Civic Intelligence

Recreational Music Center

EIN 90-0603019 • 501(c)3 • San Diego, CA

Profile

Cultivate the joy of making music through relevant, cutting edge teaching methods, making them available to everyone regardless of financial resources or other barriers.

3983 MT Blackburn DrSan Diego, CA 92111

rmcsandiego.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2020

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

52nd percentile

2.4%

Higher net margin than 52% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

89th percentile

$27,619

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

10th percentile

-100%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

15th percentile

-61%

Faster revenue growth than 15% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$0

Down $28,790 (-100%) from 2019

Liabilities

Down

$0

Down $35,921 (-100%) from 2019

Net Assets

Up

$0

Up $7,131 (+100%) from 2019

Revenue

Down

$375,363

Down $585,107 (-61%) from 2019

Expenses

Down

$366,388

Down $586,947 (-62%) from 2019

Net Income

Up

$8,975

Up $1,840 (+26%) from 2019

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$100K$50K$0-$50KAssets 2010: $23,557Liabilities 2010: $1,883Net Assets 2010: $21,6742010Assets 2011: $24,580Liabilities 2011: $34,070Net Assets 2011: -$9,4902011Assets 2012: $23,832Liabilities 2012: $41,247Net Assets 2012: -$17,4152012Assets 2013: $31,124Liabilities 2013: $35,765Net Assets 2013: -$4,6412013Assets 2014: $34,803Liabilities 2014: $38,790Net Assets 2014: -$3,9872014Assets 2015: $37,738Liabilities 2015: $60,009Net Assets 2015: -$22,2712015Assets 2016: $58,672Liabilities 2016: $76,699Net Assets 2016: -$18,0272016Assets 2017: $49,657Liabilities 2017: $61,699Net Assets 2017: -$12,0422017Assets 2018: $34,492Liabilities 2018: $48,758Net Assets 2018: -$14,2662018Assets 2019: $28,790Liabilities 2019: $35,921Net Assets 2019: -$7,1312019Assets 2020: $0Liabilities 2020: $0Net Assets 2020: $02020

Highlighted filing

2020

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2010: $196,878Expenses 2010: $181,427Net Income 2010: $15,4512010Expenses 2011: $272,9942011Expenses 2012: $335,3282012Revenue 2013: $501,099Expenses 2013: $488,325Net Income 2013: $12,7742013Revenue 2014: $633,560Expenses 2014: $632,906Net Income 2014: $6542014Revenue 2015: $921,898Expenses 2015: $945,017Net Income 2015: -$23,1192015Revenue 2016: $1,140,678Expenses 2016: $1,134,862Net Income 2016: $5,8162016Revenue 2017: $1,072,011Expenses 2017: $1,066,026Net Income 2017: $5,9852017Revenue 2018: $1,080,066Expenses 2018: $1,082,290Net Income 2018: -$2,2242018Revenue 2019: $960,470Expenses 2019: $953,335Net Income 2019: $7,1352019Revenue 2020: $375,363Expenses 2020: $366,388Net Income 2020: $8,9752020

Highlighted filing

2020

Revenue$375,363
Expenses$366,388
Net Income$8,975

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jun 25, 2021
Return Version
2020v4.1
Gross Receipts
$375,742
Mission and Program Overview

Mission

Cultivate the joy of making music through relevant, cutting edge teaching methods, making them available to everyone regardless of financial resources or other barriers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$14,870$0▼ $14,870
Land, Buildings, and Equipment, Net$5,133$0▼ $5,133
Cash and Non-Interest-Bearing Accounts$1,888$0▼ $1,888
Inventories for Sale or Use$878$0▼ $878
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$28,790$0▼ $28,790
Other Assets Total$6,021$0▼ $6,021
Liabilities
Accounts Payable and Accrued Expenses$25,921--
Unsecured Notes Loans Payable$10,000--
Total Liabilities$35,921$0▼ $35,921
Net Assets / Fund Balance
Net Assets With Donor Restrictions-$0-
Net Assets Without Donor Restrictions$-7,131$0▲ $7,131
Total Net Assets Fund Balance$-7,131$0▲ $7,131
Total Liabilities and Net Assets / Fund Balance$28,790$0▼ $28,790
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David GereghtyExecutive DirectorFT$27,619$27,619

