CIVIC MUSIC ASSOCIATION: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- CIVIC MUSIC ASSOCIATION (EIN 23-7334841)
- Tax period
- 2020-06-01 to 2021-05-31
- Filed
- 2022-02-22
- IRS object ID
- 202240539349300224
- Schema version
- 2020v4.0
- 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 | 2022-02-22T11:10:14-06:00 | ReturnTs |
| Tax Period End | 2021-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 421029744 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TDT CPAS AND ADVISORS PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1245 JORDAN CREEK PKWY SUITE 100 | AddressLine1Txt |
| City | WEST DES MOINES | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 502662300 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237334841 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CIVIC MUSIC ASSOCIATION DES MOINES | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CIVI | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 900 KEOSAUQUA WAY STE 113 | AddressLine1Txt |
| City | DES MOINES | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50309 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KARI SMITH | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 5152804020 | PhoneNum |
| Signature | 2022-02-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | KARI | PersonFirstNm |
| Person Last | SMITH | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DAN MONTGOMERY CPA | PreparerPersonNm |
| PTIN | P02183410 | PTIN |
| Phone | 5156575800 | PhoneNum |
| Preparation | 2022-02-22 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | STEPHEN SANDA | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 900 KEOSAUQUA WAY SUITE 113 | AddressLine1Txt |
| City | DES MOINES | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50309 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $523,757 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | CIVIVMUSIC.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Activity Or Mission | THE MISSION OF CMA IS TO ENGAGE, ENRICH AND EDUCATE THE CENTRAL IOWA COMMUNITY THROUGH PROVOCATIVE, WORLD-CLASS MUSICAL PERFORMANCES BY LEGENDS AND RISING STARS. CMA IS GOVERNED BY A VOLUNTEER BOARD OF DIRECTORS AND HAS AN ANNUAL OPERATING BUDGET EXCEEDING 450,000. CMA PRESENTS A SEVEN CONCERT SEASON FEATURING NATIONAL AND INTERNATIONAL CLASSICAL AND JAZZ ARTISTS. THROUGH ITS CMA STUDIO PROGRAM CMA, CONTRACTS THESE PERFORMING ARTISTS TO PRESENT EDUCATIONAL EVENTS IN THE COMMUNITY CONCURRENT WITH THEIR CONCERTS. IN ADDITION CMA MANAGES THE BELIN QUARTET, A STRING QUARTET FUNDED THROUGH A FOUNDATION CREATED BY THE BELIN FAMILY, WHICH PERFORMS FREE CHAMBER MUSIC CONCERTS IN THE COMMUNITY AND ALSO OFFERS FREE EDUCATION AND OUTREACH PROGRAMS FOR AREA SCHOOLS, YOUTH AGENCIES, RETIREMENT HOMES AND COMMUNITY EVENTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 17 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 17 | VotingMembersIndependentCnt |
| Total Employee | 3 | TotalEmployeeCnt |
| Total Volunteers | 20 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $520,472 | PYContributionsGrantsAmt |
| CY Contributions Grants | $405,730 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $141,281 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $26,005 | CYProgramServiceRevenueAmt |
| PY Investment Income | $46,245 | PYInvestmentIncomeAmt |
| CY Investment Income | $78,781 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $707,998 | PYTotalRevenueAmt |
| CY Total Revenue | $510,516 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $129,569 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $118,578 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $3,172 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $326,571 | PYOtherExpensesAmt |
| CY Other Expenses | $214,481 | CYOtherExpensesAmt |
| PY Total Expenses | $456,140 | PYTotalExpensesAmt |
| CY Total Expenses | $333,059 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $251,858 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $177,457 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,642,961 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,157,710 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $66,665 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $129,417 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,576,296 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,028,293 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF CMA IS TO ENGAGE, ENRICH AND EDUCATE THE CENTRAL IOWA COMMUNITY THROUGH PROVOCATIVE, WORLD-CLASS MUSICAL PERFORMANCES BY LEGENDS AND RISING STARS. CMA IS GOVERNED BY A VOLUNTEER BOARD OF DIRECTORS AND HAS AN ANNUAL OPERATING BUDGET EXCEEDING 450,000. CMA PRESENTS A SEVEN CONCERT SEASON FEATURING NATIONAL AND INTERNATIONAL CLASSICAL AND JAZZ ARTISTS. THROUGH ITS CMA STUDIO PROGRAM CMA, CONTRACTS THESE PERFORMING ARTISTS TO PRESENT EDUCATIONAL EVENTS IN THE COMMUNITY CONCURRENT WITH THEIR CONCERTS. IN ADDITION CMA MANAGES THE BELIN QUARTET, A STRING QUARTET FUNDED THROUGH A FOUNDATION CREATED BY THE BELIN FAMILY, WHICH PERFORMS FREE CHAMBER MUSIC CONCERTS IN THE COMMUNITY AND ALSO OFFERS FREE EDUCATION AND OUTREACH PROGRAMS FOR AREA SCHOOLS, YOUTH AGENCIES, RETIREMENT HOMES AND COMMUNITY EVENTS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $237,053 | ExpenseAmt |
| Revenue | $26,005 | RevenueAmt |
