Civic Intelligence

West Coast Percussion Alliance DBA Southern Calif Percussion Alliance

990 • Fiscal year 2018 • EIN 90-0394087

Jun 01, 2017 to May 31, 2018 • Filed on Jan 22, 2019

1030 N Mountain Ave Suite 338Ontario, CA 91762

(714) 319-0215

Siviq Scores

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

Liabilities / Assets

80th percentile

0.12x

Higher debt load relative to assets than 80% of similar nonprofits.

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

Liabilities / Revenue

81st percentile

0.09x

Higher debt load relative to revenue than 81% of similar nonprofits.

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

Net Margin

33rd percentile

-3.5%

Higher net margin than 33% 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

58th percentile

6.1%

Faster asset growth than 58% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

41st percentile

-4.3%

Faster revenue growth than 41% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$211,857

Up $12,233 (+6.1%) from 2017

Net Assets

Down

$186,143

Down $10,443 (-5.3%) from 2017

Liabilities

Up

$25,714

Up $22,676 (+746%) from 2017

Revenue

Down

$294,675

Down $13,189 (-4.3%) from 2017

Expenses

Up

$305,118

Up $41,904 (+16%) from 2017

Net Income

Down

-$10,443

Down $55,093 (-123%) from 2017

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $42,438Liabilities 2011: $0Net Assets 2011: $42,4382011Assets 2012: $49,882Liabilities 2012: $0Net Assets 2012: $49,8822012Assets 2013: $53,450Liabilities 2013: $0Net Assets 2013: $53,4502013Assets 2014: $95,274Liabilities 2014: $0Net Assets 2014: $95,2742014Assets 2015: $149,096Liabilities 2015: $1,008Net Assets 2015: $148,0882015Assets 2016: $157,823Liabilities 2016: $5,887Net Assets 2016: $151,9362016Assets 2017: $199,624Liabilities 2017: $3,038Net Assets 2017: $196,5862017Assets 2018: $211,857Liabilities 2018: $25,714Net Assets 2018: $186,1432018Assets 2019: $196,998Liabilities 2019: $8,496Net Assets 2019: $188,5022019Assets 2020: $134,712Liabilities 2020: $10,957Net Assets 2020: $123,7552020Assets 2021: $40,422Liabilities 2021: $0Net Assets 2021: $40,4222021Assets 2022: $136,678Liabilities 2022: $0Net Assets 2022: $136,6782022Assets 2023: $216,083Liabilities 2023: $0Net Assets 2023: $216,0832023Assets 2024: $180,288Liabilities 2024: $854Net Assets 2024: $179,4342024Assets 2025: $234,847Liabilities 2025: $850Net Assets 2025: $233,9972025

Highlighted filing

2018

Assets$211,857
Liabilities$25,714
Net Assets$186,143

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $111,226Expenses 2011: $94,965Net Income 2011: $16,2612011Revenue 2012: $114,082Expenses 2012: $106,638Net Income 2012: $7,4442012Revenue 2013: $112,612Expenses 2013: $109,044Net Income 2013: $3,5682013Revenue 2014: $143,125Expenses 2014: $101,301Net Income 2014: $41,8242014Revenue 2015: $187,781Expenses 2015: $134,967Net Income 2015: $52,8142015Revenue 2016: $233,789Expenses 2016: $229,941Net Income 2016: $3,8482016Revenue 2017: $307,864Expenses 2017: $263,214Net Income 2017: $44,6502017Revenue 2018: $294,675Expenses 2018: $305,118Net Income 2018: -$10,4432018Revenue 2019: $294,382Expenses 2019: $292,023Net Income 2019: $2,3592019Revenue 2020: $147,844Expenses 2020: $212,591Net Income 2020: -$64,7472020Revenue 2021: $0Expenses 2021: $83,333Net Income 2021: -$83,3332021Revenue 2022: $279,691Expenses 2022: $183,435Net Income 2022: $96,2562022Revenue 2023: $446,753Expenses 2023: $367,348Net Income 2023: $79,4052023Revenue 2024: $519,214Expenses 2024: $555,863Net Income 2024: -$36,6492024Revenue 2025: $514,847Expenses 2025: $460,284Net Income 2025: $54,5632025

Highlighted filing

2018

Revenue$294,675
Expenses$305,118
Net Income-$10,443
Jump To
Filing Snapshot
Filing Period
Jun 1, 2017 to May 31, 2018
Signed
Jan 22, 2019
Return Version
2017v2.3
Gross Receipts
$294,675
Mission and Program Overview

Mission

The purpose of the organization is to promote the growth of the percussive arts through competition, performance and educational activities and to encourage goodwill, good sportsmanship and camaraderie through such activities.

SCPA exists to promote the growth of the percussive arts through competition, performance and educational activities, and to encourage goodwill, good sportsmanship and camaraderie through such activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$199,624$211,857▲ $12,233
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$199,624$211,857▲ $12,233
Liabilities
Other Liabilities$3,038$25,714▲ $22,676
Total Liabilities$3,038$25,714▲ $22,676
Net Assets / Fund Balance
Total Net Assets Fund Balance$196,586$186,143▼ $10,443
Total Liabilities and Net Assets / Fund Balance$199,624$211,857▲ $12,233
Compensation and Service Providers

Board Members and Trustees

NameTitle
Caleb RothePresident
Ike JacksonVice President
Ken McGrathMember at Large
Mike JacksonMember at Large
Sean VegaMember at Large
Larney StatonSecretary
Jenny JacksonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$294,675
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-10,443
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$305,118
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
Occupancy$89,783--$89,783
Travel$69,418--$69,418
All Other Expenses$13,495$4,312-$17,807
Other Expenses$9,695--$9,695
Office Expenses-$4,350-$4,350
Fees for Services Accounting-$3,761-$3,761
Fees for Services Legal-$3,058-$3,058
Fees for Services Other$1,864--$1,864
Insurance$1,249--$1,249
Total Functional Expenses$289,637$15,481$0$305,118
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit cards payable$25,714
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
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

Draft tax return was presented to Board at meeting on January 20, 2019 and was approved by all members.

