SCHOOL OF AMERICAN MUSIC: Form 990EZ, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- SCHOOL OF AMERICAN MUSIC (EIN 45-5027554)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-04
- IRS object ID
- 202313089349200621
- Schema version
- 2022v5.0
- 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 | 2023-11-04T12:07:59-07:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 352019983 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Harbour Trust & Investment Management Co | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1024 N Karwick Rd | AddressLine1Txt |
| City | Michigan City | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46360 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 455027554 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SCHOOL OF AMERICAN MUSIC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SCHO | BusinessNameControlTxt |
| Phone | 2694091191 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14 MAPLE STREET | AddressLine1Txt |
| City | THREE OAKS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49128 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID G TAYLOR | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 2694091191 | PhoneNum |
| Signature | 2023-11-03 | SignatureDt |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | DAVID | PersonFirstNm |
| Person Last | TAYLOR | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| 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 | MATTHEW E HOLLANDER CPA | PreparerPersonNm |
| PTIN | P00760536 | PTIN |
| Phone | 2198145418 | PhoneNum |
| Preparation | 2023-11-04 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Federated Assurance Level | FAL1 | FederatedAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Website Address | www.schoolofamericanmusic.com | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $195,808 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $151,215 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $35,860 | ProgramServiceRevenueAmt |
| Membership Dues | $0 | MembershipDuesAmt |
| Investment Income | $8,733 | InvestmentIncomeAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Gain Or Loss From Sale Of Assets | $0 | GainOrLossFromSaleOfAssetsAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $0 | SpecialEventsNetIncomeLossAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $0 | GrossProfitLossSlsOfInvntryAmt |
| Total Revenue | $195,808 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $11,752 | GrantsAndSimilarAmountsPaidAmt |
| Fees And Other Pymt To Ind Cntrct | $38,145 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $7,934 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $827 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $24,288 | OtherExpensesTotalAmt |
| Total Expenses | $82,946 | TotalExpensesAmt |
| Excess Or Deficit For Year | $112,862 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $315,495 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | -$76,926 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $351,431 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $273,286 | BOYAmt |
| EOY | $308,449 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,209 | BOYAmt |
| EOY | $43,202 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $10 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $315,495 | BOYAmt |
| EOY | $351,661 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $230 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $315,495 | BOYAmt |
| EOY | $351,431 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | TO PROVIDE EDUCATION, PERFORMANCE, AND AUDIENCE OPPORTUNITIES IN MUSIC AND THE RELATED ARTS IN SOUTHWEST MICHIGAN | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (2 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Grants And AllocationsGrantsAndAllocationsAmt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|---|
| PROVIDING SCHOLARSHIPS FOR MUSICAL LESSONS | $13,000 | $10,404 |
| OPERATING A FACILITY TO SUPPORT LOCAL ARTISTS ASAN EDUCATIONAL FACILITY | $0 | $58,875 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $69,279 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (12 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| DAVID G TAYLOR | ||||
| PRESIDENT | 5.00 | $0 | $0 | $0 |
| MARY WILSON | ||||
| VICE PRESIDENT | 5.00 | $0 | $0 | $0 |
| WILLIAM KORBEL | ||||
| TREASURER | 5.00 | $0 | $0 | $0 |
| ARTHUR ANDERSON | ||||
| SECRETARY | 5.00 | $0 | $0 | $0 |
| MARCO CHAVARRY | ||||
| BOARD MEMBER | 5.00 | $0 | $0 | $0 |
| LOUISE VALENTIN | ||||
| BOARD MEMBER | 5.00 | $0 | $0 | $0 |
| JOHN BALICH | ||||
| BOARD MEMBER | 5.00 | $0 | $0 | $0 |
| THOMAS FLINT | ||||
| BOARD MEMBER | 5.00 | $0 | $0 | $0 |
| PAT PUTNAM | ||||
| BOARD MEMBER | 5.00 | $0 | $0 | $0 |
| RON SPEARS | ||||
| BOARD MEMBER | 5.00 | $0 | $0 | $0 |
| DIANE RUZEVICH | ||||
| BOARD MEMBER | 5.00 | $0 | $0 | $0 |
| DAVE GROSSE | ||||
| BOARD MEMBER | 5.00 | $0 | $0 | $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 |
| Initiation Fees And Cap Contri | $0 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $0 | GrossReceiptsForPublicUseAmt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | WILLIAM KORBEL | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14 MAPLE STREET | AddressLine1Txt |
| City | THREE OAKS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49128 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2694091191 | 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 |
| Other Support Sum | $0 | OtherSupportSumAmt |
| Public Support CY170 | 0 | PublicSupportCY170Pct |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $131,699 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $107,533 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $239,232 | CurrentTaxYearAmt |
| Total | $478,464 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | 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 |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $131,699 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $107,533 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $239,232 | CurrentTaxYearAmt |
| Total | $478,464 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $67,700 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $56,643 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $66,688 | CurrentTaxYearAmt |
| Total | $191,031 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $67,700 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $56,643 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $66,688 | CurrentTaxYearAmt |
| Total | $191,031 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $287,433 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $6,764 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $18,568 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $25,332 | CurrentTaxYearAmt |
| Total | $50,664 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $6,764 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $18,568 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $25,332 | CurrentTaxYearAmt |
| Total | $50,664 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $529,128 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.54320 | PublicSupportCY509Pct |
| Public Support PY509 | 0.43420 | PublicSupportPY509Pct |
| Investment Income CY | 0.09570 | InvestmentIncomeCYPct |
| Investment Income PY | 0.09570 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
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 (16 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990EZ, Part I, Line 10 | SCHOLARSHIPS TO STUDENTS; SCHOLARSHIPS (DISCOUNTS ON CLASSES); VARIOUS: , , , ; NONE, 10404. |
| Form 990EZ, Part I, Line 10 | DONATION OF MUSICAL EQUIPMENT; DONATION; RIVER VALLEY SENIOR CENTER: 13321 RED ARROW HIGHWAY, HARBERT, MI, 49115; NONE, WEBER CONSOLE PIANO/ASSOCIATED COSTS 05/25/2022 1348. 1348. 1348. |
| Form 990EZ, Part I, Line 16 | ADVERTISING/PROMOTION 7453. |
| Form 990EZ, Part I, Line 16 | Depreciation 7397. |
| Form 990EZ, Part I, Line 16 | DUES/SUBSCRIPTIONS 150. |
| Form 990EZ, Part I, Line 16 | EVENT/MEETING EXPENSES 1542. |
| Form 990EZ, Part I, Line 16 | INSURANCE 1177. |
| Form 990EZ, Part I, Line 16 | MEALS 1741. |
| Form 990EZ, Part I, Line 16 | MISCELLANEOUS OPERATIONAL COSTS 599. |
| Form 990EZ, Part I, Line 16 | MUSICAL SUPPLIES/RECORDING 2049. |
| Form 990EZ, Part I, Line 16 | OFFICE EXPENSES 626. |
| Form 990EZ, Part I, Line 16 | POINT OF SALE FEES 1347. |
| Form 990EZ, Part I, Line 16 | TRAVEL 207. |
| Form 990EZ, Part I, Line 20 | UNREALIZED GAINS/LOSSES ON ENDOWMENT INVESTMENTS -76926. |
| Form 990EZ, Part II, Line 24 | ACCOUNTS RECEIVABLE 0. 10. |
| Form 990EZ, Part II, Line 26 | LESSONS PAYABLE 0. 230. |