLLECTIVELY KNOWN AS "COVERED INDIVIDUALS"). THE POLICY COVERS TRANSACTIONS BETWEEN THE NSOA AND (A) MEMBERS OF THE BOARD OF DIRECTORS, (B) THEIR FAMILY MEMBERS AND/OR (C) AN AFFILIATED ENTITY. TO ASSIST THE NSOA IN IDENTIFYING TRANSACTIONS WHERE THERE MAY BE AN ACTUAL OR PERCEIVED CONFLICT OF INTEREST, EACH DIRECTOR SHALL COMPLETE AND SIGN AN ANNUAL CONFLICT OF INTEREST DECLARATION (DECLARATION) AND SHALL, AS NECESSARY, UPDATE THE DECLARATION TO REFLECT ANY CHANGES DURING THE COURSE OF THE YEAR. DECLARATIONS COMPLETED BY DIRECTORS ARE REVIEWED BY THE KENNEDY CENTER'S GENERAL COUNSEL'S OFFICE. WHEN A DIRECTOR BECOMES AWARE OF A CONFLICT, HE OR SHE HAS THE DUTY TO IMMEDIATELY DISCLOSE THE EXISTENCE AND CIRCUMSTANCES OF SUCH COVERED TRANSACTION TO THE KENNEDY CENTER'S GENERAL COUNSEL. IF A CONFLICT WERE TO INVOLVE THE GENERAL COUNSEL, THE EXISTENCE AND CIRCUMSTANCES OF THE CONFLICT WOULD BE DISCLOSED TO THE AUDIT COMMITTEE. THE AFFECTED INDIVIDUAL MUST (A) REFRAIN FROM USING HIS OR HER PERSONAL INFLUENCE TO ENCOURAGE THE NSOA TO ENTER INTO/NOT ENTER INTO THE TRANSACTION, AND (B) | PHYSICALLY EXCUSE HIMSELF OR HERSELF FROM PARTICIPATION IN ANY DISCUSSIONS REGARDING THE TRANSACTION, EXCEPT TO RESPOND TO REQUESTS FOR INFORMATION. IF A CONFLICT IS DISCLOSED IN A DECLARATION OR TO THE CHAIR OF THE BOARD OF DIRECTORS, IT WILL BE REVIEWED BY THE NSOA'S EXECUTIVE COMMITTEE. DURING THE EXECUTIVE COMMITTEE'S REVIEW, IT WILL CONSIDER WHETHER, ABSENT THE PARTICIPATION OF THE AFFECTED DIRECTOR, ANY PROPOSED CONFLICT IS FAIR AND REASONABLE TO THE NSOA. THE EXECUTIVE COMMITTEE WILL MAINTAIN SUCH DOCUMENTATION AS MAY BE NECESSARY AND APPROPRIATE TO DOCUMENT THE REVIEW OF THE CONFLICT AND WILL REPORT TO THE BOARD OF DIRECTORS ON CONFLICTS (WHETHER APPROVED OR NOT). THE EXECUTIVE COMMITTEE MAY SEEK ADVICE FROM THE KENNEDY CENTER'S GENERAL COUNSEL'S OFFICE OR FROM OUTSIDE ADVISORS. SUCH ADVICE WILL GENERALLY BE IN CONNECTION WITH EITHER THE REVIEW OF ANY CONFLICT OR WITH THE ADMINISTRATION OF THE POLICY. |
| FORM 990, PART VI, LINES 15A - 15B. COMPENSATION PROCESS: | THE NSOA HAS NO EMPLOYEES OF ITS OWN. THE SALARIES OF THE EXECUTIVE DIRECTOR AND CHIEF FINANCIAL OFFICER, WHO ARE EMPLOYEES OF THE KENNEDY CENTER, ARE DETERMINED UNDER POLICIES DISCLOSED ON THE KENNEDY CENTER'S FORM 990. |
| FORM 990, PART VI, LINE 19. GOVERNING DOCUMENTS DISCLOSURE: | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC. |
| FORM 990,PART XII, LINE 2C. FINANCIAL REVIEW PROCESS: | THE NSOA DOES NOT HAVE A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS OR SELECTION OF AN INDEPENDENT ACCOUNTANT. THE NSOA'S FINANCIAL STATEMENTS ARE ISSUED ON A CONSOLIDATED BASIS WITH THE KENNEDY CENTER. THE KENNEDY CENTER HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE CONSOLIDATED FINANCIAL STATEMENTS AND ASSUMES RESPONSIBILITY FOR SELECTION OF AN INDEPENDENT ACCOUNTANT. |
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