Civic Intelligence

Napa High School Choral Boosters

990 • Fiscal year 2015 • EIN 68-0039659

Jul 01, 2014 to Jun 30, 2015 • Filed on May 16, 2016

2475 Jefferson St Music OfficeNapa, CA 94558

(707) 253-3705

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.75x

Higher debt load relative to assets than 92% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

92nd percentile

0.47x

Higher debt load relative to revenue than 92% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

13th percentile

-26%

Higher net margin than 13% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

25th percentile

-13%

Faster asset growth than 25% of similar nonprofits.

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

Revenue Growth

39th percentile

-5.8%

Faster revenue growth than 39% of similar nonprofits.

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

Assets

Down

$53,676

Down $8,286 (-13%) from 2014

Net Assets

Down

$13,622

Down $24,640 (-64%) from 2014

Liabilities

Up

$40,054

Up $16,354 (+69%) from 2014

Revenue

Down

$85,569

Down $5,278 (-5.8%) from 2014

Expenses

Up

$107,809

Up $25,827 (+32%) from 2014

Net Income

Down

-$22,240

Down $31,105 (-351%) from 2014

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2011: $52,983Liabilities 2011: $47,719Net Assets 2011: $5,2642011Assets 2012: $36,971Liabilities 2012: $43,212Net Assets 2012: -$6,2412012Assets 2013: $54,029Liabilities 2013: $24,631Net Assets 2013: $29,3982013Assets 2014: $61,962Liabilities 2014: $23,700Net Assets 2014: $38,2622014Assets 2015: $53,676Liabilities 2015: $40,054Net Assets 2015: $13,6222015Assets 2016: $77,484Liabilities 2016: $36,982Net Assets 2016: $40,5022016Assets 2017: $116,537Liabilities 2017: $43,282Net Assets 2017: $73,2552017Assets 2018: $108,545Liabilities 2018: $14,244Net Assets 2018: $94,3012018Assets 2019: $117,486Liabilities 2019: $11,637Net Assets 2019: $105,8492019Assets 2020: $150,848Liabilities 2020: $41,271Net Assets 2020: $109,5772020Assets 2021: $106,179Liabilities 2021: $7,000Net Assets 2021: $99,1792021Assets 2022: $146,154Liabilities 2022: -$289Net Assets 2022: $146,4432022Assets 2023: $155,209Liabilities 2023: -$289Net Assets 2023: $155,4982023Assets 2024: $260,774Liabilities 2024: $0Net Assets 2024: $260,7742024Assets 2025: $281,130Liabilities 2025: $0Net Assets 2025: $281,1302025

Highlighted filing

2015

Assets$53,676
Liabilities$40,054
Net Assets$13,622

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $104,572Expenses 2011: $119,450Net Income 2011: -$14,8782011Revenue 2012: $77,440Expenses 2012: $88,945Net Income 2012: -$11,5052012Expenses 2013: $78,4872013Revenue 2014: $90,847Expenses 2014: $81,982Net Income 2014: $8,8652014Revenue 2015: $85,569Expenses 2015: $107,809Net Income 2015: -$22,2402015Revenue 2016: $106,723Expenses 2016: $79,844Net Income 2016: $26,8792016Revenue 2017: $416,372Expenses 2017: $383,619Net Income 2017: $32,7532017Revenue 2018: $355,847Expenses 2018: $334,802Net Income 2018: $21,0452018Revenue 2019: $144,651Expenses 2019: $133,103Net Income 2019: $11,5482019Revenue 2020: $130,110Expenses 2020: $126,382Net Income 2020: $3,7282020Revenue 2021: $25,414Expenses 2021: $35,812Net Income 2021: -$10,3982021Revenue 2022: $115,067Expenses 2022: $67,803Net Income 2022: $47,2642022Revenue 2023: $110,609Expenses 2023: $101,554Net Income 2023: $9,0552023Revenue 2024: $272,664Expenses 2024: $167,388Net Income 2024: $105,2762024Revenue 2025: $272,773Expenses 2025: $252,417Net Income 2025: $20,3562025

Highlighted filing

2015

Revenue$85,569
Expenses$107,809
Net Income-$22,240
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 16, 2016
Return Version
2014v6.0
Gross Receipts
$90,388
Mission and Program Overview

Mission

To support the choral programs at napa high school for nearly 350 students performing in napa high school's award winning choirs and ensembles. Support includes but is not limited to general administration, outfits, sheet music and transportation for performances and competitions with the goal to advance the welfare and interests of the choral music program