Board Members and Trustees

NameTitle
Crystal TrullPresident
Rich GeislerDirector
Steve WedelDirector
Genevieve WilliamsonSecretary
Jeremy NicholsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$172,135
Program Service Revenue
$193,778
Investment Income
$9,064
Other Revenue
$386
All Other Contributions
$39,035
Change in Net Assets
$8,975
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$253,597
Other Expenses$107,006
Total Fundraising Expense$6,277
Grants and Similar Amounts Paid$5,785
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$170,026$30,688$1,403$202,117
Occupancy$48,590$14,466-$63,056
Current Officers, Directors, Trustees, and Key Employees$4,143$19,333$4,143$27,619
Payroll Taxes$17,928$2,494$331$20,753
Fees for Services Other$1,281$6,121-$7,402
Grants to Domestic Individuals$5,785--$5,785
Office Expenses$2,234$3,123-$5,357
Advertising$3,788--$3,788
Insurance$1,394$2,246-$3,640
Other Employee Benefits$3,108--$3,108
Fees for Services Accounting-$2,985-$2,985
Travel$336$855-$1,191
Other Expenses$1,605$75$400$75
Total Functional Expenses$266,143$93,968$6,277$366,388
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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
Yes
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 B, Line 11B

The form 990 is reviewed by the executive director and treasurer and then sent electronically to the board trustees. The board trustees are given fourteen days to review and make comments on the 990. The form 990 is approved by the board before submission.

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

The conflict of interest policy is reviewed on an annual basis by the board of directors.

Form 990, Part VI, Section B, Line 15A

The compensation of the officers, if any, shall be fixed from time to time by resolution of the board of directors. The board ensures that the compensation is reasonable and given in return for services actually rendered for the corporation which relate to the performance of the charitable or public purposes of the organization.

Form 990, Part VI, Section C, Line 19

The organization's governing documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Recreational Music Center
EIN
90-0603019
Phone
6192259597
Address
3983 MT BLACKBURN DR, SAN DIEGO, CA 92111

Signing Officer

Name
David Gereghty
Title
Executive Director
Phone
6192259597
Signed
2021-06-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Gereghty
Formed
2010
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
26
Volunteers
5

Preparer

Firm
Yh Advisors Inc
Address
5882 BOLSA AVENUE SUITE 100, HUNTINGTON BEACH, CA 92649
Preparer
Brian Yacker
Phone
3109822803
Raw XML AppendixShowing 400 of 460 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/PYSalariesCompEmpBnftPaidAmt0637045
IRS990/PYTotalExpensesAmt0953335
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0960470
IRS990/QuidProQuoContributionsInd00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt08975
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0185019
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt09240
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt04230
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt02060
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt01300
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt023305
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt040135
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0172135
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt032774
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt048519
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt020817
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt046764
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0321009
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0193778
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0934148
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01027454
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01047300
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01082739
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt04285419
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt01391
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt06894
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt011175
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt019460
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0386
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt015818
IRS990ScheduleA/OtherIncome509Grp/TotalAmt016204
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.96020
IRS990ScheduleA/PublicSupportPY509Pct00.95080
IRS990ScheduleA/PublicSupportTotal509Amt04457458
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt09240
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt034116
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt045606
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt014887
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt045121
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0148970
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt029886
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt043546
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt013587
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt021816
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0108835
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0365913
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0966922
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01075973
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01068117
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01129503
IRS990ScheduleA/Total509Grp/TotalAmt04606428
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0366299
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0968313
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01091791
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01075011
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01140678
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04642092
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
IRS990/ScheduleBRequiredInd01
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS FOR MUSIC LESSONS/CLASSES
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt05785
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0MUSIC LESSONS/CLASSES
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt020
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0GRANTS ARE BASED ON APPLICATION SHOWING FINANCIAL HARDSHIP.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/AssetsDistributedInd01
IRS990ScheduleN/AttorneyGeneralNotifiedInd01
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd00
IRS990ScheduleN/EmployeeOfSuccessorInd00
IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0THERE WERE NO ASSETS TO DISTRIBUTE UPON DISSOLUTION
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02020-12-31
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt00
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0FMV
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND TREASURER AND THEN SENT ELECTRONICALLY TO THE BOARD TRUSTEES. THE BOARD TRUSTEES ARE GIVEN FOURTEEN DAYS TO REVIEW AND MAKE COMMENTS ON THE 990. THE FORM 990 IS APPROVED BY THE BOARD BEFORE SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY IS REVIEWED ON AN ANNUAL BASIS BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COMPENSATION OF THE OFFICERS, IF ANY, SHALL BE FIXED FROM TIME TO TIME BY RESOLUTION OF THE BOARD OF DIRECTORS. THE BOARD ENSURES THAT THE COMPENSATION IS REASONABLE AND GIVEN IN RETURN FOR SERVICES ACTUALLY RENDERED FOR THE CORPORATION WHICH RELATE TO THE PERFORMANCE OF THE CHARITABLE OR PUBLIC PURPOSES OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd01
IRS990/TotalAssetsBOYAmt028790
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt028790
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0172135
IRS990/TotalEmployeeCnt026
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt06277
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt093968
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0266143
IRS990/TotalFunctionalExpensesGrp/TotalAmt0366388
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt035921
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt035921
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-7131
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00

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