SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2016
Open to Public
Inspection
Name of the organization
The Fresno Philharmonic Association
 
Employer identification number

94-1309738
Return Reference Explanation
Form 990, Part VI, Line 11b: Form 990 Review Process THE FORM 990 WAS REVIEWED IN DETAIL BY THE EXECUTIVE DIRECTOR, PRESIDENT OF THE BOARD, AND THE TREASURER BEFORE BEING FINALIZED.
Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees ED: The Personnel Committee is an independent body that reviews annually the compensation for ED as part of the annual review process for that person and position. The committee does look at data for comparable positions, which the committee deems to be executive director or top management officers at other philharmonics or symphonies in similar size cities and with similar annual budget ranges. The committee strives to ensure there are raises that are commensurate with these comparisons, with the financial performance of the Fresno Philharmonic, in a comparison to staff salaries, and with economic conditions in general. The FP does not in writing separately substantiate compensation decisions for the ED except indirectly in an annual review for the position, which is done in written form each year. That form may discuss compensation decisions and indicated bonus and/or raise (if any). For Music Director the compensation review takes place every five years, which is the contract term for this position. When the contract is coming up for renewal, the committee gathers information and comparison data and a subcommittee tasked with negotiating a new contract uses that data in its discussions with the Music Director about the terms of a new contract. The compensation decision for this position is driven by market factors, availability and quality of potential replacement directors in the event negotiation does not produce an agreement, the fundraising impacts of the current director, his overall performance (which is the subject of a written annual review), and related factors. Negotiation typically produces an agreement which then goes into effect as a written contract for the next four years.
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available The organization's governing documents and financial statements are available to the public upon request.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2016


Additional Data


Software ID: 16000303
Software Version: 2016v3.0