Civic Intelligence

The Upscale Music Foundation Inc

EIN 45-4122665 • 501(c)3 • Vineyard, UT

Pub. 78 Eligible

Profile

Musical education provided to children reqardless of ability to pay for such education thru the contribution of monies and musical instruments to be used for the benefit of the individuals not having such instruments.

176 East 660 SouthVineyard, UT 84058

n/A

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

3rd percentile

-794%

Higher net margin than 3% 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

34th percentile

-17%

Faster asset growth than 34% of similar nonprofits.

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

Revenue Growth

75th percentile

25%

Faster revenue growth than 75% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$19,629

Down $3,972 (-17%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$19,629

Down $3,972 (-17%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin3rd percentile

Revenue

Up

$500

Up $100 (+25%) from 2023

Expenses

Up

$4,472

Up $3,762 (+530%) from 2023

Net Income

Down

-$3,972

Down $3,662 (-1181%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth34th percentile

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

$60K$40K$20K$0Assets 2011: $1Liabilities 2011: $02011Assets 2012: $2,865Net Assets 2012: $2,8652012Assets 2013: $2,942Net Assets 2013: $2,9422013Assets 2014: $12,942Net Assets 2014: $12,9422014Assets 2015: $23,202Net Assets 2015: $23,2022015Assets 2016: $39,815Net Assets 2016: $39,8152016Assets 2017: $53,665Net Assets 2017: $53,6652017Assets 2018: $47,857Net Assets 2018: $47,8572018Assets 2019: $50,794Net Assets 2019: $50,7942019Assets 2020: $31,914Net Assets 2020: $31,9142020Assets 2021: $18,483Net Assets 2021: $18,4832021Assets 2022: $23,911Net Assets 2022: $23,9112022Assets 2023: $23,601Net Assets 2023: $23,6012023Assets 2024: $19,629Net Assets 2024: $19,6292024

Highlighted filing

2024

Assets$19,629
Liabilities-
Net Assets$19,629
Open 2024 Filing

Operations Trend

Revenue Growth75th percentile

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

$60K$40K$20K$0-$20KRevenue 2011: $0Expenses 2011: $0Net Income 2011: $02011Revenue 2012: $2,8652012Revenue 2013: $427Expenses 2013: $350Net Income 2013: $772013Revenue 2014: $10,0002014Revenue 2015: $21,250Expenses 2015: $10,990Net Income 2015: $10,2602015Revenue 2016: $40,834Expenses 2016: $24,221Net Income 2016: $16,6132016Revenue 2017: $55,609Expenses 2017: $41,759Net Income 2017: $13,8502017Revenue 2018: $43,942Expenses 2018: $49,750Net Income 2018: -$5,8082018Revenue 2019: $32,000Expenses 2019: $29,063Net Income 2019: $2,9372019Revenue 2020: $25,360Expenses 2020: $44,240Net Income 2020: -$18,8802020Revenue 2021: $16,000Expenses 2021: $29,431Net Income 2021: -$13,4312021Revenue 2022: $9,500Expenses 2022: $4,072Net Income 2022: $5,4282022Revenue 2023: $400Expenses 2023: $710Net Income 2023: -$3102023Revenue 2024: $500Expenses 2024: $4,472Net Income 2024: -$3,9722024

Highlighted filing

2024

Revenue$500
Expenses$4,472
Net Income-$3,972
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$19,629
Liabilities
-
Net assets
$19,629
Revenue
$500
Expenses
$4,472
Net income
-$3,972
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$19.6$19.6$0.50$4.47$3.97
2023Detailed filing. Detailed filing data is available for this year.$23.6$23.6$0.40$0.71$0.31
2022Detailed filing. Detailed filing data is available for this year.$23.9$23.9$9.50$4.07$5.43
2021Detailed filing. Detailed filing data is available for this year.$18.5$18.5$16.0$29.4$13.4
2020Detailed filing. Detailed filing data is available for this year.$31.9$31.9$25.4$44.2$18.9
2019Detailed filing. Detailed filing data is available for this year.$50.8$50.8$32.0$29.1$2.94
2018Detailed filing. Detailed filing data is available for this year.$47.9$47.9$43.9$49.8$5.81
2017Detailed filing. Detailed filing data is available for this year.$53.7$53.7$55.6$41.8$13.9
2016Detailed filing. Detailed filing data is available for this year.$39.8$39.8$40.8$24.2$16.6
2015Detailed filing. Detailed filing data is available for this year.$23.2$23.2$21.3$11.0$10.3
2014Detailed filing. Detailed filing data is available for this year.$12.9$12.9$10.0
2013Detailed filing. Detailed filing data is available for this year.$2.94$2.94$0.43$0.35$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.87$2.87$2.87
2011Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 21, 2025
Return Version
2024v5.2
Gross Receipts
$500
Mission and Program Overview

Mission

Musical education provided to children reqardless of ability to pay for such education thru the contribution of monies and musical instruments to be used for the benefit of the individuals not having such instruments.

