Civic Intelligence

Del Sol Performing Arts Organization

990 • Fiscal year 2018 • EIN 20-1748898

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 08, 2019

751 47th AvenueSan Francisco, CA 94121

(415) 374-0074

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

58th percentile

0.00x

Higher debt load relative to assets than 58% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

57th percentile

0.00x

Higher debt load relative to revenue than 57% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

91st percentile

47%

Higher net margin than 91% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

88th percentile

$33,873

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 9.1% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

92nd percentile

121%

Faster asset growth than 92% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

89th percentile

65%

Faster revenue growth than 89% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$313,703

Up $171,492 (+121%) from 2017

Net Assets

Up

$313,462

Up $171,251 (+120%) from 2017

Liabilities

Up

$241

Up $241 from 2017

Revenue

Up

$371,847

Up $145,860 (+65%) from 2017

Expenses

Down

$197,326

Down $23,474 (-11%) from 2017

Net Income

Up

$174,521

Up $169,334 (+3265%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2010: $32,559Liabilities 2010: $02010Assets 2011: $47,504Liabilities 2011: $02011Assets 2012: $55,375Liabilities 2012: $0Net Assets 2012: $55,3752012Assets 2013: $46,837Liabilities 2013: $0Net Assets 2013: $46,8372013Assets 2014: $61,727Liabilities 2014: $0Net Assets 2014: $61,7272014Assets 2015: $162,867Liabilities 2015: $0Net Assets 2015: $162,8672015Assets 2016: $137,024Liabilities 2016: $0Net Assets 2016: $137,0242016Assets 2017: $142,211Liabilities 2017: $0Net Assets 2017: $142,2112017Assets 2018: $313,703Liabilities 2018: $241Net Assets 2018: $313,4622018Assets 2019: $327,171Liabilities 2019: $4,234Net Assets 2019: $322,9372019Assets 2020: $481,832Liabilities 2020: $193,435Net Assets 2020: $288,3972020Assets 2021: $267,318Liabilities 2021: $58,766Net Assets 2021: $208,5522021Assets 2022: $302,530Liabilities 2022: $467Net Assets 2022: $302,0632022Assets 2023: $396,131Liabilities 2023: $3,416Net Assets 2023: $392,7152023Assets 2024: $371,909Liabilities 2024: $2,337Net Assets 2024: $369,5722024

Highlighted filing

2018

Assets$313,703
Liabilities$241
Net Assets$313,462

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$200K$0-$200KRevenue 2010: $137,115Expenses 2010: $149,934Net Income 2010: -$12,8192010Revenue 2011: $158,106Expenses 2011: $143,161Net Income 2011: $14,9452011Revenue 2012: $242,829Expenses 2012: $234,958Net Income 2012: $7,8712012Revenue 2013: $144,835Expenses 2013: $153,373Net Income 2013: -$8,5382013Revenue 2014: $181,102Expenses 2014: $166,212Net Income 2014: $14,8902014Revenue 2015: $289,475Expenses 2015: $188,335Net Income 2015: $101,1402015Revenue 2016: $152,802Expenses 2016: $178,645Net Income 2016: -$25,8432016Revenue 2017: $225,987Expenses 2017: $220,800Net Income 2017: $5,1872017Revenue 2018: $371,847Expenses 2018: $197,326Net Income 2018: $174,5212018Revenue 2019: $237,880Expenses 2019: $228,405Net Income 2019: $9,4752019Revenue 2020: $199,811Expenses 2020: $234,351Net Income 2020: -$34,5402020Revenue 2021: $261,512Expenses 2021: $341,357Net Income 2021: -$79,8452021Revenue 2022: $306,284Expenses 2022: $212,773Net Income 2022: $93,5112022Revenue 2023: $386,620Expenses 2023: $295,968Net Income 2023: $90,6522023Revenue 2024: $250,013Expenses 2024: $273,156Net Income 2024: -$23,1432024

Highlighted filing

2018

Revenue$371,847
Expenses$197,326
Net Income$174,521
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 8, 2019
Return Version
2018v3.0
Gross Receipts
$371,847
Mission and Program Overview

Mission

To increase the public's understanding and appreciation of contemporary chamber music and make this art form more accessible through the Del Sol String Quartet's concerts, commissioning of composers, recordings and educational outreach.

