Civic Intelligence

Spruce Creek Musical Performing Arts Association Inc.

990 • Fiscal year 2015 • EIN 59-1675479

Jun 01, 2014 to May 31, 2015 • Filed on Aug 07, 2015

P O Box 290572Port Orange, FL 32128

(386) 756-7200

Siviq Scores

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

Liabilities / Assets

25th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

25th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

69th percentile

12%

Higher net margin than 69% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

14th percentile

-12%

Faster asset growth than 14% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

19th percentile

-17%

Faster revenue growth than 19% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$154,452

Down $20,892 (-12%) from 2014

Net Assets

Up

$154,452

Up $12,596 (+8.9%) from 2014

Liabilities

Down

$0

Down $33,488 (-100%) from 2014

Revenue

Down

$102,174

Down $20,315 (-17%) from 2014

Expenses

Up

$89,578

Up $16,603 (+23%) from 2014

Net Income

Down

$12,596

Down $36,918 (-75%) from 2014

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0-$100KAssets 2011: $54,970Liabilities 2011: $7,244Net Assets 2011: $47,7262011Assets 2012: $127,579Liabilities 2012: $73,454Net Assets 2012: $54,1252012Assets 2013: $92,437Liabilities 2013: $95Net Assets 2013: $92,3422013Assets 2014: $175,344Liabilities 2014: $33,488Net Assets 2014: $141,8562014Assets 2015: $154,452Liabilities 2015: $0Net Assets 2015: $154,4522015Assets 2016: $150,239Liabilities 2016: $3,941Net Assets 2016: $146,2982016Assets 2017: $330,756Liabilities 2017: $178,507Net Assets 2017: $152,2492017Assets 2018: $232,097Liabilities 2018: $73,349Net Assets 2018: $158,7482018Assets 2019: $182,757Liabilities 2019: $77,255Net Assets 2019: $105,5022019Assets 2020: $109,721Liabilities 2020: -$312Net Assets 2020: $110,0332020Assets 2021: $163,708Liabilities 2021: $55,049Net Assets 2021: $108,6592021Assets 2022: $176,228Liabilities 2022: $93,065Net Assets 2022: $83,1632022Assets 2023: $160,462Liabilities 2023: $86,459Net Assets 2023: $74,0032023Assets 2024: $78,806Liabilities 2024: $12,816Net Assets 2024: $65,9902024Assets 2025: $91,479Liabilities 2025: $34,622Net Assets 2025: $56,8572025

Highlighted filing

2015

Assets$154,452
Liabilities$0
Net Assets$154,452

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $90,8032011Expenses 2012: $93,9292012Expenses 2013: $527,4672013Revenue 2014: $122,489Expenses 2014: $72,975Net Income 2014: $49,5142014Revenue 2015: $102,174Expenses 2015: $89,578Net Income 2015: $12,5962015Revenue 2016: $120,207Expenses 2016: $128,361Net Income 2016: -$8,1542016Revenue 2017: $125,198Expenses 2017: $119,247Net Income 2017: $5,9512017Revenue 2018: $347,474Expenses 2018: $340,975Net Income 2018: $6,4992018Revenue 2019: $93,817Expenses 2019: $147,063Net Income 2019: -$53,2462019Revenue 2020: $106,577Expenses 2020: $102,046Net Income 2020: $4,5312020Revenue 2021: $45,704Expenses 2021: $47,078Net Income 2021: -$1,3742021Revenue 2022: $90,708Expenses 2022: $116,204Net Income 2022: -$25,4962022Revenue 2023: $124,957Expenses 2023: $134,117Net Income 2023: -$9,1602023Revenue 2024: $184,108Expenses 2024: $192,121Net Income 2024: -$8,0132024Revenue 2025: $129,925Expenses 2025: $139,057Net Income 2025: -$9,1322025

Highlighted filing

2015

Revenue$102,174
Expenses$89,578
Net Income$12,596
Jump To
Filing Snapshot
Filing Period
Jun 1, 2014 to May 31, 2015
Signed
Aug 7, 2015
Return Version
2014v5.0
Gross Receipts
$513,373
Mission and Program Overview

Mission

To support public school music education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$141,856$154,452▲ $12,596
Cash and Non-Interest-Bearing Accounts$109,677$86,946▼ $22,731
Land, Buildings, and Equipment, Net$59,027$60,916▲ $1,889
Inventories for Sale or Use$6,640$6,590▼ $50
Total Assets$175,344$154,452▼ $20,892
Liabilities
Deferred Revenue$33,488--
Total Liabilities$33,488$0▼ $33,488
Net Assets / Fund Balance
Total Net Assets Fund Balance$141,856$154,452▲ $12,596
Total Liabilities and Net Assets / Fund Balance$175,344$154,452▼ $20,892

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$60,916$34,647$95,563
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ken BurgmanPresident
Cherriel WardCo-treasurer
Jody DixonCo-treasurer
Mimi WilliamsSecretary
Pam MastersTreasurer
John HinckeVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$2,288
Program Service Revenue
$85,778
Investment Income
$34
Other Revenue
$14,074
All Other Contributions
$2,288
Change in Net Assets
$12,596
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$89,578
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$36,729--$36,729
Depreciation Depletion$6,729--$6,729
Other Expenses$6,326--$6,326
Office Expenses$1,791--$1,791
Fees for Services Accounting$686--$686
Insurance$267--$267
Total Functional Expenses$89,578$0$0$89,578
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$425,198
Fundraising Direct Expenses$411,199
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
London Trip$232,951$232,951$264,738$-31,787
Scrip Fundraise$114,115$114,115$111,067$3,048
Total Events$424,558$424,558$411,199$13,359
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
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, Page 6, Part VI, Line 11B

The form 990 is reviewed by the treasurer and presented to the executive board before signing and filing the return.

