Civic Intelligence

San Diego Master Chorale

990 • Fiscal year 2023 • EIN 23-7451291

Jul 01, 2022 to Jun 30, 2023 • Filed on Sep 10, 2024

1258 Cypress AveSan Diego, CA 92103-4406

(858) 444-6761

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$280,558

Up $138,213 (+97%) from 2021

Net Assets

Up

$265,052

Up $128,001 (+93%) from 2021

Liabilities

Up

$15,506

Up $10,212 (+193%) from 2021

Revenue And Expenses

Revenue

Up

$405,247

Up $235,527 (+139%) from 2021

Expenses

Up

$404,676

Up $272,159 (+205%) from 2021

Net Income

Down

$571

Down $36,632 (-98%) 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 2023: $280,558Liabilities 2023: $15,506Net Assets 2023: $265,0522023Assets 2025: $298,370Liabilities 2025: $5,506Net Assets 2025: $292,8642025

Highlighted filing

2023

Assets$280,558
Liabilities$15,506
Net Assets$265,052

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 2023: $405,247Expenses 2023: $404,676Net Income 2023: $5712023Revenue 2025: $505,731Expenses 2025: $500,732Net Income 2025: $4,9992025

Highlighted filing

2023

Revenue$405,247
Expenses$404,676
Net Income$571
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Sep 10, 2024
Return Version
2022v5.0
Gross Receipts
$419,583
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
Savings and Temporary Cash Investments-$135,731-
Investments in Publicly Traded Securities$69,589$73,875▲ $4,286
Cash and Non-Interest-Bearing Accounts$164,399$54,452▼ $109,947
Accounts Receivable$13,026$10,573▼ $2,453
Inventories for Sale or Use$3,238$3,226▼ $12
Land, Buildings, and Equipment, Net$2,155$1,676▼ $479
Prepaid Expenses and Deferred Charges$10,528$1,025▼ $9,503
Total Assets$262,935$280,558▲ $17,623
Liabilities
Deferred Revenue-$15,000-
Accounts Payable and Accrued Expenses$3,166$506▼ $2,660
Total Liabilities$3,166$15,506▲ $12,340
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$189,881$190,451▲ $570
Net Assets With Donor Restrictions$69,888$74,601▲ $4,713
Total Net Assets Fund Balance$259,769$265,052▲ $5,283
Total Liabilities and Net Assets / Fund Balance$262,935$280,558▲ $17,623

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,676$718-

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$69,589-▲ $5,439-$74,601
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jen RogersEx DirectorFT$80,480$80,480

Board Members and Trustees

NameTitle
Julie Ann SihBoard President
Amy LongDirector
Christopher MorenoDirector
Julie AmesDirector
Meri RogoffDirector
Rob TaylorDirector
Ronly SchlenkDirector
Jane BakerSecretary
James ShelleyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$291,847
Program Service Revenue
$104,902
Investment Income
$217
Other Revenue
$8,281
All Other Contributions
$221,360
Change in Net Assets
$571
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$275,161
Other Expenses$129,515
Total Fundraising Expense$7,021
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$208,998$4,882-$213,880
Payroll Taxes$29,958$23,298-$53,256
Travel$16,296$2,445-$18,741
Fees for Services Other$6,637$8,050$3,944$18,631
All Other Expenses$1,156$8,667$549$10,372
Advertising$6,859$1,300$1,135$9,294
Other Employee Benefits-$8,025-$8,025
Insurance$500$5,214-$5,714
Other Expenses$5,051$3,866$210$5,051
Information Technology$199$3,460$99$3,758
Fees for Services Accounting-$1,505-$1,505
Fees for Services Legal-$1,275-$1,275
Office Expenses$572$445$235$1,252
Depreciation Depletion$479--$479
Total Functional Expenses$312,394$85,261$7,021$404,676
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$20,764
Fundraising Direct Expenses$13,879
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event$20,764$20,764$13,879$6,885
Total Events$20,764$20,764$13,879$6,885
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
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 2022-2023, the Executive Director position was filed November 1, 2022, 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 Ave, San Diego, CA 92103-4406

Signing Officer

Name
Julie Ann Sih
Title
Board President
Phone
8584446761
Signed
2024-09-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julie Ann Sih
Formed
1975
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
40
Volunteers
85

Preparer

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

Additional Explanations

Amended return information

Part I, line 8: Amendment is to defer a $15,000 Grant to the following year when services will be performed.Part I, line 17: Correct several bookkeeping errors effecting expenses.Part VIII, line 1ePart IX, lines 7 & 24e.Part X, lines 1B, 9B, 19B & 27B.

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 Program Professional services:Graphic Designer $3212Marketing Consult $2775Photographer $ 675Admin Professional services:Marketing Consult $2500HR Services $3000Publicist $ 750Web Designer $1800Fundraising Profession services:Graphic Designer $1244Marketing Consult $2700

Part XI response or note to any line in Part XI

Line 9: Unrealized gains of investments held in Endowment fund. Current year net change $4,712

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