2017-10-20T07:39:25-05:00 2017-06-30 231386942 CAMPBELL RAPPOLD & YURASITS LLP 1033 S CEDAR CREST BLVD ALLENTOWN PA 181035443 990 2016-07-01 232201343 COMMUNITY MUSIC SCHOOL COMM 6104357725 23 N SIXTH STREET ALLENTOWN PA 18101 JEFF REED DIRECTOR 6104357725 2017-09-28 JOHN R ZAYAITZ CPA P01254535 6104357489 2017-09-28 2016 2022-09-23 18:48:47Z JEFF REED 23 N 6TH STREET ALLENTOWN PA 18101 660331 0 X WWW.CMSLV.ORG X 1981 PA 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 17 40 25 0 0 258540 286054 317440 336856 2810 3735 208 694 578998 627339 75075 88481 0 0 415946 460696 0 0 38851 155646 135133 646667 684310 -67669 -56971 467803 417951 15658 18563 452145 399388 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. 0 0 481599 88481 338608 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. 481599 1 1 0 0 0 0 0 0 0 1 1 0 1 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 40 1 0 0 0 0 0 0 0 0 X 18 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X JEFF REED 6104357725 23 N 6TH STREET ALLENTOWN PA 18101 SHARON ALBERT BOARD MEMBER 2.00 X 0 0 0 JULIE M MACOMB BOARD MEMBER 2.00 X 0 0 0 KYLE DAVID BOARD MEMBER 2.00 X 0 0 0 TOM FENSTERMACHER BOARD MEMBER 2.00 X 0 0 0 LINDA KAY GARDNER BOARD MEMBER 2.00 X 0 0 0 MARY HAHN BOARD MEMBER 2.00 X 0 0 0 DR DAVID LIVERT BOARD MEMBER 2.00 X 0 0 0 ROBERTA MARCUS BOARD MEMBER 2.00 X 0 0 0 STEVEN MARKOWITZ BOARD MEMBER 2.00 X 0 0 0 VANCE POWERS BOARD MEMBER 2.00 X 0 0 0 DAIL RICHIE BOARD MEMBER 2.00 X 0 0 0 CATHY STEPHEN BOARD MEMBER 2.00 X 0 0 0 JIM WARFEL BOARD MEMBER 2.00 X 0 0 0 JEFF REED DIRECTOR 50.00 X 64686 0 14115 LAWRENCE JOHNSON PRESIDENT 2.00 X 0 0 0 KATHLEEN MATTHEWS VICE PRESIDENT 2.00 X 0 0 0 MICHAEL YEAGER TREASURER 2.00 X 0 0 0 KAYLA MJAATVEDT SECRETARY 2.00 X 0 0 0 64686 0 14115 0 0 0 0 0 30029 256025 300 286054 INSTRUCTION FEES 611600 311276 311276 MISC. SPECIAL OUTREACH 611600 25580 25580 336856 2677 2677 19842 18784 1058 1058 1058 14208 30029 14208 0 MISCELLANEOUS 611600 694 694 694 627339 338608 0 2677 88481 88481 73846 36923 18462 18461 332336 247468 74023 10845 6264 6264 12000 6000 3000 3000 36250 25045 8509 2696 17890 4473 13417 1625 1106 519 15354 15354 7922 89 7833 50706 30894 17492 2320 8275 7544 731 8040 804 7236 EQUIPMENT RENTAL & MAIN 8698 5640 1529 1529 SERVICE CHARGES 6853 6853 TELEPHONE AND INTERNET 3338 1335 2003 INSTRUCTION MATERIALS 2488 2488 3944 1102 2842 684310 481599 163860 38851 131629 91431 56620 56735 67000 70200 10219 9699 12287 600 192139 135997 64417 56142 125631 133144 467803 417951 2958 856 12700 17707 15658 18563 X 135099 70042 215164 227464 101882 101882 452145 399388 467803 417951 -56971 4214 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 125631 7513 133144 125650 550 -569 125631 121102 4515 33 125650 113294 100 7708 121102 108656 50 4588 113294 0.00000 0.76000 0.24000 0 0 192139 135997 56142 56142 MUTUAL FUNDS 133144 F 133144 X 543072 4214 4214 538858 88481 88481 627339 595829 0 595829 88481 88481 684310 PART X, LINE 2: 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 OR PENALTIES. THE ORGANIZATION HAD FILED FORM 990 INCOME TAX RETURNS IN THE UNITED STATES. THE TAX RETURNS FOR THE YEARS ENDED JUNE 30, 2015, 2016, AND 2017 ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 88,481. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 88,481. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 POLICY IS FEATURED IN RECRUITING BROCHURES, STUDENT CONTRACT AND OTHER PRINTED MATERIALS. MUSIC INSTRUCTION IS AVAILABLE TO ALL REGARDLESS OF RACE, CREED, NATIONAL ORIGIN, OR ABILITY TO PAY. SCHEDULE E, PART I, LINE 6 THE COUNTY OF LEHIGH PROVIDES ASSISTANCE TO THE SCHOOL FOR SCHOLARSHIPS, FINANCIAL AID AND OUTREACH PROGRAMS ANNUAL BRUNCH AND AUCTION 42530 29176 13354 13354 CONCERTS 691 311 380 380 1 1016 542 474 474 44237 30029 14208 14208 14208 0 1 SCHOLARSHIPS & FINANCIAL AID ASSISTANCE 130 88481 PART I, LINE 2: ASSISTANCE IS SCHOLARSHIPS USED FOR MUSIC LESSONS AT THE SCHOOL AND FOR OUTREACH PROGRAMS. FORM 990, PART VI, SECTION B, LINE 11B EXECUTIVE COMMITTEE, WHICH INCLUDES THE BOARD TREASURER, REVIEWS THE 990 IN DETAIL. ONCE SATISFIED WITH THE RESULTS, AN OVERVIEW WILL BE PRESENTED TO THE BOARD OF DIRECTORS. 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 15 PRESIDENT OF THE BOARD AND PERSONNEL COMMITTEE REVIEW JOB DESCRIPTION AND COMPARES TO PERFORMANCE. OUTCOMES ARE REVIEWED WITH KEY EMPLOYEE AND AFTER DISCUSSION SALARY ADJUSTMENT IS AWARDED. COMMITTEE EVALUATES PAY INCREASE BASED ON SALARY COMPARISONS AND FUNDS AVAILABLE FOR INCREASE. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST FORM 990 PART XI LINE 2C NO CHANGE FROM PRIOR YEAR