Civic Intelligence

Les Delices Inc.

990 • Fiscal year 2020 • EIN 45-4891272

Jul 01, 2019 to Jun 30, 2020 • Filed on Nov 07, 2020

P O Box 602187Cleveland, OH 44120

(216) 302-8404

Siviq Scores

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

Liabilities / Assets

80th percentile

0.20x

Higher debt load relative to assets than 80% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

77th percentile

0.11x

Higher debt load relative to revenue than 77% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

55th percentile

8.6%

Higher net margin than 55% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

85th percentile

$25,088

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 9.9% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

82nd percentile

59%

Faster asset growth than 82% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

69th percentile

5.3%

Faster revenue growth than 69% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$138,741

Up $51,349 (+59%) from 2019

Net Assets

Up

$111,262

Up $24,332 (+28%) from 2019

Liabilities

Up

$27,479

Up $27,017 (+5848%) from 2019

Revenue

Up

$253,243

Up $12,662 (+5.3%) from 2019

Expenses

Down

$231,572

Down $690 (-0.3%) from 2019

Net Income

Up

$21,671

Up $13,352 (+161%) from 2019

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2014: $28,921Liabilities 2014: $1,0952014Assets 2015: $41,337Liabilities 2015: $02015Assets 2016: $37,660Liabilities 2016: $02016Assets 2017: $50,453Liabilities 2017: $02017Assets 2018: $78,895Liabilities 2018: $1902018Assets 2019: $87,392Liabilities 2019: $462Net Assets 2019: $86,9302019Assets 2020: $138,741Liabilities 2020: $27,479Net Assets 2020: $111,2622020Assets 2021: $168,575Liabilities 2021: $24,104Net Assets 2021: $144,4712021Assets 2022: $100,179Liabilities 2022: $93Net Assets 2022: $100,0862022Assets 2023: $111,866Liabilities 2023: $5,093Net Assets 2023: $106,7732023Assets 2024: $147,829Liabilities 2024: $30,107Net Assets 2024: $117,7222024Assets 2025: $135,163Liabilities 2025: $13,896Net Assets 2025: $121,2672025

Highlighted filing

2020

Assets$138,741
Liabilities$27,479
Net Assets$111,262

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2014: $72,926Expenses 2014: $56,217Net Income 2014: $16,7092014Revenue 2015: $113,868Expenses 2015: $100,357Net Income 2015: $13,5112015Revenue 2016: $95,025Expenses 2016: $98,703Net Income 2016: -$3,6782016Revenue 2017: $137,084Expenses 2017: $124,291Net Income 2017: $12,7932017Revenue 2018: $210,140Expenses 2018: $184,142Net Income 2018: $25,9982018Revenue 2019: $240,581Expenses 2019: $232,262Net Income 2019: $8,3192019Revenue 2020: $253,243Expenses 2020: $231,572Net Income 2020: $21,6712020Revenue 2021: $362,145Expenses 2021: $328,936Net Income 2021: $33,2092021Revenue 2022: $337,771Expenses 2022: $382,156Net Income 2022: -$44,3852022Revenue 2023: $311,600Expenses 2023: $304,913Net Income 2023: $6,6872023Revenue 2024: $425,731Expenses 2024: $414,782Net Income 2024: $10,9492024Revenue 2025: $478,951Expenses 2025: $475,406Net Income 2025: $3,5452025

Highlighted filing

2020

Revenue$253,243
Expenses$231,572
Net Income$21,671
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Nov 7, 2020
Return Version
2019v5.0
Gross Receipts
$260,104
Mission and Program Overview

Mission

Les dlices (in english, the delights) fosters, educates, and expands audiences for live chamber music on period instruments through dedication to underperformed repertoires in cleveland, on tour, and through recordings and broadcasts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$54,569$97,341▲ $42,772
Investments Other Securities-$20,852-
Savings and Temporary Cash Investments$32,823$14,313▼ $18,510
Pledges and Grants Receivable-$6,235-
Total Assets$87,392$138,741▲ $51,349
Liabilities
Other Liabilities-$24,212-
Accounts Payable and Accrued Expenses$462$3,267▲ $2,805
Total Liabilities$462$27,479▲ $27,017
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$86,930$89,877▲ $2,947
Net Assets With Donor Restrictions-$21,385-
Total Net Assets Fund Balance$86,930$111,262▲ $24,332
Total Liabilities and Net Assets / Fund Balance$87,392$138,741▲ $51,349

