COMMUNITY MUSIC SCHOOL: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- COMMUNITY MUSIC SCHOOL (EIN 23-2201343)
- Tax period
- 2015-07-01 to 2016-06-30
- Filed
- 2016-10-31
- IRS object ID
- 201613059349300711
- Schema version
- 2015v2.1
- 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 | 2016-10-31T08:40:13-05:00 | ReturnTs |
| Tax Period End | 2016-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 231386942 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CAMPBELL RAPPOLD & YURASITS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1033 S CEDAR CREST BLVD | AddressLine1Txt |
| City | ALLENTOWN | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 181035443 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 232201343 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COMMUNITY MUSIC SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COMM | BusinessNameControlTxt |
| Phone | 6104357725 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 23 N SIXTH STREET | AddressLine1Txt |
| City | ALLENTOWN | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18101 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JEFF REED | PersonNm |
| Person Title | DIRECTOR | PersonTitleTxt |
| Phone | 6104357725 | PhoneNum |
| Signature | 2016-10-27 | SignatureDt |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOHN R ZAYAITZ CPA | PreparerPersonNm |
| PTIN | P01254535 | PTIN |
| Phone | 6104357489 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2017-02-10 21:41:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JEFF REED | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 23 N 6TH STREET | AddressLine1Txt |
| City | ALLENTOWN | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18101 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $593,604 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CMSLV.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1981 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE THE BEST POSSIBLE MUSIC EDUCATION FOR ALL REGARDLESS OF RACE, CREED, GENDER, NATIONAL ORIGIN, PHYSICAL/MENTAL CHALLENGE, OR FINANCIAL MEANS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 18 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 17 | VotingMembersIndependentCnt |
| Total Employee | 43 | TotalEmployeeCnt |
| Total Volunteers | 25 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $291,815 | PYContributionsGrantsAmt |
| CY Contributions Grants | $258,540 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $300,898 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $317,440 | CYProgramServiceRevenueAmt |
| PY Investment Income | $4,008 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,810 | CYInvestmentIncomeAmt |
| PY Other Revenue | $202 | PYOtherRevenueAmt |
| CY Other Revenue | $208 | CYOtherRevenueAmt |
| PY Total Revenue | $596,923 | PYTotalRevenueAmt |
| CY Total Revenue | $578,998 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $52,312 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $75,075 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $363,888 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $415,946 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $33,053 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $154,648 | PYOtherExpensesAmt |
| CY Other Expenses | $155,646 | CYOtherExpensesAmt |
| PY Total Expenses | $570,848 | PYTotalExpensesAmt |
| CY Total Expenses | $646,667 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $26,075 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$67,669 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $470,737 | TotalAssetsBOYAmt |
| Total Assets EOY | $467,803 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $18,659 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $15,658 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $452,078 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $452,145 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE THE BEST POSSIBLE MUSIC EDUCATION FOR ALL REGARDLESS OF RACE, CREED, GENDER, NATIONAL ORIGIN, PHYSICAL/MENTAL CHALLENGE, OR FINANCIAL MEANS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $401,864 | ExpenseAmt |
| Grant | $75,075 | GrantAmt |
| Revenue | $317,648 | RevenueAmt |
| Desc | 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. | Desc |
| Total Program Service Expenses | $401,864 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (1) | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 1 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 43 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 18 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 17 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JEFF REED | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6104357725 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 23 N 6TH STREET | AddressLine1Txt |
| City | ALLENTOWN | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18101 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| DR SHARON ALBERT | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ROBERT BRESLIN | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| KYLE DAVID | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| TOM FENSTERMACHER | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| LINDA KAY GARDNER | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MARY HAHN | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DR DAVID LIVERT | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ROBERTA MARCUS | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| STEVEN MARKOWITZ | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| VANCE POWERS | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DAIL RICHIE | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| CATHY STEPHEN | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JIM WARFEL | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JEFF REED | ||||||
| DIRECTOR | 50.00 | $52,346 | $0 | $0 | Yes (X) | |
| LAWRENCE JOHNSON | ||||||
| PRESIDENT | 2.00 | $0 | $0 | $0 | Yes (X) | |
| KATHLEEN MATTHEWS | ||||||
| VICE PRESIDENT | 2.00 | $0 | $0 | $0 | Yes (X) | |
| MICHAEL YEAGER | ||||||
| TREASURER | 2.00 | $0 | $0 | $0 | Yes (X) | |
| KAYLA MJAATVEDT | ||||||
| SECRETARY | 2.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $52,346 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $34,881 | FundraisingAmt |
| All Other Contributions | $223,659 | AllOtherContributionsAmt |
| Noncash Contributions | $1,940 | NoncashContributionsAmt |
| Total Contributions | $258,540 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| INSTRUCTION FEES | 611600 | $297,337 | $297,337 |
| MISC. SPECIAL OUTREACH | 611600 | $20,103 | $20,103 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $317,440 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,810 | TotalRevenueColumnAmt |
| Exclusion | $2,810 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $14,606 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $34,881 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $14,606 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 611600 | BusinessCd |
| Total Revenue Column | $208 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $208 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $208 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $578,998 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $317,648 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,810 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,075 | TotalAmt |
| Program Services | $75,075 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,057 | TotalAmt |
| Program Services | $19,817 | ProgramServicesAmt |
| Management And General | $26,423 | ManagementAndGeneralAmt |
| Fundraising | $19,817 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $310,760 | TotalAmt |
| Program Services | $196,832 | ProgramServicesAmt |
| Management And General | $108,777 | ManagementAndGeneralAmt |
| Fundraising | $5,151 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,011 | TotalAmt |
| Management And General | $5,011 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,118 | TotalAmt |
| Program Services | $19,080 | ProgramServicesAmt |
| Management And General | $12,694 | ManagementAndGeneralAmt |
