Civic Intelligence

National Children'S Chorus

EIN 95-4353867 • 501(c)3 • Glendale, CA

Profile

The national children's chorus transforms the lives of young people, empowering them to effectively lead society toward the ideals of artistic excellence, cultural openness, and social diversity.

127 S Brand Blvd Suite 219Glendale, CA 91204

www.nationalchildrenschorus.com

Siviq Scores

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

Liabilities / Assets

74th percentile

0.39x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

66th percentile

0.31x

Higher debt load relative to revenue than 66% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

29th percentile

-3.0%

Higher net margin than 29% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

91st percentile

$366,700

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

81st percentile

21%

Faster asset growth than 81% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

24th percentile

-7.7%

Faster revenue growth than 24% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets74th percentile

Assets

Up

$4,979,036

Up $847,940 (+21%) from 2023

Liabilities

Up

$1,958,797

Up $197,529 (+11%) from 2023

Net Assets

Up

$3,020,239

Up $650,411 (+27%) from 2023

Operations
Liabilities / Revenue66th percentileNet Margin29th percentile

Revenue

Down

$6,253,561

Down $518,652 (-7.7%) from 2023

Expenses

Down

$6,443,050

Down $633,895 (-9.0%) from 2023

Net Income

Up

-$189,489

Up $115,243 (+38%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth81st percentile

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2011: $31,377Liabilities 2011: $84,968Net Assets 2011: -$53,5912011Assets 2012: $70,452Liabilities 2012: $105,166Net Assets 2012: -$34,7142012Assets 2013: $31,436Liabilities 2013: $146,647Net Assets 2013: -$115,2112013Assets 2014: $19,228Liabilities 2014: $65,642Net Assets 2014: -$46,4142014Assets 2015: $88,704Liabilities 2015: $283,169Net Assets 2015: -$194,4652015Assets 2016: $1,501,937Liabilities 2016: $913,002Net Assets 2016: $588,9352016Assets 2017: $1,667,362Liabilities 2017: $1,137,001Net Assets 2017: $530,3612017Assets 2018: $1,806,602Liabilities 2018: $1,124,578Net Assets 2018: $682,0242018Assets 2019: $2,617,079Liabilities 2019: $1,672,462Net Assets 2019: $944,6172019Assets 2020: $3,705,537Liabilities 2020: $1,055,330Net Assets 2020: $2,650,2072020Assets 2021: $4,265,116Liabilities 2021: $1,093,947Net Assets 2021: $3,171,1692021Assets 2022: $4,923,608Liabilities 2022: $2,427,682Net Assets 2022: $2,495,9262022Assets 2023: $4,131,096Liabilities 2023: $1,761,268Net Assets 2023: $2,369,8282023Assets 2024: $4,979,036Liabilities 2024: $1,958,797Net Assets 2024: $3,020,2392024

Highlighted filing

2024

Assets$4,979,036
Liabilities$1,958,797
Net Assets$3,020,239
Open 2024 Filing

Operations Trend

Revenue Growth24th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $371,264Expenses 2011: $363,235Net Income 2011: $8,0292011Revenue 2012: $301,986Expenses 2012: $283,109Net Income 2012: $18,8772012Revenue 2013: $709,765Expenses 2013: $790,262Net Income 2013: -$80,4972013Revenue 2014: $980,244Expenses 2014: $911,447Net Income 2014: $68,7972014Revenue 2015: $1,187,796Expenses 2015: $1,335,846Net Income 2015: -$148,0502015Revenue 2016: $2,722,495Expenses 2016: $1,938,822Net Income 2016: $783,6732016Revenue 2017: $2,439,043Expenses 2017: $2,405,965Net Income 2017: $33,0782017Revenue 2018: $3,030,913Expenses 2018: $2,848,951Net Income 2018: $181,9622018Revenue 2019: $3,515,958Expenses 2019: $3,282,095Net Income 2019: $233,8632019Revenue 2020: $5,680,317Expenses 2020: $3,974,989Net Income 2020: $1,705,3282020Revenue 2021: $2,978,366Expenses 2021: $2,598,085Net Income 2021: $380,2812021Revenue 2022: $3,187,186Expenses 2022: $3,432,017Net Income 2022: -$244,8312022Revenue 2023: $6,772,213Expenses 2023: $7,076,945Net Income 2023: -$304,7322023Revenue 2024: $6,253,561Expenses 2024: $6,443,050Net Income 2024: -$189,4892024

