Civic Intelligence

Jazz Night School

990 • Fiscal year 2016 • EIN 45-4281198

Jan 01, 2016 to Dec 31, 2016 • Filed on Jul 19, 2017

3916 S Morgan StreetSeattle, WA 98118

(206) 722-6061

Siviq Scores

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

Liabilities / Assets

89th percentile

0.48x

Higher debt load relative to assets than 89% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

92nd percentile

0.46x

Higher debt load relative to revenue than 92% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

86th percentile

33%

Higher net margin than 86% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

94th percentile

$57,000

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 19.5% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

96th percentile

231%

Faster asset growth than 96% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

86th percentile

49%

Faster revenue growth than 86% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$277,549

Up $193,687 (+231%) from 2015

Net Assets

Up

$144,666

Up $97,028 (+204%) from 2015

Liabilities

Up

$132,883

Up $96,659 (+267%) from 2015

Revenue

Up

$291,875

Up $95,707 (+49%) from 2015

Expenses

Up

$194,847

Up $40,594 (+26%) from 2015

Net Income

Up

$97,028

Up $55,113 (+131%) from 2015

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2012: $5,116Liabilities 2012: $1,929Net Assets 2012: $3,1872012Assets 2013: $3,258Liabilities 2013: $7,359Net Assets 2013: -$4,1012013Assets 2014: $25,315Liabilities 2014: $19,592Net Assets 2014: $5,7232014Assets 2015: $83,862Liabilities 2015: $36,224Net Assets 2015: $47,6382015Assets 2016: $277,549Liabilities 2016: $132,883Net Assets 2016: $144,6662016Assets 2017: $379,807Liabilities 2017: $156,526Net Assets 2017: $223,2812017Assets 2018: $470,964Liabilities 2018: $232,442Net Assets 2018: $238,5222018Assets 2019: $551,204Liabilities 2019: $159,551Net Assets 2019: $391,6532019Assets 2020: $433,204Liabilities 2020: $135,268Net Assets 2020: $297,9362020Assets 2021: $363,962Liabilities 2021: $107,600Net Assets 2021: $256,3622021Assets 2022: $382,231Liabilities 2022: $174,407Net Assets 2022: $207,8242022Assets 2023: $519,556Liabilities 2023: $109,760Net Assets 2023: $409,7962023Assets 2024: $5,205,503Liabilities 2024: $4,300,121Net Assets 2024: $905,3822024

Highlighted filing

2016

Assets$277,549
Liabilities$132,883
Net Assets$144,666

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2012: $48,582Expenses 2012: $45,395Net Income 2012: $3,1872012Revenue 2013: $113,686Expenses 2013: $120,975Net Income 2013: -$7,2892013Revenue 2014: $178,338Expenses 2014: $168,514Net Income 2014: $9,8242014Revenue 2015: $196,168Expenses 2015: $154,253Net Income 2015: $41,9152015Revenue 2016: $291,875Expenses 2016: $194,847Net Income 2016: $97,0282016Revenue 2017: $352,471Expenses 2017: $273,856Net Income 2017: $78,6152017Revenue 2018: $455,021Expenses 2018: $430,004Net Income 2018: $25,0172018Revenue 2019: $492,435Expenses 2019: $339,368Net Income 2019: $153,0672019Revenue 2020: $314,629Expenses 2020: $408,346Net Income 2020: -$93,7172020Revenue 2021: $459,108Expenses 2021: $500,523Net Income 2021: -$41,4152021Revenue 2022: $635,341Expenses 2022: $683,879Net Income 2022: -$48,5382022Revenue 2023: $915,229Expenses 2023: $713,257Net Income 2023: $201,9722023Revenue 2024: $1,192,889Expenses 2024: $697,303Net Income 2024: $495,5862024

Highlighted filing

2016

Revenue$291,875
Expenses$194,847
Net Income$97,028
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jul 19, 2017
Return Version
2016v3.0
Gross Receipts
$291,875
Mission and Program Overview

Mission

Jazz Night School uplifts lives by providing an exceptional, supportive environment where people of all ages and abilities come together to learn, perform, and enjoy jazz.

Jazz night school provides high quality, tailored and supportive education environments and community experiences where people of all ages and abilities can learn, grow, mentor and perform jazz and related music.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,402$228,781▲ $227,379
Savings and Temporary Cash Investments$3,453$22,120▲ $18,667
Cash and Non-Interest-Bearing Accounts$72,074$21,483▼ $50,591
Loans From Officers Directors$5,000--
Accounts Receivable$6,030$2,165▼ $3,865
Prepaid Expenses and Deferred Charges$903--
Total Assets$83,862$277,549▲ $193,687
Other Assets Total-$3,000-
Liabilities
Mortgage Notes Payable Secured by Investment Property-$53,000-
Unsecured Notes Loans Payable-$46,000-
Accounts Payable and Accrued Expenses$1,589$33,883▲ $32,294
Other Liabilities$29,635--
Total Liabilities$36,224$132,883▲ $96,659
Net Assets / Fund Balance
Unrestricted Net Assets$47,638$144,666▲ $97,028
Total Net Assets Fund Balance$47,638$144,666▲ $97,028
Total Liabilities and Net Assets / Fund Balance$83,862$277,549▲ $193,687

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$216,288-$216,288
Equipment$12,493$553$13,046
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Erik HansonExecutive DiFT$57,000$57,000