Music performance, commissioning, recordings, and educational outreach.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$226,181-
Cash and Non-Interest-Bearing Accounts$142,211$87,522▼ $54,689
Total Assets$142,211$313,703▲ $171,492
Liabilities
Accounts Payable and Accrued Expenses-$241-
Total Liabilities$0$241▲ $241
Net Assets / Fund Balance
Temporarily Rstr Net Assets$0$184,158▲ $184,158
Unrestricted Net Assets$142,211$129,304▼ $12,907
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$142,211$313,462▲ $171,251
Total Liabilities and Net Assets / Fund Balance$142,211$313,703▲ $171,492
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kathryn BatesDirectorPT$33,873$33,873
Charlton LeeArtistic DirectorPT$30,519$30,519

Board Members and Trustees

NameTitle
Johanna WaldBoard Chair
Jane KuminPresident
Kathy KaufmannVice President
Arthur HaubenstockDirector
Christine Oh KanDirector
Mary Ann GrossmanDirector
Gayle StrangSecretary
Wendy LuTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$283,552
Program Service Revenue
$86,914
Investment Income
$250
Other Revenue
$1,131
All Other Contributions
$255,682
Change in Net Assets
$174,521
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$127,820
Other Expenses$69,506
Total Fundraising Expense$718
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$64,392$0$0$64,392
Other Salaries and Wages$51,938$0$0$51,938
Fees for Services Other$36,239$1,617$0$37,856
Travel$14,758$77-$14,835
Payroll Taxes$10,243$0$0$10,243
Fees for Services Accounting$0$4,800$0$4,800
Fees for Services Legal$0$2,700$0$2,700
Advertising$1,731$0$0$1,731
Insurance$1,116$600$0$1,716
Office Expenses$289$860$353$1,502
Other Employee Benefits$1,247$0$0$1,247
Other Expenses$1,126$0$0$1,126
All Other Expenses$0$80$365$445
Total Functional Expenses$185,874$10,734$718$197,326
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
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 1A

Kathryn Bates, Director, was paid $33,873 in the capacity of a musician employee and not for services as a board member or officer. Charlton Lee, Artistic Director, was paid $30,519 in the capacity of a musician employee and not for services as a board member or officer.

Form 990, Part VI, Section A, Line 2

Two members of the board are in a family relationship.

Form 990, Part VI, Section A, Line 8B

The organization has no committees other than the Executive Committee with authority to act on behalf of the board. The Executive Committee held no meetings in 2018.

Form 990, Part VI, Section B, Line 11B

The President reviews the draft tax return, and resolves any questions with the tax return preparer. The final return is then circulated to the other board members.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents available to the public by filing them, as required, with various governmental authorities; and provides a copy to a member of the public upon request. The financial statements are made available to the public upon request in simplified form, and are provided to institutional funders in connection with grant applications and reporting. Financial data also are entered annually in an online database used by certain grantors. The Form 990 is posted on Guidestar.

Filing and Contact Details

Filer

Filer Name
Del Sol Performing Arts Organization
EIN
20-1748898
Phone
4153740074
Address
751 47th Avenue, San Francisco, CA 94121

Signing Officer

Name
Jane Kumin
Title
President
Phone
4153740074
Signed
2019-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jane Kumin
Formed
2004
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
8
Employees
4
Volunteers
11

Preparer

Firm
Eve Levine
Address
4937 17th Street, San Francisco, CA 94117
Preparer
Eve Levine
Phone
4153702897
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1

In 2018 the Del Sol Performing Arts Organization ("DSPAO") continued to sponsor activities by the Del Sol String Quartet ("Del Sol" or "Quartet") in our four main program areas-concert performances, commissioning of new musical works, recordings, and educational outreach. During the past year, Del Sol: 1) performed 27 different works (including 9 world premieres) at 23 public concerts, 7 house concerts, 4 educational outreach concerts, and 1 benefit event; 2) co-commissioned and premiered a new work by world-renowned composer Frederic Rzewski and began two new collaborative commissioning projects with other composers; 3) recorded works by two contemporary composers; and 4) provided 4 educational programs, including two self-presented chamber music coaching programs, as well as concerts, workshops, and classes at educational institutions. These activities took place in the San Francisco Bay Area, Northern CA and on tour in six other states, reaching thousands of audience members and students.

