Civic Intelligence

San Francisco Early Music Society

990 • Fiscal year 2014 • EIN 51-0194258

Sep 01, 2013 to Aug 31, 2014 • Filed on Apr 14, 2015

PO Box 1015194709

(510) 528-1725

Siviq Scores

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

Liabilities / Assets

98th percentile

2.52x

Higher debt load relative to assets than 98% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

61st percentile

0.09x

Higher debt load relative to revenue than 61% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

23rd percentile

-7.5%

Higher net margin than 23% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

2nd percentile

-57%

Faster asset growth than 2% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

80th percentile

33%

Faster revenue growth than 80% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Down

$20,977

Down $27,772 (-57%) from 2013

Net Assets

Down

-$31,873

Down $43,919 (-365%) from 2013

Liabilities

Up

$52,850

Up $16,147 (+44%) from 2013

Revenue

Up

$582,240

Up $144,375 (+33%) from 2013

Expenses

Up

$626,159

Up $207,679 (+50%) from 2013

Net Income

Down

-$43,919

Down $63,304 (-327%) from 2013

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2011: $60,099Liabilities 2011: $44,519Net Assets 2011: $15,5802011Assets 2012: $36,791Liabilities 2012: $44,130Net Assets 2012: -$7,3392012Assets 2013: $48,749Liabilities 2013: $36,703Net Assets 2013: $12,0462013Assets 2014: $20,977Liabilities 2014: $52,850Net Assets 2014: -$31,8732014Assets 2015: $22,143Liabilities 2015: $75,695Net Assets 2015: -$53,5522015Assets 2016: $52,734Liabilities 2016: $120,621Net Assets 2016: -$67,8872016Assets 2017: $53,169Liabilities 2017: $73,233Net Assets 2017: -$20,0642017Assets 2018: $66,644Liabilities 2018: $59,506Net Assets 2018: $7,1382018Assets 2019: $63,467Liabilities 2019: $54,855Net Assets 2019: $8,6122019Assets 2020: $164,584Liabilities 2020: $37,824Net Assets 2020: $126,7602020Assets 2021: $223,745Liabilities 2021: $30,946Net Assets 2021: $192,7992021Assets 2022: $360,709Liabilities 2022: $11,993Net Assets 2022: $348,7162022Assets 2023: $560,405Liabilities 2023: $30,510Net Assets 2023: $529,8952023

Highlighted filing

2014

Assets$20,977
Liabilities$52,850
Net Assets-$31,873

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $378,279Expenses 2011: $419,360Net Income 2011: -$41,0812011Revenue 2012: $482,826Expenses 2012: $505,746Net Income 2012: -$22,9202012Revenue 2013: $437,865Expenses 2013: $418,480Net Income 2013: $19,3852013Revenue 2014: $582,240Expenses 2014: $626,159Net Income 2014: -$43,9192014Revenue 2015: $461,511Expenses 2015: $483,910Net Income 2015: -$22,3992015Revenue 2016: $704,255Expenses 2016: $720,426Net Income 2016: -$16,1712016Revenue 2017: $518,303Expenses 2017: $471,404Net Income 2017: $46,8992017Revenue 2018: $742,784Expenses 2018: $715,582Net Income 2018: $27,2022018Revenue 2019: $589,181Expenses 2019: $585,322Net Income 2019: $3,8592019Revenue 2020: $568,263Expenses 2020: $450,115Net Income 2020: $118,1482020Revenue 2021: $396,949Expenses 2021: $330,910Net Income 2021: $66,0392021Revenue 2022: $894,415Expenses 2022: $738,498Net Income 2022: $155,9172022Revenue 2023: $781,416Expenses 2023: $606,101Net Income 2023: $175,3152023

Highlighted filing

2014

Revenue$582,240
Expenses$626,159
Net Income-$43,919
Jump To
Filing Snapshot
Filing Period
Sep 1, 2013 to Aug 31, 2014
Signed
Apr 14, 2015
Return Version
2013v4.0
Gross Receipts
$582,240
Mission and Program Overview

Mission

The san francisco early music society is the bay areas portal for early music promoting engagement with historically informed performance spanning centuries and cultures and creating a community reflective of our regions diversity.

