Civic Intelligence

Claude Heater Foundation

990EZ • Fiscal year 2018 • EIN 82-1457516

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 15, 2019

Organization Profile
PO Box 320381 1543 Sloat BlvdSan Francisco, CA 94132

(415) 696-9757

Siviq Scores

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

Liabilities / Assets

68th percentile

0.02x

Higher debt load relative to assets than 68% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

61st percentile

0.00x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

5th percentile

-84%

Higher net margin than 5% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2018

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2018

Balance Sheet
Liabilities / Assets68th percentile

Assets

$13,244

No earlier filing loaded for comparison.

Net Assets

$12,962

No earlier filing loaded for comparison.

Liabilities

$282

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue61st percentileNet Margin5th percentile

Revenue

$67,402

No earlier filing loaded for comparison.

Expenses

$124,149

No earlier filing loaded for comparison.

Net Income

-$56,747

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$800K$600K$400K$200K$0-$200KAssets 2018: $13,244Liabilities 2018: $282Net Assets 2018: $12,9622018Assets 2019: $3,960Liabilities 2019: $0Net Assets 2019: $3,9602019Assets 2020: $4,697Liabilities 2020: $31,400Net Assets 2020: -$26,7032020Assets 2022: $708,573Liabilities 2022: $5,000Net Assets 2022: $703,5732022Assets 2023: $648,958Liabilities 2023: $5,000Net Assets 2023: $643,9582023

Highlighted filing

2018

Assets$13,244
Liabilities$282
Net Assets$12,962
Open 2018 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$1.0M$500K$0-$500KRevenue 2018: $67,402Expenses 2018: $124,149Net Income 2018: -$56,7472018Revenue 2019: $110,725Expenses 2019: $119,727Net Income 2019: -$9,0022019Revenue 2020: $5,975Expenses 2020: $36,638Net Income 2020: -$30,6632020Revenue 2022: $835,689Expenses 2022: $80,520Net Income 2022: $755,1692022Revenue 2023: $23,205Expenses 2023: $83,354Net Income 2023: -$60,1492023

Highlighted filing

2018

Revenue$67,402
Expenses$124,149
Net Income-$56,747
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 15, 2019
Return Version
2018v3.1
Gross Receipts
$67,402
Mission and Program Overview

Mission

Promote encourage traditional opera with great voices

Program Services

DescriptionGrantsExpenses
Opera events We did Benefit Concert for Harmony Project Bay Area non profit Organization teaching underserved children Orchestra Instruments We had Opera Film Shoing Weh Had Tristan und Isolde Concert with 59 orchestra and more than 8 chorus with 6 Soloist with 1 Conductor and 1 Pianist We had Art Exhibition with Spanish Arttist About 350 attendees were able to vist the opera events-$114,337
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JUYEON SONGPresidentdirectorFT$0--
STEPHANIE RODENSecrtreasdirectorPT$0--
JOHN POLLAKDirectorPT$0--
Filing and Contact Details

Filer

Filer Name
Claude Heater Foundation
EIN
82-1457516
In Care Of
% JUYEON SONG
Phone
4156969757
Address
PO Box 320381 1543 Sloat Blvd, San Francisco, CA 94132

Signing Officer

Name
Juyeon Song
Title
President
Phone
4152991946
Signed
2019-11-15
Discuss with paid preparer
Yes

Preparer

Firm
Patel & Almeida PC
Address
16830 Ventura Blvd Suite 360, Encino, CA 91436
Preparer
Arlo Kurian
Phone
8183801900
Supplemental Narrative

Additional Explanations

Part I Line 10

“Grants and other assistance to domestic organizations and governments $750.00”

Part I Line 16

“Advertising and promotion $2298.00”

Part I Line 16

“Other office expenses $727.00”

Part I Line 16

“Information technology $1195.00”

Part I Line 16

“Travel $504.00”

Part I Line 16

“Insurance $455.00”

Part I Line 16

“Event catering $2601.00”

Part I Line 16

“Opera performers $10500.00”

Part I Line 16

“Production manager $2750.00”

Part I Line 16

“Stage manager $750.00”

Part I Line 16

“Videographer $2500.00”

Part I Line 16

“Video artist $4500.00”

Part I Line 16

“Orchestra-Union $69313.00”

Part I Line 20

“New liabilities: -$282 Assets decrease: -$45 -$327.00”

Part II Line 24

“Notes and loans receivable, net. Beginning:$45.00 Ending: $0.00”

Part II Line 26

“Unsecured notes and loans payable. Beginning:$0.00 Ending: $282.00”

Part III, line 1

“to nurture, encourage, and support dramatic operatic voices, classical”

Part III, line 1

“musicians and artists through developmental, educational program”

Part III, line 1

“and professional level performance opportunities. This mission fulfilled”

Part III, line 1

“will enrich the classical music community on an international level.”

