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Nonprofit · EIN 92-3968442

SAM FIRST

Tax-exempt · LOS ANGELES, CA 90045

Financials

$461K$313K2024
Revenue Expenses · by fiscal year end
Financials of SAM FIRST by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$460,597$312,800$147,797$174,292$26,495$147,797
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$389,640
Membership dues
$3,950
Program service revenue
$13,462
Investment income
$20
Net rental income
$7,616
Net income from fundraising events
-$16,045
Net income from sales of inventory
$63,974
Other revenue
$57,475

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$35,305
Other salaries and wages
$64,378
Salaries, compensation and benefits (total)
$113,080
Professional fundraising fees
$0
Legal fees
$8,927
Accounting fees
$6,293
Occupancy
$446
Travel
$218
Depreciation
$476
Program services (functional)
$237,527
Management and general (functional)
$48,889
Fundraising (functional)
$26,384

Balance sheet and other

Total assets, start of year
$0
Total assets, end of year
$174,292
Total liabilities, end of year
$26,495
Net assets, end of year
$147,797
Land, buildings and equipment
$9,524
Gross receipts
$525,538
Employees
0
Volunteers
8
Year formed
2023
State of legal domicile
CA

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2024, highest compensation first.

NameTitleHours / weekCompensation
DAVID ROBAIREEXECUTIVE & ARTISTIC DIRECTOR
Trustee or director, Officer
40$35,305
PAUL SOLOMONCHAIR
Trustee or director, Officer
5$0
KATE LALLYSECRETARY
Trustee or director, Officer
5$0
GERALD CLAYTONBOARD MEMBER
Trustee or director
6$0
CHARLES GAINESBOARD MEMBER
Trustee or director
3$0
DANIEL SEEFFBOARD MEMBER
Trustee or director
0$0
KAREN HOHMAN ALMEIDABOARD MEMBER
Trustee or director
2$0
KATRINA MOHNBOARD MEMBER
Trustee or director
2$0
CHRISTOPHER GODWINBOARD MEMBER
Trustee or director
3$0

Address and contacts

Address (IRS master file)
6171 W CENTURY BLVD STE 180, LOS ANGELES, CA 90045-5300
Principal officer (990 for 2024)
DAVID ROBAIRE, 6171 W CENTURY BLVD 355, LOS ANGELES, CA 90045
Signed the 990
DAVID ROBAIRE, EXECUTIVE & ARTISTIC DIRECTOR
Phone
(424) 800-2006
990-N for 2023 filed under this EIN
Most likely by a chapter, club or affiliate (it says receipts are normally $50,000 or less). Officer: Paul Solomon, 6171 W Century Blvd Ste 355, Los Angeles CA 90045. Mailing address: 6171 W Century Blvd Ste 355, Los Angeles CA 90045.
Return prepared by
KSP CONSULTING

California records

California keeps its own records of charities and corporations. Search them by EIN 92-3968442 or by the name SAM FIRST.

Attorney General, Registry of Charities and Fundraisers
Registration status and filed reports (CT-TR-1, RRF-1)

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.

990 for the year ended December 31, 2024

Program accomplishments

  • 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.
    Expenses $237,527 · revenue $77,436

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990-N on file

IRS record

EIN
92-3968442
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2024
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$174,292
Income (IRS master file)
$525,538

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$460,597$312,800$174,292XML
990-N for 2023
Officer: Paul Solomon
Filed under this EIN, most likely by a chapter or affiliate
December 31, 2023≤ $50,000 receipts––e-Postcard

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 92-3968442).

Questions about SAM FIRST

What is the EIN of SAM FIRST?
The employer identification number (EIN) of SAM FIRST is 92-3968442.
Is SAM FIRST tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2024.
Are donations to SAM FIRST tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does SAM FIRST file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of SAM FIRST due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did SAM FIRST last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of SAM FIRST?
The 990 for the year ended December 31, 2024 names DAVID ROBAIRE.
Who are the officers and directors of SAM FIRST?
The 990 for the year ended December 31, 2024 lists 9 people; 1 received compensation from the organization, the highest $35,305 (DAVID ROBAIRE, EXECUTIVE & ARTISTIC DIRECTOR).
How much revenue does SAM FIRST have?
On its 990 for the year ended December 31, 2024 it reported revenue of $460,597, expenses of $312,800 and total assets of $174,292 at year end.

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