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Sam First

Tax-deductible

Los Angeles, CA501(c)(3)Arts & Culture EIN 92-3968442Revenue $461K in FY2024

On file with the IRS6171 W Century Blvd Ste 180, 90045-5300 · Los Angeles, CATax-exempt since Feb 2024Publicly supported charity — 170(b)(1)(A)(vi)

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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.

501(c)(3) charity; gifts are tax-deductible.
76¢ of each $1 spent went to programs.
Run by 8 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Spent on programs
76%
of spending
Looks good: 76% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$35K
to officers and key staff · 11% of spending
Top officer’s pay lower than 70% of similar orgs
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.3 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $500
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$26K
15% of total assets
Looks good: liabilities are 15% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$461K
Spent
$313K
To programs
76%
Net assets
$148K

From the FY2024 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Feb 2024.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

76 cents of each dollar spent went to programs.

Program services 76% · $238K Management & general 16% · $49K Fundraising 8% · $26K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990; $35K paid to officers and key staff.

Part VII, Section A · reportable compensation
David Robaire
Executive & Artistic Director
$35,305Pt VII · Sec A
Kate Lally
Secretary
$0Pt VII · Sec A
Gerald Clayton
Board Member
$0Pt VII · Sec A
Charles Gaines
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Katrina Mohn
Board Member
$0Pt VII · Sec A
Christopher Godwin
Board Member
$0Pt VII · Sec A

David Robaire’s $35K as Executive & Artistic Director is at the 30th percentile of top reported officer pay among 2216 $100K–1M arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

See Sam First executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Fosters jazz growth and collaboration by connecting practitioners and audiences in a boundary-free performance space.

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Provided by the organization

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1 program · $238K · in their own filed words · FY2024
01

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.

$238Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Rita and Leo Greenland Family FoundationFY2024$500
Total grants receivedfrom 1 funder$500

