Choir of the Sound

Nonprofit profile at a glance

EIN
911151706
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023
Location
Seattle, WA, USA
Phone
2065289990
Rating
51
Verdict
MIXED
Rating confidence
Moderate
Sector
Singing, Choral

Reported finances

Revenue
$209,345
Expenses
$183,134
Assets
$282,859
Liabilities
$1,347

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

47 people listed

Executive titles in this filing

  • ERIC GOTTSCHALK (BOARD PRESIDENT)
  • SHAUNDRA HERRUD (VICE PRESIDENT)

Highest reported compensation

  • JEREMY D MATHIES (CONTRACTOR ARTISTIC DIRECTOR): $17,994 total reported compensation
  • AVERY M H GROENMANN (CONTRACTOR COLLABORATIVE PIANIST): $11,980 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The choirs mission is to enrich the lives of our community and our membership by sharing exceptional performances comprrised of diverse musical styles, blending our many talents to create a more perfect and pleasing musical whole

What it reported doing in 2024

Membership support technolgy, rehearsals and activities. To protect the health of our 90+ members and staff, we continied to use a rehearsal venue with an advanced system for improve air quaility, with strong technical infrasturcture to support remote rehearsal attendance and enough swuare footage to increase personal spacing during our weekly 3 hour rehearsals. We averaged 10 rehearsals per quarter to prepare each of our 4 concerts this year. Vaccinations for both flu and covid were still encouraged witht he continued attendance policy for ill member to jion rehearsal via zoom. Increased ecpenditures for business queality zoom account to providel inks and recodings for each rehearsal. We used professionals to improve the quaility for home rehearsals. We are also re introducion membership activities to strenghen continued membership.finally we invested in recording technology hiring professionals to record and stream each concert online providing remote viewing options for audience member we were unable to attend our live performances. We provided nealy 200 streaming links to our at home audience for family and friends

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 97% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 60
  • Accountability: 5
  • Sustainability: 52
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.2%; rating input score 60
  • Program expense ratio: 67.9%; rating input score 68
  • Fundraising efficiency: $3,814.2 raised per $1 spent on fundraising; rating input score 99; 99th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 12.5%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 1.54; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 49.1%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 6.4% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: 13.9% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 60.2% of revenue deployed · 67.9% of spending went to programs
  • Governance: 0 of 14 board members independent · 1 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $111K in reported program spending
  • Leadership: top reported pay $18K · 47 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Contacts: How to reach this organization
  • Money network: 33 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.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 4/100.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.