Civic Intelligence

Southern California School Band and Orchestra Association

EIN 95-2500091 • 501(c)3 • Vista, CA

Profile

To support the teaching of instrumental music at all grade levels in southern california by providing educational guidance and expertise to music educators and students. We accomplish this through conferences/clinics, festival/field championships, parades, honor groups, concerts for students in southern california.

550 W Vista Way 307Vista, CA 92083

scsboa.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.13x

Higher debt load relative to assets than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

48th percentile

0.07x

Higher debt load relative to revenue than 48% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

63rd percentile

12%

Higher net margin than 63% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

88th percentile

39%

Faster asset growth than 88% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

60th percentile

14%

Faster revenue growth than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$756,567

Up $212,235 (+39%) from 2024

Liabilities

Up

$95,704

Up $39,870 (+71%) from 2024

Net Assets

Up

$660,863

Up $172,365 (+35%) from 2024

Revenue

Up

$1,432,466

Up $171,945 (+14%) from 2024

Expenses

Up

$1,260,101

Up $41,026 (+3.4%) from 2024

Net Income

Up

$172,365

Up $130,919 (+316%) from 2024

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $204,274Liabilities 2011: $15,428Net Assets 2011: $188,8462011Assets 2012: $200,726Liabilities 2012: $16,087Net Assets 2012: $184,6392012Assets 2013: $196,501Liabilities 2013: $18,447Net Assets 2013: $178,0542013Assets 2014: $272,326Liabilities 2014: $22,068Net Assets 2014: $250,2582014Assets 2015: $265,072Liabilities 2015: $5,904Net Assets 2015: $259,1682015Assets 2016: $282,315Liabilities 2016: $1,719Net Assets 2016: $280,5962016Assets 2017: $290,882Liabilities 2017: $4,134Net Assets 2017: $286,7482017Assets 2018: $312,801Liabilities 2018: $1,580Net Assets 2018: $311,2212018Assets 2019: $262,261Liabilities 2019: $2,416Net Assets 2019: $259,8452019Assets 2020: $301,318Liabilities 2020: $14,502Net Assets 2020: $286,8162020Assets 2021: $234,093Liabilities 2021: $16Net Assets 2021: $234,0772021Assets 2022: $425,330Liabilities 2022: $29,194Net Assets 2022: $396,1362022Assets 2023: $487,120Liabilities 2023: $40,068Net Assets 2023: $447,0522023Assets 2024: $544,332Liabilities 2024: $55,834Net Assets 2024: $488,4982024Assets 2025: $756,567Liabilities 2025: $95,704Net Assets 2025: $660,8632025

Highlighted filing

2025

Assets$756,567
Liabilities$95,704
Net Assets$660,863

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $783,764Expenses 2011: $770,253Net Income 2011: $13,5112011Revenue 2012: $809,504Expenses 2012: $813,711Net Income 2012: -$4,2072012Revenue 2013: $836,218Expenses 2013: $842,803Net Income 2013: -$6,5852013Revenue 2014: $924,163Expenses 2014: $851,959Net Income 2014: $72,2042014Revenue 2015: $885,463Expenses 2015: $876,553Net Income 2015: $8,9102015Revenue 2016: $998,870Expenses 2016: $977,442Net Income 2016: $21,4282016Revenue 2017: $1,051,323Expenses 2017: $1,045,171Net Income 2017: $6,1522017Revenue 2018: $1,075,176Expenses 2018: $1,050,703Net Income 2018: $24,4732018Revenue 2019: $1,085,692Expenses 2019: $1,137,068Net Income 2019: -$51,3762019Revenue 2020: $998,890Expenses 2020: $971,919Net Income 2020: $26,9712020Revenue 2021: $186,387Expenses 2021: $239,126Net Income 2021: -$52,7392021Revenue 2022: $770,699Expenses 2022: $608,640Net Income 2022: $162,0592022Revenue 2023: $1,123,860Expenses 2023: $1,072,944Net Income 2023: $50,9162023Revenue 2024: $1,260,521Expenses 2024: $1,219,075Net Income 2024: $41,4462024Revenue 2025: $1,432,466Expenses 2025: $1,260,101Net Income 2025: $172,3652025

