2015-11-11T07:20:19-06:00 2015-06-30 231386942 CAMPBELL RAPPOLD & YURASITS LLP 1033 S CEDAR CREST BLVD ALLENTOWN PA 181035443 990 2014-07-01 232201343 COMMUNITY MUSIC SCHOOL COMM 6104357725 23 N SIXTH STREET ALLENTOWN PA 18101 JEFF REED DIRECTOR 6104357725 2015-10-12 WARREN R HENDERSON CPA P00102171 6104357489 2014 2016-02-25 16:41:14Z JEFF REED 23 N 6TH STREET ALLENTOWN PA 18101 616189 0 X WWW.CMSLV.ORG X 1981 PA TO PROVIDE THE BEST POSSIBLE MUSIC EDUCATION FOR ALL REGARDLESS OF RACE, CREED, GENDER, NATIONAL ORIGIN, PHYSICAL/MENTAL CHALLENGE, OR FINANCIAL MEANS. 17 16 35 25 0 0 231485 291815 327192 300898 2475 4008 492 202 561644 596923 54220 52312 0 0 355642 363888 0 0 68127 156429 154648 566291 570848 -4647 26075 443919 470737 14558 18659 429361 452078 TO PROVIDE THE BEST POSSIBLE MUSIC EDUCATION FOR ALL REGARDLESS OF RACE, CREED, GENDER, NATIONAL ORIGIN, PHYSICAL/MENTAL CHALLENGE, OR FINANCIAL MEANS. 0 0 333451 52312 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. 333451 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 35 1 0 0 0 0 0 0 0 0 X 17 16 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 DOROTHY BAKER BOARD MEMBER 2.00 X 0 0 0 ROBERT BRESLIN 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 KATHLEEN MATTHEWS BOARD MEMBER 2.00 X 0 0 0 LINDA KAY GARNER BOARD MEMBER 2.00 X 0 0 0 DAVID LIVERT BOARD MEMBER 2.00 X 0 0 0 ROBERTA MARCUS BOARD MEMBER 2.00 X 0 0 0 VANCE POWERS BOARD MEMBER 2.00 X 0 0 0 JAMES WARFEL BOARD MEMBER 2.00 X 0 0 0 FLORA WEBER BOARD MEMBER 2.00 X 0 0 0 MARY HAHN BOARD MEMBER 2.00 X 0 0 0 JEFF REED DIRECTOR 50.00 X 0 0 0 LAWRENCE JOHNSON PRESIDENT 2.00 X 0 0 0 STEVEN MARKOWITZ VICE PRESIDENT 2.00 X 0 0 0 MICHAEL YEAGER TREASURER 2.00 X 0 0 0 DR SHARON ALBERT-STEIN SECRETARY 2.00 X 0 0 0 CAROLYN CLARKE RETIRED DIRECTOR 50.00 X 70769 0 0 70769 0 0 0 0 0 0 0 31199 260616 7804 291815 INSTRUCTION FEES 611600 273960 273960 MISC. SPECIAL OUTREACH 611600 26938 26938 300898 4008 4008 19266 31199 19266 0 MISCELLANEOUS 611600 202 202 202 596923 301100 0 4008 52312 52312 90097 9100 44238 36759 244000 183080 60920 29791 16549 9812 3430 15502 15502 5252 5252 47825 20906 1948 24971 8396 716 7680 41875 25938 14487 1450 2637 2637 7274 727 6547 EQUIPMENT RENTAL & MAIN 9184 6311 1437 1436 SERVICE CHARGES 5420 5420 MISCELLANEOUS 3814 1450 2364 POSTAGE 2444 978 1466 5025 2075 2869 81 570848 333451 169270 68127 196669 189296 56393 56502 51929 79000 7886 12986 125482 118179 9940 7303 121102 125650 443919 470737 493 1658 14065 17001 14558 18659 X 113009 109843 219535 240903 96817 101332 429361 452078 443919 470737 26075 -3358 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 121102 455 33 121590 113294 100 7708 121102 108656 50 4588 113294 110073 1000 -2417 108656 91832 1200 17041 110073 0.20000 0.80000 0 0 125482 118179 7303 7303 MUTUAL FUNDS 125650 F 125650 X 541253 -3358 -3358 544611 52312 52312 596923 518536 0 518536 52312 52312 570848 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, 2013, 2014, AND 2015 ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 52,312. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 52,312. 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 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 ANNUAL BRUNCH AND AUCTION 47946 32104 15842 15842 CONCERTS 1086 -1776 2862 2862 2 1433 871 562 562 50465 31199 19266 19266 19266 0 1 SCHOLARSHIPS & FINANCIAL AID ASSISTANCE 246 52312 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 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 THEIR 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