PAYSON COUNCIL FOR THE MUSICAL ARTS INC: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- PAYSON COUNCIL FOR THE MUSICAL ARTS INC (EIN 30-0053320)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-11
- IRS object ID
- 202413169349202596
- 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 | 2024-11-11T14:02:37-07:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 204492030 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Marguerite Turlukis CPA PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 903 E State Hwy 260 Suite 5 | AddressLine1Txt |
| City | Payson | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85541 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 300053320 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Payson Council for the Musical Arts | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PAYS | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 W Main St Ste L | AddressLine1Txt |
| City | PAYSON | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85541 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Chris Higgins | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 9289780356 | PhoneNum |
| Signature | 2024-11-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Marguerite Turlukis | PreparerPersonNm |
| PTIN | P00007004 | PTIN |
| Phone | 9282380053 | PhoneNum |
| Preparation | 2024-11-11 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $62,887 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $62,887 | ContributionsGiftsGrantsEtcAmt |
| Total Revenue | $62,887 | TotalRevenueAmt |
| Fees And Other Pymt To Ind Cntrct | $39,738 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $15,563 | OccupancyRentUtltsAndMaintAmt |
| Other Expenses Total | $11,663 | OtherExpensesTotalAmt |
| Total Expenses | $66,964 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$4,077 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $20,179 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $16,102 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,567 | BOYAmt |
| EOY | $510 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,612 | BOYAmt |
| EOY | $15,592 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,179 | BOYAmt |
| EOY | $16,102 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,179 | BOYAmt |
| EOY | $16,102 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | Teach appreciation of music | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | To teach, promote, facilitate the appreciation of classical, jazz, newage blues & traditional folk music. Through concerts & radio 16,000 indiv | DescriptionProgramSrvcAccomTxt |
| Program Service Expenses | $63,985 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $63,985 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Chris Higgins | PersonNm |
| Title | President | TitleTxt |
| Average Hrs Per Wk Devoted To Pos | 30 | AverageHrsPerWkDevotedToPosRt |
| Compensation | $21,300 | CompensationAmt |
| 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 |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Chris Higgins | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 812 W Rim View Rd | AddressLine1Txt |
| City | PAYSON | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85541 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9289780356 | 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) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
| Support Sum | $0 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $109,561 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $156,595 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $170,142 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $118,777 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $62,887 | CurrentTaxYearAmt |
| Total | $617,962 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $109,561 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $156,595 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $170,142 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $118,777 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $62,887 | CurrentTaxYearAmt |
| Total | $617,962 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $617,962 | PublicSupportTotal170Amt |
| Total Support | $617,962 | TotalSupportAmt |
| Public Support CY170 | 1.00000 | PublicSupportCY170Pct |
| Public Support PY170 | 1.00000 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART 1 LINE 16 OTHER EXPENSES | ORDINARY AND NECESSARY EXPENSES FOR OPERATIONS. ITEMIZED LIST ATTACHED. $11,663 |
| PART II LINE 24 OTHER ASSETS | ACCUM AMORT ($9578) ACCUM DEPRECIATION ($49599), AUDIO EQUIP $1318 BROADCASTING EQUIP $3610 TRANSMISSION EQUIP $28805 RADIO SYSTEM $21663 RADIO CONSOLE $1622 STL $811 GOODWILL $15500 COMPUTER $1090 DESK $350 |