Civic Intelligence

Les Delices Inc.

990 • Fiscal year 2024 • EIN 45-4891272

Jul 01, 2023 to Jun 30, 2024 • Filed on Oct 05, 2024

PO 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

84th percentile

0.20x

Higher debt load relative to assets than 84% of similar nonprofits.

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

Liabilities / Revenue

80th percentile

0.07x

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

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

Net Margin

49th percentile

2.6%

Higher net margin than 49% of similar nonprofits.

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

Top Officer Pay

94th percentile

$62,719

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 14.7% of source-year revenue.

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

Asset Growth

79th percentile

32%

Faster asset growth than 79% of similar nonprofits.

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

Revenue Growth

78th percentile

37%

Faster revenue growth than 78% of similar nonprofits.

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

Assets

Up

$147,829

Up $35,963 (+32%) from 2023

Net Assets

Up

$117,722

Up $10,949 (+10%) from 2023

Liabilities

Up

$30,107

Up $25,014 (+491%) from 2023

Revenue

Up

$425,731

Up $114,131 (+37%) from 2023

Expenses

Up

$414,782

Up $109,869 (+36%) from 2023

Net Income

Up

$10,949

Up $4,262 (+64%) from 2023

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

2024

Assets$147,829
Liabilities$30,107
Net Assets$117,722

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

2024

Revenue$425,731
Expenses$414,782
Net Income$10,949
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Oct 5, 2024
Return Version
2023v5.0
Gross Receipts
$431,682
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$60,668$83,450▲ $22,782
Investments Other Securities$23,853$43,392▲ $19,539
Savings and Temporary Cash Investments$12,807$17,595▲ $4,788
Pledges and Grants Receivable$12,000--
Prepaid Expenses and Deferred Charges$2,538$3,392▲ $854
Total Assets$111,866$147,829▲ $35,963
Liabilities
Deferred Revenue$5,000$29,100▲ $24,100
Accounts Payable and Accrued Expenses$93$1,007▲ $914
Total Liabilities$5,093$30,107▲ $25,014
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$94,773$117,722▲ $22,949
Net Assets With Donor Restrictions$12,000--
Total Net Assets Fund Balance$106,773$117,722▲ $10,949
Total Liabilities and Net Assets / Fund Balance$111,866$147,829▲ $35,963

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$43,392--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Laura PotterExecutive DiFT$62,719$62,719
Debra NagyArtistic DirectorPT$50,625$50,625

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$328,830
Program Service Revenue
$94,291
Investment Income
$1,795
Other Revenue
$815
All Other Contributions
$244,253
Change in Net Assets
$10,949
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$265,968
Salaries, Compensation, and Employee Benefits$148,814
Total Fundraising Expense$20,042
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$94,078$10,674$7,538$112,290
Travel$26,303--$26,303
Other Salaries and Wages$25,415--$25,415
Fees for Services Other$14,196-$10,667$24,863
Office Expenses$19,453$1,565$1,145$22,163
Advertising$12,865--$12,865
Payroll Taxes$9,640$861$608$11,109
Other Expenses$7,223--$7,223
All Other Expenses-$5,347-$5,347
Occupancy$3,699$420$84$4,203
Information Technology$3,012--$3,012
Fees for Services Accounting-$2,325-$2,325
Insurance$1,242$532-$1,774
Conferences and Meetings$396--$396
Total Functional Expenses$373,016$21,724$20,042$414,782
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$5,951
Fundraising Gross Income$5,951
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Events$18,767$5,951$1,188$4,763
Total Events$18,767$5,951$5,951-
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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 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 treasurer signs the 990 (or 8879-te) 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 and artistic directors, who co-manage the organization and report directly to the board. Compensation for each director 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
PO BOX 602187, CLEVELAND, OH 44120

Signing Officer

Name
John Goodell
Title
Treasurer
Phone
2163028404
Signed
2024-10-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Laura Potter
Formed
2012
Legal Domicile
Oh
Voting Board Members
13
Independent Board Members
13
Employees
3
Volunteers
27

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

2023 accomplishments concert series: les dlices produced a series of five in-person early music concert programs in northeast ohio, with a total of 13 ticketed performances serving over 1,300 audience members. Outreach programming: les dlices presented educational programs at five local public schools serving 323 students and presented seven free performances serving 500 people. Salonera season 4: salonera is an early music web series available free of charge to viewers. We produced seven new video episodes and an additional four audio-only podcasts, serving 3,600 people in total.

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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/ExplanationTxt12023 ACCOMPLISHMENTS CONCERT SERIES: LES DLICES PRODUCED A SERIES OF FIVE IN-PERSON EARLY MUSIC CONCERT PROGRAMS IN NORTHEAST OHIO, WITH A TOTAL OF 13 TICKETED PERFORMANCES SERVING OVER 1,300 AUDIENCE MEMBERS. OUTREACH PROGRAMMING: LES DLICES PRESENTED EDUCATIONAL PROGRAMS AT FIVE LOCAL PUBLIC SCHOOLS SERVING 323 STUDENTS AND PRESENTED SEVEN FREE PERFORMANCES SERVING 500 PEOPLE. SALONERA SEASON 4: SALONERA IS AN EARLY MUSIC WEB SERIES AVAILABLE FREE OF CHARGE TO VIEWERS. WE PRODUCED SEVEN NEW VIDEO EPISODES AND AN ADDITIONAL FOUR AUDIO-ONLY PODCASTS, SERVING 3,600 PEOPLE IN TOTAL.
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 TREASURER SIGNS THE 990 (OR 8879-TE) 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 AND ARTISTIC DIRECTORS, WHO CO-MANAGE THE ORGANIZATION AND REPORT DIRECTLY TO THE BOARD. COMPENSATION FOR EACH DIRECTOR 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/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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