To support the choral music programs at napa high school in which nearly 350 students perform in the napa high school's award winning choirs and ensembles. Support includes but is not limited to transportation for performances and competitions, administrative support, scholarships, sheet music, etc. And advancing the welfare and the interest of the choral music program at all times.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$61,962$49,786▼ $12,176
Land, Buildings, and Equipment, Net$0$3,890▲ $3,890
Total Assets$61,962$53,676▼ $8,286
Liabilities
Other Liabilities$17,115$40,054▲ $22,939
Accounts Payable and Accrued Expenses$6,585--
Total Liabilities$23,700$40,054▲ $16,354
Net Assets / Fund Balance
Unrestricted Net Assets$35,262$10,622▼ $24,640
Temporarily Rstr Net Assets$3,000$3,000→ $0
Total Net Assets Fund Balance$38,262$13,622▼ $24,640
Total Liabilities and Net Assets / Fund Balance$61,962$53,676▼ $8,286

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,890$467$4,357
Compensation and Service Providers

Board Members and Trustees

NameTitle
Anne SchweigerPresident
Shawna LipseyVice-president
Mary SherlockSecrtary
Laura BentleyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,265
Program Service Revenue
$54,295
Investment Income
$13
Other Revenue
$25,996
All Other Contributions
$5,265
Change in Net Assets
$-22,240
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$101,359
Grants and Similar Amounts Paid$6,450
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses$11,070$4,670-$15,740
All Other Expenses$10,264$946-$11,210
Other Expenses$7,115--$7,115
Grants to Domestic Individuals$6,450--$6,450
Conferences and Meetings-$1,834-$1,834
Insurance-$1,092-$1,092
Depreciation Depletion-$467-$467
Total Functional Expenses$98,800$9,009$0$107,809
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Napa High School Scholarship ProgramNapa, CA-Award 20 Graduating Seniors Small Scholarships for College Expenses$6,450
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$30,815
Fundraising Direct Expenses$4,819
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Evening of Wine and Song$30,815$30,815$2,119$28,696
Total Events$30,815$30,815$4,819$25,996
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to a Cappella Fund$26,827
Student Fundraising Accounts$13,227
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7B

The general membership elects and approves the board members annually.

Form 990, Part VI, Section B, Line 11

The treasurer is the only board member responsible to review the return and submit it. The board is made up of parents of choir students and doesn't always have the capacity to review appropriately. The return is submitted to the high school principal and is available for review publicly at any time after being filed.

Form 990, Part VI, Section C, Line 18

61. Other websites - state of california registry of charitable trusts and guidestar.org. 62. Pdf copy is avaiable in the nhs music office to provide upon request.

Form 990, Part VI, Section C, Line 19

The programs governing documents are available upon request from the napa high school's principal's office, the music office or from any board member.

Filing and Contact Details

Filer

Filer Name
Napa High School Choral Boosters
EIN
68-0039659
Phone
7072533705
Address
2475 JEFFERSON ST MUSIC OFFICE, NAPA, CA 94558

Signing Officer

Name
Laura Bentley
Title
Treasurer
Phone
7072533705
Signed
2016-05-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anne Schweiger
Formed
1991
Legal Domicile
CA
Voting Board Members
18
Independent Board Members
18
Employees
0
Volunteers
100

Preparer

Firm
KATHLEEN O'DOWD CPA
Address
PO BOX 10793, NAPA, CA 94581
Preparer
Kathleen L Odowd
Phone
7076376990
Supplemental Narrative

Additional Explanations

Part IX Line 24E

Chamber retreat $6,378 other performance expenses $1,519 facility rent for performance $ 825 busses for performance trips $1,542 bank charges $ 901 miscellaneous fees $ 45

FORM 990, PART XI, LINE 9:

Nondeductible penalty -2,400.

