Encinitas School of Music

Nonprofit profile at a glance

EIN
330921083
IRS 990-EZ coverage
2010–2025
Forms available
Form 990-EZ 2025, Form 990-N 2024
Location
Encinitas, CA, USA
Rating
35
Verdict
REVIEW
Rating confidence
Moderate
Sector
Educational Services and Schools - Other

Reported finances

Revenue
$56,773
Expenses
$81,306
Assets
$48,312
Liabilities
$16,691

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

Leadership & pay

4 people listed

Executive titles in this filing

  • STEPHEN ROLLINS (DIRECTOR - PRESIDENT)
  • PATRICIA CHAVARRIA (VICE PRESIDENT)

People named in this filing

  • STEPHEN ROLLINS (DIRECTOR - PRESIDENT)
  • PATRICIA CHAVARRIA (VICE PRESIDENT)
  • LISA ISAACSON (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

See schedule O

What it reported doing in 2025

Performances in and around our city for students who want to perform for the public

Operating model

Revenue model
Earned-program. 78% of the money available for current operations came from fees and other program revenue.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 82
  • Sustainability: 25
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -43.2%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 0.59; rating input score 35; 35th percentile among comparable filings
  • Liabilities to assets ratio: 0.35; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -20.2% per year; rating input score 0; 19th percentile among comparable filings
  • Revenue growth: -5.1% per year; rating input score 0; 34th percentile among comparable filings
  • Asset growth: 6.2% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Sustainability: Operating margin scored 14/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
  • High — Sustainability: Liabilities to assets ratio scored 9/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.