Presentation of Classical Music

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$32,049$12,055▼ $19,994
Cash and Non-Interest-Bearing Accounts$15,740$5,272▼ $10,468
Prepaid Expenses and Deferred Charges-$2,150-
Accounts Receivable-$1,500-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$48,749$20,977▼ $27,772
Other Assets Total$960$0▼ $960
Liabilities
Accounts Payable and Accrued Expenses$10,138$31,804▲ $21,666
Other Liabilities$26,565$21,046▼ $5,519
Total Liabilities$36,703$52,850▲ $16,147
Net Assets / Fund Balance
Temporarily Rstr Net Assets-$4,880-
Unrestricted Net Assets$12,046$-36,753▼ $48,799
Total Net Assets Fund Balance$12,046$-31,873▼ $43,919
Total Liabilities and Net Assets / Fund Balance$48,749$20,977▼ $27,772
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$141,379
Program Service Revenue
$380,291
Investment Income
$11
Other Revenue
$60,559
All Other Contributions
$117,940
Change in Net Assets
$-43,919
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$528,646
Salaries, Compensation, and Employee Benefits$97,513
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$201,601$27,752-$229,353
Other Salaries and Wages$61,570--$61,570
Other Expenses$44,803--$44,803
Current Officers, Directors, Trustees, and Key Employees$28,800--$28,800
Payroll Taxes$7,143--$7,143
Total Functional Expenses$598,407$27,752$0$626,159
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Unearned Revenues$16,723
Payroll Taxes Payable$2,323
Due to Affiliate$2,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The board reviews the tax returns before signing and mailing

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

EIN
51-0194258
Phone
5105281725

Signing Officer

Name
Harvey Malloy
Title
Executive Director
Signed
2015-04-14
Discuss with paid preparer
Yes

Organization Details

Formed
1976
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
3
Volunteers
19

Preparer

Preparer
Erwin C Laranang CPA
Phone
5105850230
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: The 2012 Berkeley Festival. SFEMS for the second time (2010 was our first time producing the festival) was the producer of the week long biennial Berkeley Festival which featured 10 main stage performances and 60 fringe concerts.

Form 990, Part IX, Line 24E: Other Expenses

Advertising: Column (A) - Total = $8325; Column (B) - Program Services = $8325; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

ASSISTANCE: Column (A) - Total = $979; Column (B) - Program Services = $0; Column (C) - Management & General = $979; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

AUDIO/VIDEO RECORDING: Column (A) - Total = $2328; Column (B) - Program Services = $2328; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

AUDITOR: Column (A) - Total = $1987; Column (B) - Program Services = $0; Column (C) - Management & General = $1987; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

BANK CHARGES: Column (A) - Total = $337; Column (B) - Program Services = $0; Column (C) - Management & General = $337; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

BOOKKEEPING: Column (A) - Total = $18459; Column (B) - Program Services = $0; Column (C) - Management & General = $18459; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

COMMISSION EXPENSES: Column (A) - Total = $4912; Column (B) - Program Services = $4912; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

DESIGN & LAYOUT: Column (A) - Total = $10968; Column (B) - Program Services = $10968; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

DEVELOPMENT FEES: Column (A) - Total = $1138; Column (B) - Program Services = $1138; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

FACILITIES RENTAL: Column (A) - Total = $40685; Column (B) - Program Services = $40685; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

FILING FEES: Column (A) - Total = $30; Column (B) - Program Services = $0; Column (C) - Management & General = $30; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

FOOD AND REFRESHMENTS: Column (A) - Total = $4241; Column (B) - Program Services = $4241; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

