American Federation of Musicians Local 325

Nonprofit profile at a glance

EIN
951033615
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
San Diego, CA, USA
Phone
6192764324
Rating
58
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$544,671
Expenses
$461,167
Assets
$1,012,867
Liabilities
$-2,911

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • LORIE KIRKELL (PRESIDENT)

Highest reported compensation

  • JAMES T DAVIES (TREASURER): $67,308 total reported compensation
  • KAREN HOYT (OFFICE MANAG): $56,887 total reported compensation
  • LORIE KIRKELL (PRESIDENT): $33,376 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote and educate the public regarding the benefits of the use of live music and to protect its members' wages and benefits.

What it reported doing in 2025

The promotion of live music and the protection of members' wages and benefits.

Operating model

Revenue model
Earned-program. 97% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 57% for direct work, and 43% for member benefits.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of voting board members are independent and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 90
  • Accountability: 5
  • Sustainability: 51
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 58.5%; rating input score 59
  • Program expense ratio: 71%; rating input score 71
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 15.3%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 2.2; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 35.2%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: 2.1% per year; rating input score 100; 23rd percentile among comparable filings
  • Revenue growth: 2.9% per year; rating input score 100; 24th percentile among comparable filings
  • Asset growth: 6.9% per year; rating input score 100; 44th percentile among comparable filings

Details

  • Where the money goes: 58.5% of revenue deployed · 71% of spending went to programs
  • Governance: 0 of 6 board members independent · 1 of 9 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $67K · 9 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 9 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Mission deployment rate scored 59/100.
  • High — Accountability: Governance controls: 7 of 8 not reported.
  • High — Sustainability: Officer compensation ratio scored 5/100.