Music Arts and Community Los Angeles
Nonprofit profile at a glance
- EIN
- 834458316
- IRS 990 coverage
- 2020–2025
- Forms available
- Form 990 2025, Form 990-N 2019
- Location
- Los Angeles, CA, USA
- Phone
- 2132016199
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Performing Arts Organizations
Reported finances
- Revenue
- $754,802
- Expenses
- $796,798
- Assets
- $178,028
- Liabilities
- $38,329
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- ALLEGRA PADILLA (EXECUTIVE DIRECTOR)
- SIDNEY KIMME (DEPUTY EXECUTIVE DIRECTOR)
Highest reported compensation
- ALLEGRA PADILLA (EXECUTIVE DIRECTOR): $125,948 total reported compensation
- SIDNEY KIMME (DEPUTY EXECUTIVE DIRECTOR): $119,821 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The mission of music arts and community los angeles (mac la), formerly known as friends of levitt pavilion - city of angels (levitt la) is to make live music accessible to all, creating stronger and more connected communities, creating opportunities in the creative economy while celebrating the diversity of our city and beyond.
What it reported doing in 2025
In 2025 mac la offered a hybrid season consisting of 10 in-person concerts at macarthur park that are also livestreamed, and four pop-up concerts in collaboration with partner organizations across los angeles such as the sidewalk project, pasadena job center, a macarthur park community clean up, and the goethe-institut los angeles. It is an opportunity to create new pathways of access, and it allowed for a deepening of community partnerships. Creating paid opportunities in the arts was also a goal for both performers and seasonal staff. The concerts and pop-ups promoted social cohesion in moderated settings after a period of stress, uncertainty, and loss. Bringing joy, hope, and unity through music to many. Levitt la also offered a workforce development opportunity where the organization faciliated acccess to jobs in the creative economy.
Operating model
- Revenue model
- Donor-supported. 89% of the money available for current operations came from contributions and gifts.
- 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. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 83
- Transparency & Controls: 92
- Accountability: 90
- Sustainability: 16
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 91.5%; rating input score 91
- Program expense ratio: 86.5%; rating input score 87
- Fundraising efficiency: $9.67 raised per $1 spent on fundraising; rating input score 34; 34th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd 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: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- 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: -5.6%; rating input score 18; 18th percentile among comparable filings
- Total-asset coverage ratio: 0.22; rating input score 12; 12th percentile among comparable filings
- Liabilities to assets ratio: 0.22; rating input score 24; 24th percentile among comparable filings
- Officer compensation ratio: 30.8%; rating input score 7; 7th percentile among comparable filings
Growth
- Program expense growth: 17.7% per year; rating input score 100; 76th percentile among comparable filings
- Revenue growth: 11.8% per year; rating input score 100; 66th percentile among comparable filings
- Asset growth: 28.7% per year; rating input score 100; 88th percentile among comparable filings
Details
- Where the money goes: 91.5% of revenue deployed · 86.5% of spending went to programs
- Governance: 7 of 7 board members independent · 6 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $690K in reported program spending
- Leadership: top reported pay $126K · 9 people listed
- Consistency: 31 of 31 current checks pass
- Schedules: 6 filed schedules · includes major donors
- Filing history: 5 filing years from 2020 to 2025
- 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.
- Moderate — Financial Efficiency: Fundraising efficiency scored 34/100.
- High — Sustainability: Operating margin scored 18/100.
- High — Sustainability: Total-asset coverage ratio scored 12/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Sustainability: Officer compensation ratio scored 7/100.
- High — Sustainability: Liabilities to assets ratio scored 24/100.