Highlighted filing

2025

Revenue$1,432,466
Expenses$1,260,101
Net Income$172,365

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.10$0.66$1.43$1.26$0.17
2024Detailed filing. Detailed filing data is available for this year.$0.54$0.06$0.49$1.26$1.22$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.49$0.04$0.45$1.12$1.07$0.05
2022Detailed filing. Detailed filing data is available for this year.$0.43$0.03$0.40$0.77$0.61$0.16
2021Detailed filing. Detailed filing data is available for this year.$0.23$0.00$0.23$0.19$0.24$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.30$0.01$0.29$1.00$0.97$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.26$0.00$0.26$1.09$1.14$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.31$0.00$0.31$1.08$1.05$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.29$0.00$0.29$1.05$1.05$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.28$0.00$0.28$1.00$0.98$0.02
2015Summary only. Only limited summary data is available for this year.$0.27$0.01$0.26$0.89$0.88$0.01
2014Summary only. Only limited summary data is available for this year.$0.27$0.02$0.25$0.92$0.85$0.07
2013Summary only. Only limited summary data is available for this year.$0.20$0.02$0.18$0.84$0.84$0.01
2012Summary only. Only limited summary data is available for this year.$0.20$0.02$0.18$0.81$0.81$0.00
2011Summary only. Only limited summary data is available for this year.$0.20$0.02$0.19$0.78$0.77$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Sep 12, 2025
Return Version
2024v5.2
Gross Receipts
$1,432,466
Mission and Program Overview

Mission

To support the teaching of instrumental music at all grade levels in southern california by providing educational guidance and expertise to music educators and students. We accomplish this through conferences/clinics, festival/field championships, parades, honor groups, concerts for students in southern california.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$475,557$620,667▲ $145,110
Cash and Non-Interest-Bearing Accounts$33,798$95,768▲ $61,970
Prepaid Expenses and Deferred Charges$34,977$40,132▲ $5,155
Accounts Receivable-$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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$544,332$756,567▲ $212,235
Other Assets Total-$0-
Liabilities
Deferred Revenue$53,754$93,444▲ $39,690
Other Liabilities$2,080$2,260▲ $180
Total Liabilities$55,834$95,704▲ $39,870
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$488,498$660,863▲ $172,365
Total Net Assets Fund Balance$488,498$660,863▲ $172,365
Total Liabilities and Net Assets / Fund Balance$544,332$756,567▲ $212,235
Compensation and Service Providers

Board Members and Trustees

NameTitle
Cathy OlingerPresident
Zachary ChristyVice President
Scott DominguesSecretary
Duane OtaniTreasurer
Janet SmithVP Elem Educati
Ami GarvinVP Festivals
Bincins GarciaVP Festivals
Eric SamsonVP Jazz Educ
Darnella DavidsonVP Membership
Jonathan PeskeVP Music List
Tom PlunkettVP-awards
Neil AndersonVP-field Adj
Brad HarrisVP-hs Education
Susan WillmeringVP-ms Education
Amy VillanovaVP-orchestra Ed
Raul GuerreroVP-parade Adj
Brittany MartinezVP-public Info
Revenue and Support

Revenue Composition

Contributions and Grants
$108,375
Program Service Revenue
$1,323,981
Investment Income
$110
Other Revenue
$0
All Other Contributions
$2,952
Change in Net Assets
$172,365
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,173,903
Salaries, Compensation, and Employee Benefits$81,048
Grants and Similar Amounts Paid$5,150
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$148,499--$148,499
Other Salaries and Wages$37,592$37,592-$75,184
All Other Expenses$55,714$10,570-$66,284
Occupancy$11,401$11,401-$22,802
Insurance$9,465$11,749-$21,214
Conferences and Meetings-$11,414-$11,414
Fees for Services Accounting-$6,950-$6,950
Payroll Taxes$2,932$2,932-$5,864
Grants to Domestic Individuals$5,150--$5,150
Information Technology$1,306$1,307-$2,613
Office Expenses$453$452-$905
Total Functional Expenses$1,165,734$94,367$0$1,260,101
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales Tax Payable$2,259
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Scsboa is made up of members drawn primarily from educational institutions-elementary schools, junior high/middle schools, senior high schools, colleges and universities. Additional membership includes students and other private instructor and business establishments who are active in the music community. The membership elects the board of directors.

Form 990, Part VI, Section A, Line 7A

Scsboa is made up of members drawn primarily from educational institutions-elementary schools, junior high/middle schools, senior high schools, colleges and universities. Additional membership includes students and other private instructor and business establishments who are active in the music community. The membership elects the board of directors.

Form 990, Part VI, Section A, Line 7B

Bylaw revisions and dues increases require approval by the membership. Other revisions, (e.g.,of adjudication procedures) are published for review by the membership prior to implementation, but not specifically subject to membership approval.

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

Before the return is completed a draft copy of the form 990 is provided to the board of directors for their review and comments at their monthly meetings.

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

Scsboa has only one employee, our office administrator. A performance and salary review is completed by the board of directors and added to the personnel file on an annual basis.

