Civic Intelligence

Community Arts Music Association of Santa Barbara Inc

990 • Fiscal year 2014 • EIN 95-1816010

Jun 01, 2013 to May 31, 2014 • Filed on Oct 16, 2014

2060 Alameda Padre Serra93103

(805) 966-4324

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.02x

Higher debt load relative to assets than 22% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

36th percentile

0.11x

Higher debt load relative to revenue than 36% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Net Margin

75th percentile

16%

Higher net margin than 75% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

68th percentile

$162,272

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 8.9% of source-year revenue.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Asset Growth

57th percentile

4.8%

Faster asset growth than 57% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

78th percentile

21%

Faster revenue growth than 78% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2012 to 2014

Assets

Up

$8,033,557

Up $367,440 (+4.8%) from 2013

Net Assets

Up

$7,840,572

Up $444,284 (+6.0%) from 2013

Liabilities

Down

$192,985

Down $76,844 (-28%) from 2013

Revenue

$1,814,440

No earlier filing loaded for comparison.

Expenses

Down

$1,529,495

Down $25,809 (-1.7%) from 2013

Net Income

$284,945

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.

$10M$5.0M$0Assets 2011: $7,556,929Liabilities 2011: $100,660Net Assets 2011: $7,456,2692011Assets 2012: $7,026,860Liabilities 2012: $218,100Net Assets 2012: $6,808,7602012Assets 2013: $7,666,117Liabilities 2013: $269,829Net Assets 2013: $7,396,2882013Assets 2014: $8,033,557Liabilities 2014: $192,985Net Assets 2014: $7,840,5722014Assets 2015: $7,801,946Liabilities 2015: $144,492Net Assets 2015: $7,657,4542015Assets 2016: $7,871,059Liabilities 2016: $315,228Net Assets 2016: $7,555,8312016Assets 2017: $8,966,414Liabilities 2017: $246,855Net Assets 2017: $8,719,5592017Assets 2018: $9,612,631Liabilities 2018: $353,474Net Assets 2018: $9,259,1572018Assets 2019: $8,671,104Liabilities 2019: $291,062Net Assets 2019: $8,380,0422019Assets 2020: $7,933,016Liabilities 2020: $28,487Net Assets 2020: $7,904,5292020Assets 2021: $9,835,661Liabilities 2021: $26,237Net Assets 2021: $9,809,4242021Assets 2022: $8,681,324Liabilities 2022: $87,979Net Assets 2022: $8,593,3452022Assets 2023: $8,573,410Liabilities 2023: $632,944Net Assets 2023: $7,940,4662023Assets 2024: $9,413,048Liabilities 2024: $524,428Net Assets 2024: $8,888,6202024Assets 2025: $9,625,195Liabilities 2025: $668,697Net Assets 2025: $8,956,4982025

Highlighted filing

2014

Assets$8,033,557
Liabilities$192,985
Net Assets$7,840,572

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,359,6442011Revenue 2012: $1,245,665Expenses 2012: $1,543,917Net Income 2012: -$298,2522012Expenses 2013: $1,555,3042013Revenue 2014: $1,814,440Expenses 2014: $1,529,495Net Income 2014: $284,9452014Revenue 2015: $1,534,820Expenses 2015: $1,683,455Net Income 2015: -$148,6352015Revenue 2016: $2,100,032Expenses 2016: $1,639,591Net Income 2016: $460,4412016Revenue 2017: $2,345,103Expenses 2017: $1,777,361Net Income 2017: $567,7422017Revenue 2018: $2,412,404Expenses 2018: $2,083,604Net Income 2018: $328,8002018Revenue 2019: $2,809,654Expenses 2019: $2,232,887Net Income 2019: $576,7672019Revenue 2020: $1,124,075Expenses 2020: $1,549,524Net Income 2020: -$425,4492020Revenue 2021: $902,629Expenses 2021: $869,386Net Income 2021: $33,2432021Revenue 2022: $1,742,239Expenses 2022: $1,831,389Net Income 2022: -$89,1502022Revenue 2023: $1,726,695Expenses 2023: $2,127,687Net Income 2023: -$400,9922023Revenue 2024: $2,017,153Expenses 2024: $1,958,650Net Income 2024: $58,5032024Revenue 2025: $1,825,317Expenses 2025: $2,128,367Net Income 2025: -$303,0502025

Highlighted filing

2014

Revenue$1,814,440
Expenses$1,529,495
Net Income$284,945
Jump To
Filing Snapshot
Filing Period
Jun 1, 2013 to May 31, 2014
Signed
Oct 16, 2014
Return Version
2013v3.1
Gross Receipts
$4,109,529
Mission and Program Overview