| Desc | HISTORICALLY, CMA CONCERTS ARE ATTENDED BY APPROXIMATELY 4,000 TICKET BUYERS EACH YEAR. IN ADDITION, CMA DELIVERS FREE CONCERTS AND MUSIC EDUCATION PROGRAMS TO AN AUDIENCE OF 5,000 ADULTS AND CHILDREN. THE DIRECT COSTS FOR PRESENTING THESE CONCERTS AND EDUCATION PROGRAMS ARE APPROXIMATELY 250,000 PER YEAR. REVENUE TO SUPPORT OUR WORK COMES FROM TICKET SALES, CORPORATE AND INDIVIDUAL CONTRIBUTIONS, AS WELL AS GRANTS FROM PRIVATE FOUNDATIONS AND PUBLIC FUNDING AGENCIES. IN FY 2021, CMA WAS IMPACTED BY THE COVID-19 PANDEMIC AND WERE UNABLE TO PRESENT LIVE PERFORMANCES HOWEVER THE ORGANIZATION SUCCESSFULLY PIVOTED TO A VIRTUAL PLATFORM AND EXPANDED ITS PROGRAMMING OPTIONS AND AUDIENCE REACH. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | THE BELIN QUARTET WAS ESTABLISHED IN THE YEAR 2000 BY A GRANT TO THE CIVIC MUSIC ASSOCIATION FROM THE IOWA FOUNDATION FOR EDUCATION, ENVIRONMENT, AND THE ARTS, A CHARITABLE FOUNDATION CREATED BY DAVID BELIN. HIS VISION THAT THE WHOLE COMMUNITY SHOULD HAVE THE OPPORTUNITY TO SHARE THE JOYS OF CLASSICAL MUSIC IS REALIZED THROUGH THE BELIN QUARTET. EACH YEAR THE QUARTET ENTERTAINS OVER 1000 PEOPLE AT ITS INDOOR AND OUTDOOR LUNCHTIME CONCERTS. ADDITIONALLY THEY ANNUALLY PERFORM TO MORE THAN 500 STUDENTS AND SENIOR CITIZENS IN AREA SCHOOLS AND THE WESLEY RETIREMENT COMMUNITY. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $237,053 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 19 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 3 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 17 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 17 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TDT CPAS AND ADVISORS PC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5152189922 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1245 JORDAN CREEK PKWY 100 | AddressLine1Txt |
| City | WEST DES MOINES | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50266 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| PETER STEVENSON | ||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $70,064 | $0 | $24,409 | |
| JAMES NEELY LEFT JUNE 2020 | ||||||
| VICE PRESIDE | $0 | $0 | $0 | Yes (X) | ||
| JOSEPH LUBBEN JOINED JUNE 2020 | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| KAREN JACKSON LEFT JUNE 2020 | ||||||
| DIRECTOR | $0 | $0 | $0 | Yes (X) | ||
| KATE FRANKO JOINED JUNE 2020 | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| JOEL FORTNEY LEFT APRIL 2021 | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| MATTHEW CALLANAN | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| SARA DANIELSON | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| DAVID ERTL | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| RICHARD HODGES | ||||||
| SECRETARY | 1.00 | $0 | $0 | $0 | Yes (X) | |
| TODD JONES | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| JEFF KANE | ||||||
| PAST PRESIDE | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| CHUCK KUBA | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| VIRGINIA CROSKERY LAURIDSEN | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| ANTHONY LEE | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| JULIA MCCORMICK | ||||||
| 2ND VICE PRE | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| CLARENCE PADILLA | ||||||
| 1ST VICE PRE | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| STEPHEN SANDA | ||||||
| PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| KARI SMITH | ||||||
| TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| LUCREIA SMITH | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| SARAH SULLIVAN | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $70,064 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $24,409 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $16,224 | GovernmentGrantsAmt |
| All Other Contributions | $389,506 | AllOtherContributionsAmt |
| Total Contributions | $405,730 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TICKET SALES | 711130 | $18,758 | $18,758 |
| MANAGEMENT FEE BELIN | 711130 | $7,000 | $7,000 |
| MISCELLANEOUS | 711130 | $247 | $247 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $26,005 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $32,090 | TotalRevenueColumnAmt |
| Exclusion | $32,090 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $59,932 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $13,241 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $46,691 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $46,691 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $46,691 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $510,516 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $72,696 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $32,090 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $93,925 | TotalAmt |
| Program Services | $61,051 | ProgramServicesAmt |
| Management And General | $32,874 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,415 | TotalAmt |
| Program Services | $8,720 | ProgramServicesAmt |
| Management And General | $4,695 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,238 | TotalAmt |
| Program Services | $7,305 | ProgramServicesAmt |
| Management And General | $3,933 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,000 | TotalAmt |
| Management And General | $7,000 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,162 | TotalAmt |
| Management And General | $8,162 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,527 | TotalAmt |
| Management And General | $15,527 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,054 | TotalAmt |
| Program Services | $51,054 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,193 | TotalAmt |
| Management And General | $11,193 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,034 | TotalAmt |
| Management And General | $6,034 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,273 | TotalAmt |
| Program Services | $2,273 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $145 | TotalAmt |
| Management And General | $145 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,195 | TotalAmt |
| Management And General | $3,195 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt |
|---|---|---|---|
| CONCERT TALENT FEES | $72,857 | $72,857 | |
| MISCELLANEOUS | $17,933 | $14,761 | $3,172 |
| EQUIPMENT RENTAL | $16,800 | $16,800 | |
| BOX OFFICE EXPENSE | $1,311 | $1,311 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $997 | TotalAmt |
| Program Services | $921 | ProgramServicesAmt |