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$20,852--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Debra NagyArtistic DirectorPT$25,088$25,088

Board Members and Trustees

NameTitle
Joseph SopkoPresident
Ana De Freitas BoeDirector
Daniel Shoshkes MdDirector
Gerry FathauerDirector
John GoodellDirector
Laurie AronoffDirector
Laura WiegandExecutive Di
Arthur RotatoriSecretary
Bonnie BakerTreasurer
Shirley SimmonsVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$181,141
Program Service Revenue
$71,889
Investment Income
$213
Other Revenue
$0
All Other Contributions
$134,227
Change in Net Assets
$21,671
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$130,570
Salaries, Compensation, and Employee Benefits$101,002
Total Fundraising Expense$10,953
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$44,459$4,752$3,377$52,588
Fees for Services Other$45,263--$45,263
Other Salaries and Wages$38,414$2,610-$41,024
Office Expenses$15,321$2,619$257$18,197
Travel$16,985--$16,985
Advertising$12,161--$12,161
Payroll Taxes$6,542$581$267$7,390
Fees for Services Management$5,283$587-$5,870
Other Expenses$2,317$4,358$5,520$2,317
Fees for Services Accounting-$2,114-$2,114
Insurance-$1,830-$1,830
Information Technology$1,595-$33$1,628
All Other Expenses--$1,471$1,471
Occupancy$1,359$43$28$1,430
Total Functional Expenses$201,125$19,494$10,953$231,572
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$6,861
Fundraising Gross Income$6,861
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Events$19,285$6,861$1,606$5,255
Total Events$19,285$6,861$6,861-
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Advance - Ppp$24,212
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
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
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 2

Debra nagy ana boe artistic dir board member spouse

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

Prior to filing, the form 990 is presented to the executive director, board treasurer and finance committee for review and approval. The form 990 is then electronically distributed to the board of directors in advance of filing. The board president signs the 990 (or 8879-eo) and the 990 is electronically filed.

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

Board members are required to annually disclose interests that may create a conflict. The board reviews any disclosed conflicts and decides if any further action need be taken.

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

The executive committee annually evaluates the performance of the executive director. Compensation is based on performance and compared to other area mission-comparable organizations of similar size.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents and form 1023 are made available to the public upon request. The public inspection version of the form 990 can also be found on several publicly-accessible websites.

Filing and Contact Details

Filer

Filer Name
Les Delices
EIN
45-4891272
Phone
2163028404
Address
P O BOX 602187, CLEVELAND, OH 44120

Signing Officer

Name
Bonnie Baker
Title
Treasurer
Phone
2163028404
Signed
2020-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Laura Wiegand
Formed
2012
Legal Domicile
Oh
Voting Board Members
10
Independent Board Members
9
Employees
3
Volunteers
40

Preparer

Firm
H & J Certified Public Accountants Inc
Address
7555 FREDLE DR STE 110, CONCORD, OH 44077
Preparer
Rolland B Standish
Phone
4409512997
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Les dlices (in english, the delights) fosters, educates, and expands audiences for live chamber music on period instruments through dedication to underperformed repertoires in cleveland, on tour, and through recordings and broadcasts.

Form 990, Page 2, Part III, Line 4A

Les dlices fy20 accomplishments concert performances: 28 concerts were presented in cleveland and the surrounding northeast ohio area, and on national tours. Approximately 1500 people attended performances. The ensemble received excellent reviews and audience feedback. These performances largely featured music composed before 1800. Outreach activities: the ensemble presented 18 outreach programs including in-school performances and workshops, open rehearsals, family concerts, and other community engagement programs for all ages. No admission fees were charged for any of these programs. Approximately 1200 people participated in these activities throughout the year. Organizational capacity: les dlices hired its first executive director in january 2020, which is also its first full-time employee. The ensemble also signed a lease on its first official office space, having worked in a virtual office fashion up to this year.

Form 990, Part IX, Line 11G

Musicians - contract 45,263 0 0

Form 990, Part XI, Line 9

Prior period adjustment 2,661

Form 990, Page 12, Part XII, Line 1

The organization elected to change its accounting method from cash to accrual for the year ended june 30, 2020 under the exception described in notice 96-30, 1996-1 c.b. 378. The accounting method change resulted in an increase in beginning of the year net assets of 9,000.

