Civic Intelligence

Sam First

990 • Fiscal year 2024 • EIN 92-3968442

Jan 01, 2024 to Dec 31, 2024 • Filed on Nov 12, 2025

6171 W Century Blvd 355Los Angeles, CA 90045

(424) 800-2006

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.15x

Higher debt load relative to assets than 73% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

64th percentile

0.06x

Higher debt load relative to revenue than 64% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

82nd percentile

32%

Higher net margin than 82% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2024

Asset Growth

Score unavailable

No value available

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

Source year 2024

Revenue Growth

Score unavailable

No value available

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

Source year 2024

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.

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2024: $174,292Liabilities 2024: $26,495Net Assets 2024: $147,7972024

Highlighted filing

2024

Assets$174,292
Liabilities$26,495
Net Assets$147,797

Operations Trend

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

$600K$400K$200K$0Revenue 2024: $460,597Expenses 2024: $312,800Net Income 2024: $147,7972024

Highlighted filing

2024

Revenue$460,597
Expenses$312,800
Net Income$147,797
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$525,538
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$9,524$476$10,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David RobaireExecutive & Artistic DirectorFT$35,305$35,305

Board Members and Trustees

NameTitle
Paul SolomonChair
Charles GainesBoard Member
Christopher GodwinBoard Member
Daniel SeeffBoard Member
Gerald ClaytonBoard Member
Karen Hohman AlmeidaBoard Member
Katrina MohnBoard Member
Kate LallySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$389,640
Program Service Revenue
$13,462
Investment Income
$20
Other Revenue
$57,475
All Other Contributions
$352,328
Change in Net Assets
$147,797

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$90,000Appraisal
Other Non Cash Contri Table1$22,606Fair Market Value (FMV)
Other Non Cash Contri Table1$10,000Appraisal
Total Noncash Contributions3$122,606-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$24,045
Fundraising Gross Income$8,000
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
First Benefit$41,362$8,000$10,373$-2,373
Total Events$41,362$8,000$24,045$-16,045
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$3,461
Sales Tax Payable$1,973
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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 A, Line 2

Paul solomon and kate lally are husband and wife.

Form 990, Part VI, Section B, Line 11B

The form 990 is distributed to each board member, discussed and approved by the entire board of directors.

Form 990, Part VI, Section C, Line 19

Documents are available upon written request.

Filing and Contact Details

Filer

Filer Name
Sam First
EIN
92-3968442
Phone
4248002006
Address
6171 W CENTURY BLVD 355, LOS ANGELES, CA 90045

Signing Officer

Name
David Robaire
Title
Executive & Artistic Director
Phone
4248002006
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Robaire
Formed
2023
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
8

Preparer

Firm
Ksp Consulting
Address
PO BOX 31194, ANAHEIM, CA 92809
Phone
4242007878
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

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.

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IRS990/ActivityOrMissionDesc0THE 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.
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IRS990/MissionDesc0THE 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.
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IRS990/PayrollTaxesGrp/FundraisingAmt0466
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01026
IRS990/PayrollTaxesGrp/ProgramServicesAmt07834
IRS990/PayrollTaxesGrp/TotalAmt09326
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/FundraisingAmt0204
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0448
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt03419
IRS990/PensionPlanContributionsGrp/TotalAmt04071
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DAVID ROBAIRE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0RECORDING SESSIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt013462
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt013462
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYExcessBenefitTransInd00
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0147797
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt07616
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt077436
IRS990/RoyaltiesGrp/FundraisingAmt081
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt0179
IRS990/RoyaltiesGrp/ProgramServicesAmt01365
IRS990/RoyaltiesGrp/TotalAmt01625
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0147797
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0389640
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0389640
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt07616
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt07616
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0118332
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt01930
IRS990ScheduleA/OtherIncome170Grp/TotalAmt01930
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt0196754
IRS990ScheduleA/SubstantialContributorsTotAmt0192886
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0389640
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0389640
IRS990ScheduleA/TotalSupportAmt0399186
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
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09524
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0476
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt010000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01973
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13461
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SALES TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt09524
IRS990ScheduleD/TotalLiabilityAmt05434
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt033362
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt033362
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt024045
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FIRST BENEFIT
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt013672
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt013672
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt041362
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt041362
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt08000
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt08000
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-16045
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt010373
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt010373
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt11
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt21
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0LIQUOR LICENSE
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc1INVENTORY, MISC
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc2PIANO
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0APPRAISAL
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt1FMV
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt2APPRAISAL
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd1X
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd2X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt090000
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt122606
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt210000
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd01
IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt0PART I, COLUMN A REPRESENTS NUMBER OF CONTRIBUTORS.
IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, COLUMN (B):
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PAUL SOLOMON AND KATE LALLY ARE HUSBAND AND WIFE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS DISTRIBUTED TO EACH BOARD MEMBER, DISCUSSED AND APPROVED BY THE ENTIRE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PAYROLL 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/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
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 IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsEOYAmt0174292
IRS990/TotalAssetsGrp/BOYAmt00
IRS990/TotalAssetsGrp/EOYAmt0174292
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0389640
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt026384
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt048889
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0237527
IRS990/TotalFunctionalExpensesGrp/TotalAmt0312800
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt026495

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.74$0.26$1.48$4.61$3.13$1.48