STRATEGY STUDIO / PUBLIC DATA EXPLORER

WASHINGTON SQUARE ASSOCIATION MUSIC FUND: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
WASHINGTON SQUARE ASSOCIATION MUSIC FUND (EIN 13-6162576)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-11-01
IRS object ID
202343059349300439
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

FieldValueIRS element (for citing)
Return2023-11-01T13:16:03-04:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

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 Begin2022-01-01TaxPeriodBeginDt

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
Signature2023-11-01SignatureDt

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
Preparation2023-11-01PreparationDt
FieldValueIRS element (for citing)
Tax2022TaxYr
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$89,963GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.WASHINGTONSQUAREMUSICFESTIVAL.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Activity Or MissionCULTURAL AND EDUCATIONALActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$126,325PYContributionsGrantsAmt
CY Contributions Grants$89,959CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$4CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$126,325PYTotalRevenueAmt
CY Total Revenue$89,963CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$14,769CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$964CYTotalFundraisingExpenseAmt
PY Other Expenses$64,317PYOtherExpensesAmt
CY Other Expenses$78,915CYOtherExpensesAmt
PY Total Expenses$64,317PYTotalExpensesAmt
CY Total Expenses$93,684CYTotalExpensesAmt
PY Revenues Less Expenses$62,008PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$3,721CYRevenuesLessExpensesAmt
Total Assets BOY$90,451TotalAssetsBOYAmt
Total Assets EOY$86,730TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$90,451NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$86,730NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionCULTURAL AND EDUCATIONALMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
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$81,326ExpenseAmt
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$81,326TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$81,326TotalProgramServiceExpensesAmt
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 Document12IRPDocumentCnt
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 Members9GoverningBodyVotingMembersCnt
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

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
MARGARET FRIEDMAN
EXECUTIVE DI11.50Yes (X)$10,000$0$0
LUTZ RATH
ARTISTIC DIR6.00Yes (X)$4,300$0$0
JEAN L GOETZ
FESTIVAL MGR1.00Yes (X)$469$0$0
SUGAR BARRY
DIRECTOR0.67Yes (X)$0$0$0
MICHAEL HORWITZ
TREASURER0.60Yes (X)$0$0$0Yes (X)
ARLENE PERALTA-AVILA
DIRECTOR0.50Yes (X)$0$0$0
WALTER PRIMOFF
SECRETARY0.30Yes (X)$0$0$0
LOIS RAKOFF
DIRECTOR0.67Yes (X)$0$0$0
LAIMA SILEKIS-HOOD
CHAIR2.00Yes (X)$0$0$0Yes (X)
BC VERMEERSCH
RECORDING SE0.38Yes (X)$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$14,769TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$52,500GovernmentGrantsAmt
All Other Contributions$37,459AllOtherContributionsAmt
Total Contributions$89,959TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$4TotalRevenueColumnAmt
Related Or Exempt Func Income$4RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$89,963TotalRevenueColumnAmt
Related Or Exempt Func Income$4RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$14,769TotalAmt
Program Services$14,769ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$4,284TotalAmt
Management And General$4,284ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
MUSICIANS FEES$26,109$26,109
SOUND SUPPORT$9,389$9,389
SPACE RENTAL$7,851$7,851
CHAIR RENTAL$4,832$4,832

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$26,450TotalAmt
Program Services$18,376ProgramServicesAmt
Management And General$7,110ManagementAndGeneralAmt
Fundraising$964FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$93,684TotalAmt
Program Services$81,326ProgramServicesAmt
Management And General$11,394ManagementAndGeneralAmt
Fundraising$964FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$45,451BOYAmt
EOY$35,226EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$45,000BOYAmt
EOY$45,004EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
EOY$6,500EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$90,451BOYAmt
EOY$86,730EOYAmt

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$90,451BOYAmt
EOY$86,730EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$90,451BOYAmt
EOY$86,730EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$90,451BOYAmt
EOY$86,730EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$3,721ReconcilationRevenueExpnssAmt
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$67,714CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$82,432CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$43,934CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$126,325CurrentTaxYearMinus1YearAmt
Current Tax Year$89,959CurrentTaxYearAmt
Total$410,364TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year$4CurrentTaxYearAmt
Total$4TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$67,714CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$82,432CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$43,934CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$126,325CurrentTaxYearMinus1YearAmt
Current Tax Year$89,963CurrentTaxYearAmt
Total$410,368TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$410,368PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$67,714CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$82,432CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$43,934CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$126,325CurrentTaxYearMinus1YearAmt
Current Tax Year$89,963CurrentTaxYearAmt
Total$410,368TotalAmt
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 (4 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 24EVIDEOGRAPHER 4,375 0 0 INTERNET EXP 0 2,888 0 INSTRUMENT RENTAL 2,823 0 0 INSURANCE 0 2,708 0 CREW 2,626 0 0 LICENSES & FEES 2,280 0 0 STAGE MANAGER 1,540 0 0 ASSISTANT MUSIC DIRECTOR 1,500 0 0 FUND RAISING EXPENSES 0 0 964 SECURITY 712 0 0 OFFICE SUPPLIES & EXP 0 707 0 CARTAGE 630 0 0 SINGER 600 0 0 GIFTS 0 436 0 STAFF MEALS 431 0 0 ADVERTISING 323 0 0 PHOTOGRAPHER 200 0 0 BANK CHARGES 0 192 0 POSTAGE & DELIVERY 0 138 0 PUBLIC RELATIONS 138 0 0 MISC CONCERT EXPENSES 100 0 0 RUNNING EXPENSES 68 0 0 ENTERTAINMENT 0 41 0 PRODUCTION SUPPLIES 30 0 0 TOTAL 18,376 7,110 964