Board Members and Trustees

NameTitle
Dave MontourePresident
Binah YeungDirector
Jorge GarciaDirector
Marianne GontermanDirector
Mike WitheyDirector
Monica MunroDirector
Steve DaviesDirector
Warren WilsonDirector
Karen CaropepePast Preside
Michael StoutSecretary
Jef VeilleuxTreasurer
Charles WilliamsVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$163,997
Program Service Revenue
$127,860
Investment Income
$18
Other Revenue
$0
All Other Contributions
$163,997
Change in Net Assets
$97,028
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$116,287
Salaries, Compensation, and Employee Benefits$78,560
Total Fundraising Expense$29,252
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$59,571--$59,571
Current Officers, Directors, Trustees, and Key Employees$28,500$5,700$22,800$57,000
Occupancy$25,659$3,125-$28,784
Other Salaries and Wages$6,102$7,628$1,525$15,255
Payroll Taxes$2,968$1,268$2,069$6,305
Advertising$3,330$812-$4,142
Fees for Services Accounting-$3,865-$3,865
Office Expenses$2,447$886$223$3,556
Insurance-$2,457-$2,457
All Other Expenses$1,048$929$9$1,986
Other Expenses$869$2,616$2,211$869
Depreciation Depletion$365--$365
Interest-$152-$152
Total Functional Expenses$136,157$29,438$29,252$194,847
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

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$5,000--
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 family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Form 990 is provided to executive committee and any interested board members for review prior to filing.

Form 990, Page 6, Part VI, Line 12C

Conflicts of interest are reviewed annually, and board members are required to disclose any interests which could give rise to conflicts.

Form 990, Page 6, Part VI, Line 15A

Executive director compensation is reviewed annually. Other organizations of comparable size and function are referenced to determine whether the compensation package offered is reasonable.

Form 990, Page 6, Part VI, Line 19

The organization's form 990, governing documents, conflict of interest policy, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Jazz Night School
EIN
45-4281198
Phone
2067226061
Address
3916 S MORGAN STREET, SEATTLE, WA 98118

Signing Officer

Name
Erik Hanson
Title
Executive Director
Phone
2067226061
Signed
2017-07-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Erik Hanson
Formed
2011
Legal Domicile
Wa
Voting Board Members
12
Independent Board Members
12
Employees
2
Volunteers
200

Preparer

Firm
GREENWOOD OHLUND & CO LLP CPA'S
Address
4241 21ST AVE W 400, SEATTLE, WA 98199
Preparer
AMANDA O'ROURKE CPA
Phone
2067821767
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Instructors 57,846 0 0 musicians 1,725 0 0 total 59,571 0 0

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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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IRS990/OtherExpensesGrp/TotalAmt13897
IRS990/OtherExpensesGrp/TotalAmt22211
IRS990/OtherExpensesGrp/TotalAmt3869
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt07628
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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
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IRS990/PayrollTaxesGrp/ProgramServicesAmt02968
IRS990/PayrollTaxesGrp/TotalAmt06305
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0903
IRS990/PrincipalOfficerNm0ERIK HANSON
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IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/Desc1PRIVATE INSTRUCTION
IRS990/ProgramServiceRevenueGrp/Desc2PERFORMANCE INCOME
IRS990/ProgramServiceRevenueGrp/Desc3REGISTRATION FEES
IRS990/ProgramServiceRevenueGrp/Desc4BRAZILIAN NIGHTS
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt16510
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt25400
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4550
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt16510
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt25400
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4550
IRS990/ProgSrvcAccomActy2Grp/Desc0BRAZILIAN NIGHTS IS A THREE CONCERT SERIES PUT ON IN SEATTLE. IT REFLECTS SEATTLE'S EXPANDING BRAZILIAN SCENE AND SHOWCASES BRAZIL'S RICH ARRAY OF REGIONAL MUSIC BEYOND THE WELL-KNOWN GENRES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0523
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0550
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IRS990/PYRevenuesLessExpensesAmt041915
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IRS990/PYTotalExpensesAmt0154253
IRS990/PYTotalRevenueAmt0196168
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IRS990/RegularMonitoringEnfrcInd0true
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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0291307
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03453
IRS990/SavingsAndTempCashInvstGrp/EOYAmt022120
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt05290
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt05290
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0163997
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt079464
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt069206
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt023291
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt026420
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0109131
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt090393
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt021403
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0465490
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0553
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt013046
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0216288
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt0228781
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS PROVIDED TO EXECUTIVE COMMITTEE AND ANY INTERESTED BOARD MEMBERS FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICTS OF INTEREST ARE REVIEWED ANNUALLY, AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY INTERESTS WHICH COULD GIVE RISE TO CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE DIRECTOR COMPENSATION IS REVIEWED ANNUALLY. OTHER ORGANIZATIONS OF COMPARABLE SIZE AND FUNCTION ARE REFERENCED TO DETERMINE WHETHER THE COMPENSATION PACKAGE OFFERED IS REASONABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S FORM 990, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4INSTRUCTORS 57,846 0 0 MUSICIANS 1,725 0 0 TOTAL 59,571 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt083862
IRS990/TotalAssetsEOYAmt0277549
IRS990/TotalAssetsGrp/BOYAmt083862
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IRS990/TotalContributionsAmt0163997
IRS990/TotalEmployeeCnt02
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt029438
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0136157
IRS990/TotalFunctionalExpensesGrp/TotalAmt0194847
IRS990/TotalGrossUBIAmt00

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