Form 990, Part IX, Line 11G

Artistic Contractors $34,310 Community Coordinator $1,375 Program Assistant $738 Payroll Service $1,433

Raw XML AppendixShowing 400 of 520 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0To increase the public's understanding and appreciation of contemporary chamber music and make this art form more accessible through the Del Sol String Quartet's concerts, commissioning of composers, recordings and educational outreach.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Commissioning of Composers: Commissioning projects in 2018 included the following significant activities: 1) completion of our project with Columbia University to co-commission Frederic Rzewski, who composed "Words," the only string quartet of his long professional career, for premiere by Del Sol at Miller Theatre's 2018 "Composer Portrait Series" in NYC; 2) commencement of work on two new multi-year, collaborative commissioning projects with other composers: a) Chinese-American composer Huang Ruo, who will compose an oratorio for string quartet and chorus exploring the history of discriminatory immigration practices and detention of immigrants on Angel Island during the years of the Chinese Exclusion Act, to be premiered by Del Sol and the contemporary choral group Volti in 2020; and b) composer-musicians Alam Khan, Arjun Verma and other artists to co-create a series of ensemble works for string quartet and traditional instruments, written in the style of North Indian classical music, for premiere in 2021.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Educational Outreach: Educational outreach in 2018 included the following significant activities: 1) Provided two self-presented Del Sol chamber music coaching programs in San Francisco--QuartetFest for young string players ages 9-18 in June; and ChamberFest for adult non-professionals in February; 2) Collaborated with composer Gabriela Lena Frank in rural Boonville, CA, mentoring public school students in chamber music composition, including reading 17 students' initial compositions and performing their final works at a concert attended by 100 people; 3) Performed the world premiere of works by six emerging composer fellows from the Gabriela Lena Frank Creative Academy of Music in December in San Francisco.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0During 2018, Del Sol recorded works by contemporary composer Ben Leeds Carson at the University of CA, Santa Cruz, CA in July; and D.J. Sparr at Skywalker Sound in Nicasio, CA in October.
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.72$0.02$3.70$2.50$2.73$0.23
2023Detailed filing. Detailed filing data is available for this year.$3.96$0.03$3.93$3.87$2.96$0.91
2022Detailed filing. Detailed filing data is available for this year.$3.03$0.00$3.02$3.06$2.13$0.94
2021Detailed filing. Detailed filing data is available for this year.$2.67$0.59$2.09$2.62$3.41$0.80
2020Detailed filing. Detailed filing data is available for this year.$4.82$1.93$2.88$2.00$2.34$0.35
2019Detailed filing. Detailed filing data is available for this year.$3.27$0.04$3.23$2.38$2.28$0.09
2018Detailed filing. Detailed filing data is available for this year.$3.14$0.00$3.13$3.72$1.97$1.75
2017Summary only. Only limited summary data is available for this year.$1.42$0.00$1.42$2.26$2.21$0.05
2016Summary only. Only limited summary data is available for this year.$1.37$0.00$1.37$1.53$1.79$0.26
2015Summary only. Only limited summary data is available for this year.$1.63$0.00$1.63$2.89$1.88$1.01
2014Summary only. Only limited summary data is available for this year.$0.62$0.00$0.62$1.81$1.66$0.15
2013Summary only. Only limited summary data is available for this year.$0.47$0.00$0.47$1.45$1.53$0.09
2012Summary only. Only limited summary data is available for this year.$0.55$0.00$0.55$2.43$2.35$0.08
2011Summary only. Only limited summary data is available for this year.$0.48$0.00$1.58$1.43$0.15
2010Summary only. Only limited summary data is available for this year.$0.33$0.00$1.37$1.50$0.13