Civic Intelligence

Youth Philharmonic Orchestra

EIN 20-1136202 • 501(c)3 • San Diego, CA

Profile

Instruction for children in under served neighborhoods to play musical instruments, to sing, play and perform

2535 Camino del Rio south Ste 245San Diego, CA 92108

www.facebook.com/SanDiego

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

34th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

59th percentile

9.1%

Higher net margin than 59% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

88th percentile

46%

Faster asset growth than 88% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

57th percentile

11%

Faster revenue growth than 57% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Up

$188,418

Up $59,463 (+46%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$188,418

Up $59,463 (+46%) from 2024

Revenue

Up

$663,950

Up $68,129 (+11%) from 2024

Expenses

Up

$603,536

Up $68,278 (+13%) from 2024

Net Income

Down

$60,414

Down $149 (-0.2%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2011: $20,696Net Assets 2011: $20,6962011Assets 2012: $21,934Net Assets 2012: $21,9342012Assets 2013: $24,026Net Assets 2013: $24,0262013Assets 2019: $18,144Liabilities 2019: $02019Assets 2020: $24,860Liabilities 2020: $02020Assets 2022: $266,458Liabilities 2022: $0Net Assets 2022: $266,4582022Assets 2023: $63,602Liabilities 2023: $0Net Assets 2023: $63,6022023Assets 2024: $128,955Liabilities 2024: $0Net Assets 2024: $128,9552024Assets 2025: $188,418Liabilities 2025: $0Net Assets 2025: $188,4182025

Highlighted filing

2025

Assets$188,418
Liabilities$0
Net Assets$188,418

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2011: $9,198Expenses 2011: $6,656Net Income 2011: $2,5422011Revenue 2012: $12,246Expenses 2012: $11,008Net Income 2012: $1,2382012Revenue 2013: $14,313Expenses 2013: $12,221Net Income 2013: $2,0922013Revenue 2019: $87,829Expenses 2019: $76,334Net Income 2019: $11,4952019Revenue 2020: $87,375Expenses 2020: $80,758Net Income 2020: $6,6172020Revenue 2022: $504,574Expenses 2022: $273,901Net Income 2022: $230,6732022Revenue 2023: $334,583Expenses 2023: $542,758Net Income 2023: -$208,1752023Revenue 2024: $595,821Expenses 2024: $535,258Net Income 2024: $60,5632024Revenue 2025: $663,950Expenses 2025: $603,536Net Income 2025: $60,4142025

Highlighted filing

2025

Revenue$663,950
Expenses$603,536
Net Income$60,414

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 14, 2025
Return Version
2024v5.0
Gross Receipts
$663,950
Mission and Program Overview

Mission

Instruction for children in underserved neighborhoods to play musical instruments, to sing, play and perform

The Organization has a single program in many facets. Embracing its mission to change lives through music, the Organization continues to increase impact through community, in-school, after school and summer camp programs. Community music classes include violin, piano, ukulele, drums, voice, guitar and Mariachi. Community dance includes ballet, folklorico, hip-hop and breakdancing. Art classes focus on painting murals, blending colors and 3-D art. Music123, an in-school program for the TK-5th graders offers world music, movement, recorders ukuleles, drums and keyboards. After-school programs include drum, art, hip-hop, guitar and Mariachi. Half-day and full-day multi-arts, special needs and Mariachi camps reach students in TK-5th grade in one-to-15 week sessions throughout the year. Our premiere ensemble, Mariachi Victoria de San Diego, returned for a three-year collaboration with the local non-profit Fern Street Circus in their Neighborhood Park Tour.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$128,955$188,418▲ $59,463
Cash and Non-Interest-Bearing Accounts$108,897$173,943▲ $65,046
Land, Buildings, and Equipment, Net$20,058$14,475▼ $5,583
Total Assets$128,955$188,418▲ $59,463
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$128,955$188,418▲ $59,463
Total Net Assets Fund Balance$128,955$188,418▲ $59,463
Total Liabilities and Net Assets / Fund Balance$128,955$188,418▲ $59,463

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$14,476$24,732-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Victoria EicherPresident, Executive Director, directorPT$60,107$60,107

Board Members and Trustees

NameTitle
Marshall A LewisChairman of the Board, Chief Executive Officer, director
Elodia Castillo OrtegaVice President, director
Christopher Dukedirector
Consuelo Zunigadirector
Monica Hutchinsdirector
Christopher DanielsonSecretary, Treasurer, director
Revenue and Support

Revenue Composition

Contributions and Grants
$582,238
Program Service Revenue
$81,605
Investment Income
$0
Other Revenue
$107
All Other Contributions
$233,384
Change in Net Assets
$60,414
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$388,596
Salaries, Compensation, and Employee Benefits$214,940
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$298,091--$298,091
Other Salaries and Wages$138,010--$138,010
Current Officers, Directors, Trustees, and Key Employees$54,093$6,011-$60,104
Insurance$25,571--$25,571
Occupancy$21,250--$21,250
Payroll Taxes$16,315$511-$16,826
Depreciation Depletion$13,069--$13,069
Other Expenses$6,182--$6,182
Office Expenses-$4,574-$4,574
Fees for Services Accounting$2,285$254-$2,539
Travel$1,178--$1,178
Total Functional Expenses$592,186$11,350$0$603,536
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Line 11B

Form 990 is prepared by Marshall A. Lewis, Chairman and CEO of the Organization with input from the Executive Director. He distributes a complete draft to all the directors for comment and corrections before filing.

