COMMUNITY MUSIC SCHOOL: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- COMMUNITY MUSIC SCHOOL (EIN 23-2201343)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2025-10-07
- IRS object ID
- 202522809349300527
- Schema version
- 2024v5.2
- 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 | 2025-10-07T08:04:04-07:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 274435968 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Morey Nee Buck & Oswald LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2571 Baglyos Cir Ste B20 | AddressLine1Txt |
| City | Bethlehem | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18020 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | 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 | 1544 WEST HAMILTON STREET | AddressLine1Txt |
| City | ALLENTOWN | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18102 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JEFF REED | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Signature | 2025-10-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | WILLIAM C OSWALD | PreparerPersonNm |
| PTIN | P01223342 | PTIN |
| Phone | 6108821000 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JEFF REED | PrincipalOfficerNm |
| Gross Receipts | $879,871 | GrossReceiptsAmt |
| Group Return For Affiliates | false | 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 | 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. | ActivityOrMissionDesc |
| Voting Members Governing Body | 18 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 18 | VotingMembersIndependentCnt |
| Total Employee | 36 | TotalEmployeeCnt |
| Total Volunteers | 38 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $226,977 | PYContributionsGrantsAmt |
| CY Contributions Grants | $259,335 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $550,790 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $595,436 | CYProgramServiceRevenueAmt |
| PY Investment Income | $15,466 | PYInvestmentIncomeAmt |
| CY Investment Income | $13,643 | CYInvestmentIncomeAmt |
| PY Other Revenue | $18,198 | PYOtherRevenueAmt |
| CY Other Revenue | $10,474 | CYOtherRevenueAmt |
| PY Total Revenue | $811,431 | PYTotalRevenueAmt |
| CY Total Revenue | $878,888 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $90,425 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $86,201 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $360,635 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $370,751 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $65,042 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $462,452 | PYOtherExpensesAmt |
| CY Other Expenses | $458,856 | CYOtherExpensesAmt |
| PY Total Expenses | $913,512 | PYTotalExpensesAmt |
| CY Total Expenses | $915,808 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$102,081 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$36,920 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,075,132 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,018,987 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $216,253 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $180,369 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $858,879 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $838,618 | NetAssetsOrFundBalancesEOYAmt |
| Mission | 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. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $615,910 | ExpenseAmt |
| Grant | $86,201 | GrantAmt |
| Revenue | $854,771 | 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 | $615,910 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (true) | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 2 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 36 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 18 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 18 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JEFF REED | PersonNm |
| Phone | 6104357725 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1544 WEST HAMILTON STREET | AddressLine1Txt |
| City | ALLENTOWN | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 18102 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| Jeff Reed | |||||||
| Executive Director | 50.00 | 0.00 | $124,046 | $0 | $0 | ||
| WILLIAM MOYER | |||||||
| BOARD MEMBER | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| MARK STEIN | |||||||
| Secretary | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | Yes (X) |
| TOM FENSTERMACHER | |||||||
| Treasurer | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | Yes (X) |
| Vicki Ferrence Ray | |||||||
| board member | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| MARY HAHN | |||||||
| BOARD MEMBER | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| DR DAVID LIVERT | |||||||
| BOARD MEMBER | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| GREGORY KUHN | |||||||
| BOARD MEMBER | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Joseph Wagner | |||||||
| board member | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| VANCE POWERS | |||||||
| BOARD MEMBER | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| DAIL RICHIE | |||||||
| BOARD MEMBER | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| KATHLEEN MATTHEWS | |||||||
| BOARD MEMBER | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| MICHAEL YEAGER | |||||||
| President | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | Yes (X) |
| John Wittenbraker | |||||||
| Vice President | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | Yes (X) |
| ELLEN ROBERTS | |||||||
| BOARD MEMBER | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| DAVID YEAGER | |||||||
| BOARD MEMBER | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| MIKE HORVATH | |||||||
| BOARD MEMBER | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| ELYSE PILLITTERI | |||||||
| BOARD MEMBER | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Nanditha Mudigonda | |||||||
| board member | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $124,046 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $13,000 | GovernmentGrantsAmt |
| All Other Contributions | $246,335 | AllOtherContributionsAmt |
| Total Contributions | $259,335 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INSTRUCTION FEES | Desc |
| Business | 611600 | BusinessCd |
| Total Revenue Column | $595,436 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $595,436 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $595,436 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,643 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $13,643 | RelatedOrExemptFuncIncomeAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $11,313 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $983 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,330 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 611600 | BusinessCd |
| Total Revenue Column | $144 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $144 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $144 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $878,888 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $609,223 | RelatedOrExemptFuncIncomeAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,201 | TotalAmt |
| Program Services | $86,201 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $124,046 | TotalAmt |
| Program Services | $43,416 | ProgramServicesAmt |
| Management And General | $62,023 | ManagementAndGeneralAmt |
| Fundraising | $18,607 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $173,726 | TotalAmt |
| Program Services | $60,804 | ProgramServicesAmt |
| Management And General | $86,863 | ManagementAndGeneralAmt |
| Fundraising | $26,059 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,808 | TotalAmt |
| Program Services | $8,333 | ProgramServicesAmt |
