Lake County Symphony Association Inc

Nonprofit profile at a glance

EIN
942577725
IRS 990 coverage
2021–2025
Forms available
Form 990 2025, Form 990-EZ 2020
Location
Lakeport, CA, USA
Phone
6512382822
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Music

Official website

Reported finances

Revenue
$234,845
Expenses
$102,049
Assets
$817,024
Liabilities
$2,252

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

Leadership & pay

12 people listed

Executive titles in this filing

  • CAMM LINDEN (President)
  • HENRY BORNSTEIN (Vice President)

Highest reported compensation

  • JOHN PARKINSON (Director): $8,600 total reported compensation
  • ANDI SKELTON (Director): $3,200 total reported compensation
  • THOMAS GANOUNG (Director): $3,017 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 provide Lake County with classical and "Pop" music through the Symphony, adult and youth orchestras, and to provide scholarships to students.

What it reported doing in 2025

The Allegro Scholarship program was donated to LCSA by the Vogel Foundation in 2021 and has been operating under that umbrella since then. The purpose of the program is to provide partial and full scholarship assistance to qualified talented and gifted students in financial need and to defray the costs of tuition and educational materials. Allegro also provides assistance to underserved music students and occasionally provides special grants to qualified students assist with college expenses. Support is also provided to encourage and enable music students to view and attend high quality music concerts. Allegro supports local community and youth orchestra ensembles as well.

Operating model

Revenue model
Donor-supported. 72% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 95% 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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 90
  • Accountability: 69
  • Sustainability: 77
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48.6%; rating input score 49
  • Program expense ratio: 94.5%; rating input score 95
  • Fundraising efficiency: Limited

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th 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: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 56.5%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 8.01; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 16.4%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: 13.6% per year; rating input score 100; 75th percentile among comparable filings
  • Revenue growth: 12.6% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: 22.4% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 48.6% of revenue deployed · 94.5% of spending went to programs
  • Governance: 12 of 12 board members independent · 2 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $96K in reported program spending
  • Leadership: top reported pay $9K · 12 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 49/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Officer compensation ratio scored 22/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.