Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
SOL-LA Music Academy Inc
Employer identification number
26-2128710
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (see instructions)
..................
12
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.................................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2013.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2012.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2013.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
101,805
98,952
108,500
209,602
279,158
798,017
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
74,278
118,949
156,648
179,960
279,388
809,223
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
0
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
0
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
6
Total. Add lines 1 through 5.
176,083
217,901
265,148
389,562
558,546
1,607,240
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
81,438
26,783
95,622
54,526
73,440
331,809
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
0
c
Add lines 7a and 7b..
81,438
26,783
95,622
54,526
73,440
331,809
8
Public support (Subtract line 7c from line 6.)
1,275,431
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
176,083
217,901
265,148
389,562
558,546
1,607,240
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
0
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
0
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
0
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
18,528
-1,635
2,735
525
20,153
13
Total support. (Add lines 9, 10c, 11, and 12.)..
176,083
236,429
263,513
392,297
559,071
1,627,393
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
78.370 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
0 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2013.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2012.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
13000170
Software Version:
2013v4.0
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
SOL-LA Music Academy Inc
Employer identification number
26-2128710
Return Reference
Explanation
Form 990, Part III, Line 4d: Other Program Services Description
OTHER PROGRAM SERVICES 4: SOL-LA Student and Adult Education:Throughout the school year, SOL-LA conducts master classes, workshops, coaching, and group classes for public and private Elementary, Middle and High School students by highly accomplished teachers and performers. A unique aspect of the SOL-LA program is its Parent and Faculty Education program, a series of informal lectures within the community that inform the public about the benefits of music education as a critical component of general education. College and High School Mentor Program:SOL-LAs program for UCLA Herb Alpert School of Music and university music students provides teaching experience and job opportunities, working with highly accomplished leading educators in the field of music and the performing arts. Advanced-level high school students are given the opportunity to work with SOL-LA faculty, while mentoring younger students through after-school instrumental practice sessions. The role of the mentor is to serve as a practice supervisor, coach, friend and role model and introduces mentors to the art of teaching.SOL-LA launched a community arts outreach program reaching approximately 1,000 pre-school, kindergarten and 1st grade students in 40 local public and private schools, where students participate in community service by creating art and music projects associated with the narrations, which are exhibited at the corresponding events. Young students are presented with certificates of community service to the arts and are invited to participate in free SOL-LA group classes on campus.With the extensive art program at local public and private schools, the involvement of SOL-LA and Saint Anne School students, UCLA and school partners, and theatre goers, the series has reached approximately 2,000 people.
Form 990, Part VI, Line 11b: Form 990 Review Process
A Board member prepares the form 990. The Executive Director, Treasurer and Chairman review the forms prior to filing. Any needed changes are made for filing of the forms. A copy of the complete 990 is then made available to all Board members.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
All board members sign a statement annually disclosing all relationships and interests that may give rise to a conflict. Any noted conflicts are brought to the attention of the Chairman of the Board. All conflicts are then brought before the entire Board for discussion and appropriate corrective action.To date there have been no conflicts.
Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
The Board's Compensation Committee (consisting of at least two Directors) reviews the Executive Director's salary and weighs (a) the fact that the 2013-2014 Executive Director functions both as the Chief Operating Officer as well as an integral part of the fund raising team, for a total of approximately 48 hours/week of service against (b) current similar salaries in Southern California, a primary survey of which is published annually by the Center for Nonprofit Management entitled "Compensation and Benefits Survey for Southern & Central California Nonprofit Organizations". The Compensation Committee then makes a recommendation for the Executive Director's salary. The Board as a whole then votes at its annual Board meeting on the Executive Director's as well as the Founder/Director's salaries. As Founder, the Director volunteered more than 50% of her time and accepted lower compensation as the organization establishes it's infrastructure.
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
The following organizational documents of SOL-LAs are available for inspection or copying at the organization's office during normal business hours at no charge, except for a nominal copying fee:1) Tax Exemption Application2) IRS Determination letter3) Articles of Incorporation4) By-Laws5) Form 990 for the most recent and prior two years. The public inspection copy of the Form 990 will not include Schedule A or the Schedule B.The most updated versions of all of the preceding forms will be available.When responding to a public inspection request for any organizational document or Form 990 by anyone, SOL-LA will fulfill such request in a timely fashion without inquiring as to the reason for the public inspection request.
Other Changes In Net Assets Or Fund Balances - Other Increases
Rounding = $1
Supplemental information
Since the 1980's, public school cutbacks in the arts have left our youth bereft of an essential part of education. Founded in 2007 as a non-profit 501(c) 3 performing arts community school, SOL-LA's programs are designed to fill the gap in our youth's music education by providing comprehensive music and performing arts education from early childhood through high school and, through music, transform the lives of children and the communities around them. SOL-LA Music Academy was built upon five basic commitments: (1) To provide innovative arts education to children from all backgrounds and income levels. (2) To enable students of all socio-economic backgrounds to develop strong artistic and musical educational foundations. (3) To develop the artistic abilities and technical skill of students through instrumental studies and the language of music and the performing arts. (4) To create bridges across diverse cultures and communities thorough music education and to make music relevant and exciting to today's youth. (5) To foster a creative community for students by providing artistic mentors and an environment for students to bond through health, joyful and creative pursuits. SOL-LA students study instrumental music, a range of ensemble classes, music theory and choral classes on campus and at satellite locations. The research-based program begins with foundational instruction and proceeds through an interactive program of individual and group instruction in instrumental music, music composition and theory, and performance to provide for optimal growth. The success of our program rests on the diversity of our student/parent community, the strength of our core curriculum, the high quality of our music faculty, and performance-based programs that foster a sense of community through weekly recitals, regular group class performances, monthly performance recitals and participation in master classes by world renowned guest artists. Since SOL-LA's inception, we have been committed to attracting, engaging and serving children for whom quality music education would not otherwise be available.SOL-LAs satellite music program at Saint Anne School, the only nonpublic Title I school in Santa Monica, is flourishing. SOL-LA provides music instruction at no cost to students at Saint Anne School, where more than 50% of families meet the Federal Food Program poverty criteria. In 2010, SOL-LA formed a partnership with Crossroads Schools Elizabeth Mandell Music Institute (EMMI) and the Crossroads Community Outreach Foundation (CCOF) to provide music education at Saint Anne School. The Saint Anne music program began with a fourth grade class of 18 beginning violin and cello students and has grown rapidly to now serve 230 K-8 students. In addition, starting in 2013-14, Saint Anne School students are eligible to attend string ensemble, theory and chorus classes on the SOL-LA campus at no cost. Our outreach goes beyond partnerships. SOL-LA's teaching practices embody the belief that building a supportive community is integral to making a difference in the lives of children. In addition to offering events to the community throughout the year, SOL-LA has become a collaborative resource in the community to build strong networks and partnerships among education institutions, performing arts organizations, families and community organizations.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.