Part VI, Line 19

The Organizations Articles of Incorporation are available for public review on the California Secretary of State website. The Bylaws and Conflicts of Interest Policy are available on request by any interested person. The financials are part of Form 990, which is available, we believe on GuideStar, on the Internet and through the California Attorney Generals website for Registry of Charities and Fundraisers.

Part VI, Line 2

Monica Hutchins, a director, is the sister of President and Executive Director and director Victoria Eicher. Directors Consuelo Zuniga and Christopher Duke are law clients of Chairman, CEO and director Marshall A. Lewis

Part VI, Line 8B

There are no such committees.

Filing and Contact Details

Filer

Filer Name
Youth Philharmonic Orchestra
EIN
20-1136202
Phone
8585350330
Address
2535 Camino del Rio south Ste 245, San Diego, CA 92108
Doing Business As
City Heights Music School Mariachi Victoria de San Diego Music123

Signing Officer

Name
Marshall A Lewis
Title
Chairman, CEO
Phone
8585350330
Signed
2025-11-14

Organization Details

Principal Officer
Marshall A Lewis Chairman CEO
Formed
2004
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
6
Employees
10
Volunteers
18
Supplemental Narrative

Additional Explanations

Part IX, Line 11G:

The Organization engages as gig-workers, teachers and musicians who pick up a few extra hours of compensation apart from their regular employment, to do most of the teaching in programs for school districts and government grants. For the fiscal year, the expenditure was $298,091.

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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0179
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt04419
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0830
IRS990ScheduleA/OtherIncome509Grp/TotalAmt05428
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.97940
IRS990ScheduleA/PublicSupportPY509Pct00.97230
IRS990ScheduleA/PublicSupportTotal509Amt02213071
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt03250
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt06687
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt031274
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt041211
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt03250
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt06687
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt031274
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt041211
IRS990ScheduleA/SupportedOrganizationsCnt00
IRS990ScheduleA/SupportedOrganizationsTotalCnt00
IRS990ScheduleA/SupportSumAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0663843
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0595821
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0334404
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0536576
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0123638
IRS990ScheduleA/Total509Grp/TotalAmt02254282
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0663843
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0595821
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0334583
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0540995
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0124468
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02259710
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt014476
IRS990ScheduleD/EquipmentGrp/DepreciationAmt024732
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt039208
IRS990ScheduleD/TotalBookValueLandBuildingsAmt014476
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Organization engages as gig-workers, teachers and musicians who pick up a few extra hours of compensation apart from their regular employment, to do most of the teaching in programs for school districts and government grants. For the fiscal year, the expenditure was $298,091.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 is prepared by Marshall A. Lewis, Chairman and CEO of the Organization with input from the Executive Director. He distributes a complete draft to all the directors for comment and corrections before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Organizations Articles of Incorporation are available for public review on the California Secretary of State website. The Bylaws and Conflicts of Interest Policy are available on request by any interested person. The financials are part of Form 990, which is available, we believe on GuideStar, on the Internet and through the California Attorney Generals website for Registry of Charities and Fundraisers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Monica Hutchins, a director, is the sister of President and Executive Director and director Victoria Eicher. Directors Consuelo Zuniga and Christopher Duke are law clients of Chairman, CEO and director Marshall A. Lewis
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4There are no such committees.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part IX, Line 11g:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part VI, Line 8b
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0128955
IRS990/TotalAssetsEOYAmt0188418
IRS990/TotalAssetsGrp/BOYAmt0128955
IRS990/TotalAssetsGrp/EOYAmt0188418
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0582238
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt011350
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0592186
IRS990/TotalFunctionalExpensesGrp/TotalAmt0603536
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0128955
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0188418
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0578454
IRS990/TotalProgramServiceRevenueAmt081605
IRS990/TotalReportableCompFromOrgAmt060107
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt081712
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0663950
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt018
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0128955
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0188418
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt01178
IRS990/TravelGrp/TotalAmt01178
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02535 Camino del Rio S
IRS990/USAddress/AddressLine2Txt0Suite 245
IRS990/USAddress/CityNm0San Diego
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092108
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0cityheightsmusicschool.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Marshall A Lewis
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chairman, CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum08585350330
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0YOUTH PHILHARMONIC ORCHESTRA
ReturnHeader/Filer/BusinessNameControlTxt0YOUT
ReturnHeader/Filer/EIN0201136202
ReturnHeader/Filer/PhoneNum08585350330
ReturnHeader/Filer/USAddress/AddressLine1Txt02535 Camino del Rio south Ste 245
ReturnHeader/Filer/USAddress/CityNm0San Diego
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092108
ReturnHeader/ReturnTs02025-11-14T11:57:46Z

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