Harmonium Inc

Nonprofit profile at a glance

EIN
510172471
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
San Diego, CA, USA
Phone
8586843080
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Children's, Youth Services

Official website

Reported finances

Revenue
$15,253,631
Expenses
$15,242,974
Assets
$3,465,846
Liabilities
$1,425,143

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

Leadership & pay

11 people listed

Executive titles in this filing

  • Rosa Ana Lozada (Chief Executive Officer)

Highest reported compensation

  • Rosa Ana Lozada (Chief Executive Officer): $245,145 total reported compensation
  • Carole Steele (Chief Programs Officer): $156,151 total reported compensation
  • Vanessa Arteaga (Progam Director): $121,558 total reported compensation

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

Overview

Mission

Harmonium is a nonprofit 501c3 organization that reaches more than 30,000 San Diegans annually. Our collaborative, innovative programs provide quality integrated services that are culturally appropriate, trauma informed and customized to meet the needs of children, youth and their families in communities throughout San Diego.

What it reported doing in 2024

The Childrens Program Division offers services to over 4,500 school age students in San Diego. Our caring and experienced staff is trained to foster a safe, creative, and educational environment for children with activities in arts and crafts, science, music, martial arts, sports and more.Extended School Day Programs are known as PrimeTime Harmonium operates 35 PrimeTime extended school day programs for children in K-8th grade throughout San Diego Unified School District. Approximately 4,000 elementary and middle school children participate in this free program daily. Klassic Kids Before and After School Care Harmonium offers licensed childcare to over 500 school-aged children at school sites on the school grounds of San Diego Unified School District. With a low ratio of 1 staff member per 14 children, our Klassic Kids program focuses on children from K-6th grade. Our Klassic Kids programs follow a social-emotional model and provides before and after school care and full-day care at designated sites on non-school days in a creative educational environment.

Operating model

Revenue model
Earned-program. 95% of the money available for current operations came from fees and other program revenue.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 69
  • Accountability: 100
  • Sustainability: 27
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.7%; rating input score 87
  • Program expense ratio: 86.8%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.1%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 0.23; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: 0.41; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 4.9%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: 5.4% per year; rating input score 100; 45th percentile among comparable filings
  • Revenue growth: 2.3% per year; rating input score 100; 20th percentile among comparable filings
  • Asset growth: 4.2% per year; rating input score 100; 30th percentile among comparable filings

Details

  • Where the money goes: 86.7% of revenue deployed · 86.8% of spending went to programs
  • Governance: 6 of 6 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $13.2M in reported program spending
  • Leadership: top reported pay $245K · 11 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $236K reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.
  • Review — Sustainability: Officer compensation ratio scored 52/100.