San Diego Early Music Society

Nonprofit profile at a glance

EIN
330012984
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-EZ 2021
Location
San Diego, CA, USA
Phone
6192918246
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$273,865
Expenses
$233,503
Assets
$653,015
Liabilities
$0

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

Leadership & pay

8 people listed

Executive titles in this filing

  • Laurent Planchon (Vice President)
  • Kathlyn Robbins (President)

Highest reported compensation

  • Pamela Narbona Jerez (Executive Dir.): $12,656 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 San Diego Early Music Society (SDEMS) fosters the appreciation and performance of early music (music of the Medieval, Renaissance, and Baroque periods) in the greater San Diego area through concert presentations. SDEMS seeks to diversify and enhance cultural life in our community by presenting outstanding concerts by internationally recognized musicians. Early music is an important branch of the Western cultural tradition that is underserved by mainstream musical organizations in San Diego. SDEMS performances often feature the use of musical instruments and performance practices appropriate to the period in which the music was composed.

What it reported doing in 2024

The San Diego Early Music Society fosters the appreciation of music written before 1800 in the greater San Diego area through performances and educational outreach. The Society seeks to enhance cultural offerings in San Diego by presenting outstanding concerts by internationally recognized musicians. Early music is an important branch of the Western cultural tradition that is not represented in programming by other musical organizations in San Diego. Performances by San Diego Early Music Society guest artists feature musical instruments and performance practices appropriate to the period in which the music was composed; these instruments are always a focal point of early music performances.During the 2024-2025 season, the Society presented seven Main Series concerts featuring international artists, and three Solo Series showcasing one soloist from the US and two international artists. The Society also hosted multiple outreach events in cities across the county, serving dozens of community members and students and employing local and visiting artists. These events were free and open to the public, and set up in collaboration with colleges, churches, and other local arts organizations. This season, the Society hosted the third annual San Diego Early Music Showcase and the second Early Music Sing-Along. These one-day events were free to the public and generated a lot of interest and attention among new patrons.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

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

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 92
  • Accountability: 0
  • Sustainability: 65
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.4%; rating input score 64
  • Program expense ratio: 73.1%; rating input score 73
  • Fundraising efficiency: $29.9 raised per $1 spent on fundraising; rating input score 67; 67th 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: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 0 of 8 controls in place; rating input score 0
    • 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: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 14.7%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 2.8; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 5.4%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 11.5% per year; rating input score 100; 73rd percentile among comparable filings
  • Revenue growth: 15.9% per year; rating input score 100; 83rd percentile among comparable filings
  • Asset growth: 22.9% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 64.4% of revenue deployed · 73.1% of spending went to programs
  • Governance: 0 of 7 board members independent · 0 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $171K in reported program spending
  • Leadership: top reported pay $13K · 8 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 4 filing years from 2019 to 2024
  • 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.

Key Signals

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

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 7 of 7 not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.