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

The organization consistently monitors any conflicts of interest.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public by request.

Filing and Contact Details

Filer

Filer Name
Spruce Creek Musical Performing
EIN
59-1675479
Phone
3867567200
Address
P O BOX 290572, PORT ORANGE, FL 32128

Signing Officer

Name
Pam Masters
Title
Treasurer
Phone
3867567200
Signed
2015-08-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pam Masters
Formed
1983
Legal Domicile
Fl
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
40

Preparer

Firm
Bolerjack Halsema Bowling & White Pa
Address
42 SOUTH PENINSULA DRIVE, DAYTONA BEACH, FL 32118
Preparer
Eva F Bowling
Phone
3862530677
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Music 6,238 0 0 entry fees 5,180 0 0 bank fees 4,786 0 0 directors workshop 2,415 0 0 colorguard equipment 2,158 0 0 leadership camp 2,105 0 0 show costs 1,952 0 0 uniform cleaning 1,803 0 0 awards 1,481 0 0 equipment repair 1,016 0 0 colorguard practice facil 1,000 0 0 dues & memberships 880 0 0 guest conductors 839 0 0 band supplies 802 0 0 field supplies 722 0 0 uniforms 672 0 0 sales tax 600 0 0 trailer expense 517 0 0 hospitality 500 0 0 misc expenses 424 0 0 colorguard supplies 383 0 0 flowers 256 0 0

Raw XML Appendix367 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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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0232951
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt0114115
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt077492
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0424558
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0232951
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt0114115
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt077492
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0424558
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt013359
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt035394
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0411199
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0264738
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt0111067
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt05
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE TREASURER AND PRESENTED TO THE EXECUTIVE BOARD BEFORE SIGNING AND FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION CONSISTENTLY MONITORS ANY CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC BY REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MUSIC 6,238 0 0 ENTRY FEES 5,180 0 0 BANK FEES 4,786 0 0 DIRECTORS WORKSHOP 2,415 0 0 COLORGUARD EQUIPMENT 2,158 0 0 LEADERSHIP CAMP 2,105 0 0 SHOW COSTS 1,952 0 0 UNIFORM CLEANING 1,803 0 0 AWARDS 1,481 0 0 EQUIPMENT REPAIR 1,016 0 0 COLORGUARD PRACTICE FACIL 1,000 0 0 DUES & MEMBERSHIPS 880 0 0 GUEST CONDUCTORS 839 0 0 BAND SUPPLIES 802 0 0 FIELD SUPPLIES 722 0 0 UNIFORMS 672 0 0 SALES TAX 600 0 0 TRAILER EXPENSE 517 0 0 HOSPITALITY 500 0 0 MISC EXPENSES 424 0 0 COLORGUARD SUPPLIES 383 0 0 FLOWERS 256 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0175344
IRS990/TotalAssetsEOYAmt0154452
IRS990/TotalAssetsGrp/BOYAmt0175344
IRS990/TotalAssetsGrp/EOYAmt0154452
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02288
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt089578
IRS990/TotalFunctionalExpensesGrp/TotalAmt089578
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt033488
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt033488
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0141856
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0154452
IRS990/TotalProgramServiceExpensesAmt089578
IRS990/TotalProgramServiceRevenueAmt085778
IRS990/TotalRevenueGrp/ExclusionAmt034
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt085853
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0102174
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0175344
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0154452
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 290572
IRS990/USAddress/CityNm0PORT ORANGE
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd032128
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.CREEKBAND.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PAM MASTERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03867567200
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-08-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPRUCE CREEK MUSICAL PERFORMING
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ARTS ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0SPRU
ReturnHeader/Filer/EIN0591675479
ReturnHeader/Filer/PhoneNum03867567200
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 290572
ReturnHeader/Filer/USAddress/CityNm0PORT ORANGE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd032128
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0592533085
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BOLERJACK HALSEMA BOWLING & WHITE PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt042 SOUTH PENINSULA DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DAYTONA BEACH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd032118
ReturnHeader/PreparerPersonGrp/PhoneNum03862530677
ReturnHeader/PreparerPersonGrp/PreparationDt02015-08-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0EVA F BOWLING
ReturnHeader/ReturnTs02015-08-07T09:00:11-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-06-01
ReturnHeader/TaxPeriodEndDt02015-05-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$0.35$0.57$1.30$1.39$0.09
2024Detailed filing. Detailed filing data is available for this year.$0.79$0.13$0.66$1.84$1.92$0.08
2023Detailed filing. Detailed filing data is available for this year.$1.60$0.86$0.74$1.25$1.34$0.09
2022Detailed filing. Detailed filing data is available for this year.$1.76$0.93$0.83$0.91$1.16$0.25
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.64$0.55$1.09$0.46$0.47$0.01
2020Detailed filing. Detailed filing data is available for this year.$1.10$0.00$1.10$1.07$1.02$0.05
2019Detailed filing. Detailed filing data is available for this year.$1.83$0.77$1.06$0.94$1.47$0.53
2018Detailed filing. Detailed filing data is available for this year.$2.32$0.73$1.59$3.47$3.41$0.06
2017Detailed filing. Detailed filing data is available for this year.$3.31$1.79$1.52$1.25$1.19$0.06
2016Detailed filing. Detailed filing data is available for this year.$1.50$0.04$1.46$1.20$1.28$0.08
2015Detailed filing. Detailed filing data is available for this year.$1.54$0.00$1.54$1.02$0.90$0.13
2014Detailed filing. Detailed filing data is available for this year.$1.75$0.33$1.42$1.22$0.73$0.50
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.00$0.92$5.27
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.28$0.73$0.54$0.94
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.07$0.48$0.91