Sam First
Public records show a registered, tax-exempt organization in good standing.
What it says it does
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.
- Income
- $460,597
- Spending
- $312,800
- Spent on programs
- 76%
- Reserves
- 5.3 months of spending
- Largest source of income
- donations and private grants, 85%
- Employees
- 0
- Volunteers
- 8
- Highest pay
- $35,305, executive & artistic director
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 78 out of 100. Higher than 53% of charities in its peer group (arts and culture, $250k to $1m).
Reserves
20 of 35Spendable reserves would cover 5.3 months of spending.
Debt
16 of 20It owes 15% of what it owns.
Living within its means
15 of 15Income exceeded spending by 32% of income.
Spending floor
15 of 1576% of spending went to programs and raising each dollar of donations cost 7 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 56 out of 100. Higher than 24% of charities in its peer group (arts and culture, $250k to $1m).
Independent board
25 of 258 of 8 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $237,527 spent. 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.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since February 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.