| Management And General | $76 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $333,059 | TotalAmt |
| Program Services | $237,053 | ProgramServicesAmt |
| Management And General | $92,834 | ManagementAndGeneralAmt |
| Fundraising | $3,172 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,790 | BOYAmt |
| EOY | $198,912 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $6,400 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,910 | BOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $17,187 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $17,187 | LandBldgEquipAccumDeprecAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,553,261 | BOYAmt |
| EOY | $1,952,398 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,642,961 | BOYAmt |
| EOY | $2,157,710 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,368 | BOYAmt |
| EOY | $6,002 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,297 | BOYAmt |
| EOY | $123,415 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,665 | BOYAmt |
| EOY | $129,417 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $890,550 | BOYAmt |
| EOY | $1,116,018 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $685,746 | BOYAmt |
| EOY | $912,275 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,576,296 | BOYAmt |
| EOY | $2,028,293 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,642,961 | BOYAmt |
| EOY | $2,157,710 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $177,457 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $292,144 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | -$17,604 | PriorPeriodAdjustmentsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (true) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | false | FSAuditedInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
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 | $449,926 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $380,775 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $294,407 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $520,472 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $405,730 | CurrentTaxYearAmt |
| Total | $2,051,310 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $182,572 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $144,165 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $147,083 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $141,281 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $26,005 | CurrentTaxYearAmt |
| Total | $641,106 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $632,498 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $524,940 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $441,490 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $661,753 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $431,735 | CurrentTaxYearAmt |
| Total | $2,692,416 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $2,692,416 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $24,982 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $32,273 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $37,368 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12,994 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $32,090 | CurrentTaxYearAmt |
| Total | $139,707 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $24,982 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $32,273 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $37,368 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12,994 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $32,090 | CurrentTaxYearAmt |
| Total | $139,707 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $657,480 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $557,213 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $478,858 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $674,747 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $463,825 | CurrentTaxYearAmt |
| Total | $2,832,123 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.95070 | PublicSupportCY509Pct |
| Public Support PY509 | 0.95970 | PublicSupportPY509Pct |
| Investment Income CY | 0.05000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.04000 | 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 D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $17,187 | OtherCostOrOtherBasisAmt |
| Depreciation | $17,187 | DepreciationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | THE CIVIC MUSIC ASSOCIATION OF DES MOINES BEING A NOT-FOR-PROFIT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE IS EXEMPT FROM FEDERAL INCOME TAX. NONE OF ITS PRESENT OR ANTICIPATED FUTURE ACTIVITIES ARE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME; THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE MISSION OF CMA IS TO ENGAGE, ENRICH AND EDUCATE THE CENTRAL IOWA COMMUNITY THROUGH PROVOCATIVE, WORLD-CLASS MUSICAL PERFORMANCES BY LEGENDS AND RISING STARS. CMA IS GOVERNED BY A VOLUNTEER BOARD OF DIRECTORS AND HAS AN ANNUAL OPERATING BUDGET EXCEEDING 450,000. CMA PRESENTS A SEVEN CONCERT SEASON FEATURING NATIONAL AND INTERNATIONAL CLASSICAL AND JAZZ ARTISTS. THROUGH ITS CMA STUDIO PROGRAM CMA, CONTRACTS THESE PERFORMING ARTISTS TO PRESENT EDUCATIONAL EVENTS IN THE COMMUNITY CONCURRENT WITH THEIR CONCERTS. IN ADDITION CMA MANAGES THE BELIN QUARTET, A STRING QUARTET FUNDED THROUGH A FOUNDATION CREATED BY THE BELIN FAMILY, WHICH PERFORMS FREE CHAMBER MUSIC CONCERTS IN THE COMMUNITY AND ALSO OFFERS FREE EDUCATION AND OUTREACH PROGRAMS FOR AREA SCHOOLS, YOUTH AGENCIES, RETIREMENT HOMES AND COMMUNITY EVENTS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | TAX RETURN IS REVIEWED BY THE GOVERNING BODY FOR COMPLETENESS AND ACCURACY BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PAGE 6, PART VI, LINE 12C | REVIEWED WITH BOARD MEMBERS ANNUALLY |
| FORM 990, PAGE 6, PART VI, LINE 15A | BASED ON PERFORMANCE |
| FORM 990, PAGE 6, PART VI, LINE 19 | CE |