Part III, line 1

“Claude Heater Foundation works to provide the resources to produce operas,”

Part III, line 1

“educational programs, concerts, and recitals in the United States and”

Part III, line 1

“abroad.”

Raw XML Appendix182 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/AddressChangeInd0X
IRS990EZ/BooksInCareOfDetail/PersonNm0JUYEON SONG
IRS990EZ/BooksInCareOfDetail/PhoneNum04152991946
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 320381 1543 Sloat Blvd
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SAN FRANCISCO
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd094132
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt069991
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt013244
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt058461
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-56747
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt090978
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form720FiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt070036
IRS990EZ/Form990TotalAssetsGrp/EOYAmt013244
IRS990EZ/GrantsAndSimilarAmountsPaidAmt0750
IRS990EZ/GrossReceiptsAmt067402
IRS990EZ/InvestmentIncomeAmt05
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt070036
IRS990EZ/NetAssetsOrFundBalancesEOYAmt012962
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt070036
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt012962
IRS990EZ/OccupancyRentUtltsAndMaintAmt017464
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt045.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JUYEON SONG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1STEPHANIE RODEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JOHN POLLAK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PresidentDirector
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SecrTreasDirector
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt045
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt0-327
IRS990EZ/OtherExpensesTotalAmt07953
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PrimaryExemptPurposeTxt0Promote encourage traditional opera with great voices
IRS990EZ/PrintingPublicationsPostageAmt07004
IRS990EZ/ProgramServiceRevenueAmt08936
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Opera events We did Benefit Concert for Harmony Project Bay Area non profit Organization teaching underserved children Orchestra Instruments We had Opera Film Shoing Weh Had Tristan und Isolde Concert with 59 orchestra and more than 8 chorus with 6 Soloist with 1 Conductor and 1 Pianist We had Art Exhibition with Spanish Arttist About 350 attendees were able to vist the opera events
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0114337
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/RelatedOrgSect527OrgInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0282
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0124149
IRS990EZ/TotalProgramServiceExpensesAmt0114337
IRS990EZ/TotalRevenueAmt067402
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt058461
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt058461
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt08936
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt058461
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt058461
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt058461
IRS990ScheduleA/TotalSupportAmt058461
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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Grants and other assistance to domestic organizations and governments $750.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Advertising and promotion $2298.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Other office expenses $727.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Information technology $1195.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Travel $504.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Insurance $455.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Event catering $2601.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Opera performers $10500.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Production manager $2750.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Stage manager $750.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Videographer $2500.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Video artist $4500.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Orchestra-Union $69313.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13New liabilities: -$282 Assets decrease: -$45 -$327.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Notes and loans receivable, net. Beginning:$45.00 Ending: $0.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Unsecured notes and loans payable. Beginning:$0.00 Ending: $282.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16to nurture, encourage, and support dramatic operatic voices, classical
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17musicians and artists through developmental, educational program
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18and professional level performance opportunities. This mission fulfilled
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19will enrich the classical music community on an international level.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20Claude Heater Foundation works to provide the resources to produce operas,
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21educational programs, concerts, and recitals in the United States and
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt22abroad.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I Line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Part I Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Part I Line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Part II Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Part II Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Part III, line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Part III, line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Part III, line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Part III, line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Part III, line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc21Part III, line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc22Part III, line 1
ReturnHeader/BuildTS02020-04-17 16:48:07Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JUYEON SONG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04152991946
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CLAUDE HEATER FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0CLAU
ReturnHeader/Filer/EIN0821457516
ReturnHeader/Filer/InCareOfNm0% JUYEON SONG
ReturnHeader/Filer/PhoneNum04156969757
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 320381 1543 Sloat Blvd
ReturnHeader/Filer/USAddress/CityNm0San Francisco
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094132
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId091EA21105E5141A2F142B215FB77CB40E9789F79
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId091EA21105E5141A2F142B215FB77CB40E9789F79
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId095175920193191202546
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02019-11-15
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt047.156.226.206
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0562459234
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Patel & Almeida PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt016830 Ventura Blvd Suite 360
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Encino
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091436
ReturnHeader/PreparerPersonGrp/PhoneNum08183801900
ReturnHeader/PreparerPersonGrp/PreparationDt02019-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ARLO KURIAN
ReturnHeader/ReturnTs02019-11-15T13:42:00-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$13,244
Liabilities
$282
Net assets
$12,962
Revenue
$67,402
Expenses
$124,149
Net income
-$56,747
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$6.49$0.05$6.44$0.23$0.83$0.60
2022Detailed filing. Detailed filing data is available for this year.$7.09$0.05$7.04$8.36$0.81$7.55
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.31$0.27$0.06$0.37$0.31
2019Detailed filing. Detailed filing data is available for this year.$0.04$0.00$0.04$1.11$1.20$0.09
2018Detailed filing. Detailed filing data is available for this year.$0.13$0.00$0.13$0.67$1.24$0.57