Civic Intelligence

A Cappella Academy Inc.

990 • Fiscal year 2023 • EIN 87-2378717

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 15, 2024

1040 Meadowbrook AveLos Angeles, CA 90019

(213) 297-0120

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

59th percentile

0.00x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

30th percentile

-7.7%

Higher net margin than 30% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

11th percentile

-48%

Faster asset growth than 11% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

68th percentile

24%

Faster revenue growth than 68% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$19,699

Down $18,315 (-48%) from 2022

Net Assets

Down

$19,699

Down $18,315 (-48%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue

Up

$236,802

Up $45,470 (+24%) from 2022

Expenses

Up

$255,117

Up $64,351 (+34%) from 2022

Net Income

Down

-$18,315

Down $18,881 (-3336%) from 2022

Historical Trend

Balance Sheet Trend

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

$40K$30K$20K$10K$0Assets 2021: $37,448Liabilities 2021: $0Net Assets 2021: $37,4482021Assets 2022: $38,014Liabilities 2022: $0Net Assets 2022: $38,0142022Assets 2023: $19,699Liabilities 2023: $0Net Assets 2023: $19,6992023Assets 2024: $10,367Liabilities 2024: $0Net Assets 2024: $10,3672024

Highlighted filing

2023

Assets$19,699
Liabilities$0
Net Assets$19,699

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2021: $39,886Expenses 2021: $2,765Net Income 2021: $37,1212021Revenue 2022: $191,332Expenses 2022: $190,766Net Income 2022: $5662022Revenue 2023: $236,802Expenses 2023: $255,117Net Income 2023: -$18,3152023Revenue 2024: $300,741Expenses 2024: $311,795Net Income 2024: -$11,0542024

Highlighted filing

2023

Revenue$236,802
Expenses$255,117
Net Income-$18,315
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.0
Gross Receipts
$236,802
Mission and Program Overview

Mission

Our intensive 10-day summer vocal music program is designed to train, foster, and inspire the bright young minds of contemporary a cappella. Serving students ages 12-18, we are a community that comes together from all walks of life from all over the world, and forms connections through a love for music. We believe in the power of removing barriers and creating a sense of belonging, regardless of our differences.

See Schedule O

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$38,014$19,699▼ $18,315
Total Assets$38,014$19,699▼ $18,315
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$38,014$19,699▼ $18,315
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$38,014$19,699▼ $18,315
Total Liabilities and Net Assets / Fund Balance$38,014$19,699▼ $18,315
Compensation and Service Providers

Board Members and Trustees

NameTitle
Benjamin BramPresident
Avi KaplanSecretary
Robert DietzTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$22,516
Program Service Revenue
$211,968
Investment Income
$258
Other Revenue
$2,060
All Other Contributions
$22,516
Change in Net Assets
$-18,315
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$246,826
Salaries, Compensation, and Employee Benefits$8,291
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$137,896--$137,896
Fees for Services Other$46,980--$46,980
Travel$34,685--$34,685
Other Salaries and Wages$8,291--$8,291
Office Expenses$1,965$1,379-$3,344
Fees for Services Accounting-$2,750-$2,750
Insurance-$1,730-$1,730
Advertising-$310-$310
Other Expenses$25$0$0$25
Total Functional Expenses$248,948$6,169$0$255,117
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
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
Yes
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 B, Line 11B

The organization's board president reviews the Form 990 and others within the governing body review as necessary prior to filing with the IRS.

Form 990, Part VI, Section B, Line 12C

The governing body signs annual statements affirming receipt of conflicts of interest policy, understanding the policy, and compliance with the policy. The governing body also conducts periodic reviews as needed.

Form 990, Part VI, Section B, Line 15

Compensation Process for Officers - Rates are discussed and set each year by the board. Employees are only employed for two weeks each summer.

Form 990, Part VI, Section C, Line 19

The organization's governing documents and Form 990s are available for inspection upon request.

Filing and Contact Details

Filer

Filer Name
A Cappella Academy Inc
EIN
87-2378717
Phone
2132970120
Address
1040 Meadowbrook Ave, Los Angeles, CA 90019

Signing Officer

Name
Benjamin Bram
Title
President
Phone
3109912113
Signed
2024-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Benjamin Bram
Formed
2021
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
8
Volunteers
5

Preparer

Firm
Nathaniel Tao CPA PC
Address
2520 Cherry Ave Ste 190, Signal Hill, CA 90755
Preparer
Nathaniel Tao
Phone
7035099672
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

Our intensive 10-day summer vocal music program is designed to train, foster, and inspire the bright young minds of contemporary a cappella. Serving students ages 12-18, we are a community that comes together from all walks of life from all over the world, and forms connections through a love for music. We believe in the power of removing barriers and creating a sense of belonging, regardless of our differences.

