Civic Intelligence

Encinitas School of Music

EIN 33-0921083 • 501(c)3 • Encinitas, CA

Profile

ProvidingeducationalmusicservicesandmusicalinstrumentsforthebenefitofthepublicinEncinitasandthesurroundingcommunitiesinSanDiego,CA

775 Orpheus AveEncinitas, CA 92024-2156

esom.org

Siviq Scores

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

Liabilities / Assets

79th percentile

0.11x

Higher debt load relative to assets than 79% of similar nonprofits.

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

Liabilities / Revenue

79th percentile

0.05x

Higher debt load relative to revenue than 79% of similar nonprofits.

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

Net Margin

48th percentile

0.5%

Higher net margin than 48% 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

63rd percentile

5.4%

Faster asset growth than 63% of similar nonprofits.

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

Revenue Growth

20th percentile

-44%

Faster revenue growth than 20% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets79th percentile

Assets

Up

$44,350

Up $2,270 (+5.4%) from 2023

Liabilities

Up

$4,740

Up $1,827 (+63%) from 2023

Net Assets

Up

$39,610

Up $443 (+1.1%) from 2023

Operations
Liabilities / Revenue79th percentileNet Margin48th percentile

Revenue

Down

$87,831

Down $70,355 (-44%) from 2023

Expenses

Down

$87,388

Down $32,535 (-27%) from 2023

Net Income

Down

$443

Down $37,820 (-99%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth63rd percentile

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

$60K$40K$20K$0Assets 2010: $14,615Liabilities 2010: $2,935Net Assets 2010: $11,6802010Assets 2021: $25,912Liabilities 2021: $23,365Net Assets 2021: $2,5472021Assets 2022: $17,898Liabilities 2022: $16,994Net Assets 2022: $9042022Assets 2023: $42,080Liabilities 2023: $2,913Net Assets 2023: $39,1672023Assets 2024: $44,350Liabilities 2024: $4,740Net Assets 2024: $39,6102024

Highlighted filing

2024

Assets$44,350
Liabilities$4,740
Net Assets$39,610
Open 2024 Filing

Operations Trend

Revenue Growth20th percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2010: $174,449Expenses 2010: $168,920Net Income 2010: $5,5292010Revenue 2021: $114,369Expenses 2021: $120,288Net Income 2021: -$5,9192021Revenue 2022: $107,677Expenses 2022: $109,320Net Income 2022: -$1,6432022Revenue 2023: $158,186Expenses 2023: $119,923Net Income 2023: $38,2632023Revenue 2024: $87,831Expenses 2024: $87,388Net Income 2024: $4432024

Highlighted filing

2024

Revenue$87,831
Expenses$87,388
Net Income$443
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$44,350
Liabilities
$4,740
Net assets
$39,610
Revenue
$87,831
Expenses
$87,388
Net income
$443
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.44$0.05$0.40$0.88$0.87$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.42$0.03$0.39$1.58$1.20$0.38
2022Detailed filing. Detailed filing data is available for this year.$0.18$0.17$0.01$1.08$1.09$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.26$0.23$0.03$1.14$1.20$0.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.03$0.12$1.74$1.69$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 10, 2025
Return Version
2024v5.1
Gross Receipts
$88,021
Mission and Program Overview

Mission

ProvidingeducationalmusicservicesandmusicalinstrumentsforthebenefitofthepublicinEncinitasandthesurroundingcommunitiesinSanDiego,CA

See schedule O

Program Services

DescriptionGrantsExpenses
MUSICAL INSTRUCTION FOR APPOXIMATELY 50 STUDENTS$0$0
Performances in and around our city for students who want to perform for the public$0$0
Community Musical Services$0$0
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
STEPHEN ROLLINSDirector - PresidentFT$0--
PATRICIA CHAVARRIAVice PresidentPT$0--
LISA ISAACSONSecretary-$0--
AARON MUSGROVEMember-$0--
Filing and Contact Details

Filer

Filer Name
Encinitas School of Music
EIN
33-0921083
In Care Of
% Stephen Rollins
Address
775 ORPHEUS AVE, ENCINITAS, CA 92024-2156

Signing Officer

Name
STEPHEN ROLLINS Rollins
Title
Director President
Signed
2025-05-10
Supplemental Narrative

Additional Explanations

Part I, line 16

“| Other Expenses:, Amount:| Advertising, $325| Auto Expense, $250| Building Repairs, $874| Dump Fee, $367| Liability Insurance, $761| Marketing, $4483| Merchant Services, $5665| Office Expense, $1833| Outside Services, $450| Telephone Services, $3668|”

Part II, line 24

“| Explanation:, BOYAmount:, EOYAmount:| Other assets, $10656, $10235|”

Part II, line 26

“| Explanation:, BOYAmount:, EOYAmount:| Other assets, $2913, $4740|”

Raw XML Appendix154 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BenefitsPaidToOrForMembersAmt00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Encinitas School Of Music
IRS990EZ/BooksInCareOfDetail/PhoneNum07609439480
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0775 ORPHEUS AVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0ENCINITAS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0920242156
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt031424
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt034115
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt015425
IRS990EZ/CostOfGoodsSoldAmt0190
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0443
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt04035
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt042080
IRS990EZ/Form990TotalAssetsGrp/EOYAmt044350
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt0-78
IRS990EZ/GrossReceiptsAmt088021
IRS990EZ/GrossSalesOfInventoryAmt0112
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt039167
IRS990EZ/NetAssetsOrFundBalancesEOYAmt039610
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt039167
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt039610
IRS990EZ/OccupancyRentUtltsAndMaintAmt027532
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt18
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0STEPHEN ROLLINS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1PATRICIA CHAVARRIA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2LISA ISAACSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3AARON MUSGROVE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR - PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3MEMBER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt010656
IRS990EZ/OtherAssetsTotalDetail/EOYAmt010235
IRS990EZ/OtherExpensesTotalAmt018676
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0See schedule O
IRS990EZ/PrintingPublicationsPostageAmt0145
IRS990EZ/ProgramServiceRevenueAmt072484
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MUSICAL INSTRUCTION FOR APPOXIMATELY 50 STUDENTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1Performances in and around our city for students who want to perform for the public
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2Community Musical Services
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt20
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt20
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt037000
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0true
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt02913
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt04740
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt087388
IRS990EZ/TotalRevenueAmt087831
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0| PartandLinenumber:,Explanation:| Part1Line3,Yes we publicized it on our policies and our homepage of our web site|
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0| Other Expenses:, Amount:| Advertising, $325| Auto Expense, $250| Building Repairs, $874| Dump Fee, $367| Liability Insurance, $761| Marketing, $4483| Merchant Services, $5665| Office Expense, $1833| Outside Services, $450| Telephone Services, $3668|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1| Explanation:, BOYAmount:, EOYAmount:| Other assets, $10656, $10235|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2| Explanation:, BOYAmount:, EOYAmount:| Other assets, $2913, $4740|
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part II, line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part II, line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHEN ROLLINS Rollins
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ENCINITAS SCHOOL OF MUSIC
ReturnHeader/Filer/BusinessNameControlTxt0ENCI
ReturnHeader/Filer/EIN0330921083
ReturnHeader/Filer/ForeignPhoneNum07609439480
ReturnHeader/Filer/InCareOfNm0% Stephen Rollins
ReturnHeader/Filer/USAddress/AddressLine1Txt0775 ORPHEUS AVE
ReturnHeader/Filer/USAddress/CityNm0ENCINITAS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd0920242156
ReturnHeader/ReturnTs02025-05-09T20:34:01-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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