Program Services

DescriptionGrantsExpenses
TO PROVIDE THE ABILITY FOR CHILDREN TO RECEIVE MUSICAL EDUCATION THRU THE USE OF MUSICAL INSTRUMENTS DONATED TO THE FOUNDATION.-$4,472
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DAVID WILBURPres & Director-$0--
MICHELLE WILBURSec & Director-$0--
THOMAS D SHERWOODDirector-$0--
Filing and Contact Details

Filer

Filer Name
The Upscale Music Foundation Inc
EIN
45-4122665
Phone
8018522673
Address
176 EAST 660 SOUTH, VINEYARD, UT 84058

Signing Officer

Name
David Wilbur
Title
Pres & DIRECTOR
Signed
2025-10-21
Discuss with paid preparer
Yes

Preparer

Firm
Sherwood and Company CPA LLC
Address
358 North 1100 East Ste 5, American Fork, UT 84003
Preparer
T Daniel Sherwood
Phone
3854988798
Supplemental Narrative

Additional Explanations

Other Expenses.1

“CONTRACT SERVICES $4472”

Other Assets.1

“MUSICAL EQUIPMENT - Beginning $2265 MUSICAL EQUIPMENT - Ending $2265”

ORGANIZATION'S PRIMARY EXEMPT PURPOSE

“Musical education provided ot children regardless of ability ot pay for such education thru the contribution of monies an dmusical instruments to be used for the benefit of the individuals not having such instruments.”

Raw XML Appendix144 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/BooksInCareOfDetail/PersonNm0DAVID WILBUR
IRS990EZ/BooksInCareOfDetail/PhoneNum08013610495
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0176 EAST 660 SOUTH
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0VINEYARD
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0UT
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd084058
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt021336
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt017364
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0500
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-3972
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt023601
IRS990EZ/Form990TotalAssetsGrp/EOYAmt019629
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt0500
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt023601
IRS990EZ/NetAssetsOrFundBalancesEOYAmt019629
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt023601
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt019629
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DAVID WILBUR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MICHELLE WILBUR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2THOMAS D SHERWOOD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Pres & DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SEC & Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt02265
IRS990EZ/OtherAssetsTotalDetail/EOYAmt02265
IRS990EZ/OtherExpensesTotalAmt04472
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0MUSICAL EDUCATION PROVIDED TO CHILDREN REQARDLESS OF ABILITY TO PAY FOR SUCH EDUCATION THRU THE CONTRIBUTION OF MONIES AND MUSICAL INSTRUMENTS TO BE USED FOR THE BENEFIT OF THE INDIVIDUALS NOT HAVING SUCH INSTRUMENTS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROVIDE THE ABILITY FOR CHILDREN TO RECEIVE MUSICAL EDUCATION THRU THE USE OF MUSICAL INSTRUMENTS DONATED TO THE FOUNDATION.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt04472
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt04472
IRS990EZ/TotalProgramServiceExpensesAmt04472
IRS990EZ/TotalRevenueAmt0500
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0400
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt09500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt016000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt025359
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt051759
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt051759
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0500
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0400
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt09500
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt016000
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt025359
IRS990ScheduleA/Total509Grp/TotalAmt051759
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0500
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0400
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt09500
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt016000
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt025359
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt051759
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CONTRACT SERVICES $4472
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MUSICAL EQUIPMENT - Beginning $2265 MUSICAL EQUIPMENT - Ending $2265
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MUSICAL EDUCATION PROVIDED OT CHILDREN REGARDLESS OF ABILITY OT PAY FOR SUCH EDUCATION THRU THE CONTRIBUTION OF MONIES AN DMUSICAL INSTRUMENTS TO BE USED FOR THE BENEFIT OF THE INDIVIDUALS NOT HAVING SUCH INSTRUMENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Assets.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2ORGANIZATION'S PRIMARY EXEMPT PURPOSE
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID WILBUR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Pres & DIRECTOR
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE UPSCALE MUSIC FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0UPSC
ReturnHeader/Filer/EIN0454122665
ReturnHeader/Filer/PhoneNum08018522673
ReturnHeader/Filer/USAddress/AddressLine1Txt0176 EAST 660 SOUTH
ReturnHeader/Filer/USAddress/CityNm0VINEYARD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0UT
ReturnHeader/Filer/USAddress/ZIPCd084058
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0862154789
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Sherwood and Company CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0358 North 1100 East Ste 5
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0American Fork
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0UT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd084003
ReturnHeader/PreparerPersonGrp/PhoneNum03854988798
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0T Daniel Sherwood
ReturnHeader/ReturnTs02025-10-21T16:01:38-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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