Civic Intelligence

Greater Boulder Youth Orchestras

990 • Fiscal year 2021 • EIN 74-2346471

Jun 01, 2020 to May 31, 2021 • Filed on Oct 29, 2021

PO Box 17643Boulder, CO 80308

(720) 891-2259

Siviq Scores

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

Liabilities / Assets

76th percentile

0.08x

Higher debt load relative to assets than 76% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

76th percentile

0.07x

Higher debt load relative to revenue than 76% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

39th percentile

1.3%

Higher net margin than 39% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

94th percentile

$58,806

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 28.9% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

47th percentile

3.5%

Faster asset growth than 47% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

61st percentile

19%

Faster revenue growth than 61% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$165,923

Up $5,624 (+3.5%) from 2020

Net Assets

Up

$152,318

Up $2,564 (+1.7%) from 2020

Liabilities

Up

$13,605

Up $3,060 (+29%) from 2020

Revenue

Up

$203,431

Up $32,883 (+19%) from 2020

Expenses

Up

$200,867

Up $30,823 (+18%) from 2020

Net Income

Up

$2,564

Up $2,060 (+409%) from 2020

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2012: $64,037Liabilities 2012: $4,975Net Assets 2012: $59,0622012Assets 2013: $54,680Liabilities 2013: $2,813Net Assets 2013: $51,8672013Assets 2014: $80,312Liabilities 2014: $3,000Net Assets 2014: $77,3122014Assets 2015: $87,225Liabilities 2015: $3,170Net Assets 2015: $84,0552015Assets 2016: $87,406Net Assets 2016: $87,4062016Assets 2017: $80,641Net Assets 2017: $80,6412017Assets 2018: $128,474Liabilities 2018: $0Net Assets 2018: $128,4742018Assets 2019: $149,250Net Assets 2019: $149,2502019Assets 2020: $160,299Liabilities 2020: $10,545Net Assets 2020: $149,7542020Assets 2021: $165,923Liabilities 2021: $13,605Net Assets 2021: $152,3182021Assets 2022: $201,775Liabilities 2022: $0Net Assets 2022: $201,7752022Assets 2023: $267,778Liabilities 2023: $64Net Assets 2023: $267,7142023Assets 2024: $282,365Liabilities 2024: $74Net Assets 2024: $282,2912024Assets 2025: $275,304Liabilities 2025: $29Net Assets 2025: $275,2752025

Highlighted filing

2021

Assets$165,923
Liabilities$13,605
Net Assets$152,318

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2012: $169,230Expenses 2012: $125,254Net Income 2012: $43,9762012Revenue 2013: $126,426Expenses 2013: $125,621Net Income 2013: $8052013Revenue 2014: $138,859Expenses 2014: $113,414Net Income 2014: $25,4452014Revenue 2015: $144,107Expenses 2015: $137,364Net Income 2015: $6,7432015Revenue 2016: $138,551Expenses 2016: $135,200Net Income 2016: $3,3512016Revenue 2017: $132,293Expenses 2017: $139,058Net Income 2017: -$6,7652017Revenue 2018: $206,652Expenses 2018: $158,819Net Income 2018: $47,8332018Revenue 2019: $196,298Expenses 2019: $175,522Net Income 2019: $20,7762019Revenue 2020: $170,548Expenses 2020: $170,044Net Income 2020: $5042020Revenue 2021: $203,431Expenses 2021: $200,867Net Income 2021: $2,5642021Revenue 2022: $239,711Expenses 2022: $190,254Net Income 2022: $49,4572022Revenue 2023: $269,659Expenses 2023: $203,720Net Income 2023: $65,9392023Revenue 2024: $250,620Expenses 2024: $236,043Net Income 2024: $14,5772024Revenue 2025: $249,200Expenses 2025: $256,216Net Income 2025: -$7,0162025

Highlighted filing

2021

Revenue$203,431
Expenses$200,867
Net Income$2,564
Jump To
Filing Snapshot
Filing Period
Jun 1, 2020 to May 31, 2021
Signed
Oct 29, 2021
Return Version
2020v4.1
Gross Receipts
$204,211
Mission and Program Overview

Mission

Deepen the musical skills and passion of young musicians, and engage the community through performances of the highest possible artistic level.

