Sam First

Nonprofit profile at a glance

EIN
923968442
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-N 2023
Location
Los Angeles, CA, USA
Phone
4248002006
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Music

Reported finances

Revenue
$460,597
Expenses
$312,800
Assets
$174,292
Liabilities
$26,495

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

Leadership & pay

9 people listed

Highest reported compensation

  • DAVID ROBAIRE (EXECUTIVE & ARTISTIC DIRECTOR): $35,305 total reported compensation

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

Overview

Mission

The mission of sam first is to provide a vibrant center for regional, national, and international practitioners of jazz and to foster the growth and engagement of the jazz community in los angeles.as a space designed without an elevated stage, we seek to remove the boundary between performers and audiences to promote in-person collaboration, the formation of new relationships, and the creation of original music that takes risks and pushes boundaries.

What it reported doing in 2024

Sam first is a nonprofit jazz club in the westchester neighborhood of los angeles, near the lax airport. Grammy-winning musician billy childs has called us "an essential part of the la music scene an important part of the cultural landscape of this city."we present live jazz five nights a week, every week. Artists perform two sets nightly (7:30 pm; 9:30 pm). Annually, we present 259 shows (518 sets), support 760+ musicians, and engage 15,000+ audience members in-person and via livestream through performances, a weekly community jam session, and our record label.we engage musicians in our community through our weekly tuesday happenings series - hosted primarily by grammy-nominated musician gerald clayton. Each tuesday, the house band plays a set; the second set is opened to community members who join the house band and participate in a community jam session (developing their artistry). We have everyone from first-timers on stage to professionals - all of whom have become regulars for these weekly nights, which have taken on a special culture of their own. We create an inclusive atmosphere that encourages the playfulness and relational community aspect of jazz.we also have our sam first records label, where we document live performances at the club for record releases. Our current collaboration is with anthony wilson. Previous recording projects have featured larry goldings, devin daniels, and rachel eckroth.

Operating model

Revenue model
Donor-supported. 96% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 92
  • Accountability: 69
  • Sustainability: 53
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.9%; rating input score 60
  • Program expense ratio: 75.9%; rating input score 76
  • Fundraising efficiency: $14.77 raised per $1 spent on fundraising; rating input score 50; 50th 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: 100%; rating input score 100; 63rd 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: 32.1%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 0.56; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 11.3%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 59.9% of revenue deployed · 75.9% of spending went to programs
  • Governance: 8 of 8 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $238K in reported program spending
  • Leadership: top reported pay $35K · 9 people listed
  • Consistency: 32 of 32 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Governance controls: 5 of 7 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 50/100.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.
  • High — Sustainability: Officer compensation ratio scored 28/100.