Mission

To bring high quality classical musicians from around the globe to the santa barbara area to perform orchestral, vocal, solo instrumental, and chamber concerts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$7,015,350$7,581,833▲ $566,483
Savings and Temporary Cash Investments$337,057$189,042▼ $148,015
Pledges and Grants Receivable$175,870$157,742▼ $18,128
Cash and Non-Interest-Bearing Accounts$91,868$37,143▼ $54,725
Accounts Receivable$15,000$35,000▲ $20,000
Prepaid Expenses and Deferred Charges$22,312$27,231▲ $4,919
Land, Buildings, and Equipment, Net$8,660$5,566▼ $3,094
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$7,666,117$8,033,557▲ $367,440
Other Assets Total-$0-
Liabilities
Deferred Revenue$226,115$179,541▼ $46,574
Accounts Payable and Accrued Expenses$43,714$13,444▼ $30,270
Total Liabilities$269,829$192,985▼ $76,844
Net Assets / Fund Balance
Permanently Rstr Net Assets$4,762,439$4,770,311▲ $7,872
Unrestricted Net Assets$1,748,792$1,937,473▲ $188,681
Temporarily Rstr Net Assets$885,057$1,132,788▲ $247,731
Total Net Assets Fund Balance$7,396,288$7,840,572▲ $444,284
Total Liabilities and Net Assets / Fund Balance$7,666,117$8,033,557▲ $367,440

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,566$46,628$52,194
Leasehold Improvements-$12,083$12,083

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$5,770,322$27,872▲ $570,096$277,873$6,090,417
2012$5,215,657$31,294▲ $779,446$256,075$5,770,322
2011$5,900,278$41,054▼ $459,819$265,856$5,215,657
2010$5,166,917$11,644▲ $967,025$245,308$5,900,278
2009$49,049$671,671--$5,166,917
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mark TruebloodExecutive DirecFT$152,280$9,992$162,272

Board Members and Trustees

NameTitle
Andre SaltounPresident & CEO
Deborah BertlingVice President
Robert MontgomeryVice President
Beverly HannaDirector
Bitsy BaconDirector
Bridget CollearyDirector
Carla HahnDirector
Edward BirchDirector
Elizabeth KarlsbergDirector
Ellen PartonDirector
Herbert KendallDirector
Hugh RalstonDirector
James HurleyDirector
Joanne HoldermanDirector
John LundegardDirector
Judith HopkinsonDirector
Judy SmithDirector
Julia DawsonDirector
Leni Fe BlandDirector
NancyBell CoeDirector
Raye HaskellDirector
Robert EmmonsDirector
Robert LightDirector
Roger PhillipsDirector
Sam ToumayanDirector
Stephen CloudDirector
Sue Miller McCuneDirector
Suzanne BockDirector
William MeekerDirector
Joan CrosslandSecretary
Craig PartonTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Opus 3 Artists LLCOrchestra-concerts-$250,000
Los Angeles Philharmonic AssnOrchestra-concerts-$111,000
Revenue and Support

Revenue Composition

Contributions and Grants
$648,063
Program Service Revenue
$613,909
Investment Income
$595,892
Other Revenue
$-43,424
All Other Contributions
$637,818
Change in Net Assets
$284,945

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,784,413
Revenue Not Reported on Financial Statements
$30,027
Revenue Not Reported on Form 990
$252,802
Total Revenue per Audited Statements
$2,037,215
Total Revenue per Form 990
$1,814,440
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,075,060
Salaries, Compensation, and Employee Benefits$454,435
Total Fundraising Expense$153,295
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$105,456$58,323$78,215$241,994
Current Officers, Directors, Trustees, and Key Employees$57,953$82,791$24,837$165,581
Advertising$94,677--$94,677
All Other Expenses$72,800$10,145$9,776$92,721
Occupancy$21,798$21,158$21,158$64,114
Fees for Services Other$61,800--$61,800
Other Expenses$30,831--$30,831
Fees for Service Investment Mgmnt Fees-$30,027-$30,027
Payroll Taxes$11,536$9,842$7,317$28,695
Fees for Services Accounting-$27,877-$27,877
Office Expenses$5,241$5,088$5,088$15,417
Other Employee Benefits$5,768$4,092$3,955$13,815
Pension Plan Contributions$1,970$823$1,557$4,350
Depreciation Depletion$1,433$1,392$1,392$4,217
Insurance-$3,360-$3,360
Total Functional Expenses$1,121,282$254,918$153,295$1,529,495

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,592,931
Total Expenses per Form 990$1,529,495
Expenses per Audited Statements$1,499,468
Expenses Not Reported on Form 990$93,463
Expenses Not Reported on Financial Statements$30,027
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$73,463
Fundraising Gross Income$30,039
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$25,881$15,636$59,060$-43,424
Event 2$14,403$14,403$14,403$0
Total Events$40,284$30,039$73,463$-43,424
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
Audit committee
Yes
Backup withholding compliance
Yes
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
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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Craig & Ellen Parton have a family relationship.