To provide a variety of opportunities for young musicians and to engage the community through performances.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$132,411$124,190▼ $8,221
Land, Buildings, and Equipment, Net$27,888$21,691▼ $6,197
Savings and Temporary Cash Investments-$20,042-
Total Assets$160,299$165,923▲ $5,624
Liabilities
Other Liabilities$10,545$13,605▲ $3,060
Total Liabilities$10,545$13,605▲ $3,060
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$142,309$152,318▲ $10,009
Net Assets With Donor Restrictions$7,445$0▼ $7,445
Total Net Assets Fund Balance$149,754$152,318▲ $2,564
Total Liabilities and Net Assets / Fund Balance$160,299$165,923▲ $5,624

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$21,691$37,036$58,727
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Brian JackExecutive DirectorFT$58,806$58,806

Board Members and Trustees

NameTitle
Jane HoussierePresident
Ana KizhnermanMember
Harriet LeeMember
Sonja ToutenhoofdSecretary
Robert FanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$101,833
Program Service Revenue
$100,872
Investment Income
$106
Other Revenue
$620
All Other Contributions
$58,002
Change in Net Assets
$2,564
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$121,530
Salaries, Compensation, and Employee Benefits$74,244
Total Fundraising Expense$12,940
Grants and Similar Amounts Paid$5,093
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$43,380$9,294$9,294$61,968
Fees for Services Other$12,265--$12,265
Occupancy$7,502--$7,502
Other Salaries and Wages$4,900$1,050$1,050$7,000
Depreciation Depletion$6,871--$6,871
Payroll Taxes$3,692$792$792$5,276
Grants to Domestic Individuals$5,093--$5,093
All Other Expenses$1,380$738$228$2,346
Advertising$1,076-$1,076$2,152
Insurance-$1,502-$1,502
Information Technology$708$236$236$1,180
Other Expenses$925$264$264$925
Office Expenses-$773-$773
Fees for Services Accounting-$600-$600
Total Functional Expenses$169,509$18,418$12,940$200,867
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,400
Fundraising Direct Expenses$780
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Paycheck Protection Program$13,605
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 35% controlled entity
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
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 6

Membership is defined by the family unit consisting of musicians and their parents or guardians. Each family unit is allowed one vote. Access to participation is granted through the timely payment of tuition and/or utilization of available scholarships. Membership shall end with the termination of a musician's participation in the corporation's music programs, receipt of written notice of the termination of membership given by the corporation or the member to the other, or upon lack of timely and complete payment of tuition and fees. Members may attend board meetings and participate in a non-voting capacity to such extent and manner as the officer chairing the meeting shall determine.

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

The membership participates periodically in the election of the directors of the board through an election process prescribed by our bylaws.

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

There is a detailed review of the form 990 by the executive director, board treasurer and board president. The form 990 is distributed to all board members. Board members have the opportunity to review and ask questions. Finally, the form 990 is approved for filing by the executive director, board treasurer and board president.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, policies, and financial statements available upon request.

Filing and Contact Details

Filer

Filer Name
Greater Boulder Youth Orchestras
EIN
74-2346471
Phone
7208912259
Address
PO BOX 17643, BOULDER, CO 80308

Signing Officer

Name
Robert Fan
Title
Treasurer
Phone
7208912259
Signed
2021-10-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jane Houssiere
Formed
1984
Legal Domicile
Co
Voting Board Members
5
Independent Board Members
5
Employees
2
Volunteers
30

Preparer

Firm
Brock and Company Cpas Pc
Address
900 S MAIN STREET SUITE 200, LONGMONT, CO 80501
Preparer
Kevin Rickman
Phone
3037762160
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Section B

Amended return: due to errors and ommissions, it was necessary for the may 31, 2021 form 990 to be amended. A summary of the changes is as follows: -part vi, section a, lines 6 and 7a: these questions have been checked yes and explanations added to schedule o. -part viii, lines 2a and 2b: business code updated. -part ix, lines 7 and 9: $3,168 included on line 9 was moved to line 7 to coincide with proper expense classification.