Raw XML Appendix359 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/Form990PartVIISectionAGrp/TitleTxt1VICE-PRESIDENT
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IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt06450
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS AWARDS TO ASSIST WITH COLLEGE EXPENSES - RECEIPTS REQUIRED; PROGRAM IS ADMINISTERED BY THE NAPA VALLEY UNIFIED SCHOOL DISTRICT - NAPA HIGH SCHOOL ADMINISTRATION
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt020
IRS990ScheduleI/RecipientTable/CashGrantAmt06450
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0AWARD 20 GRADUATING SENIORS SMALL SCHOLARSHIPS FOR COLLEGE EXPENSES
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0NAPA HIGH SCHOOL SCHOLARSHIP PROGRAM
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt02475 JEFFERSON STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm0NAPA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd094558
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0NAPA HIGH SCHOOL REIMBURSES STUDENTS AWARDED FOR COLLEGE EXPENSE RECEIPTS SUBMITTED.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE GENERAL MEMBERSHIP ELECTS AND APPROVES THE BOARD MEMBERS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TREASURER IS THE ONLY BOARD MEMBER RESPONSIBLE TO REVIEW THE RETURN AND SUBMIT IT. THE BOARD IS MADE UP OF PARENTS OF CHOIR STUDENTS AND DOESN'T ALWAYS HAVE THE CAPACITY TO REVIEW APPROPRIATELY. THE RETURN IS SUBMITTED TO THE HIGH SCHOOL PRINCIPAL AND IS AVAILABLE FOR REVIEW PUBLICLY AT ANY TIME AFTER BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt261. OTHER WEBSITES - STATE OF CALIFORNIA REGISTRY OF CHARITABLE TRUSTS AND GUIDESTAR.ORG. 62. PDF COPY IS AVAIABLE IN THE NHS MUSIC OFFICE TO PROVIDE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PROGRAMS GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST FROM THE NAPA HIGH SCHOOL'S PRINCIPAL'S OFFICE, THE MUSIC OFFICE OR FROM ANY BOARD MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CHAMBER RETREAT $6,378 OTHER PERFORMANCE EXPENSES $1,519 FACILITY RENT FOR PERFORMANCE $ 825 BUSSES FOR PERFORMANCE TRIPS $1,542 BANK CHARGES $ 901 MISCELLANEOUS FEES $ 45
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NONDEDUCTIBLE PENALTY -2,400.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART IX LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt03000
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt03000
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt061962
IRS990/TotalAssetsEOYAmt053676
IRS990/TotalAssetsGrp/BOYAmt061962
IRS990/TotalAssetsGrp/EOYAmt053676
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt05265
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt09009
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt098800
IRS990/TotalFunctionalExpensesGrp/TotalAmt0107809
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt023700
IRS990/TotalLiabilitiesEOYAmt040054
IRS990/TotalLiabilitiesGrp/BOYAmt023700
IRS990/TotalLiabilitiesGrp/EOYAmt040054
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt038262
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt013622
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt021765
IRS990/TotalOtherProgSrvcRevenueAmt024110
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt024110
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt024110
IRS990/TotalProgramServiceExpensesAmt098800
IRS990/TotalProgramServiceRevenueAmt054295
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt026009
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt054295
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt085569
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt061962
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt053676
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt035262
IRS990/UnrestrictedNetAssetsGrp/EOYAmt010622
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02475 JEFFERSON ST MUSIC OFFICE
IRS990/USAddress/CityNm0NAPA
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094558
IRS990/VotingMembersGoverningBodyCnt018
IRS990/VotingMembersIndependentCnt018
IRS990/WebsiteAddressTxt0WWW.NAPACHOIR.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LAURA BENTLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07072533705
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-05-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NAPA HIGH SCHOOL CHORAL BOOSTERS
ReturnHeader/Filer/BusinessNameControlTxt0NAPA
ReturnHeader/Filer/EIN0680039659
ReturnHeader/Filer/PhoneNum07072533705
ReturnHeader/Filer/USAddress/AddressLine1Txt02475 JEFFERSON ST MUSIC OFFICE
ReturnHeader/Filer/USAddress/CityNm0NAPA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094558
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0462339126
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KATHLEEN O'DOWD CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 10793
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NAPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094581
ReturnHeader/PreparerPersonGrp/PhoneNum07076376990
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KATHLEEN L ODOWD
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02016-05-16T18:16:11-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.81$0.00$2.81$2.73$2.52$0.20
2024Detailed filing. Detailed filing data is available for this year.$2.61$0.00$2.61$2.73$1.67$1.05
2023Detailed filing. Detailed filing data is available for this year.$1.55$0.00$1.55$1.11$1.02$0.09
2022Detailed filing. Detailed filing data is available for this year.$1.46$0.00$1.46$1.15$0.68$0.47
2021Detailed filing. Detailed filing data is available for this year.$1.06$0.07$0.99$0.25$0.36$0.10
2020Detailed filing. Detailed filing data is available for this year.$1.51$0.41$1.10$1.30$1.26$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.17$0.12$1.06$1.45$1.33$0.12
2018Detailed filing. Detailed filing data is available for this year.$1.09$0.14$0.94$3.56$3.35$0.21
2017Detailed filing. Detailed filing data is available for this year.$1.17$0.43$0.73$4.16$3.84$0.33
2016Detailed filing. Detailed filing data is available for this year.$0.77$0.37$0.41$1.07$0.80$0.27
2015Detailed filing. Detailed filing data is available for this year.$0.54$0.40$0.14$0.86$1.08$0.22
2014Detailed filing. Detailed filing data is available for this year.$0.62$0.24$0.38$0.91$0.82$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.25$0.29$0.78
2012Summary only. Only limited summary data is available for this year.$0.37$0.43$0.06$0.77$0.89$0.12
2011Summary only. Only limited summary data is available for this year.$0.53$0.48$0.05$1.05$1.19$0.15