Civic Intelligence

Enriching Lives Through Music

990 • Fiscal year 2016 • EIN 46-3586448

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 15, 2017

PO Box 1133Larkspur, CA 94977-1133

(415) 636-8742

Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

Higher debt load relative to assets than 18% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

16th percentile

0.00x

Higher debt load relative to revenue than 16% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

97th percentile

82%

Higher net margin than 97% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

99th percentile

454%

Faster asset growth than 99% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

97th percentile

239%

Faster revenue growth than 97% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,070,397

Up $877,205 (+454%) from 2015

Net Assets

Up

$1,067,921

Up $874,861 (+453%) from 2015

Liabilities

Up

$2,476

Up $2,344 (+1776%) from 2015

Revenue

Up

$1,060,532

Up $747,484 (+239%) from 2015

Expenses

Up

$185,671

Up $56,774 (+44%) from 2015

Net Income

Up

$874,861

Up $690,710 (+375%) 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$0Assets 2015: $193,192Liabilities 2015: $132Net Assets 2015: $193,0602015Assets 2016: $1,070,397Liabilities 2016: $2,476Net Assets 2016: $1,067,9212016Assets 2017: $996,692Liabilities 2017: $1,545Net Assets 2017: $995,1472017Assets 2018: $1,058,347Liabilities 2018: $6,051Net Assets 2018: $1,052,2962018Assets 2019: $1,187,406Liabilities 2019: $32,001Net Assets 2019: $1,155,4052019Assets 2020: $2,024,722Liabilities 2020: $125,652Net Assets 2020: $1,899,0702020Assets 2021: $2,098,447Liabilities 2021: $21,020Net Assets 2021: $2,077,4272021Assets 2022: $3,092,845Liabilities 2022: $27,940Net Assets 2022: $3,064,9052022Assets 2023: $4,279,446Liabilities 2023: $39,388Net Assets 2023: $4,240,0582023Assets 2024: $4,675,916Liabilities 2024: $73,467Net Assets 2024: $4,602,4492024

Highlighted filing

2016

Assets$1,070,397
Liabilities$2,476
Net Assets$1,067,921

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2015: $313,048Expenses 2015: $128,897Net Income 2015: $184,1512015Revenue 2016: $1,060,532Expenses 2016: $185,671Net Income 2016: $874,8612016Revenue 2017: $248,174Expenses 2017: $321,000Net Income 2017: -$72,8262017Revenue 2018: $531,034Expenses 2018: $473,885Net Income 2018: $57,1492018Revenue 2019: $684,493Expenses 2019: $581,847Net Income 2019: $102,6462019Revenue 2020: $1,430,842Expenses 2020: $687,624Net Income 2020: $743,2182020Revenue 2021: $844,305Expenses 2021: $665,890Net Income 2021: $178,4152021Revenue 2022: $1,783,388Expenses 2022: $795,921Net Income 2022: $987,4672022Revenue 2023: $2,140,868Expenses 2023: $965,839Net Income 2023: $1,175,0292023Revenue 2024: $1,538,107Expenses 2024: $1,188,805Net Income 2024: $349,3022024

Highlighted filing

2016

Revenue$1,060,532
Expenses$185,671
Net Income$874,861
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 15, 2017
Return Version
2015v3.0
Gross Receipts
$1,060,532
Mission and Program Overview

Mission

ELM inspires youth from under-served neighborhoods to thrive emotionally, socially and academically through music education, performance, and engagement in a vibrant center of musical excellence.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$191,402$569,433▲ $378,031
Accounts Receivable$0$500,000▲ $500,000
Land, Buildings, and Equipment, Net$1,790$964▼ $826
Total Assets$193,192$1,070,397▲ $877,205
Liabilities
Accounts Payable and Accrued Expenses$132$2,476▲ $2,344
Total Liabilities$132$2,476▲ $2,344
Net Assets / Fund Balance
Temporarily Rstr Net Assets$11,274$756,218▲ $744,944
Unrestricted Net Assets$181,786$311,703▲ $129,917
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$193,060$1,067,921▲ $874,861
Total Liabilities and Net Assets / Fund Balance$193,192$1,070,397▲ $877,205

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$964$1,019$1,983
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tom WilsonBoard Chair
Mitch FeldmanVice Board Chair
Sara SacknerBoard Member
Jane KramerExecutive Director
Monica BonnySecretary
Barney MizelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,060,082
Program Service Revenue
$450
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,052,252
Change in Net Assets
$874,861
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$185,671
Total Fundraising Expense$3,979
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$119,902$22,176$3,550$145,628
Insurance$40$9,785-$9,825
Travel$4,624$213$15$4,852
Office Expenses$1,120$2,979$414$4,513
Other Expenses$2,798$0$0$2,798
Conferences and Meetings$560$713-$1,273
Depreciation Depletion-$826-$826
Occupancy$210--$210
Total Functional Expenses$145,000$36,692$3,979$185,671
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Professional Fundraising Fees$0
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 family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
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, Part VI, Section A, Line 2

Jane Kramer and Mitch Feldman are married.

Form 990, Part VI, Section A, Line 8B

ELM officially formed committees in FYE 06/16, but did not take minutes of those meetings. The organization will start taking minutes of all committee meetings in FYE 06/17.

Form 990, Part VI, Section B, Line 11B

An electronic copy of the return and all of its schedules are distributed to the entire board for review, prior to filing.

Form 990, Part VI, Section B, Line 12C

The conflict of interest policy is distributed to the board annually.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy, and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Enriching Lives Through Music
EIN
46-3586448
Phone
4156368742
Address
PO Box 1133, Larkspur, CA 94977-1133

Signing Officer

Name
Jane Kramer
Title
Executive Director
Phone
4156368742
Signed
2017-02-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jane Kramer
Formed
2013
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
5
Employees
0
Volunteers
25

Preparer

Firm
Shelby Malvoso CPA
Address
360 Grand Ave 408, Oakland, CA 94610
Preparer
Shelby Malvoso
Phone
5104736240
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Other consultants includes; General consultants $14,249, Admin contractor $25,975, Artistic Director $4,500, Development $870, Program administration $15,332, Teaching Artists $84,702.

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IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0450
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt01310475
IRS990ScheduleA/SubstantialContributorsTotAmt072589
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01060082
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0313048
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt09934
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01383064
IRS990ScheduleA/TotalSupportAmt01383064
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt00
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IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0964
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01019
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01983
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0964
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Jane Kramer and Mitch Feldman are married.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ELM officially formed committees in FYE 06/16, but did not take minutes of those meetings. The organization will start taking minutes of all committee meetings in FYE 06/17.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2An electronic copy of the return and all of its schedules are distributed to the entire board for review, prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The conflict of interest policy is distributed to the board annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The governing documents, conflict of interest policy, and financial statements are made available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Other consultants includes; General consultants $14,249, Admin contractor $25,975, Artistic Director $4,500, Development $870, Program administration $15,332, Teaching Artists $84,702.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 11g
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt011274
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0756218
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0193192
IRS990/TotalAssetsEOYAmt01070397
IRS990/TotalAssetsGrp/BOYAmt0193192
IRS990/TotalAssetsGrp/EOYAmt01070397
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01060082
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03979
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt036692
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0145000
IRS990/TotalFunctionalExpensesGrp/TotalAmt0185671
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0132
IRS990/TotalLiabilitiesEOYAmt02476
IRS990/TotalLiabilitiesGrp/BOYAmt0132
IRS990/TotalLiabilitiesGrp/EOYAmt02476
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IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
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IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0145000
IRS990/TotalProgramServiceRevenueAmt0450
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0450
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01060532
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01070397
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt015

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