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

Scsboa has only one employee, our office administrator. A performance and salary review is completed by the board of directors and added to the personnel file on an annual basis.

Form 990, Part VI, Section C, Line 19

All information and returns are available for review at our office or copies will be mailed upon request.additionally, documents are posted on guidestar.org

Filing and Contact Details

Filer

Filer Name
Southern California School Band and
EIN
95-2500091
Phone
7609185804
Address
550 W VISTA WAY 307, VISTA, CA 92083

Signing Officer

Name
Zachary Christy
Title
Treasurer
Signed
2025-09-12
Discuss with paid preparer
Yes

Organization Details

Formed
1969
Legal Domicile
CA
Voting Board Members
17
Independent Board Members
17
Employees
1
Volunteers
100

Preparer

Firm
Bullen Ruch & Neller LLC
Address
345 F ST STE 175, CHULA VISTA, CA 91910
Preparer
Daniel Mack Ea
Phone
6194226181
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IRS990/Form990PartVIISectionAGrp/PersonNm16JONATHAN PESKE
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IRS990/Form990PartVIISectionAGrp/TitleTxt0VP-AWARDS
IRS990/Form990PartVIISectionAGrp/TitleTxt1VP FESTIVALS
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt3VP-PARADE ADJ
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt6VP JAZZ EDUC
IRS990/Form990PartVIISectionAGrp/TitleTxt7VP-FIELD ADJ
IRS990/Form990PartVIISectionAGrp/TitleTxt8VP ELEM EDUCATI
IRS990/Form990PartVIISectionAGrp/TitleTxt9VP-HS EDUCATION
IRS990/Form990PartVIISectionAGrp/TitleTxt10VP MEMBERSHIP
IRS990/Form990PartVIISectionAGrp/TitleTxt11VP-MS EDUCATION
IRS990/Form990PartVIISectionAGrp/TitleTxt12VP-ORCHESTRA ED
IRS990/Form990PartVIISectionAGrp/TitleTxt13VP-PUBLIC INFO
IRS990/Form990PartVIISectionAGrp/TitleTxt14President
IRS990/Form990PartVIISectionAGrp/TitleTxt15VP FESTIVALS
IRS990/Form990PartVIISectionAGrp/TitleTxt16VP MUSIC LIST
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IRS990/MissionDesc0TO SUPPORT THE TEACHING OF INSTRUMENTAL MUSIC AT ALL GRADE LEVELS IN SOUTHERN CALIFORNIA BY PROVIDING EDUCATIONAL GUIDANCE AND EXPERTISE TO MUSIC EDUCATORS AND STUDENTS. WE ACCOMPLISH THIS THROUGH CONFERENCES/CLINICS, FESTIVAL/FIELD CHAMPIONSHIPS, PARADES, HONOR GROUPS, CONCERTS FOR STUDENTS IN SOUTHERN CALIFORNIA.
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IRS990/ProgSrvcAccomActy2Grp/Desc0FESTIVALS/PARADES - ACTIVITY IN THIS AREA IS BASED ON THE BELIEF THAT PARTICIPATION IN THE EXPERTLY ADJUDICATED MUSIC FESTIVALS AND PARADES OFFER STUDENTS THE OPPORTUNITY OF ACHIEVING A HIGH STANDARD OF MUSIC PERFORMANCES THROUGH ACCESS TO QUALITY MUSIC LITERATURE IDENTIFIED ON THE ASSOCIATION'S MUSIC LIST AND ADJUDICATION BY TRAINED AND QUALIFIED EXPERTS IN THE MUSIC EDUCATION. WE BELIEVE THAT THE COMMENTS AND SUGGESTIONS OF THESE ADJUDICATORS WILL HELP THE IMPROVEMENT OF EACH SOLOIST, ENSEMBLE OR PERFORMING ORGANIZATION. SCSBOA SANCTIONS AND PROVIDES JUDGES FOR FESTIVALS THROUGHOUT SOUTHERN CALIFORNIA SO THAT STUDENTS AND THEIR TEACHERS CAN BENEFIT FROM THESE EXPERIENCES
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IRS990/ProgSrvcAccomActy3Grp/Desc0SCHOOL AND HONOR GROUPS - SCSBOA SPONSOR THE ALL SOUTHERN CALIFORNIA HIGH SCHOOL HONOR GROUPS AND THE ALL SOUTHERN CALIFORNIA MIDDLE SCHOOL HONOR GROUPS AND ALL SOUTHERN CALIFORNIA JAZZ HONOR GROUPS
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IRS990/ProgSrvcAccomActyOtherGrp/Desc1OTHER PROGRAM SERVICES
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