INSTRUMENT SERVICES: Column (A) - Total = $8902; Column (B) - Program Services = $8902; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

INSURANCE: Column (A) - Total = $2991; Column (B) - Program Services = $2991; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

INTERNET EXPENSES: Column (A) - Total = $438; Column (B) - Program Services = $0; Column (C) - Management & General = $438; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

LICENSE & PERMITS: Column (A) - Total = $27; Column (B) - Program Services = $0; Column (C) - Management & General = $27; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

LOCAL TRANSPORTATION: Column (A) - Total = $883; Column (B) - Program Services = $883; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

MAILING EXPENSE: Column (A) - Total = $6432; Column (B) - Program Services = $6432; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

MERCHANT FEES: Column (A) - Total = $13564; Column (B) - Program Services = $13564; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

OFFICE EQUIPMENT: Column (A) - Total = $2199; Column (B) - Program Services = $0; Column (C) - Management & General = $2199; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

OFFICE RENT: Column (A) - Total = $1248; Column (B) - Program Services = $0; Column (C) - Management & General = $1248; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

OTHER EXPENSES: Column (A) - Total = $300; Column (B) - Program Services = $0; Column (C) - Management & General = $300; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PAYROLL SERVICE FEES: Column (A) - Total = $67; Column (B) - Program Services = $0; Column (C) - Management & General = $67; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PRINTING AND COPYING: Column (A) - Total = $28192; Column (B) - Program Services = $28192; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PROGRAM ASSISTANTS: Column (A) - Total = $2800; Column (B) - Program Services = $2800; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PROGRAM DIRECTORS: Column (A) - Total = $25000; Column (B) - Program Services = $25000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PUBLIC RELATIONS: Column (A) - Total = $7700; Column (B) - Program Services = $7700; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

TEACHING SUPPLIES: Column (A) - Total = $520; Column (B) - Program Services = $520; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

TELEPHONE: Column (A) - Total = $2900; Column (B) - Program Services = $2900; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

TRAVEL AND ENTERTAINMENT: Column (A) - Total = $29120; Column (B) - Program Services = $29120; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

WEB DEVELOPMENT: Column (A) - Total = $1398; Column (B) - Program Services = $0; Column (C) - Management & General = $1398; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

WEB HOSTING: Column (A) - Total = $283; Column (B) - Program Services = $0; Column (C) - Management & General = $283; Column (D) - Fundraising = $0

Raw XML AppendixShowing 400 of 566 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.

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IRS990/ProgSrvcAccomActy2Grp/Desc0The SFEMS 35th annual concert series presented seven sets of concerts attended by over 3000 early music patrons.
IRS990/ProgSrvcAccomActy3Grp/Desc0Our Affiliate Program that offered fiscal sponsorship and technical support to approximately 40 affiliated early music ensembles and Societies.
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$5.60$0.31$5.30$7.81$6.06$1.75
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.61$0.12$3.49$8.94$7.38$1.56
2021Summary only. Only limited summary data is available for this year.$2.24$0.31$1.93$3.97$3.31$0.66
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.65$0.38$1.27$5.68$4.50$1.18
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.55$0.09$5.89$5.85$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.67$0.60$0.07$7.43$7.16$0.27
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.73$0.20$5.18$4.71$0.47
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$1.21$0.68$7.04$7.20$0.16
2015Detailed filing. Detailed filing data is available for this year.$0.22$0.76$0.54$4.62$4.84$0.22
2014Detailed filing. Detailed filing data is available for this year.$0.21$0.53$0.32$5.82$6.26$0.44
2013Summary only. Only limited summary data is available for this year.$0.49$0.37$0.12$4.38$4.18$0.19
2012Summary only. Only limited summary data is available for this year.$0.37$0.44$0.07$4.83$5.06$0.23
2011Summary only. Only limited summary data is available for this year.$0.60$0.45$0.16$3.78$4.19$0.41