| Management And General | $11,904 | ManagementAndGeneralAmt |
| Fundraising | $3,571 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,171 | TotalAmt |
| Program Services | $17,210 | ProgramServicesAmt |
| Management And General | $24,585 | ManagementAndGeneralAmt |
| Fundraising | $7,376 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $895 | TotalAmt |
| Management And General | $895 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,600 | TotalAmt |
| Management And General | $13,600 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,135 | TotalAmt |
| Program Services | $10,508 | ProgramServicesAmt |
| Management And General | $2,627 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,725 | TotalAmt |
| Program Services | $971 | ProgramServicesAmt |
| Management And General | $8,754 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,865 | TotalAmt |
| Program Services | $38,338 | ProgramServicesAmt |
| Management And General | $11,056 | ManagementAndGeneralAmt |
| Fundraising | $5,471 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,827 | TotalAmt |
| Program Services | $31,344 | ProgramServicesAmt |
| Management And General | $3,483 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,365 | TotalAmt |
| Program Services | $6,219 | ProgramServicesAmt |
| Management And General | $4,146 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| instructional fees | $295,680 | $295,680 | ||
| service charges | $16,834 | $11,784 | $1,683 | $3,367 |
| TELEPHONE AND INTERNET | $3,314 | $1,657 | $1,160 | $497 |
| instrument maintenance | $3,271 | $3,271 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,345 | TotalAmt |
| Program Services | $174 | ProgramServicesAmt |
| Management And General | $2,077 | ManagementAndGeneralAmt |
| Fundraising | $94 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $915,808 | TotalAmt |
| Program Services | $615,910 | ProgramServicesAmt |
| Management And General | $234,856 | ManagementAndGeneralAmt |
| Fundraising | $65,042 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $339 | BOYAmt |
| EOY | $2,075 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $373,836 | BOYAmt |
| EOY | $359,700 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,000 | BOYAmt |
| EOY | $54,000 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,365 | BOYAmt |
| EOY | $72 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $587,768 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $322,239 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $300,356 | BOYAmt |
| EOY | $265,529 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $177,850 | BOYAmt |
| EOY | $194,615 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $182,386 | BOYAmt |
| EOY | $142,996 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,075,132 | BOYAmt |
| EOY | $1,018,987 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,275 | BOYAmt |
| EOY | $35,427 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $4,018 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $179,978 | BOYAmt |
| EOY | $140,924 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $216,253 | BOYAmt |
| EOY | $180,369 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $480,658 | BOYAmt |
| EOY | $465,303 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $378,221 | BOYAmt |
| EOY | $373,315 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $858,879 | BOYAmt |
| EOY | $838,618 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,075,132 | BOYAmt |
| EOY | $1,018,987 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$36,920 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $16,659 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | 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 | $177,850 | BeginningYearBalanceAmt |
| Contributions | $1,000 | ContributionsAmt |
| Investment Earnings Or Losses | $15,765 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $194,615 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $161,322 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $16,528 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $177,850 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $153,666 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $7,656 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $161,322 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $171,758 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$18,092 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $153,666 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $151,028 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $20,730 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $171,758 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.03300 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.43300 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.53400 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | false | RelatedOrgListSchRInd |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $147,200 | OtherCostOrOtherBasisAmt |
| Book Value | $147,200 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $440,568 | OtherCostOrOtherBasisAmt |
| Depreciation | $322,239 | DepreciationAmt |
| Book Value | $118,329 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $265,529 | TotalBookValueLandBuildingsAmt |
| Total Book Value Program Rltd | $194,615 | TotalBookValueProgramRltdAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| RIGHT OF USE ASSET | $138,496 |
| SECURITY DEPOSIT | $4,500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $142,996 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | lease obligation | Desc |
| Amt | $140,924 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $140,924 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $840,056 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $16,659 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $30,710 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $47,369 | RevenueNotReportedAmt |
| Revenue Subtotal | $792,687 | RevenueSubtotalAmt |
| Other Revenues Not Included | $86,201 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $86,201 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $878,888 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $860,317 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $30,710 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $30,710 | ExpensesNotReportedAmt |
| Expenses Subtotal | $829,607 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $86,201 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $86,201 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $915,808 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 $86201 |
| Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S | scholarships $86201 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
| Total501c3 Org | 0 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS & FINANCIAL AID ASSIST | GrantTypeTxt |
| Recipient | 123 | RecipientCnt |
| Non Cash Assistance | $86,201 | NonCashAssistanceAmt |
| Valuation Method Used | fmv | ValuationMethodUsedDesc |
| Non Cash Assistance | none | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Grantmaker's Description of How Grants are Used | FormAndLineReferenceDesc |
| Explanation | Assistance represents 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 A, Line 2 | David Yeager is the brother of Board President, Michael Yeager. |
| Form 990, Part VI, Section B, Line 11b | The finance 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, 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 15a | 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, Section B, Line 15b | 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, Section C, Line 19 | No documents available to the public. |