STRATEGY STUDIO / PUBLIC DATA EXPLORER

WASHINGTON SQUARE ASSOCIATION MUSIC FUND: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
WASHINGTON SQUARE ASSOCIATION MUSIC FUND (EIN 13-6162576)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-05-10
IRS object ID
202411319349300011
Schema version
2023v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-05-10T07:45:08-04:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN201590513PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MICHAEL C HORWITZ CPA PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line176 MASSAPEQUA AVEAddressLine1Txt
CityMASSAPEQUACityNm
State AbbreviationNYStateAbbreviationCd
ZIP11758ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN136162576EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1WASHINGTON SQUARE ASSOCIATIONBusinessNameLine1Txt
Business Name Line2MUSIC FUNDBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlWASHBusinessNameControlTxt
Phone9178554205PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1066AddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP100140706ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMARGARET FRIEDMANPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone9178554205PhoneNum
Signature2024-05-08SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstMARGARETPersonFirstNm
Person LastFRIEDMANPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMICHAEL C HORWITZPreparerPersonNm
PTINP00103729PTIN
Phone5167957100PhoneNum
Preparation2024-05-08PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMARGARET FRIEDMANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1066AddressLine1Txt
Address Line2PO BOX 1066AddressLine2Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10014ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$96,616GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWS-MF-ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Activity Or MissionCULTURAL AND EDUCATIONALActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$89,959PYContributionsGrantsAmt
CY Contributions Grants$96,605CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$4PYInvestmentIncomeAmt
CY Investment Income$11CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$89,963PYTotalRevenueAmt
CY Total Revenue$96,616CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$14,769PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$2,025CYTotalFundraisingExpenseAmt
PY Other Expenses$78,915PYOtherExpensesAmt
CY Other Expenses$97,278CYOtherExpensesAmt
PY Total Expenses$93,684PYTotalExpensesAmt
CY Total Expenses$97,278CYTotalExpensesAmt
PY Revenues Less Expenses-$3,721PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$662CYRevenuesLessExpensesAmt
Total Assets BOY$86,730TotalAssetsBOYAmt
Total Assets EOY$86,068TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$86,730NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$86,068NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionCULTURAL AND EDUCATIONALMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$10,000ExpenseAmt
DescPRESENTS FREE OUTDOOR CLASSICAL MUSIC AND CLASSIC JAZZ CONCERTS EACH SUMMER IN WASHINGTON SQUARE PARK NYC AND IN NEIGHBORING COMMUNITY BUILDINGS.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$76,472ExpenseAmt
DescPRESENTS FREE CLASSICAL AND JAZZ CONCERTS EACH SUMMER IN WASHINGTON SQUARE PARK AND IN NEIGHBORHOOD BUILDINGSDesc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$76,472TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$86,472TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document21IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMARGARET FRIEDMANPersonNm
Phone9178554205PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11261 FIFTH AVEAddressLine1Txt
Address Line21261 FIFTH AVEAddressLine2Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10029ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
SUGAR BARRY
DIRECTOR3.00Yes (X)$0$0$0
MARGARET FRIEDMAN
EXECUTIVE DI10.00Yes (X)$0$0$0
MICHAEL HORWITZ
TREASURER1.00Yes (X)$0$0$0Yes (X)
ARLENE PERALTA-AVILA
DIRECTOR1.00Yes (X)$0$0$0
WALTER PRIMOFF
SECRETARY1.00Yes (X)$0$0$0
LOIS RAKOFF
DIRECTOR1.00Yes (X)$0$0$0
LAIMA SILEKIS-HOOD
CHAIR5.00Yes (X)$0$0$0Yes (X)
BC VERMEERSCH
RECORDING SE1.00Yes (X)$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$39,210GovernmentGrantsAmt
All Other Contributions$57,395AllOtherContributionsAmt
Total Contributions$96,605TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$11TotalRevenueColumnAmt
Related Or Exempt Func Income$11RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$96,616TotalRevenueColumnAmt
Related Or Exempt Func Income$11RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$10,000TotalAmt
Program Services$10,000ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,123TotalAmt
Management And General$1,123ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
MUSICIANS FEES$31,510$31,510
SPACE RENTAL$7,700$7,700
SOUND SUPPORT$7,551$7,551
CHAIR RENTAL$4,038$4,038

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$35,356TotalAmt
Program Services$25,673ProgramServicesAmt
Management And General$7,658ManagementAndGeneralAmt
Fundraising$2,025FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$97,278TotalAmt
Program Services$86,472ProgramServicesAmt
Management And General$8,781ManagementAndGeneralAmt
Fundraising$2,025FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$35,226BOYAmt
EOY$41,053EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$45,004BOYAmt
EOY$45,015EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$6,500BOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$86,730BOYAmt
EOY$86,068EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$86,730BOYAmt
EOY$86,068EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$86,730BOYAmt
EOY$86,068EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$86,730BOYAmt
EOY$86,068EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$662ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$82,432CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$43,934CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$126,325CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$89,959CurrentTaxYearMinus1YearAmt
Current Tax Year$96,605CurrentTaxYearAmt
Total$439,255TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$4CurrentTaxYearMinus1YearAmt
Current Tax Year$11CurrentTaxYearAmt
Total$15TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$82,432CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$43,934CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$126,325CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$89,963CurrentTaxYearMinus1YearAmt
Current Tax Year$96,616CurrentTaxYearAmt
Total$439,270TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$439,270PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$82,432CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$43,934CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$126,325CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$89,963CurrentTaxYearMinus1YearAmt
Current Tax Year$96,616CurrentTaxYearAmt
Total$439,270TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DPRESENTS FREE CLASSICAL AND JAZZ CONCERTS EACH SUMMER IN WASHINGTON SQUARE PARK AND IN NEIGHBORHOOD BUILDINGS
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC
FORM 990, PART IX, LINE 11GCONSULTING 10,000 0 0
FORM 990, PART IX, LINE 24ECREW 3,900 0 0 VIDEOGRAPHER 3,700 0 0 ADVERTISING 3,430 0 0 INTERNET EXP 0 3,165 0 ARTISTIC DIRECTOR 3,000 0 0 INSURANCE 0 2,822 0 ASSISTANT MUSIC DIRECTOR 1,800 0 0 STAGE MANAGER 1,720 0 0 CONDUCTOR 1,500 0 0 FUND RAISING EXPENSES 0 0 1,470 SCORE PURCHASES & RENTAL 1,423 0 0 CARTAGE 1,212 0 0 INSTRUMENT RENTAL 1,100 0 0 POSTAGE & DELIVERY 0 633 0 SECURITY 613 0 0 LICENSES & FEES 460 0 0 STAFF MEALS 443 0 0 OFFICE SUPPLIES & EXP 0 430 0 RUNNING EXPENSES 300 0 0 MISC CONCERT EXPENSES 270 0 0 PRODUCTION SUPPLIES 263 0 0 PHOTOGRAPHER 250 0 0 SOCIAL MEDIA EXPENSES 200 0 0 PARKING 0 198 0 BANK CHARGES 0 172 0 GIFTS 0 123 0 PROFESSIONAL FEES 89 0 0 ENTERTAINMENT 0 70 0 DUES 0 45 0 BENEFIT EXPENSES 0 0 555 TOTAL 25,673 7,658 2,025