Raw XML AppendixShowing 400 of 426 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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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0186086
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt037036
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt058727
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYCHECK PROTECTION PROGRAM
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IRS990ScheduleI/GrantRecordsMaintainedInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERSHIP IS DEFINED BY THE FAMILY UNIT CONSISTING OF MUSICIANS AND THEIR PARENTS OR GUARDIANS. EACH FAMILY UNIT IS ALLOWED ONE VOTE. ACCESS TO PARTICIPATION IS GRANTED THROUGH THE TIMELY PAYMENT OF TUITION AND/OR UTILIZATION OF AVAILABLE SCHOLARSHIPS. MEMBERSHIP SHALL END WITH THE TERMINATION OF A MUSICIAN'S PARTICIPATION IN THE CORPORATION'S MUSIC PROGRAMS, RECEIPT OF WRITTEN NOTICE OF THE TERMINATION OF MEMBERSHIP GIVEN BY THE CORPORATION OR THE MEMBER TO THE OTHER, OR UPON LACK OF TIMELY AND COMPLETE PAYMENT OF TUITION AND FEES. MEMBERS MAY ATTEND BOARD MEETINGS AND PARTICIPATE IN A NON-VOTING CAPACITY TO SUCH EXTENT AND MANNER AS THE OFFICER CHAIRING THE MEETING SHALL DETERMINE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERSHIP PARTICIPATES PERIODICALLY IN THE ELECTION OF THE DIRECTORS OF THE BOARD THROUGH AN ELECTION PROCESS PRESCRIBED BY OUR BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE IS A DETAILED REVIEW OF THE FORM 990 BY THE EXECUTIVE DIRECTOR, BOARD TREASURER AND BOARD PRESIDENT. THE FORM 990 IS DISTRIBUTED TO ALL BOARD MEMBERS. BOARD MEMBERS HAVE THE OPPORTUNITY TO REVIEW AND ASK QUESTIONS. FINALLY, THE FORM 990 IS APPROVED FOR FILING BY THE EXECUTIVE DIRECTOR, BOARD TREASURER AND BOARD PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AMENDED RETURN: DUE TO ERRORS AND OMMISSIONS, IT WAS NECESSARY FOR THE MAY 31, 2021 FORM 990 TO BE AMENDED. A SUMMARY OF THE CHANGES IS AS FOLLOWS: -PART VI, SECTION A, LINES 6 AND 7A: THESE QUESTIONS HAVE BEEN CHECKED YES AND EXPLANATIONS ADDED TO SCHEDULE O. -PART VIII, LINES 2A AND 2B: BUSINESS CODE UPDATED. -PART IX, LINES 7 AND 9: $3,168 INCLUDED ON LINE 9 WAS MOVED TO LINE 7 TO COINCIDE WITH PROPER EXPENSE CLASSIFICATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 1, SECTION B
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
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IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0169509
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IRS990/WebsiteAddressTxt0GREATERBOULDERYO.ORG
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT FAN

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.75$0.00$2.75$2.49$2.56$0.07
2024Detailed filing. Detailed filing data is available for this year.$2.82$0.00$2.82$2.51$2.36$0.15
2023Detailed filing. Detailed filing data is available for this year.$2.68$0.00$2.68$2.70$2.04$0.66
2022Detailed filing. Detailed filing data is available for this year.$2.02$0.00$2.02$2.40$1.90$0.49
2021Detailed filing. Detailed filing data is available for this year.$1.66$0.14$1.52$2.03$2.01$0.03
2020Detailed filing. Detailed filing data is available for this year.$1.60$0.11$1.50$1.71$1.70$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.49$1.49$1.96$1.76$0.21
2018Detailed filing. Detailed filing data is available for this year.$1.28$0.00$1.28$2.07$1.59$0.48
2017Detailed filing. Detailed filing data is available for this year.$0.81$0.81$1.32$1.39$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.87$0.87$1.39$1.35$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.87$0.03$0.84$1.44$1.37$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.80$0.03$0.77$1.39$1.13$0.25
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.03$0.52$1.26$1.26$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.05$0.59$1.69$1.25$0.44