Form 990, Part VI, Line 11B: Form 990 Review Process

The executive director and board president review the form before it is signed.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Committee chairs monitor compliance with disclosure requirements within their committees. Policies are being developed for pro-active compliance monitoring among officers, directors, and employees at large.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The Board evaluates salaries of executive directors of similar non-profit organizations in the Santa Barbara area and Southern California. The executive director reviews and sets salaries of other employees. The executive director evaluates comparable salaries for other employees.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

These documents are made availavble upon request.

Filing and Contact Details

Filer

EIN
95-1816010
Phone
8059664324

Signing Officer

Name
Mark Trueblood
Title
Executive Direc
Signed
2014-10-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andre Saltoun
Formed
1983
Legal Domicile
CA
Voting Board Members
31
Independent Board Members
31
Employees
4
Volunteers
60

Preparer

Preparer
Gary A Smith
Phone
8055634800
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

Bad debts loss-endowment pledges = -$20000

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

Income from endowment funds is used to support education programs and to offset general operating expenses.

Part X : FIN48 Footnote

Management believes that the tax positions taken are more likely than not to be sustained upon examination. CAMA's returns are subject to examination by federal and state taxing authorities, generally for three and four years, respectively, after they are filed.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Special events-direct expenses $73463

Part XII, Line 2D: Other expenses and losses per audited F/S

Special events-direct expenses $73463 Bad debts loss-endowment pledges $20000

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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/Form990PartVIISectionAGrp/PersonNm9Bridget Colleary
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IRS990/Form990PartVIISectionAGrp/PersonNm13Carla Hahn
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IRS990/Form990PartVIISectionAGrp/PersonNm21Robert Light
IRS990/Form990PartVIISectionAGrp/PersonNm22John Lundegard
IRS990/Form990PartVIISectionAGrp/PersonNm23Sue Miller McCune
IRS990/Form990PartVIISectionAGrp/PersonNm24William Meeker
IRS990/Form990PartVIISectionAGrp/PersonNm25Roger Phillips
IRS990/Form990PartVIISectionAGrp/PersonNm26Hugh Ralston
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IRS990/Form990PartVIISectionAGrp/PersonNm28Sam Toumayan
IRS990/Form990PartVIISectionAGrp/PersonNm29Ellen Parton
IRS990/Form990PartVIISectionAGrp/PersonNm30Carla Hahn
IRS990/Form990PartVIISectionAGrp/PersonNm31NancyBell Coe
IRS990/Form990PartVIISectionAGrp/PersonNm32Mark Trueblood
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
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IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt22Director
IRS990/Form990PartVIISectionAGrp/TitleTxt23Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt28Director
IRS990/Form990PartVIISectionAGrp/TitleTxt29Director
IRS990/Form990PartVIISectionAGrp/TitleTxt30Director
IRS990/Form990PartVIISectionAGrp/TitleTxt31Director
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$9.63$0.67$8.96$1.83$2.13$0.30
2024Detailed filing. Detailed filing data is available for this year.$9.41$0.52$8.89$2.02$1.96$0.06
2023Detailed filing. Detailed filing data is available for this year.$8.57$0.63$7.94$1.73$2.13$0.40
2022Detailed filing. Detailed filing data is available for this year.$8.68$0.09$8.59$1.74$1.83$0.09
2021Detailed filing. Detailed filing data is available for this year.$9.84$0.03$9.81$0.90$0.87$0.03
2020Detailed filing. Detailed filing data is available for this year.$7.93$0.03$7.90$1.12$1.55$0.43
2019Detailed filing. Detailed filing data is available for this year.$8.67$0.29$8.38$2.81$2.23$0.58
2018Detailed filing. Detailed filing data is available for this year.$9.61$0.35$9.26$2.41$2.08$0.33
2017Detailed filing. Detailed filing data is available for this year.$8.97$0.25$8.72$2.35$1.78$0.57
2016Detailed filing. Detailed filing data is available for this year.$7.87$0.32$7.56$2.10$1.64$0.46
2015Summary only. Only limited summary data is available for this year.$7.80$0.14$7.66$1.53$1.68$0.15
2014Detailed filing. Detailed filing data is available for this year.$8.03$0.19$7.84$1.81$1.53$0.28
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.67$0.27$7.40$1.56
2012Summary only. Only limited summary data is available for this year.$7.03$0.22$6.81$1.25$1.54$0.30
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.56$0.10$7.46$1.36
Peer Organizations

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