Liabilities / Assets
73rd percentile
Higher debt load relative to assets than 73% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
73rd percentile
Higher debt load relative to assets than 73% of similar nonprofits.
Liabilities / Revenue
64th percentile
Higher debt load relative to revenue than 64% of similar nonprofits.
Net Margin
82nd percentile
Higher net margin than 82% of similar nonprofits.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Assets
$174,292
No earlier filing loaded for comparison.
Net Assets
$147,797
No earlier filing loaded for comparison.
Liabilities
$26,495
No earlier filing loaded for comparison.
Revenue
$460,597
No earlier filing loaded for comparison.
Expenses
$312,800
No earlier filing loaded for comparison.
Net Income
$147,797
No earlier filing loaded for comparison.
The mission of sam first is to provide a vibrant center for regional, national, and international practitioners of jazz and to foster the growth and engagement of the jazz community in los angeles.as a space designed without an elevated stage, we seek to remove the boundary between performers and audiences to promote in-person collaboration, the formation of new relationships, and the creation of original music that takes risks and pushes boundaries.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $0 | $147,797 | ▲ $147,797 |
| Intangible Assets | - | $90,000 | - |
| Cash and Non-Interest-Bearing Accounts | - | $59,099 | - |
| Inventories for Sale or Use | - | $12,677 | - |
| Land, Buildings, and Equipment, Net | $0 | $9,524 | ▲ $9,524 |
| Accounts Receivable | - | $2,992 | - |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $0 | $174,292 | ▲ $174,292 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | - | $21,061 | - |
| Other Liabilities | $0 | $5,434 | ▲ $5,434 |
| Total Liabilities | $0 | $26,495 | ▲ $26,495 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $0 | $147,797 | ▲ $147,797 |
| Total Liabilities and Net Assets / Fund Balance | $0 | $174,292 | ▲ $174,292 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $9,524 | $476 | $10,000 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| David Robaire | Executive & Artistic Director | FT | $35,305 | $35,305 |
| Name | Title |
|---|---|
| Paul Solomon | Chair |
| Charles Gaines | Board Member |
| Christopher Godwin | Board Member |
| Daniel Seeff | Board Member |
| Gerald Clayton | Board Member |
| Karen Hohman Almeida | Board Member |
| Katrina Mohn | Board Member |
| Kate Lally | Secretary |
| Contribution Type | Contribution Count | Reported Amount | Valuation Method |
|---|---|---|---|
| Other Non Cash Contri Table | 1 | $90,000 | Appraisal |
| Other Non Cash Contri Table | 1 | $22,606 | Fair Market Value (FMV) |
| Other Non Cash Contri Table | 1 | $10,000 | Appraisal |
| Total Noncash Contributions | 3 | $122,606 | - |
| Line Item | Amount |
|---|---|
| Other Expenses | $199,720 |
| Salaries, Compensation, and Employee Benefits | $113,080 |
| Total Fundraising Expense | $26,384 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $84,678 | $11,091 | $5,040 | $100,809 |
| Other Salaries and Wages | $54,077 | $7,082 | $3,219 | $64,378 |
| Current Officers, Directors, Trustees, and Key Employees | $21,183 | $7,061 | $7,061 | $35,305 |
| All Other Expenses | $16,621 | $2,176 | $989 | $19,786 |
| Information Technology | $8,838 | $1,157 | $526 | $10,521 |
| Payroll Taxes | $7,834 | $1,026 | $466 | $9,326 |
| Fees for Services Legal | - | $8,927 | - | $8,927 |
| Advertising | - | - | $7,231 | $7,231 |
| Fees for Services Accounting | - | $6,293 | - | $6,293 |
| Other Expenses | $4,375 | $573 | $260 | $5,208 |
| Office Expenses | $3,631 | $476 | $216 | $4,323 |
| Insurance | $3,562 | $466 | $212 | $4,240 |
| Pension Plan Contributions | $3,419 | $448 | $204 | $4,071 |
| Royalties | $1,365 | $179 | $81 | $1,625 |
| Depreciation Depletion | $400 | $52 | $24 | $476 |
| Occupancy | $375 | $49 | $22 | $446 |
| Travel | $183 | $24 | $11 | $218 |
| Total Functional Expenses | $237,527 | $48,889 | $26,384 | $312,800 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $24,045 |
| Fundraising Gross Income | $8,000 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| First Benefit | $41,362 | $8,000 | $10,373 | $-2,373 |
| Total Events | $41,362 | $8,000 | $24,045 | $-16,045 |
| Liability | Amount |
|---|---|
| Payroll Liabilities | $3,461 |
| Sales Tax Payable | $1,973 |
“Paul solomon and kate lally are husband and wife.”
“The form 990 is distributed to each board member, discussed and approved by the entire board of directors.”
“Documents are available upon written request.”