Form 990, Part VI, Section C, line 19

Organization will make its documents available to the public upon request.

Form 990, Part VII Contact Addresses for Officers, Directors, Etc

Caleb Rothe - 14852 Herschel Avenue, Fontana, CA 92336. Ike Jackson - 5649 Scharf Ave., Fontana, CA 92336. Larney Staton - 9160 La Ronda St., Rancho Cucamonga, CA 91701. Jenny Jackson - 3071 N. Butterfield Rd., Orange, CA 92865. Mike Jackson - 4191 Ladrillo St., Lake Elsinore, CA 92530. Ken McGrath - 1670 Sumner Ave., Claremont, CA 91711. Sean Vega - 165 N. Magnolia Ave., Monrovia, CA 91016.

Filing and Contact Details

Filer

Filer Name
West Coast Percussion Alliance
EIN
90-0394087
Phone
7143190215
Address
1030 N Mountain Ave Suite 338, Ontario, CA 91762

Signing Officer

Name
Jennifer Jackson
Title
Treasurer
Phone
7143190215
Signed
2019-01-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Jackson
Formed
2008
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Firm
Gray Proctor & McMannis CPA's LLP
Address
3991 MacArthur Blvd 240, Newport Beach, CA 92660
Preparer
K Craig Holloway CPA
Phone
9492514888
Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 13A

CA

Raw XML Appendix357 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/MissionDesc0Significant activities: Hosting competitions for youth performing arts from February through April of each year, facilitating evaluation and feedback from world-renowned adjudicators to participating percussion ensembles from across the state, and facilitating a community roundtable discussion each year that brings together all the top percussion educators, composers, and designers from around the region.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Draft tax return was presented to Board at meeting on January 20, 2019 and was approved by all members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Organization will make its documents available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Caleb Rothe - 14852 Herschel Avenue, Fontana, CA 92336. Ike Jackson - 5649 Scharf Ave., Fontana, CA 92336. Larney Staton - 9160 La Ronda St., Rancho Cucamonga, CA 91701. Jenny Jackson - 3071 N. Butterfield Rd., Orange, CA 92865. Mike Jackson - 4191 Ladrillo St., Lake Elsinore, CA 92530. Ken McGrath - 1670 Sumner Ave., Claremont, CA 91711. Sean Vega - 165 N. Magnolia Ave., Monrovia, CA 91016.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part V, Line 13a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VII Contact Addresses for Officers, Directors, Etc
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0199624
IRS990/TotalAssetsEOYAmt0211857
IRS990/TotalAssetsGrp/BOYAmt0199624
IRS990/TotalAssetsGrp/EOYAmt0211857
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt015481
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0289637
IRS990/TotalFunctionalExpensesGrp/TotalAmt0305118
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03038
IRS990/TotalLiabilitiesEOYAmt025714
IRS990/TotalLiabilitiesGrp/BOYAmt03038
IRS990/TotalLiabilitiesGrp/EOYAmt025714
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0196586
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0186143
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0289637
IRS990/TotalProgramServiceRevenueAmt0294675
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0294675
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0294675
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0199624
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0211857
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt069418
IRS990/TravelGrp/TotalAmt069418
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03071 N Butterfield Rd
IRS990/USAddress/CityNm0Orange
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092856
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0sc-pa.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Jennifer Jackson
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum07143190215
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-01-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0West Coast Percussion Alliance
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0dba Southern Calif Percussion Alliance
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0900394087
ReturnHeader/Filer/PhoneNum07143190215
ReturnHeader/Filer/USAddress/AddressLine1Txt01030 N Mountain Ave Suite 338
ReturnHeader/Filer/USAddress/CityNm0Ontario
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd091762
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId04704D2E8A645D0D50AF7137641A86E9713EEDBF4
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId06412D8DC518F48728A7F171F7DD3DF7FCC210E0D
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt098.189.11.52
ReturnHeader/FilingSecurityInformation/IPDt02019-01-22
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm011:32:14
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0330540999
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Gray Proctor & McMannis CPA's LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03991 MacArthur Blvd 240
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Newport Beach
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092660
ReturnHeader/PreparerPersonGrp/PhoneNum09492514888
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0K Craig Holloway CPA
ReturnHeader/ReturnTs02019-02-01T18:32:51-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-06-01
ReturnHeader/TaxPeriodEndDt02018-05-31
ReturnHeader/TaxYr02017

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.$2.35$0.01$2.34$5.15$4.60$0.55
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$0.01$1.79$5.19$5.56$0.37
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.16$0.00$2.16$4.47$3.67$0.79
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.37$0.00$1.37$2.80$1.83$0.96
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.40$0.00$0.40$0.00$0.83$0.83
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.35$0.11$1.24$1.48$2.13$0.65
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.97$0.08$1.89$2.94$2.92$0.02
2018Detailed filing. Detailed filing data is available for this year.$2.12$0.26$1.86$2.95$3.05$0.10
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.00$0.03$1.97$3.08$2.63$0.45
2016Detailed filing. Detailed filing data is available for this year.$1.58$0.06$1.52$2.34$2.30$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.49$0.01$1.48$1.88$1.35$0.53
2014Detailed filing. Detailed filing data is available for this year.$0.95$0.00$0.95$1.43$1.01$0.42
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.00$0.53$1.13$1.09$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.00$0.50$1.14$1.07$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.00$0.42$1.11$0.95$0.16