2023-11-08T11:51:44-08:00 2023-06-30 274435968 Morey Nee Buck & Oswald LLC 2571 Baglyos Cir Ste B20 Bethlehem PA 18020 990 2022-07-01 232201343 COMMUNITY MUSIC SCHOOL COMM 6104357725 1544 WEST HAMILTON STREET ALLENTOWN PA 18102 JEFF REED Executive Director 2023-11-08 true JEFF REED 999009999 true WILLIAM C OSWALD P01223342 6108821000 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z JEFF REED 747323 false X WWW.CMSLV.ORG X 1981 PA Our mission is to successfully provide the inspiration and opportunity for anyone in our diverse community to achieve excellence in music education and appreciate the transformative power of music. 18 18 34 30 0 365782 216711 312907 474078 16995 16578 47873 13612 743557 720979 61729 97006 0 454271 548000 0 57201 133251 194482 649251 839488 94306 -118509 1335508 1187913 270494 244369 1065014 943544 Our mission is to successfully provide the inspiration and opportunity for anyone in our diverse community to achieve excellence in music education and appreciate the transformative power of music.The community music school provides music instruction to students of all ages, from preschool to adulthood, regardless of race, creed, national origin, or ability to pay. false false 560164 97006 690789 The community music school provides music instruction to students of all ages, from preschool to adulthood, regardless of race, creed, national origin, or ability to pay. 560164 true true false false false false false false false true true false true true true true true false true false false false false false true false false false true false false false false false false false false false false false false false false false false false false true 2 0 false 34 true false false false false false false false 0 false false false false false false false X 18 18 true false false false false false false true true false false true true true true true true true true false PA X JEFF REED 6104357725 1544 WEST HAMILTON STREET ALLENTOWN PA 18102 X Jeff Reed Executive Director 50.00 0.00 111843 0 0 WILLIAM MOYER BOARD MEMBER 2.00 0.00 X 0 0 0 MARK STEIN Secretary 2.00 0.00 X X 0 0 0 TOM FENSTERMACHER Treasurer 2.00 0.00 X X 0 0 0 MARY HAHN BOARD MEMBER 2.00 0.00 X 0 0 0 DR DAVID LIVERT BOARD MEMBER 2.00 0.00 X 0 0 0 GREGORY KUHN BOARD MEMBER 2.00 0.00 X 0 0 0 VANCE POWERS BOARD MEMBER 2.00 0.00 X 0 0 0 DAIL RICHIE BOARD MEMBER 2.00 0.00 X 0 0 0 JAMES WARFEL Vice President 2.00 0.00 X X 0 0 0 ANDRENE BROWN BOARD MEMBER 2.00 0.00 X 0 0 0 CARMEN FLOSDORF BOARD MEMBER 4.00 0.00 X X 0 0 0 KATHLEEN MATTHEWS BOARD MEMBER 2.00 0.00 X 0 0 0 MICHAEL YEAGER BOARD President 2.00 0.00 X 0 0 0 ELLEN ROBERTS BOARD MEMBER 2.00 0.00 X 0 0 0 DAVID YEAGER BOARD MEMBER 2.00 0.00 X 0 0 0 MIKE HORVATH BOARD MEMBER 2.00 0.00 X 0 0 0 LAURA ATTIEH BOARD MEMBER 2.00 0.00 X 0 0 0 ELYSE PILLITTERI BOARD MEMBER 2.00 0.00 X 0 0 0 111843 1 false false false 0 9000 207711 216711 INSTRUCTION FEES 611600 474078 474078 474078 16614 16614 0 0 0 2478 2514 -36 -36 -36 36968 23830 13138 0 0 OTHER INCOME 611600 474 474 474 720979 491130 0 97006 97006 0 0 112652 39428 56326 16898 0 385138 283890 77883 23365 0 10676 3737 5338 1601 39534 13837 19767 5930 0 13206 13206 12900 12900 0 0 0 404 404 32953 26362 6591 5831 894 4937 0 0 54713 38299 10943 5471 0 0 0 0 0 33518 30166 3352 10103 6062 4041 service charges 15098 10568 1510 3020 instrument maintenance 5549 5549 TELEPHONE AND INTERNET 3596 1798 1259 539 Miscellaneous 2346 2141 205 4265 427 3461 377 839488 560164 222123 57201 666 694 512859 422281 50000 39000 2818 9413 0 0 0 0 0 587768 252586 359717 335182 0 0 153666 161322 0 255782 220021 1335508 1187913 17921 27221 252573 217148 270494 244369 X 586429 525991 478585 417553 1065014 943544 1335508 1187913 -118509 -2961 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 153666 7656 161322 171758 -18092 153666 151028 20730 171758 147032 632 3364 151028 139936 1091 6005 147032 0.03940 0.63840 0.32220 false false false 147200 147200 440568 252586 187982 335182 161322 RIGHT OF USE ASSET 215521 SECURITY DEPOSIT 4500 220021 lease obligation 217148 217148 X 685924 -2961 64912 61951 623973 97006 97006 720979 807394 64912 64912 742482 97006 97006 839488 Part X : FIN48 Footnote Community music school is a not-for-profit organization as described in section 501(c)(3) of the internal revenue code and is exempt from federal income taxes on related income pursuant to section 501(a) of the code. The organization evaluates uncertain tax positions in accordance with fasb 740-10. The organization believes that it has appropriate support for any tax position taken, and as such, does not have any uncertain tax positions that are material to the financial statements and accordingly, had no material unrecognized tax benefits or accrued interest penalties. Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S scholarships $97006 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S scholarships $97006 true true true true true true true false false false false false false false false true false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized Policy is featured in recruiting brochures, student contracts and other printed materials. Music instruction is available to all regardless of race, creed, national origin, or ability to pay. Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency Explanation of government financial aid: the county of lehigh provides assistance to the school for scholarships, financial aid, and outreach programs. false corporate sponsorship program 36968 36968 23830 36968 36968 23830 23830 13138 true 0 0 SCHOLARSHIPS & FINANCIAL AID ASSIST 158 97006 fmv none Grantmaker's Description of How Grants are Used Assistance represents scholarships used for music lessons at the school and for outreach programs. Form 990, Part VI, Section A, Line 2 David Yeager is the brother of Board President, Michael Yeager. Form 990, Part VI, Section B, Line 11b The finance committee, which includes the board treasurer, reviews the 990 in detail with the auditor. They then present the 990 to the board of directors who vote in the affirmative to approve 990 filing with the IRS. Form 990, Part VI, Section B, Line 12c Employees and board members are required to state if there is a conflict of interest, compliance with the policy has been followed and no action has been required to date. Form 990, Part VI, Section B, Line 15a President of the board and personnel committee review job descriptions and compare to performance. Outcomes are reviewed with key employee and after discussion a salary adjustment is awarded. Committee evaluates pay increases based on salary comparisons and funds available for increase. Form 990, Part VI, Section B, Line 15b President of the board and personnel committee review job descriptions and compare to performance. Outcomes are reviewed with key employee and after discussion a salary adjustment is awarded. Committee evaluates pay increases based on salary comparisons and funds available for increase. Form 990, Part VI, Section C, Line 19 No documents available to the public.