“Payroll fees: program service expenses 2100. Management and general expenses 277. Fundraising expenses 125. Total expenses 2502. Outside services: program service expenses 82578. Management and general expenses 10814. Fundraising expenses 4915. Total expenses 98307.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 21061 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 2992 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE MISSION OF SAM FIRST IS TO PROVIDE A VIBRANT CENTER FOR REGIONAL, NATIONAL, AND INTERNATIONAL PRACTITIONERS OF JAZZ AND TO FOSTER THE GROWTH AND ENGAGEMENT OF THE JAZZ COMMUNITY IN LOS ANGELES.AS A SPACE DESIGNED WITHOUT AN ELEVATED STAGE, WE SEEK TO REMOVE THE BOUNDARY BETWEEN PERFORMERS AND AUDIENCES TO PROMOTE IN-PERSON COLLABORATION, THE FORMATION OF NEW RELATIONSHIPS, AND THE CREATION OF ORIGINAL MUSIC THAT TAKES RISKS AND PUSHES BOUNDARIES. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 7231 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 7231 |
| IRS990/AllOtherContributionsAmt | 0 | 352328 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 989 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 2176 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 16621 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 19786 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | THE ORGANIZATION |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4248002006 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 6171 W CENTURY BLVD 355 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LOS ANGELES |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 90045 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 59099 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 7061 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 7061 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 21183 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 35305 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContriRptFundraisingEventAmt | 0 | 33362 |
| IRS990/CostOfGoodsSoldAmt | 0 | 40896 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 389640 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 20 |
| IRS990/CYOtherExpensesAmt | 0 | 199720 |
| IRS990/CYOtherRevenueAmt | 0 | 57475 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 13462 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 147797 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 113080 |
| IRS990/CYTotalExpensesAmt | 0 | 312800 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 26384 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 460597 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 1 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 24 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 52 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 400 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 476 |
| IRS990/Desc | 0 | SAM FIRST IS A NONPROFIT JAZZ CLUB IN THE WESTCHESTER NEIGHBORHOOD OF LOS ANGELES, NEAR THE LAX AIRPORT. GRAMMY-WINNING MUSICIAN BILLY CHILDS HAS CALLED US "AN ESSENTIAL PART OF THE LA MUSIC SCENE AN IMPORTANT PART OF THE CULTURAL LANDSCAPE OF THIS CITY."WE PRESENT LIVE JAZZ FIVE NIGHTS A WEEK, EVERY WEEK. ARTISTS PERFORM TWO SETS NIGHTLY (7:30 PM; 9:30 PM). ANNUALLY, WE PRESENT 259 SHOWS (518 SETS), SUPPORT 760+ MUSICIANS, AND ENGAGE 15,000+ AUDIENCE MEMBERS IN-PERSON AND VIA LIVESTREAM THROUGH PERFORMANCES, A WEEKLY COMMUNITY JAM SESSION, AND OUR RECORD LABEL.WE ENGAGE MUSICIANS IN OUR COMMUNITY THROUGH OUR WEEKLY TUESDAY HAPPENINGS SERIES - HOSTED PRIMARILY BY GRAMMY-NOMINATED MUSICIAN GERALD CLAYTON. EACH TUESDAY, THE HOUSE BAND PLAYS A SET; THE SECOND SET IS OPENED TO COMMUNITY MEMBERS WHO JOIN THE HOUSE BAND AND PARTICIPATE IN A COMMUNITY JAM SESSION (DEVELOPING THEIR ARTISTRY). WE HAVE EVERYONE FROM FIRST-TIMERS ON STAGE TO PROFESSIONALS - ALL OF WHOM HAVE BECOME REGULARS FOR THESE WEEKLY NIGHTS, WHICH HAVE TAKEN ON A SPECIAL CULTURE OF THEIR OWN. WE CREATE AN INCLUSIVE ATMOSPHERE THAT ENCOURAGES THE PLAYFULNESS AND RELATIONAL COMMUNITY ASPECT OF JAZZ.WE ALSO HAVE OUR SAM FIRST RECORDS LABEL, WHERE WE DOCUMENT LIVE PERFORMANCES AT THE CLUB FOR RECORD RELEASES. OUR CURRENT COLLABORATION IS WITH ANTHONY WILSON. PREVIOUS RECORDING PROJECTS HAVE FEATURED LARRY GOLDINGS, DEVIN DANIELS, AND RACHEL ECKROTH. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 237527 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 6293 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 6293 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 8927 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 8927 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 5040 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 11091 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 84678 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 100809 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 6.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | PAUL SOLOMON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | KATE LALLY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | GERALD CLAYTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | CHARLES GAINES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DANIEL SEEFF |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | KAREN HOHMAN ALMEIDA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | KATRINA MOHN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | CHRISTOPHER GODWIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | DAVID ROBAIRE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 35305 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | EXECUTIVE & ARTISTIC DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2023 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 1 |
| IRS990/FundraisingAmt | 0 | 33362 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 24045 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 8000 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 525538 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 7616 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 104870 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 526 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 1157 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 8838 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 10521 |
| IRS990/InitialReturnInd | 0 | X |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 212 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 466 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 3562 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 4240 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 90000 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 12677 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 20 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 20 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 476 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 9524 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 10000 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 3950 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE MISSION OF SAM FIRST IS TO PROVIDE A VIBRANT CENTER FOR REGIONAL, NATIONAL, AND INTERNATIONAL PRACTITIONERS OF JAZZ AND TO FOSTER THE GROWTH AND ENGAGEMENT OF THE JAZZ COMMUNITY IN LOS ANGELES.AS A SPACE DESIGNED WITHOUT AN ELEVATED STAGE, WE SEEK TO REMOVE THE BOUNDARY BETWEEN PERFORMERS AND AUDIENCES TO PROMOTE IN-PERSON COLLABORATION, THE FORMATION OF NEW RELATIONSHIPS, AND THE CREATION OF ORIGINAL MUSIC THAT TAKES RISKS AND PUSHES BOUNDARIES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 147797 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | -16045 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | -16045 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 63974 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 63974 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 7616 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 7616 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoncashContributionsAmt | 0 | 122606 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 22 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 49 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 375 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 446 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 216 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 476 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 3631 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 4323 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | PRODUCTION COST |
