2022-11-09T13:27:26-08:00 2022-06-30 274435968 Morey Nee Buck & Oswald LLC 2571 Baglyos Cir Ste B20 Bethlehem PA 18020 990 2021-07-01 232201343 COMMUNITY MUSIC SCHOOL COMM 6104357725 1544 WEST HAMILTON STREET ALLENTOWN PA 18102 JEFF REED Executive Director 2022-11-09 true JEFF REED 999009999 WILLIAM C OSWALD P01223342 6108821000 0 AAL1 IAL1 FAL1 2021 2022-09-23 18:48:47Z JEFF REED 788845 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. 16 16 31 40 0 429758 365782 258988 312907 8551 16995 31073 47873 728370 743557 52688 61729 0 417436 454271 0 48270 131509 133251 601633 649251 126737 94306 1111463 1084226 100851 17921 1010612 1066305 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 414910 61279 655023 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. 414910 true true false false false false false false false true true false true false false 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 7 0 false 31 true false false false false false false false 0 false false false false false false false X 16 16 false 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 108961 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 SAFA ASHRAFI BOARD MEMBER 2.00 0.00 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 MATTHEW TUERK 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 CARMEN FLOSDORF President 4.00 0.00 X X 0 0 0 KATHLEEN MATTHEWS BOARD MEMBER 2.00 0.00 X 0 0 0 MICHAEL YEAGER BOARD MEMBER 2.00 0.00 X 0 0 0 JULIE MACOMB BOARD MEMBER 2.00 0.00 X 0 0 0 ELLEN ROBERTS BOARD MEMBER 2.00 0.00 X 0 0 0 108961 1 false false false 0 365782 365782 INSTRUCTION FEES 611600 312907 312907 312907 6000 6000 0 0 5750 5750 5750 5750 41435 30440 10995 10995 10995 49346 14848 34498 0 0 OTHER INCOME 611600 7625 7625 7625 743557 343277 0 61729 61729 0 0 112317 39311 56159 16847 0 281675 214120 51965 15590 0 28779 10073 14389 4317 31500 11025 15750 4725 0 0 15459 15459 0 0 0 6513 6513 11022 8818 2204 4911 491 4420 0 0 44340 31038 8868 4434 0 0 0 0 0 22127 19914 2213 7967 4780 3187 service charges 7280 5096 728 1456 instrument maintenance 4765 4765 TELEPHONE AND INTERNET 3304 1652 1156 496 Equipment Rental 1846 277 1292 277 3717 1821 1768 128 649251 414910 186071 48270 -2882 666 676004 512859 54400 50000 2251 2818 0 0 0 0 5305 0 578785 219068 200126 359717 0 0 171759 153666 0 4500 4500 1111463 1084226 18670 17921 82181 100851 17921 X 430215 587720 580397 478585 1010612 1066305 1111463 1084226 94306 -33237 -5376 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 171758 -18092 153666 151028 20730 171758 147032 632 3364 151028 139936 1091 6005 147032 133144 500 6292 139936 0.04140 0.66620 0.29240 false false false 147200 147200 431585 219068 212517 359717 153666 X 715654 -33237 67063 33826 681828 61729 61729 743557 654585 67063 67063 587522 61729 61729 649251 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 $61729 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S scholarships $61729 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 ANNUAL BRUNCH 49346 49346 14848 49346 49346 14848 14848 34498 true 0 0 SCHOLARSHIPS & FINANCIAL AID ASSIST 84 61729 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, Line 11b: Form 990 Review Process The executive 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, Line 12c: Explanation of Monitoring and Enforcement of Conflicts 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, Line 15a: Compensation Review & Approval Process - CEO, Top Management 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, Line 15b: Compensation Review and Approval Process for Officers and Key Employees 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, Line 19: Other Organization Documents Publicly Available No documents available to the public.