INTERNATIONAL CHORAL FESTIVAL INC: Form 990EZ, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- INTERNATIONAL CHORAL FESTIVAL INC (EIN 81-0459276)
- Tax period
- 2015-01-01 to 2015-12-31
- Filed
- 2016-08-13
- IRS object ID
- 201642279349200304
- 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 | 2016-08-13T20:15:51-07:00 | ReturnTs |
| Tax Period End | 2015-12-31 | TaxPeriodEndDt |
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2015-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 810459276 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INTERNATIONAL CHORAL FESTIVAL INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | INTE | BusinessNameControlTxt |
| Phone | 4067217985 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 8203 | AddressLine1Txt |
| City | Missoula | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59807 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Peter B Heyler | PersonNm |
| Person Title | Treasurer | PersonTitleTxt |
| Phone | 4067264007 | PhoneNum |
| Signature | 2016-08-12 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2016-12-15 16:53:06Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | www.choralfestival.org | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $101,945 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $79,146 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $0 | ProgramServiceRevenueAmt |
| Membership Dues | $0 | MembershipDuesAmt |
| Investment Income | $7,623 | InvestmentIncomeAmt |
| Sale Of Assets Gross | $4,500 | SaleOfAssetsGrossAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Gain Or Loss From Sale Of Assets | $4,500 | GainOrLossFromSaleOfAssetsAmt |
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Fundraising Gross Income | $10,384 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $14,294 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | -$3,910 | SpecialEventsNetIncomeLossAmt |
| Gross Sales Of Inventory | $167 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $152 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $15 | GrossProfitLossSlsOfInvntryAmt |
| Other Revenue Total | $125 | OtherRevenueTotalAmt |
| Total Revenue | $87,499 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $0 | GrantsAndSimilarAmountsPaidAmt |
| Benefits Paid To Or For Members | $0 | BenefitsPaidToOrForMembersAmt |
| Salaries Other Comp Empl Bnft | $25,735 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $1,875 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $1,388 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $3,028 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $14,197 | OtherExpensesTotalAmt |
| Total Expenses | $46,223 | TotalExpensesAmt |
| Excess Or Deficit For Year | $41,276 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $107,182 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $148,458 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $95,294 | BOYAmt |
| EOY | $136,573 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,000 | BOYAmt |
| EOY | $12,000 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $107,294 | BOYAmt |
| EOY | $148,573 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $112 | BOYAmt |
| EOY | $115 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $107,182 | BOYAmt |
| EOY | $148,458 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | The International Choral Festival exists to promote world peace and understanding by sponsoring a choral festival every three or four years that invites choirs from all locations and cultures across the globe to Missoula Montana for the purpose of performing choral music and promoting peace and understanding. 2015 was a preparation year for the next Festival in July of 2016. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | This is a once every three or four year festival, and 2015 was the second preparation year for the 2016 festival. Activities were focused on choir recruitment, fund raising, logistical and administrative issues relating to the upcoming 2016 festival, including venue scheduling, meal planning, soliciting volunteers for the festival, choir travel and logistics, and other preparation requirements. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $17,194 | GrantsAndAllocationsAmt |
| Program Service Expenses | $23,699 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $23,699 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (16 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| Terry Conrad | ||||
| President/Board Member | 5 | $0 | $0 | $0 |
| Thomas Trigg | ||||
| Vice President/Board Member | 3 | $0 | $0 | $0 |
| Janet Palmer | ||||
| Secretary/Board Member | 3 | $0 | $0 | $0 |
| Peter Heyler | ||||
| Treasurer/Board Member | 4 | $0 | $0 | $0 |
| Melissa Blunt | ||||
| Board Member | 2 | $0 | $0 | $0 |
| Dann Swallow | ||||
| Board Member | 2 | $0 | $0 | $0 |
| Angela Dailey | ||||
| Board Member | 2 | $0 | $0 | $0 |
| Brooke Redpath | ||||
| Board Member | 2 | $0 | $0 | $0 |
| David Edmonds | ||||
| Board Member | 2 | $0 | $0 | $0 |
| Lance Collister | ||||
| Board Member | 2 | $0 | $0 | $0 |
| Sage Grendahl | ||||
| Bord Member | 2 | $0 | $0 | $0 |
| Ellen McKenzie | ||||
| Board Member | 2 | $0 | $0 | $0 |
| Deb Stapley-Graham | ||||
| Board Member | 2 | $0 | $0 | $0 |
| Lori Gray | ||||
| Board Member | 1 | $0 | $0 | $0 |
| David Heidel | ||||
| Artistic Director, Ex Officio Board Member | 5 | $0 | $0 | $0 |
| Anne Marie Brinkman | ||||
| Executive Director, Ex Officio Board Member | 25.00 | $23,200 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Form1120 Pol Filed | 0 | Form1120PolFiledInd |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Anne Marie Brinkman | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 8203 | AddressLine1Txt |
| City | Missoula | CityNm |
| State Abbreviation | MT | StateAbbreviationCd |
| ZIP | 59807 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4067217985 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
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 | $32,070 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $66,555 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $86,131 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $29,770 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $79,147 | CurrentTaxYearAmt |
| Total | $293,673 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $88 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $768 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $64,844 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $17,924 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $167 | CurrentTaxYearAmt |
| Total | $83,791 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,970 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $9,427 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $237 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $15,634 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $38,128 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $76,750 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $151,212 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $47,694 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $79,314 | CurrentTaxYearAmt |
| Total | $393,098 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $393,098 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,918 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,175 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,431 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,640 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,623 | CurrentTaxYearAmt |
| Total | $32,787 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,918 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,175 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,431 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,640 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,623 | CurrentTaxYearAmt |
| Total | $32,787 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $44,046 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $82,925 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $157,643 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $54,334 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $86,937 | CurrentTaxYearAmt |
| Total | $425,885 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.92301 | PublicSupportCY509Pct |
| Public Support PY509 | 0.91364 | PublicSupportPY509Pct |
| Investment Income CY | 0.07699 | InvestmentIncomeCYPct |
| Investment Income PY | 0.08636 | 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 O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990-EZ, Part I, Line 8 | reimbursement for banquet attendance |
| Form 990-EZ, Part I, Line 16 | office equipment & supplies; telephone & internet; membership & dues; fees; board expenses; insurance, marketing |
| Form 990-EZ, Part II, Line 24 | Concert shell |
| Form 990-EZ, Part II, Line 26 | payroll liabilities |