The Fresno Philharmonic Association

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1954

Legal Domicile

Principal Officer

Stephen Wilson

Phone

5592610611

Tax Period

2022-07-01 to 2023-06-30

The Fresno Philharmonic Association, founded in 1954, is a community nonprofit in the Arts, Culture & Humanities sector that reported $2.1M in total revenue in fiscal year 2022. Revenue surged 45% from the prior year, signaling strong growth momentum.

Mission

The mission of the Fresno Philharmonic is to enrich the lives of Central San Joaquin Valley residents through inspiring performances of orchestral music. We are an essential and collaborative member of a vibrant arts scene which unites, delights and engages a diverse community.

Program Service Accomplishments

Program 1

Expenses: $2,011,174 Revenue: $591,413

THE FRESNO PHILHARMONIC PRESENTS CONCERTS OF SYMPHONIC CLASSICAL AND POPS MUSIC AND EDUCATIONAL CONCERTS FOR SCHOOLS. IN THE 2022-2023 SEASON COVERED BY THIS RETURN, THE FRESNO PHILHARMONIC...

THE FRESNO PHILHARMONIC PRESENTS CONCERTS OF SYMPHONIC CLASSICAL AND POPS MUSIC AND EDUCATIONAL CONCERTS FOR SCHOOLS. IN THE 2022-2023 SEASON COVERED BY THIS RETURN, THE FRESNO PHILHARMONIC SUCESSFULLY PRODUCED FIVE MASTERWORKS CONCERTS, THREE POPS CONCERTS, A SPECIAL CONCERT WITH JAZZ AT LINCOLN CENTER ORCHESTRA, AND SIX PERFORMANCES OF ITS LINK UP CONCERT FOR SCHOOLS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2022)

Revenue Breakdown

Contributions & Grants $1,498,165

Program Service Revenue $591,413

Investment Income $-15,355

Other Revenue $19,814

TOTAL REVENUE $2,094,037

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,342,781

Fundraising Expenses $78,596

Program Expenses $2,011,174

Other Expenses $925,645

TOTAL EXPENSES $2,268,426

Year-over-Year Comparison

	2022	2021	Change
Revenue	$2,094,037	$1,446,440	+0.4%
Expenses	$2,268,426	$1,593,324	+0.4%
Net Income	$-174,389	$-146,884	+0.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

166

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$81,136

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Stephen Wilson	President & CEO	40.00	Officer	$81,136	$0	$81,136
W F Docker	Director	1.00	Director	$0	$0	$0
Larry King	Director	1.00	Director	$0	$0	$0
Byrne Finkle	Director	1.00	Director	$0	$0	$0
Henry Barkett	Director	1.00	Director	$0	$0	$0
Thomas Hunt	Director	1.00	Director	$0	$0	$0
Ben Krikorian	Treasurer	1.00	Officer Director	$0	$0	$0
Patricia Towne	Director	1.00	Director	$0	$0	$0
Jaclyn Kawagoe	Director	1.00	Director	$0	$0	$0
Michael Manjarrez	Director	1.00	Director	$0	$0	$0
Jordan Mattox	Director	1.00	Director	$0	$0	$0
Caren Myers	Chairman	1.00	Officer Director	$0	$0	$0
Jane Bedrosian	Vice Chair	1.00	Officer Director	$0	$0	$0
Christine Hardcastle	Secretary	1.00	Officer Director	$0	$0	$0
Vatuhi Tonoyan	Director	1.00	Director	$0	$0	$0
Graham Van Leuven	Director	1.00	Director	$0	$0	$0
Bernard Karian	Director	1.00	Director	$0	$0	$0
JD Northway	Director	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$2,094,037	$2,268,426	$2,336,300	$-174,389
2022	$1,446,440	$1,593,324	$2,058,611	$-146,884
2021	$1,031,160	$822,491	$2,364,502	$208,669
2020	$1,475,994	$1,445,241	$1,905,091	$30,753
2019	$1,688,227	$1,838,647	$1,974,137	$-150,420