| IRS990/OtherExpensesGrp/Desc | 1 | JANITORIAL EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 2 | COMPLIMENTARY EXP |
| IRS990/OtherExpensesGrp/Desc | 3 | BANK AND MERCHANT FEES |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 451 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 371 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 260 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 993 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 816 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 573 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 13176 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 7581 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 6229 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 4375 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 13176 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 9025 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 7416 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 5208 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 5434 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISC REVENUE |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 1930 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 1930 |
| IRS990/OtherRevenueTotalAmt | 0 | 1930 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 3219 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 7082 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 54077 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 64378 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 466 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 1026 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 7834 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 9326 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 204 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 448 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 3419 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 4071 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | DAVID ROBAIRE |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | RECORDING SESSIONS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 13462 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 13462 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/QuidProQuoContributionsInd | 0 | 1 |
| IRS990/QuidProQuoContriDisclInd | 0 | 1 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 147797 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 7616 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 77436 |
| IRS990/RoyaltiesGrp/FundraisingAmt | 0 | 81 |
| IRS990/RoyaltiesGrp/ManagementAndGeneralAmt | 0 | 179 |
| IRS990/RoyaltiesGrp/ProgramServicesAmt | 0 | 1365 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 1625 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 147797 |
| IRS990ScheduleA/First5Years170Ind | 0 | X |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 389640 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 389640 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 7616 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 7616 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 118332 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 1930 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 1930 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 196754 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 192886 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 389640 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 389640 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 399186 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 9524 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 476 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 10000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1973 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 3461 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | SALES TAX PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | PAYROLL LIABILITIES |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 9524 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 5434 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt | 0 | 33362 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt | 0 | 33362 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 24045 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | FIRST BENEFIT |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt | 0 | 13672 |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt | 0 | 13672 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 41362 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 41362 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 8000 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 8000 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | -16045 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 10373 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 10373 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleM/AnyPropertyThatMustBeHeldInd | 0 | 0 |
| IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt | 0 | 1 |
| IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt | 1 | 1 |
| IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt | 2 | 1 |
| IRS990ScheduleM/OtherNonCashContriTableGrp/Desc | 0 | LIQUOR LICENSE |
| IRS990ScheduleM/OtherNonCashContriTableGrp/Desc | 1 | INVENTORY, MISC |
| IRS990ScheduleM/OtherNonCashContriTableGrp/Desc | 2 | PIANO |
| IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt | 0 | APPRAISAL |
| IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt | 1 | FMV |
| IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt | 2 | APPRAISAL |
| IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd | 0 | X |
| IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd | 1 | X |
| IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd | 2 | X |
| IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt | 0 | 90000 |
| IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt | 1 | 22606 |
| IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt | 2 | 10000 |
| IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd | 0 | 1 |
| IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt | 0 | PART I, COLUMN A REPRESENTS NUMBER OF CONTRIBUTORS. |
| IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, COLUMN (B): |
| IRS990ScheduleM/ThirdPartiesUsedInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | PAUL SOLOMON AND KATE LALLY ARE HUSBAND AND WIFE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE FORM 990 IS DISTRIBUTED TO EACH BOARD MEMBER, DISCUSSED AND APPROVED BY THE ENTIRE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | PAYROLL FEES: PROGRAM SERVICE EXPENSES 2100. MANAGEMENT AND GENERAL EXPENSES 277. FUNDRAISING EXPENSES 125. TOTAL EXPENSES 2502. OUTSIDE SERVICES: PROGRAM SERVICE EXPENSES 82578. MANAGEMENT AND GENERAL EXPENSES 10814. FUNDRAISING EXPENSES 4915. TOTAL EXPENSES 98307. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART IX, LINE 11G |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsEOYAmt | 0 | 174292 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 0 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 174292 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 389640 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 26384 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 48889 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 237527 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 312800 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 26495 |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.