Financial Statement Notes

Schedule D, Page 3, Part X

Les dlices is exempt from federal income taxes under section 501(c)(3) of the internal revenue code (the "code") as a charitable organization whereby only unrelated business income, as defined by section 509(a)(1) of the code, is subject to federal income tax. Les dlices currently has no unrelated business income. Accordingly, no provision for income taxes has been recorded.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0LES DLICES IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE") AS A CHARITABLE ORGANIZATION WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 509(A)(1) OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. LES DLICES CURRENTLY HAS NO UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LES DLICES (IN ENGLISH, THE DELIGHTS) FOSTERS, EDUCATES, AND EXPANDS AUDIENCES FOR LIVE CHAMBER MUSIC ON PERIOD INSTRUMENTS THROUGH DEDICATION TO UNDERPERFORMED REPERTOIRES IN CLEVELAND, ON TOUR, AND THROUGH RECORDINGS AND BROADCASTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LES DLICES FY20 ACCOMPLISHMENTS CONCERT PERFORMANCES: 28 CONCERTS WERE PRESENTED IN CLEVELAND AND THE SURROUNDING NORTHEAST OHIO AREA, AND ON NATIONAL TOURS. APPROXIMATELY 1500 PEOPLE ATTENDED PERFORMANCES. THE ENSEMBLE RECEIVED EXCELLENT REVIEWS AND AUDIENCE FEEDBACK. THESE PERFORMANCES LARGELY FEATURED MUSIC COMPOSED BEFORE 1800. OUTREACH ACTIVITIES: THE ENSEMBLE PRESENTED 18 OUTREACH PROGRAMS INCLUDING IN-SCHOOL PERFORMANCES AND WORKSHOPS, OPEN REHEARSALS, FAMILY CONCERTS, AND OTHER COMMUNITY ENGAGEMENT PROGRAMS FOR ALL AGES. NO ADMISSION FEES WERE CHARGED FOR ANY OF THESE PROGRAMS. APPROXIMATELY 1200 PEOPLE PARTICIPATED IN THESE ACTIVITIES THROUGHOUT THE YEAR. ORGANIZATIONAL CAPACITY: LES DLICES HIRED ITS FIRST EXECUTIVE DIRECTOR IN JANUARY 2020, WHICH IS ALSO ITS FIRST FULL-TIME EMPLOYEE. THE ENSEMBLE ALSO SIGNED A LEASE ON ITS FIRST OFFICIAL OFFICE SPACE, HAVING WORKED IN A VIRTUAL OFFICE FASHION UP TO THIS YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DEBRA NAGY ANA BOE ARTISTIC DIR BOARD MEMBER SPOUSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PRIOR TO FILING, THE FORM 990 IS PRESENTED TO THE EXECUTIVE DIRECTOR, BOARD TREASURER AND FINANCE COMMITTEE FOR REVIEW AND APPROVAL. THE FORM 990 IS THEN ELECTRONICALLY DISTRIBUTED TO THE BOARD OF DIRECTORS IN ADVANCE OF FILING. THE BOARD PRESIDENT SIGNS THE 990 (OR 8879-EO) AND THE 990 IS ELECTRONICALLY FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD MEMBERS ARE REQUIRED TO ANNUALLY DISCLOSE INTERESTS THAT MAY CREATE A CONFLICT. THE BOARD REVIEWS ANY DISCLOSED CONFLICTS AND DECIDES IF ANY FURTHER ACTION NEED BE TAKEN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE EXECUTIVE COMMITTEE ANNUALLY EVALUATES THE PERFORMANCE OF THE EXECUTIVE DIRECTOR. COMPENSATION IS BASED ON PERFORMANCE AND COMPARED TO OTHER AREA MISSION-COMPARABLE ORGANIZATIONS OF SIMILAR SIZE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION'S GOVERNING DOCUMENTS AND FORM 1023 ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE PUBLIC INSPECTION VERSION OF THE FORM 990 CAN ALSO BE FOUND ON SEVERAL PUBLICLY-ACCESSIBLE WEBSITES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7MUSICIANS - CONTRACT 45,263 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PRIOR PERIOD ADJUSTMENT 2,661
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9THE ORGANIZATION ELECTED TO CHANGE ITS ACCOUNTING METHOD FROM CASH TO ACCRUAL FOR THE YEAR ENDED JUNE 30, 2020 UNDER THE EXCEPTION DESCRIBED IN NOTICE 96-30, 1996-1 C.B. 378. THE ACCOUNTING METHOD CHANGE RESULTED IN AN INCREASE IN BEGINNING OF THE YEAR NET ASSETS OF 9,000.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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