Civic Intelligence

The Betty Upham Gouraud Music Foundation

EIN 26-6697263 • 501(c)3 • San Diego, CA

Profile

The foundation is to provide continuous financial support for the benefit of the music program of the rector, wardens and vestrymen of all souls' parish church, point loma, san diego, a california corporation, through a substantial endowment contribution from the betty gouraud trust. The foundation is operated in accordance with the provisions of the charitable trust document and the music program support requirements outlined in the memorandum of understanding for support from betty upham gouraud on july 12, 1998.

1475 Catalina BlvdSan Diego, CA 92107

www.all-souls.com

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

98th percentile

96%

Higher net margin than 98% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

49th percentile

-2.8%

Faster asset growth than 49% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

97th percentile

396%

Faster revenue growth than 97% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$438,968

Down $12,633 (-2.8%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$438,968

Down $12,633 (-2.8%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin98th percentile

Revenue

Up

$19,705

Up $15,735 (+396%) from 2023

Expenses

Up

$700

Up $684 (+4275%) from 2023

Net Income

Up

$19,005

Up $15,051 (+381%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth49th percentile

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

$600K$400K$200K$0Assets 2010: $4,744Net Assets 2010: $4,7442010Assets 2011: $168,773Net Assets 2011: $168,7732011Assets 2012: $427,857Liabilities 2012: $0Net Assets 2012: $427,8572012Assets 2013: $416,550Net Assets 2013: $416,5502013Assets 2014: $489,555Net Assets 2014: $489,5552014Assets 2015: $446,689Net Assets 2015: $446,6892015Assets 2016: $488,401Net Assets 2016: $488,4012016Assets 2017: $509,216Liabilities 2017: $0Net Assets 2017: $509,2162017Assets 2018: $527,302Liabilities 2018: $0Net Assets 2018: $527,3022018Assets 2019: $559,920Liabilities 2019: $0Net Assets 2019: $559,9202019Assets 2020: $584,359Liabilities 2020: $0Net Assets 2020: $584,3592020Assets 2021: $576,993Liabilities 2021: $0Net Assets 2021: $576,9932021Assets 2022: $472,182Net Assets 2022: $472,1822022Assets 2023: $451,601Net Assets 2023: $451,6012023Assets 2024: $438,968Net Assets 2024: $438,9682024

Highlighted filing

2024

Assets$438,968
Liabilities-
Net Assets$438,968
Open 2024 Filing

Operations Trend

Revenue Growth97th percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2010: $19,826Expenses 2010: $18,738Net Income 2010: $1,0882010Revenue 2011: $188,617Expenses 2011: $24,588Net Income 2011: $164,0292011Expenses 2012: $47,7252012Revenue 2013: $19,741Expenses 2013: $31,048Net Income 2013: -$11,3072013Revenue 2014: $88,686Expenses 2014: $15,681Net Income 2014: $73,0052014Revenue 2015: $23,243Expenses 2015: $17,674Net Income 2015: $5,5692015Revenue 2016: $15,970Expenses 2016: $5,511Net Income 2016: $10,4592016Revenue 2017: $23,197Expenses 2017: $2,382Net Income 2017: $20,8152017Revenue 2018: $18,086Expenses 2018: $0Net Income 2018: $18,0862018Revenue 2019: -$10,940Expenses 2019: $0Net Income 2019: -$10,9402019Revenue 2020: $33,602Expenses 2020: $0Net Income 2020: $33,6022020Revenue 2021: $19,841Expenses 2021: $0Net Income 2021: $19,8412021Revenue 2022: $35,721Expenses 2022: $650Net Income 2022: $35,0712022Revenue 2023: $3,970Expenses 2023: $16Net Income 2023: $3,9542023Revenue 2024: $19,705Expenses 2024: $700Net Income 2024: $19,0052024

Highlighted filing

2024

Revenue$19,705
Expenses$700
Net Income$19,005
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$438,968
Liabilities
-
Net assets
$438,968
Revenue
$19,705
Expenses
$700
Net income
$19,005
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.39$4.39$0.20$0.01$0.19
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.52$4.52$0.04$0.00$0.04
2022Detailed filing. Detailed filing data is available for this year.$4.72$4.72$0.36$0.01$0.35
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.77$0.00$5.77$0.20$0.00$0.20
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.84$0.00$5.84$0.34$0.00$0.34
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.60$0.00$5.60$0.11$0.00$0.11
2018Detailed filing. Detailed filing data is available for this year.$5.27$0.00$5.27$0.18$0.00$0.18
2017Detailed filing. Detailed filing data is available for this year.$5.09$0.00$5.09$0.23$0.02$0.21
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.88$4.88$0.16$0.06$0.10
2015Detailed filing. Detailed filing data is available for this year.$4.47$4.47$0.23$0.18$0.06
2014Detailed filing. Detailed filing data is available for this year.$4.90$4.90$0.89$0.16$0.73
2013Detailed filing. Detailed filing data is available for this year.$4.17$4.17$0.20$0.31$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.28$0.00$4.28$0.48
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.69$1.69$1.89$0.25$1.64
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.05$0.20$0.19$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 27, 2025
Return Version
2024v5.2
Gross Receipts
$61,367
Mission and Program Overview