Highlighted filing

2024

Revenue$6,253,561
Expenses$6,443,050
Net Income-$189,489
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,979,036
Liabilities
$1,958,797
Net assets
$3,020,239
Revenue
$6,253,561
Expenses
$6,443,050
Net income
-$189,489
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.98$1.96$3.02$6.25$6.44$0.19
2023Detailed filing. Detailed filing data is available for this year.$4.13$1.76$2.37$6.77$7.08$0.30
2022Detailed filing. Detailed filing data is available for this year.$4.92$2.43$2.50$3.19$3.43$0.24
2021Detailed filing. Detailed filing data is available for this year.$4.27$1.09$3.17$2.98$2.60$0.38
2020Detailed filing. Detailed filing data is available for this year.$3.71$1.06$2.65$5.68$3.97$1.71
2019Detailed filing. Detailed filing data is available for this year.$2.62$1.67$0.94$3.52$3.28$0.23
2018Detailed filing. Detailed filing data is available for this year.$1.81$1.12$0.68$3.03$2.85$0.18
2017Detailed filing. Detailed filing data is available for this year.$1.67$1.14$0.53$2.44$2.41$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.50$0.91$0.59$2.72$1.94$0.78
2015Detailed filing. Detailed filing data is available for this year.$0.09$0.28$0.19$1.19$1.34$0.15
2014Detailed filing. Detailed filing data is available for this year.$0.02$0.07$0.05$0.98$0.91$0.07
2013Summary only. Only limited summary data is available for this year.$0.03$0.15$0.12$0.71$0.79$0.08
2012Summary only. Only limited summary data is available for this year.$0.07$0.11$0.03$0.30$0.28$0.02
2011Summary only. Only limited summary data is available for this year.$0.03$0.08$0.05$0.37$0.36$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
May 12, 2025
Return Version
2023v6.0
Gross Receipts
$6,409,450
Mission and Program Overview

Mission

The national children's chorus transforms the lives of young people, empowering them to effectively lead society toward the ideals of artistic excellence, cultural openness, and social diversity. The national children's chorus vision is a world where choral music powerfully nourishes awareness of our most important human values.

Empowering youth leadership through music education as part of an exceptional national program.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$2,322,889$3,827,151▲ $1,504,262
Cash and Non-Interest-Bearing Accounts$851,361$657,468▼ $193,893
Prepaid Expenses and Deferred Charges$295,733$225,627▼ $70,106
Pledges and Grants Receivable$661,113$212,505▼ $448,608
Intangible Assets-$44,513-
Land, Buildings, and Equipment, Net-$11,772-
Total Assets$4,131,096$4,979,036▲ $847,940
Liabilities
Deferred Revenue$792,670$1,049,313▲ $256,643
Unsecured Notes Loans Payable$500,000$510,523▲ $10,523
Other Liabilities$222,630$216,738▼ $5,892
Accounts Payable and Accrued Expenses$245,968$182,223▼ $63,745
Total Liabilities$1,761,268$1,958,797▲ $197,529
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,400,000$2,000,000▲ $600,000
Net Assets Without Donor Restrictions$969,828$1,020,239▲ $50,411
Total Net Assets Fund Balance$2,369,828$3,020,239▲ $650,411
Total Liabilities and Net Assets / Fund Balance$4,131,096$4,979,036▲ $847,940

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$63,650$63,650
Equipment$11,772$11,089$22,861
Other Securities$3,827,151--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$1,269,127$1,000,000▲ $289,079-$2,558,206
2022$1,146,333-▲ $122,794-$1,269,127
2021$1,134,764---$1,134,764
2020$1,291,004-▼ $156,240-$1,134,764
2019$1,159,889---$1,159,889
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Luke McendarferArtistic DirectorFT$346,798$19,902$366,700
Luke McendarferArtistic Director & CEO-$346,798$19,902$366,700
Rose Cholakian Cf GroupVP & CFO / CFT$214,647-$214,647
Rose Cholakian Cf GroupVP & CFO / CFG LLC-$214,647-$214,647
Chelsea MorelSVP & COOFT$155,711$11,788$167,499
James T WheatleyVP & CCOFT$136,796$8,788$145,584
Pamela BlackstoneCPOFT$136,386$8,030$144,416

Board Members and Trustees

NameTitle
KAREN MURPHY O'BRIENChair
Bessie ChiangDirector
David MumfordDirector
Jessica KosmowskiDirector
Melissa TwomeyDirector
Ronald HohauserDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$1,366,140
Program Service Revenue
$4,800,364
Investment Income
$59,936
Other Revenue
$27,121
All Other Contributions
$1,336,140
Change in Net Assets
$-189,489

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$45,500Fair Market Value
Other Non Cash Contri Table1$20,650Fair Market Value
Total Noncash Contributions2$66,150-

