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    <ReturnTs>2024-04-03T11:19:53Z</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>454414062</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SALEM PHILHARMONIA ORCHESTRA</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SALE</BusinessNameControlTxt>
      <PhoneNum>5038711857</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO Box 13804</AddressLine1Txt>
        <CityNm>Salem</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97309</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Kurt D Chandler</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>5038711857</PhoneNum>
      <SignatureDt>2024-04-03</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <WebsiteAddressTxt>https://www.salemphil.org/</WebsiteAddressTxt>
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      <FeesAndOtherPymtToIndCntrctAmt>19883</FeesAndOtherPymtToIndCntrctAmt>
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      <PrintingPublicationsPostageAmt>4303</PrintingPublicationsPostageAmt>
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      <TotalExpensesAmt>51406</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>13584</ExcessOrDeficitForYearAmt>
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      <NetAssetsOrFundBalancesEOYAmt>57660</NetAssetsOrFundBalancesEOYAmt>
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      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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        <BOYAmt>0</BOYAmt>
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        <BOYAmt>44076</BOYAmt>
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        <BOYAmt>44076</BOYAmt>
        <EOYAmt>57803</EOYAmt>
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      <PrimaryExemptPurposeTxt>The Salem Philharmonia Orchestra (SPO) is an all-volunteer community orchestra that performs 10-12 live symphonic concerts a year in the Salem, Oregon area for an affordable ($18-$20) or free (children/youth, ages 0-17) admission.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SPO performed 10 live concerts to audiences of 1,687 total in 2023.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>51406</ProgramServiceExpensesAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Jonathan DeBruyn</PersonNm>
        <TitleTxt>Artistic Director/Conductor</TitleTxt>
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        <CompensationAmt>12000</CompensationAmt>
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        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Susan Friesen</PersonNm>
        <TitleTxt>Executive Director</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Rebecca Owen</PersonNm>
        <TitleTxt>Board of Directors President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Kurt Chandler</PersonNm>
        <TitleTxt>Board of Directors Treasurer/Bookkeeper</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Hilary Port</PersonNm>
        <TitleTxt>Board of Directors Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Brian Gingerich</PersonNm>
        <TitleTxt>Board of Directors Vice Pres.</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Lori Dressel</PersonNm>
        <TitleTxt>Board of Directors Member</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
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      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>OR</StatesWhereCopyOfReturnIsFldCd>
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        <PersonNm>Kurt Chandler</PersonNm>
        <USAddress>
          <AddressLine1Txt>1015 Electric Ave SE</AddressLine1Txt>
          <CityNm>Salem</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97302</ZIPCd>
        </USAddress>
        <PhoneNum>5039323719</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentName="IRS990ScheduleC">false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd referenceDocumentName="IRS990ScheduleC">false</LobbyingActivitiesInd>
      <SchoolOperatingInd referenceDocumentName="IRS990ScheduleE">false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <OtherEmployeePaidOver100kCnt>0</OtherEmployeePaidOver100kCnt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
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      <CommunityTrustInd>X</CommunityTrustInd>
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        <CurrentTaxYearMinus3YearsAmt>18957</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>33904</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>36763</CurrentTaxYearMinus1YearAmt>
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        <CurrentTaxYearMinus2YearsAmt>33904</CurrentTaxYearMinus2YearsAmt>
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        <TotalAmt>142949</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>2374</SubstantialContributorsTotAmt>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Part II - Line 5 - Column F</FormAndLineReferenceDesc>
        <ExplanationTxt>This section has not been consistently filled out over the years. There usually has been at least one person who donated above 2% of the total support amount listed in Line 11 of Part 2</ExplanationTxt>
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      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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    <IRS990ScheduleO documentId="ScheduleO" documentName="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Music rental &amp; purchases - $1,917; liability insurance - $250; licenses &amp; permits - $90; Zoom video communication fees - $482; PayPal service fees - $1,105; electronic &amp; broadcast media marketing - $2,650; music instrument &amp; equipment purchases - $2,240.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>For some inexplicable reason the B column of Part II of our 2022 990EZ was left blank. This certainly was not intentional! Lines 22, 25, &amp; 27 of Part II, and, consequently, line 19 of Part I, of our 2022 form should have been 44,076, and line 21 of Part I of our 2022 form should have been 57,803. The A column is also incorrect in Part II of our 2022 form. The amount should have been 31,371.</ExplanationTxt>
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