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$461K
Ln 12
Gifts and grantsLn 1h$390K
Other incomeLn 4–11$57K
Fees for servicesLn 2g$13K
Money outPt IX
$313K
Ln 25
Programscol B$238K
Managementcol C$49K
Fundraisingcol D$26K
Owns and owesPt X
$148K
net assets · Ln 32
Cash and savingsLn 1–2$59K
Total assetsLn 16$174K
LiabilitiesLn 26$26K
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$390K
Noncash giftsLn 1g$123K
Fundraising eventsLn 1c$33K
Fees for servicesLn 2g$13K
Investment incomeLn 3$20
Other incomeLn 4–11$57K
Total revenueLn 12$461K
Assets in detailPt X, end of year
CashLn 1$59K
Cash and savings togetherLn 1–2$59K
Land, buildings, equipmentLn 10c$10K
Total assetsLn 16$174K
LiabilitiesLn 26$26K
Net assetsLn 32$148K
OperationsPt I, VI
EmployeesI 50
VolunteersI 68
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$59K
Land, buildings, equipmentLn 10c$0$10K
Total assetsLn 16$0$174K
LiabilitiesLn 26$0$26K
Net assetsLn 32$0$148K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$35K$21K$7K$7K
Other salaries and wagesLn 7$64K$54K$7K$3K
Pension plan contributionsLn 8$4K$3K$448$204
Payroll taxesLn 10$9K$8K$1K$466
Legal feesLn 11b$9K$9K
Accounting feesLn 11c$6K$6K
Other fees for servicesLn 11g$101K$85K$11K$5K
Advertising and promotionLn 12$7K$7K
Office expensesLn 13$4K$4K$476$216
Information technologyLn 14$11K$9K$1K$526
RoyaltiesLn 15$2K$1K$179$81
OccupancyLn 16$446$375$49$22
TravelLn 17$218$183$24$11
Depreciation, depletion and amortizationLn 22$476$400$52$24
InsuranceLn 23$4K$4K$466$212
Other expenses (24a–d)Ln 24$35K$31K$2K$1K
All other expensesLn 24e$20K$17K$2K$989
Total functional expensesLn 25$313K$238K$49K$26K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $461K$313K$148K$148K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support M · Noncash O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $460,597 revenue, 12 lines filed
I-8 Contributions and grants$389,640
I-9 Program service revenue$13,462
I-10 Investment income$20
I-11 Other revenue$57,475
I-12 Total revenue$460,597
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$113,080
I-16a Professional fundraising fees$0
I-17 Other expenses$199,720
I-18 Total expenses$312,800
I-19 Revenue less expenses$147,797
Part VI · Governance 8 of 8 board members independent, 5 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
Part VIII · Statement of revenue $460,597 across 11 lines filed
Lines not itemized here account for $63,974 of total revenue; see the IRS return.
VIII-1b Membership dues$3,950
VIII-1c Fundraising events$33,362
VIII-1f All other contributions, gifts and grants$352,328
VIII-1g Noncash contributions (included above)$122,606
VIII-1h Total contributions, gifts and grants$389,640
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $13,462$13,462
VIII-3 Investment incomeExcluded from tax $20$20
VIII-6 Net rental income or lossExcluded from tax $7,616$7,616
VIII-8 Net income from fundraising eventsExcluded from tax −$16,045−$16,045
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $1,930$1,930
VIII-12 Total revenueRelated to mission $77,436 · Unrelated business $0 · Excluded from tax −$6,479$460,597
Part IX · Statement of functional expenses $312,800 across 17 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $21,183 · Management $7,061 · Fundraising $7,061$35,305
IX-7 Other salaries and wagesPrograms $54,077 · Management $7,082 · Fundraising $3,219$64,378
IX-8 Pension plan contributionsPrograms $3,419 · Management $448 · Fundraising $204$4,071
IX-10 Payroll taxesPrograms $7,834 · Management $1,026 · Fundraising $466$9,326
IX-11b Legal feesManagement $8,927$8,927
IX-11c Accounting feesManagement $6,293$6,293
IX-11g Other fees for servicesPrograms $84,678 · Management $11,091 · Fundraising $5,040$100,809
IX-12 Advertising and promotionFundraising $7,231$7,231
IX-13 Office expensesPrograms $3,631 · Management $476 · Fundraising $216$4,323
IX-14 Information technologyPrograms $8,838 · Management $1,157 · Fundraising $526$10,521
IX-15 RoyaltiesPrograms $1,365 · Management $179 · Fundraising $81$1,625
IX-16 OccupancyPrograms $375 · Management $49 · Fundraising $22$446
IX-17 TravelPrograms $183 · Management $24 · Fundraising $11$218
IX-22 Depreciation, depletion and amortizationPrograms $400 · Management $52 · Fundraising $24$476
IX-23 InsurancePrograms $3,562 · Management $466 · Fundraising $212$4,240
IX-24 Other expenses (24a–d)Programs $31,361 · Management $2,382 · Fundraising $1,082$34,825
IX-24e All other expensesPrograms $16,621 · Management $2,176 · Fundraising $989$19,786
IX-25 Total functional expensesPrograms $237,527 · Management $48,889 · Fundraising $26,384$312,800
Part X · Balance sheet $174,292 assets, 11 lines filed
X-1 Cash, non-interest-bearing$59,099
X-4 Accounts receivable$2,992
X-8 Inventories for sale or use$12,677
X-10c Land, buildings and equipment, netStart of year $0$9,524
X-14 Intangible assets$90,000
X-16 Total assetsStart of year $0$174,292
X-17 Accounts payable and accrued expenses$21,061
X-25 Other liabilitiesStart of year $0$5,434
X-26 Total liabilitiesStart of year $0$26,495
X-32 Total net assets or fund balancesStart of year $0$147,797
X-33 Total liabilities and net assetsStart of year $0$174,292
Part XI · Reconciliation of net assets $147,797 net assets at year end
XI-1 Total revenue$460,597
XI-2 Total expenses$312,800
XI-3 Revenue less expenses$147,797
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$147,797

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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