Southern California School Band and Orchestra Association
Public records show a registered, tax-exempt organization in good standing.
What it says it does
TO SUPPORT THE TEACHING OF INSTRUMENTAL MUSIC AT ALL GRADE LEVELS IN SOUTHERN CALIFORNIA BY PROVIDING EDUCATIONAL GUIDANCE AND EXPERTISE TO MUSIC EDUCATORS AND STUDENTS. WE ACCOMPLISH THIS THROUGH CONFERENCES/CLINICS, FESTIVAL/FIELD CHAMPIONSHIPS, PARADES, HONOR GROUPS, CONCERTS FOR STUDENTS IN SOUTHERN CALIFORNIA.
- Income
- $1.4 million
- Spending
- $1.4 million
- Spent on programs
- 93%
- Reserves
- 6 months of spending
- Largest source of income
- fees for its services, 93%
- Employees
- 1
- Volunteers
- 100
Source: Form 990 for the year ending June 30, 2026, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 88 out of 100. Higher than 75% of charities in its peer group (arts and culture, $1m to $10m).
Reserves
28 of 35Spendable reserves would cover 6.0 months of spending.
Debt
20 of 20It owes 13% of what it owns.
Living within its means
15 of 15Income exceeded spending by 2% of income.
Income trend
10 of 15Income fell 1% on the year before.
Spending floor
15 of 1593% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending June 30, 2026, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 53 out of 100. Higher than 8% of charities in its peer group (arts and culture, $1m to $10m).
Independent board
25 of 2517 of 17 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.
Independent check of accounts
0 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 June 30, 2026, 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 (6)
- $402,979 spent. FIELD ADJUDICATION/CHAMPIONSHIP - FIELD ADJUDICATION PERFORMS SIMILAR FUNCTIONS TO THOSE OF PARADE ADJUDICATION, BUT AS THEY APPLY TO COMPETITIVE MARCHING EVENTS HELD ON THE FOOTBALL FIELD. OF MORE RECENT ORIGIN, THIS AREA OF ACTIVITY HAS BEEN GROWING IN POPULARITY AMONG SCHOOL BANDS IN SOUTHERN CALIFORNIA. LOCAL TOURNAMENT HOSTS CONTRACT WITH SCSBOA TO PROVIDE ADJUDICATION THAT IS CONSISTENT WITH THE GOALS OF MUSIC EDUCATION AND TO ENSURE TO POTENTIAL ENTRANTS THAT SUCH GOALS WILL GUIDE THE PLANNING AND EXECUTION OF THE EVENT. IN RECOGNITION OF THE POPULARITY OF FIELD PERFORMANCE SCSBOA PROVIDES FOR THE MEMBERSHIP A SEASON-CULMINATING CHAMPIONSHIP EVENT ADMINISTERED DIRECTLY BY THE ASSOCIATION FOR THE PURPOSE OF ACKNOWLEDGING OUTSTANDING ACHIEVEMENT WHILE MAINTANING ADHERENCE TO THE PHILOSOPHICAL TENETS OF MUSIC EDUCATION.
- $330,253 spent. ANNUAL CONFERENCE-PROVIDE AN EDUCATIONAL OPPORTUNITY FOR TEACHERS AND STUDENTS
- $262,760 spent. FESTIVALS/PARADES - ACTIVITY IN THIS AREA IS BASED ON THE BELIEF THAT PARTICIPATION IN THE EXPERTLY ADJUDICATED MUSIC FESTIVALS AND PARADES OFFER STUDENTS THE OPPORTUNITY OF ACHIEVING A HIGH STANDARD OF MUSIC PERFORMANCES THROUGH ACCESS TO QUALITY MUSIC LITERATURE IDENTIFIED ON THE ASSOCIATION'S MUSIC LIST AND ADJUDICATION BY TRAINED AND QUALIFIED EXPERTS IN THE MUSIC EDUCATION. WE BELIEVE THAT THE COMMENTS AND SUGGESTIONS OF THESE ADJUDICATORS WILL HELP THE IMPROVEMENT OF EACH SOLOIST, ENSEMBLE OR PERFORMING ORGANIZATION. SCSBOA SANCTIONS AND PROVIDES JUDGES FOR FESTIVALS THROUGHOUT SOUTHERN CALIFORNIA SO THAT STUDENTS AND THEIR TEACHERS CAN BENEFIT FROM THESE EXPERIENCES
- $171,063 spent. SCHOOL AND HONOR GROUPS - SCSBOA SPONSOR THE ALL SOUTHERN CALIFORNIA HIGH SCHOOL HONOR GROUPS AND THE ALL SOUTHERN CALIFORNIA MIDDLE SCHOOL HONOR GROUPS AND ALL SOUTHERN CALIFORNIA JAZZ HONOR GROUPS
- $115,041 spent. OTHER PROGRAM SERVICES
- $15,344 spent. OTHER PROGRAM SERVICES
Source: Form 990 for the year ending June 30, 2026, 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 October 13, 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 October 13, 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 October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2026.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since January 1969.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 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 21, 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.