| Fundraising | $2,344 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,225 | TotalAmt |
| Program Services | $1,456 | ProgramServicesAmt |
| Management And General | $14,769 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,467 | TotalAmt |
| Program Services | $3,467 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,987 | TotalAmt |
| Program Services | $21,047 | ProgramServicesAmt |
| Fundraising | $1,940 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,716 | TotalAmt |
| Program Services | $100 | ProgramServicesAmt |
| Management And General | $8,616 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,064 | TotalAmt |
| Program Services | $33,722 | ProgramServicesAmt |
| Management And General | $20,107 | ManagementAndGeneralAmt |
| Fundraising | $2,235 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,543 | TotalAmt |
| Program Services | $8,812 | ProgramServicesAmt |
| Management And General | $731 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,811 | TotalAmt |
| Program Services | $781 | ProgramServicesAmt |
| Management And General | $7,030 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| EQUIPMENT RENTAL & MAIN | $11,207 | $8,076 | $1,565 | $1,566 |
| SERVICE CHARGES | $6,148 | $6,148 | ||
| INSTRUCTION MATERIALS | $5,357 | $5,357 | ||
| TELEPHONE | $2,906 | $1,162 | $1,744 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,215 | TotalAmt |
| Program Services | $932 | ProgramServicesAmt |
| Management And General | $4,283 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $646,667 | TotalAmt |
| Program Services | $401,864 | ProgramServicesAmt |
| Management And General | $211,750 | ManagementAndGeneralAmt |
| Fundraising | $33,053 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $189,296 | BOYAmt |
| EOY | $131,629 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,502 | BOYAmt |
| EOY | $56,620 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $79,000 | BOYAmt |
| EOY | $67,000 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,986 | BOYAmt |
| EOY | $10,219 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $12,287 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $192,139 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $127,722 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,303 | BOYAmt |
| EOY | $64,417 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $125,650 | BOYAmt |
| EOY | $125,631 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $470,737 | BOYAmt |
| EOY | $467,803 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,658 | BOYAmt |
| EOY | $2,958 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,001 | BOYAmt |
| EOY | $12,700 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,659 | BOYAmt |
| EOY | $15,658 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $109,843 | BOYAmt |
| EOY | $135,099 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $240,903 | BOYAmt |
| EOY | $215,164 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $101,332 | BOYAmt |
| EOY | $101,882 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $452,078 | BOYAmt |
| EOY | $452,145 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $470,737 | BOYAmt |
| EOY | $467,803 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$67,669 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$2,855 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $70,591 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
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
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $125,650 | BeginningYearBalanceAmt |
| Contributions | $550 | ContributionsAmt |
| Investment Earnings Or Losses | -$569 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $125,631 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $121,102 | BeginningYearBalanceAmt |
| Contributions | $4,515 | ContributionsAmt |
| Investment Earnings Or Losses | $33 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $125,650 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $113,294 | BeginningYearBalanceAmt |
| Contributions | $100 | ContributionsAmt |
| Investment Earnings Or Losses | $7,708 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $121,102 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $108,656 | BeginningYearBalanceAmt |
| Contributions | $50 | ContributionsAmt |
| Investment Earnings Or Losses | $4,588 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $113,294 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $110,073 | BeginningYearBalanceAmt |
| Contributions | $1,000 | ContributionsAmt |
| Investment Earnings Or Losses | -$2,417 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $108,656 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.81000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.19000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $192,139 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $127,722 | DepreciationAmt |
| Book Value | $64,417 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $64,417 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MUTUAL FUNDS | Desc |
| Book Value | $125,631 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $125,631 | TotalBookValueProgramRltdAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $501,068 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$2,855 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$2,855 | RevenueNotReportedAmt |
| Revenue Subtotal | $503,923 | RevenueSubtotalAmt |
| Other Revenues Not Included | $75,075 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $75,075 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $578,998 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $571,592 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $571,592 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $75,075 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $75,075 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $646,667 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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, 2014, 2015, AND 2016 ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS 75,075. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS 75,075. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | POLICY IS FEATURED IN RECRUITING BROCHURES AND HIGHLIGHTED IN NEWSPAPTER ADVERTISING AND LOCAL TV PROGRAMMING SEVERAL TIMES A YEAR. 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 |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | ANNUAL BRUNCH AND AUCTION | Event1Nm |
| Gross Receipts Event1 | $47,228 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $34,231 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $12,997 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $12,997 | OtherDirectExpensesEvent1Amt |
| Event2 | CONCERTS | Event2Nm |
| Gross Receipts Event2 | $1,128 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $228 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $900 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $900 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 2 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $1,131 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $422 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $709 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $709 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $49,487 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $34,881 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $14,606 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $14,606 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $14,606 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $0 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS & FINANCIAL AID ASSISTANCE | GrantTypeTxt |
| Recipient | 283 | RecipientCnt |
| Cash Grant | $75,075 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | ASSISTANCE IS SCHOLARSHIPS USED FOR MUSIC LESSONS AT THE SCHOOL AND FOR OUTREACH PROGRAMS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | 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 9: | EXCESS OF FAIR VALUE OVER CONSIDERATION PAID IN ACQUISITION OF COMMUNITY SCHOOL OF MUSIC & THE ARTS, INC. 70,591. |
| FORM 990 PART XI LINE 2C | NO CHANGE FROM PRIOR YEAR |