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,253,561
Revenue Not Reported on Form 990
$518,222
Total Revenue per Audited Statements
$6,771,783
Total Revenue per Form 990
$6,253,561
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,208,942
Salaries, Compensation, and Employee Benefits$2,912,430
Grants and Similar Amounts Paid$321,678
Total Fundraising Expense$95,739
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,240,461$188,380-$1,428,841
Travel$1,243,105$4,608-$1,247,713
Current Officers, Directors, Trustees, and Key Employees$859,770$130,566-$990,336
Fees for Services Other$351,984$16,029$745$368,758
Payroll Taxes$209,489$131,516-$341,005
Occupancy$337,901--$337,901
Grants to Domestic Individuals$321,678--$321,678
Fees for Services Accounting-$206,468-$206,468
Other Expenses$88,354$119,655$20,805$109,159
Advertising$101,100--$101,100
Information Technology$96,786$1,918-$98,704
Other Employee Benefits$73,952$12,902-$86,854
All Other Expenses$28,471$53,866-$82,337
Pension Plan Contributions$55,679$9,715-$65,394
Office Expenses$32,923$5,823-$38,746
Fees for Services Legal$777$31,008-$31,785
Insurance$1,736$17,496-$19,232
Interest-$17,976-$17,976
Depreciation Depletion-$4,676-$4,676
Total Functional Expenses$5,388,279$959,032$95,739$6,443,050

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$6,443,050
Expenses per Audited Statements$6,121,372
Total Expenses per Audited Statements$6,121,372
Expenses Not Reported on Financial Statements$321,678
Other Expense Adjustments$321,678
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$120,600
Fundraising Direct Expenses$93,479
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala Event$120,600$120,600$92,768$27,832
Total Events$120,600$120,600$93,479$27,121
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Liabilities$216,738
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
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, Page 6, Part VI, Line 11B

“The form 990 is carefully reviewed by the controller, ceo and treasurer, and a copy is sent to each board member prior to filing.”

Form 990, Page 6, Part VI, Line 12C

“The organization monitors proposed or ongoing transactions for conflicts of interest and addresses any potential or actual conflicts. Board members, officers, and executive leadership or key employees are required to disclose real or potential conflicts at the time when such conflicts arise. Organization policies are reviewed at every quarterly meeting.”

Form 990, Page 6, Part VI, Line 15A

“Compensation is determined based on annual reviews, the financial condition of the organization and an analysis of competitive salaries in the field. Compensation arrangements are approved by the full board.”

Form 990, Page 6, Part VI, Line 15B

“Based on review and cost of living/merit increase. Compensation is determined by ceo, coo and outside controller.”

Form 990, Page 6, Part VI, Line 19

“Governing documents, conflicts of interest, whistle blower and record retention policy as well as financial statements are available upon written request.”

Form 990, Part VII

“Section a, line 11 - rose cholakian serves as vice president & chief financial officer of the organization, but is not an employee of the organization. The amount listed in column d (reportable compensation) was the total amount paid to cholakian financial group - an llc financial management firm that oversees the organization's financial activities, with rose cholakian as the organization's head consultant, along with additional employees of cholakian financial group who comprise the remainder of the organization's finance team.”

Filing and Contact Details

Filer

Filer Name
NATIONAL CHILDREN'S CHORUS
EIN
95-4353867
Phone
3102084208
Address
127 S BRAND BLVD SUITE 219, GLENDALE, CA 91204

Signing Officer

Name
Rose Cholakian Cf Group
Title
VP & CFO / CFG LLC
Phone
3102084208
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rose Cholakian Cf Group
Formed
1991
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
6
Employees
178
Volunteers
10

Preparer

Firm
1source Partners
Address
701 S HOWARD AVE STE 203, TAMPA, FL 33606
Preparer
Paul Degance
Phone
8132547222
Supplemental Narrative

Additional Explanations

Form 990

“The prior year information on form 990 part i is based on the prior tax filing period of 7/1/2022-8/30/2023.”

Form 990, Part III

“(continued from part iii, line 4a) the program focuses heavily on the building of key skills to create superb musical fluency, as well as reinforcing confidence, self-esteem, social awareness and personal development.”

Form 990, Part XI, Line 9

“Grants and other support to domestic individuals 321,678”

Financial Statement Notes

Schedule D, Page 4, Part XII, Line 4B

“Grants and other support to domestic individuals 321,678”

Raw XML AppendixShowing 400 of 609 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/Form990PartVIISectionAGrp/PersonNm8JAMES T WHEATLEY
IRS990/Form990PartVIISectionAGrp/PersonNm9PAMELA BLACKSTONE
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IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6ARTISTIC DIR
IRS990/Form990PartVIISectionAGrp/TitleTxt7SVP & COO
IRS990/Form990PartVIISectionAGrp/TitleTxt8VP & CCO
IRS990/Form990PartVIISectionAGrp/TitleTxt9CPO
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