Liabilities / Assets
86th percentile
Higher debt load relative to assets than 86% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.29x
Liabilities / Revenue
87th percentile
Higher debt load relative to revenue than 87% of similar nonprofits.
Net Margin
12th percentile
Higher net margin than 12% of similar nonprofits.
Top Officer Pay
83rd percentile
Higher top officer pay than 83% of similar nonprofits.
Top officer pay equals 12.9% of source-year revenue.
Asset Growth
19th percentile
Faster asset growth than 19% of similar nonprofits.
Revenue Growth
24th percentile
Faster revenue growth than 24% of similar nonprofits.
Balance Sheet
Assets
Down$61,903
Down $23,617 (-28%) from 2023
Net Assets
Down$43,878
Down $35,642 (-45%) from 2023
Liabilities
Up$18,025
Up $12,025 (+200%) from 2023
Revenue And Expenses
Revenue
Down$92,759
Down $26,301 (-22%) from 2023
Expenses
Down$128,401
Down $7,301 (-5.4%) from 2023
Net Income
Down-$35,642
Down $19,000 (-114%) from 2023
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Aug 25, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $92,759
Mission and Program Overview
Mission
Facilitate and promote interest in music
Program Services
| Description | Grants | Expenses |
|---|---|---|
| Production of Operatic and Educational Online Performances | $20,000 | $99,793 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Celine Ricci | Executve And Artistic Director | FT | $12,000 | - | $12,000 |
| Beatrice Gomory | Chairperson | PT | $0 | - | - |
| Ilana Walder-Biesanz | Secretary And Director | PT | $0 | - | - |
| Alex Chan | Director | PT | $0 | - | - |
| Scott M Manson | Treasurer And Director | PT | $0 | - | - |
| Eman Isadiar | Director | PT | $0 | - | - |
| Alexander Goodrich | Director | PT | $0 | - | - |
| Chad Weider | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Ars Minerva
- EIN
- 46-2842022
- In Care Of
- % Scott M Manson
- Phone
- 4156436739
- Address
- 3983 Cesar Chavez STE 2, San Francisco, CA 94131
Signing Officer
- Name
- Scott M Manson
- Title
- Treasurer and Director
- Phone
- 4156436739
- Signed
- 2025-08-25
Supplemental Narrative
Additional Explanations
Description of other revenue Part I line 8
“Description AmountTicket Sales 18,448”
Description of other expenses Part I line 16
“Description AmountBox Office Fees 996Bank and Credit Card Costs 282Insurance 1,280Workers Comp Insurance 2,498Payroll Taxes 1,148Other 101Advertising and Marketing 7,201Fundraising 1,550Website 1,611”
Description of other assets Part II line 24
“Category Beginning of Year End of YearPrepaid Rental 970 0Due from Theater 11,197 0Pledges Receivable 0 15,000”
Description of total liabilities Part II line 26
“Category Beginning of Year End of YearAccrued PAyroll 6,000 0Accounts Payable 0 7,500Accrued Expenses 0 9,869PAyroll Taxes Payable 0 656”
Raw XML Appendix174 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 |
|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Celine Ricci |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4156436739 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3983 Cesar Chavez Ste 2 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | San Francisco |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 94131 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 73353 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 46903 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 74306 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -35642 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 82644 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 85520 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 61903 |
| IRS990EZ/GrossReceiptsAmt | 0 | 92759 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 5 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 79520 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 43878 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 79520 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 43878 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 16153 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 12000 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Celine Ricci |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Beatrice Gomory |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Ilana Walder-Biesanz |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Alex Chan |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Scott M Manson |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | Eman Isadiar |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | Alexander Goodrich |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | Chad Weider |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Executve and Artistic Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Chairperson |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Secretary and Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Treasurer and Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | Director |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 12167 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 15000 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 16667 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 18448 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Facilitate and promote interest in music |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 937 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Production of Operatic and Educational Online Performances |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 20000 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 99793 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 12000 |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 6000 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 18025 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 128401 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 99793 |
| IRS990EZ/TotalRevenueAmt | 0 | 92759 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | www.arsminerva.org |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 74306 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 97791 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 87308 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 141903 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 73008 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 474316 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 5 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 4 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 9 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1615 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 1615 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.69200 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.73250 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 329373 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 144943 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 74306 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 97791 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 87308 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 141903 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 73008 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 474316 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 475940 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Description AmountTicket Sales 18,448 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description AmountBox Office Fees 996Bank and Credit Card Costs 282Insurance 1,280Workers Comp Insurance 2,498Payroll Taxes 1,148Other 101Advertising and Marketing 7,201Fundraising 1,550Website 1,611 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Category Beginning of Year End of YearPrepaid Rental 970 0Due from Theater 11,197 0Pledges Receivable 0 15,000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Category Beginning of Year End of YearAccrued PAyroll 6,000 0Accounts Payable 0 7,500Accrued Expenses 0 9,869PAyroll Taxes Payable 0 656 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Description of other revenue Part I line 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Description of other expenses Part I line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Description of other assets Part II line 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Description of total liabilities Part II line 26 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SCOTT M MANSON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer and Director |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4156436739 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-08-25 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | ARS MINERVA |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ARSM |
| ReturnHeader/Filer/EIN | 0 | 462842022 |
| ReturnHeader/Filer/InCareOfNm | 0 | % Scott M Manson |
| ReturnHeader/Filer/PhoneNum | 0 | 4156436739 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 3983 Cesar Chavez STE 2 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | San Francisco |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 94131 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/ReturnTs | 0 | 2025-08-25T18:23:04-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $61,903
- Liabilities
- $18,025
- Net assets
- $43,878
- Revenue
- $92,759
- Expenses
- $128,401
- Net income
- -$35,642
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