Del Sol Performing Arts Organization
Nonprofit profile at a glance
- EIN
- 201748898
- IRS 990 coverage
- 2018–2024
- Forms available
- Form 990 2024
- Location
- San Francisco, CA, USA
- Phone
- 4153740074
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Performing Arts Organizations
Reported finances
- Revenue
- $250,013
- Expenses
- $273,156
- Assets
- $371,909
- Liabilities
- $2,337
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- JANE S KUMIN (PRESIDENT)
Highest reported compensation
- KATHRYN BATES (ASSISTANT SE): $46,179 total reported compensation
- CHARLTON LEE (ARTISTIC DIR): $46,179 total reported compensation
- HYEYUNG J YOON (DIRECTOR): $45,179 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To increase the public's understanding and appreciation of contemporary chamber music and make this art form more accessible through the del sol string quartet's concert performances, commissioning of composers, recordings and educational outreach.
What it reported doing in 2024
Concert performances: in 2024 the del sol string quartet performed 57 concerts (with 17 premieres), continuing to bring adventurous new chamber music to the public. These included local concerts in san francisco and the bay area, as well as national touring concerts. Highlights of del sol's 2024 concerts include: 1)three sold-out performances in january of a new, multi-media production of huang ruo's "angel island" for voices & string quartet, with the choir of trinity wall street, at brooklyn academy of music in brooklyn, ny. This powerful piece, commissioned by del sol and premiered in san francisco in 2021, explores our nation's discriminatory immigration history through the poems carved by chinese immigrants into the barracks walls while detained on angel island during the years of the chinese exclusion act. 2)two keynote performances in april for the asian classical music initiative conference at st. Mary's university in los angeles; and community concerts in july in santa fe and albuquerque, nm, in connection with santa fe opera's production of "the righteous," an opera by gregory spears. 3)the first year of our angel island concert series, with five concerts performed in the detention barracks of the historic immigration center on the island. Del sol also performed several other local concerts in san francisco, including for the city's 1st cambodian day celebration in september, which attracted thousands of attendees, as well as performing at a variety of venues in other bay area cities.
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 100% 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 98
- Transparency & Controls: 92
- Accountability: 50
- Sustainability: 31
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 95.6%; rating input score 96
- Fundraising efficiency: $760.12 raised per $1 spent on fundraising; rating input score 97; 97th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 66.7%; rating input score 67; 18th percentile among comparable filings
- Governance controls: 2 of 8 controls in place; rating input score 25
- 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: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -9.3%; rating input score 23; 23rd percentile among comparable filings
- Total-asset coverage ratio: 1.36; rating input score 49; 49th percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 48; 48th percentile among comparable filings
- Officer compensation ratio: 50.4%; rating input score 4; 4th percentile among comparable filings
Growth
- Program expense growth: 6.1% per year; rating input score 100; 58th percentile among comparable filings
- Revenue growth: 0.5% per year; rating input score 100; 26th percentile among comparable filings
- Asset growth: 1.3% per year; rating input score 100; 30th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 95.6% of spending went to programs
- Governance: 6 of 9 board members independent · 2 of 8 filing controls reported
- Programs: 4 filed program accomplishments · $261K in reported program spending
- Leadership: top reported pay $46K · 11 people listed
- Consistency: 25 of 25 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 6 filing years from 2018 to 2024
- Contacts: How to reach this organization
- Money network: 3 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: Governance controls: 5 of 7 not reported.
- High — Sustainability: Operating margin scored 23/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
- High — Sustainability: Officer compensation ratio scored 4/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 48/100.