Mission

The foundation is to provide continuous financial support for the benefit of the music program of the rector, wardens and vestrymen of all souls' parish church, point loma, san diego, a california corporation, through a substantial endowment contribution from the betty gouraud trust. The foundation is operated in accordance with the provisions of the charitable trust document and the music program support requirements outlined in the memorandum of understanding for support from betty upham gouraud on july 12, 1998.

Program Services

DescriptionGrantsExpenses
THE FOUNDATION PROMOTED AND PROVIDED SEVERAL CONCERTS FOR MEMBERS OF THE ALL SOULS' PARISH AND THE GENERAL PUBLIC FOR THE EDUCATION AND ENJOYMENT OF INTERESTED CONCERT ENTHUSIASTS.-$1
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
RUBEN VALENZUELADirector-$0--
ANN EVANSTrustee-$0--
LANITA CARROLLTrustee-$0--
Filing and Contact Details

Filer

Filer Name
The Betty Upham Gouraud Music Foundation
EIN
26-6697263
Phone
6192994909
Address
1475 CATALINA BLVD, SAN DIEGO, CA 92107

Signing Officer

Name
Ruben Valenzuela
Title
Director
Signed
2025-07-27
Discuss with paid preparer
Yes

Preparer

Firm
Michael B Gerstein CPA
Address
6050 SANTO RD SUITE 170, SAN DIEGO, CA 92124
Preparer
Michael B Gerstein
Phone
8582921010
Raw XML Appendix134 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PersonNm0RUBEN VALENZUELA
IRS990EZ/BooksInCareOfDetail/PhoneNum07607157956
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01475 CATALINA BLVD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SAN DIEGO
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd092107
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0451601
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0438968
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0300
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt041662
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt019005
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0700
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0451601
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0438968
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt06348
IRS990EZ/GrossReceiptsAmt061367
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt013057
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0451601
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0438968
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0451601
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0438968
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0RUBEN VALENZUELA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ANN EVANS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2LANITA CARROLL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Trustee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Trustee
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt0-31638
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0THE FOUNDATION IS TO PROVIDE CONTINUOUS FINANCIAL SUPPORT FOR THE BENEFIT OF THE MUSIC PROGRAM OF THE RECTOR, WARDENS AND VESTRYMEN OF ALL SOULS' PARISH CHURCH, POINT LOMA, SAN DIEGO, A CALIFORNIA CORPORATION, THROUGH A SUBSTANTIAL ENDOWMENT CONTRIBUTION FROM THE BETTY GOURAUD TRUST. THE FOUNDATION IS OPERATED IN ACCORDANCE WITH THE PROVISIONS OF THE CHARITABLE TRUST DOCUMENT AND THE MUSIC PROGRAM SUPPORT REQUIREMENTS OUTLINED IN THE MEMORANDUM OF UNDERSTANDING FOR SUPPORT FROM BETTY UPHAM GOURAUD ON JULY 12, 1998.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE FOUNDATION PROMOTED AND PROVIDED SEVERAL CONCERTS FOR MEMBERS OF THE ALL SOULS' PARISH AND THE GENERAL PUBLIC FOR THE EDUCATION AND ENJOYMENT OF INTERESTED CONCERT ENTHUSIASTS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt01
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SaleOfAssetsGrossAmt048010
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0700
IRS990EZ/TotalProgramServiceExpensesAmt01
IRS990EZ/TotalRevenueAmt019705
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationOtherInd0X
IRS990EZ/WebsiteAddressTxt0WWW.ALL-SOULS.COM
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd0true
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0951803682
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0false
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd08
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0ALL SOULS PARISH
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RUBEN VALENZUELA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE BETTY UPHAM GOURAUD MUSIC FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0BETT
ReturnHeader/Filer/EIN0266697263
ReturnHeader/Filer/PhoneNum06192994909
ReturnHeader/Filer/USAddress/AddressLine1Txt01475 CATALINA BLVD
ReturnHeader/Filer/USAddress/CityNm0SAN DIEGO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092107
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0273326822
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MICHAEL B GERSTEIN CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06050 SANTO RD SUITE 170
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN DIEGO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092124
ReturnHeader/PreparerPersonGrp/PhoneNum08582921010
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL B GERSTEIN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-07-27T10:06:25-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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