Civic Intelligence

San Diego Master Chorale

990 • Fiscal year 2022 • EIN 23-7451291

Jul 01, 2021 to Jun 30, 2022 • Filed on Jun 30, 2023

1258 Cypress DrSan Diego, CA 92103-4406

(858) 444-6761

Siviq Scores

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

Liabilities / Assets

67th percentile

0.01x

Higher debt load relative to assets than 67% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

66th percentile

0.01x

Higher debt load relative to revenue than 66% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

84th percentile

39%

Higher net margin than 84% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

90th percentile

85%

Faster asset growth than 90% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

81st percentile

86%

Faster revenue growth than 81% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$262,935

Up $120,590 (+85%) from 2021

Net Assets

Up

$259,769

Up $122,718 (+90%) from 2021

Liabilities

Down

$3,166

Down $2,128 (-40%) from 2021

Revenue

Up

$315,206

Up $145,486 (+86%) from 2021

Expenses

Up

$193,081

Up $60,564 (+46%) from 2021

Net Income

Up

$122,125

Up $84,922 (+228%) from 2021

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2014: $16,338Net Assets 2014: $16,3382014Assets 2015: $27,123Net Assets 2015: $27,1232015Assets 2020: $83,702Liabilities 2020: $0Net Assets 2020: $83,7022020Assets 2021: $142,345Liabilities 2021: $5,294Net Assets 2021: $137,0512021Assets 2022: $262,935Liabilities 2022: $3,166Net Assets 2022: $259,7692022Assets 2025: $298,370Liabilities 2025: $5,506Net Assets 2025: $292,8642025

Highlighted filing

2022

Assets$262,935
Liabilities$3,166
Net Assets$259,769

Operations Trend

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

$600K$400K$200K$0Revenue 2014: $121,309Expenses 2014: $111,503Net Income 2014: $9,8062014Revenue 2015: $102,869Expenses 2015: $92,084Net Income 2015: $10,7852015Revenue 2020: $161,789Expenses 2020: $134,788Net Income 2020: $27,0012020Revenue 2021: $169,720Expenses 2021: $132,517Net Income 2021: $37,2032021Revenue 2022: $315,206Expenses 2022: $193,081Net Income 2022: $122,1252022Revenue 2025: $505,731Expenses 2025: $500,732Net Income 2025: $4,9992025

Highlighted filing

2022

Revenue$315,206
Expenses$193,081
Net Income$122,125
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Jun 30, 2023
Return Version
2021v4.2
Gross Receipts
$316,944
Mission and Program Overview

Mission

See Sch O

MISSION: We connect all people to the joy of professional-caliber live choral music and enrich lives by sharing what we have in commonour voice.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$11,150$164,399▲ $153,249
Investments in Publicly Traded Securities$70,497$69,589▼ $908
Savings and Temporary Cash Investments$38,391--
Accounts Receivable$22,306$13,026▼ $9,280
Prepaid Expenses and Deferred Charges-$10,528-
Inventories for Sale or Use-$3,238-
Land, Buildings, and Equipment, Net-$2,155-
Total Assets$142,344$262,935▲ $120,591
Liabilities
Accounts Payable and Accrued Expenses$5,294$3,166▼ $2,128
Total Liabilities$5,294$3,166▼ $2,128
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$83,344$189,881▲ $106,537
Net Assets With Donor Restrictions$53,706$69,888▲ $16,182
Total Net Assets Fund Balance$137,050$259,769▲ $122,719
Total Liabilities and Net Assets / Fund Balance$142,344$262,935▲ $120,591

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,155$239-

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$70,497$2,000▼ $2,496-$69,589
2020$46,745$8,000▲ $8,449-$62,800
2019$50,871-▲ $672$4,444$46,745
2018$49,366-▲ $1,860-$50,871
2017$52,969-▲ $3,274$6,519$49,365
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$245,883
Program Service Revenue
$68,692
Investment Income
$57
Other Revenue
$574
All Other Contributions
$183,876
Change in Net Assets
$122,125
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$193,081
Total Fundraising Expense$8,814
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$96,500$9,441$2,331$108,272
Fees for Services Management-$22,731-$22,731
Occupancy-$5,065-$5,065
Information Technology$3,568-$480$4,048
Office Expenses$1,947$1,322$480$3,749
Fees for Services Legal-$3,635-$3,635
Advertising$2,398-$518$2,916
Conferences and Meetings-$1,350-$1,350
Insurance-$1,283-$1,283
Royalties$435--$435
Fees for Services Accounting-$420-$420
Depreciation Depletion$239--$239
All Other Expenses$94--$94
Other Expenses$401$3,248$60$60
Total Functional Expenses$135,667$48,600$8,814$193,081
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Emma Jane LeeDaughter of PresidentGraphic Design servicesNo$3,524
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
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

The membership of the Chorale shall consist of the members of the Board of Directors. The organization may, from time to time, use the term members to refer to persons associated with it, but such persons shall not be members within the meaning of Section 5056 of the California Corporations Code.

Member election for additional members Part VI line 7A

All other members of the board are elected by the board as a whole, as detailed in Article VII, Section 4, of the Bylaws, quoted here:Candidates for the Board of Directors, except those serving as Singer Representatives, may be nominated by any director in good standing at any time throughout the year and shall be properly vetted prior to their names being submitted for a vote at a meeting of the Board of Directors. A candidate is duly elected upon the majority vote of the Board.

Governing body decisions Part VI line 7B

In Fiscal Year 2021-2022, the Executive Director position remained vacant, and no governance decisions of the organizations were reserved to or subject to approval by anyone other than the governing body, with the exception of a few time-sensitive actions taken by the Executive Committee (consisting of the Board President, Vice-President, Secretary, and Treasurer).

Form 990 governing body review Part VI line 11

The review process for this 990 was for all current members of the governing body to receive a copy of the form, with instructions to address any questions or concerns to the Executive Committee, consisting of the President, Secretary, and Treasurer, within one week. After that review period, the Executive Committee voted to accept the prepared 990 on behalf of the entire board.

Governing documents etc available to public Part VI line 19

Governing documents, conflict of interest policy, and financial statements were available to the public upon request during the tax year.

Filing and Contact Details

Filer

Filer Name
San Diego Master Chorale
EIN
23-7451291
Address
1258 Cypress Dr, San Diego, CA 92103-4406

Signing Officer

Name
Julie Ann Sih
Title
Treas
Phone
8584446761
Signed
2023-06-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julie Ann Sih
Formed
1975
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
94

Preparer

Firm
Online Bookkeeping
Address
5198 Arlington Ave Ste 342, Riverside, CA 92504
Preparer
Michael Lanier
Phone
8585692425
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

Professional Artistic Services $94,075AV Recorder & Editor $1,750Grant Writer $1,450Grapic Designer $3,524HR Consultant $750Marketing Communications Specialist $4,150Photographer $600Web Designer $1,973

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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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