SOCIETY FOR PRESERVATION & ENCRGMNT OF BARBERSHOP QUARTET SINGING AMER: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- SOCIETY FOR PRESERVATION & ENCRGMNT OF BARBERSHOP QUARTET SINGING AMER (EIN 23-7296805)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-05-13
- IRS object ID
- 202441349349202404
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-13T08:42:24-07:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237296805 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Society for Presrv & Encrgmnt Barbershop | BusinessNameLine1Txt |
| Business Name Line2 | The Vocal Majority Chorus | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SOCI | BusinessNameControlTxt |
| Phone | 2145268686 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O Box 3063 | AddressLine1Txt |
| City | Coppell | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 75019 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Warren Nagumo | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Signature | 2024-05-13 | SignatureDt |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Warren | PersonFirstNm |
| Person Last | Nagumo | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Federated Assurance Level | FAL1 | FederatedAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | www.vocalmajority.com | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $188,130 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $49,938 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $123,065 | ProgramServiceRevenueAmt |
| Investment Income | $3,182 | InvestmentIncomeAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Other Revenue Total | $11,945 | OtherRevenueTotalAmt |
| Total Revenue | $188,130 | TotalRevenueAmt |
| Benefits Paid To Or For Members | $25,992 | BenefitsPaidToOrForMembersAmt |
| Salaries Other Comp Empl Bnft | $51,506 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $3,265 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $23,703 | OccupancyRentUtltsAndMaintAmt |
| Other Expenses Total | $335,306 | OtherExpensesTotalAmt |
| Total Expenses | $439,772 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$251,642 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $289,972 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $38,330 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $293,319 | BOYAmt |
| EOY | $38,560 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $293,319 | BOYAmt |
| EOY | $38,560 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,347 | BOYAmt |
| EOY | $230 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $289,972 | BOYAmt |
| EOY | $38,330 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | To perpetuate and promote the art form of acapella and barbershop singing. Current membership is approximately 150 singers, managed by an all-volunteer Board of Directors. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (3 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|
| Music purchases, licensing, arranging, instruction, direction, marketing, travel and administration expenses incurred in support of public performances | $210,974 |
| Expenses to plan, market, produce, and perform live shows. More than 6,000 people attended these performances of our music. | $112,246 |
| Cash contributions to charitable and nonprofit organizations and expenses to provide music education and training for members and the public. | $32,242 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $355,462 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (11 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| Richard Strunk | ||
| Director | 2.50 | $0 |
| Mike Thompson | ||
| Secretary | 5.00 | $0 |
| Warren Nagumo | ||
| Treasurer | 5.00 | $0 |
| Pete Moxley | ||
| Director | 5.00 | $0 |
| Bret Morris | ||
| President | 5.00 | $0 |
| Nick Alexander | ||
| Vice President | 5.00 | $0 |
| Clint Blalock | ||
| Vice President | 2.50 | $0 |
| Clint Woodward | ||
| Vice President | 2.50 | $0 |
| John LeBlanc | ||
| Vice President | 5.00 | $0 |
| Robert Divers | ||
| Director | 2.50 | $0 |
| Mitch Berke | ||
| Director | 2.50 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Warren Nagumo | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 220 Norwich Drive | AddressLine1Txt |
| City | Hurst | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 76054 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8172536873 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $125,214 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $135,948 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $60,689 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $72,481 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $49,938 | CurrentTaxYearAmt |
| Total | $444,270 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $305,002 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,217 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | -$11,184 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $47,732 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $123,065 | CurrentTaxYearAmt |
| Total | $466,832 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $430,216 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $138,165 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $49,505 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $120,213 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $173,003 | CurrentTaxYearAmt |
| Total | $911,102 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $12,458 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $15,878 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,500 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $32,732 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $69,500 | CurrentTaxYearAmt |
| Total | $138,068 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $12,458 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $15,878 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,500 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $32,732 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $69,500 | CurrentTaxYearAmt |
| Total | $138,068 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $773,034 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $40,334 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,118 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $45 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,455 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,182 | CurrentTaxYearAmt |
| Total | $48,134 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $40,334 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,118 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $45 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,455 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,182 | CurrentTaxYearAmt |
| Total | $48,134 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $41,743 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $16,919 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $20,263 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $87,726 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,945 | CurrentTaxYearAmt |
| Total | $178,596 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $512,293 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $156,202 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $69,813 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $211,394 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $188,130 | CurrentTaxYearAmt |
| Total | $1,137,832 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.67940 | PublicSupportCY509Pct |
| Public Support PY509 | 0.76720 | PublicSupportPY509Pct |
| Investment Income CY | 0.04230 | InvestmentIncomeCYPct |
| Investment Income PY | 0.01540 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Gary Hennerberg | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | Past Director | RelationshipDescriptionTxt |
| Transaction | $32,500 | TransactionAmt |
| Transaction | Consulting contract. | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule L, Part V Supplemental Information | FormAndLineReferenceDesc |
| Explanation | In 2016, the Corporation entered into a consulting services contract with the Hennerberg Group, Inc., which is owned and operated by Gary Hennerberg, a former officer and director of the Corporation. Under the terms of the contract, the Hennerberg Group provides assistance with the development of marketing strategy and media content, which is used to promote and book Chorus performances and activities. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other Revenue.1 | Sales of Music & Products $11945 |
| Other Expenses.1001 | Advertising and Promotion $43639 |
| Other Expenses.1002 | Office Expenses $14675 |
| Other Expenses.1005 | Travel $2749 |
| Other Expenses.1012 | Insurance $9102 |
| Other Expenses.1 | Music Expenses $104025 |
| Other Expenses.2 | Show & Performance Expenses $57531 |
| Other Expenses.3 | Marketing/PR Expenses $45647 |
| Other Expenses.4 | Cost of Music Media Sales $40613 |
| Other Expenses.5 | All Other Expenses $17325 |
| Total Liabilities.1001 | Accounts Payable and Accrued Expenses - Beginning $3347 Accounts Payable and Accrued Expenses - Ending $230 |