2014-09-15T14:42:27-05:00 2014-06-30 231386942 CAMPBELL RAPPOLD & YURASITS LLP 1033 S CEDAR CREST BLVD ALLENTOWN PA 181035443 990 2013-07-01 232201343 COMMUNITY MUSIC SCHOOL COMM 6104357725 23 N SIXTH STREET ALLENTOWN PA 18101 CAROLYN CLARKE DIRECTOR 6104357725 2014-08-26 WARREN R HENDERSON CPA P00102171 6104357489 2013 2015-11-30 17:44:51Z CAROLYN CLARKE 23 N 6TH STREET ALLENTOWN PA 18101 580642 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. 24 23 33 25 0 0 217022 231485 360644 327192 2700 2475 316 492 580682 561644 64830 54220 0 0 355696 355642 0 0 55942 140412 156429 560938 566291 19744 -4647 444050 443919 15946 14558 428104 429361 TO PROVIDE THE BEST POSSIBLE MUSIC EDUCATION FOR ALL REGARDLESS OF RACE, CREED, GENDER, NATIONAL ORIGIN, PHYSICAL/MENTAL CHALLENGE, OR FINANCIAL MEANS. 0 0 346215 54220 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. 346215 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 33 1 0 0 0 0 0 1 1 0 0 X 24 23 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X CAROLYN CLARKE 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 JULIE BOLTON BOARD MEMBER 2.00 X 0 0 0 KYLE DAVID BOARD MEMBER 2.00 X 0 0 0 SUE CAPOBIANCO BOARD MEMBER 2.00 X 0 0 0 GAIL FARNHAM BOARD MEMBER 2.00 X 0 0 0 JEROME FRANK 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 PRABHAT KUMAR BOARD MEMBER 2.00 X 0 0 0 SHEILA JOHNSON BOARD MEMBER 2.00 X 0 0 0 MARTIN KARESS BOARD MEMBER 2.00 X 0 0 0 ALEXANDER MASETTI BOARD MEMBER 2.00 X 0 0 0 ROBERTA MARCUS BOARD MEMBER 2.00 X 0 0 0 RODOLPHE TANKPINOU BOARD MEMBER 2.00 X 0 0 0 KEELATHUR VASUDEVAN BOARD MEMBER 2.00 X 0 0 0 DAVID VOELLINGER BOARD MEMBER 2.00 X 0 0 0 JAMES WARFEL BOARD MEMBER 2.00 X 0 0 0 SUE WEBER BOARD MEMBER 2.00 X 0 0 0 DR ANN WILLIAMS BOARD MEMBER 2.00 X 0 0 0 ROBERT NAGLE DIRECTOR 2.00 X 0 0 0 CAROLYN CLARKE DIRECTOR 50.00 X 67653 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 67653 0 0 0 0 0 0 0 33228 198257 10295 231485 INSTRUCTION FEES 611600 301571 301571 MISC. SPECIAL OUTREACH 611600 25621 25621 327192 2475 2475 18998 33228 18998 0 MISCELLANEOUS 611600 492 492 492 561644 327684 0 2475 54220 54220 70923 10497 34114 26312 253086 187040 66046 31633 20645 8702 2286 15410 15410 4606 4606 51932 24790 2815 24327 7923 792 7131 39072 24326 13296 1450 3161 3161 8208 821 7387 EQUIPMENT RENTAL & MAIN 8980 6277 1352 1351 SERVICE CHARGES 5637 5637 POSTAGE 4831 1932 2899 MISCELLANEOUS 2144 34 1997 113 4525 1437 2985 103 566291 346215 164134 55942 211725 196669 56272 56393 44434 51929 6474 7886 149923 139983 11851 9940 113294 121102 444050 443919 1595 493 14351 14065 15946 14558 X 135836 113009 195551 219535 96717 96817 428104 429361 444050 443919 -4647 5904 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 113294 100 7708 121102 108656 50 4588 113294 110073 1000 -2417 108656 91832 1200 17041 110073 80555 1320 9957 91832 0.79000 0.21000 0 0 149923 139983 9940 9940 MUTUAL FUNDS 121102 F 121102 X 513328 5904 5904 507424 54220 54220 561644 512071 0 512071 54220 54220 566291 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, 2012, 2013, AND 2014 ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 54,220. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 54,220. 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 49507 32202 17305 17305 CONCERTS 1646 519 1127 1127 2 1073 507 566 566 52226 33228 18998 18998 18998 0 1 SCHOLARSHIPS & FINANCIAL AID ASSISTANCE 772 54220 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