Form 990, Part III, Line 1

Our intensive 10-day summer vocal music program is designed to train, foster, and inspire the bright young minds of contemporary a cappella. Serving students ages 12-18, we are a community that comes together from all walks of life from all over the world, and forms connections through a love for music. We believe in the power of removing barriers and creating a sense of belonging, regardless of our differences.

Form 990, Part III, Line 2

New program service called Academy Choir Los Angeles (ACLA). ACLA is a choir group that holds weekly rehearsals in Los Angeles and hosts concerts open to the public.

Form 990, Part IX, Line 11G

$46,980 of program service expense was for contract & professional fees.

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IRS990/Desc010-day summer program open to students ages 12-18 from around the world. They audition online and around 80 are accepted. Program structure includes: small group rehearsals and all-day camp choir rehearsals; classes on topics such as vocal performance, arranging, directing, songwriting, vocal percussion, active listening, social media, recording, live sound, group dynamics, and business management; guest performances featuring guest artists who provide interactive insight into their area of expertise via performances, workshops, and Q&A sessions; opportunities to collaborate with peers and staff and perform in a talent show alone or with others; activities/leisure time, including a field trip, group bonding activities, and outdoor games; final showcase performance for a live audience featuring small groups and all-camp choir. Music videos and audio tracks are also produced/released.
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IRS990/ProgSrvcAccomActy2Grp/Desc0New program service called Academy Choir Los Angeles (ACLA). ACLA is a choir group that holds weekly rehearsals in Los Angeles and hosts concerts open to the public. ACLA is an exciting new ensemble that fuses pop a cappella and modern choral singing. Drawing influence from these two distinct vocal worlds, ACLA performs a wide range of repertoire meant to redefine what choir can be. We create a welcoming and supportive environment where singers can learn to be dynamic, versatile performers.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Our intensive 10-day summer vocal music program is designed to train, foster, and inspire the bright young minds of contemporary a cappella. Serving students ages 12-18, we are a community that comes together from all walks of life from all over the world, and forms connections through a love for music. We believe in the power of removing barriers and creating a sense of belonging, regardless of our differences.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Our intensive 10-day summer vocal music program is designed to train, foster, and inspire the bright young minds of contemporary a cappella. Serving students ages 12-18, we are a community that comes together from all walks of life from all over the world, and forms connections through a love for music. We believe in the power of removing barriers and creating a sense of belonging, regardless of our differences.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2New program service called Academy Choir Los Angeles (ACLA). ACLA is a choir group that holds weekly rehearsals in Los Angeles and hosts concerts open to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization's board president reviews the Form 990 and others within the governing body review as necessary prior to filing with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The governing body signs annual statements affirming receipt of conflicts of interest policy, understanding the policy, and compliance with the policy. The governing body also conducts periodic reviews as needed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Compensation Process for Officers - Rates are discussed and set each year by the board. Employees are only employed for two weeks each summer.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The organization's governing documents and Form 990s are available for inspection upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7$46,980 of program service expense was for contract & professional fees.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part I, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part III, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part III, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 11g
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd01
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt038014
IRS990/TotalAssetsEOYAmt019699
IRS990/TotalAssetsGrp/BOYAmt038014
IRS990/TotalAssetsGrp/EOYAmt019699
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt022516
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt06169
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0248948
IRS990/TotalFunctionalExpensesGrp/TotalAmt0255117
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt038014
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt019699
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0248948
IRS990/TotalProgramServiceRevenueAmt0211968
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0214286
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0236802
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt038014
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt019699
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt034685
IRS990/TravelGrp/TotalAmt034685
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01040 Meadowbrook Ave
IRS990/USAddress/CityNm0Los Angeles
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd090019
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0https://acappellaacademy.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Benjamin Bram
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum03109912113
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0A CAPPELLA ACADEMY INC
ReturnHeader/Filer/BusinessNameControlTxt0ACAP
ReturnHeader/Filer/EIN0872378717
ReturnHeader/Filer/PhoneNum02132970120
ReturnHeader/Filer/USAddress/AddressLine1Txt01040 Meadowbrook Ave
ReturnHeader/Filer/USAddress/CityNm0Los Angeles
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd090019
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0991034319
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Nathaniel Tao CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02520 Cherry Ave Ste 190
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Signal Hill
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd090755
ReturnHeader/PreparerPersonGrp/PhoneNum07035099672
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Nathaniel Tao
ReturnHeader/ReturnTs02024-11-15T01:53:29-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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