MAUI CLASSICAL MUSIC FESTIVAL: Form 990EZ, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: MAUI CLASSICAL MUSIC FESTIVAL (EIN 16-1672016)
Tax period: 2013-07-01 to 2014-06-30
Filed: 2014-08-05
IRS object ID: 201422189349200407
Schema version: 2013v3.0
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
Form 990-EZ
Schedule A
Schedule B
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2014-08-05T21:29:24-07:00	ReturnTs
Tax Period End	2014-06-30	TaxPeriodEndDt
Return Type	990EZ	ReturnTypeCd
Tax Period Begin	2013-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	161672016	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MAUI CLASSICAL MUSIC FESTIVAL	BusinessNameLine1

Field	Value	IRS element (for citing)
Business Name Control	MAUI	BusinessNameControlTxt
Phone	8088746985	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 532573	AddressLine1
City	Kihei	City
State	HI	State
ZIP Code	96753	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Philip Brown	PersonNm
Person Title	Treasurer	PersonTitleTxt
Phone	8088746985	PhoneNum
Signature	2014-08-06	SignatureDt

Field	Value	IRS element (for citing)
Tax	2013	TaxYr
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990-EZ IRS990EZ

Field	Value	IRS element (for citing)
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Website Address	mauiclassicalmusicfestival.org	WebsiteAddressTxt
Organization501c3	Yes (X)	Organization501c3Ind
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Gross Receipts	$68,666	GrossReceiptsAmt
Info In Schedule O Part I	Yes (X)	InfoInScheduleOPartIInd
Contributions Gifts Grants Etc	$48,154	ContributionsGiftsGrantsEtcAmt
Program Service Revenue	$19,291	ProgramServiceRevenueAmt
Membership Dues	$0	MembershipDuesAmt
Investment Income	$0	InvestmentIncomeAmt
Sale Of Assets Gross	$0	SaleOfAssetsGrossAmt
Cost Or Other Basis Expense Sale	$0	CostOrOtherBasisExpenseSaleAmt
Gain Or Loss From Sale Of Assets	$0	GainOrLossFromSaleOfAssetsAmt
Gaming Gross Income	$0	GamingGrossIncomeAmt
Fundraising Gross Income	$0	FundraisingGrossIncomeAmt
Special Events Direct Expenses	$0	SpecialEventsDirectExpensesAmt
Special Events Net Income Loss	$0	SpecialEventsNetIncomeLossAmt
Gross Sales Of Inventory	$721	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$0	CostOfGoodsSoldAmt
Gross Profit Loss Sls Of Invntry	$721	GrossProfitLossSlsOfInvntryAmt
Other Revenue Total	$500	OtherRevenueTotalAmt
Total Revenue	$68,666	TotalRevenueAmt
Grants And Similar Amounts Paid	$0	GrantsAndSimilarAmountsPaidAmt
Benefits Paid To Or For Members	$0	BenefitsPaidToOrForMembersAmt
Salaries Other Comp Empl Bnft	$0	SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct	$10,000	FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint	$1,985	OccupancyRentUtltsAndMaintAmt
Printing Publications Postage	$2,718	PrintingPublicationsPostageAmt
Other Expenses Total	$35,290	OtherExpensesTotalAmt
Total Expenses	$49,993	TotalExpensesAmt
Excess Or Deficit For Year	$18,673	ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY	$25,385	NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY	$44,058	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part II	Yes (X)	InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

Field	Value	IRS element (for citing)
BOY	$25,620	BOYAmt
EOY	$43,785	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	$508	BOYAmt
EOY	$508	EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$26,128	BOYAmt
EOY	$44,293	EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$743	BOYAmt
EOY	$235	EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

Field	Value	IRS element (for citing)
BOY	$25,385	BOYAmt
EOY	$44,058	EOYAmt

Field	Value	IRS element (for citing)
Primary Exempt Purpose	Present chamber music concerts to the Maui, HI public and youth	PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (3 entries)

Description Program Srvc AccomDescriptionProgramSrvcAccomTxt	Grants And AllocationsGrantsAndAllocationsAmt	Program Service ExpensesProgramServiceExpensesAmt
Chamber Music Programs: Presented one youth concert at Kihei Charter School for students (150 attendees)	$2,467	$6,529
Chamber Music Programs: Presented five concerts to the general public; at Makawao Union Church, Keawalai Congregational Church (Makena)(2 concerts), Wananalua Congregational Church (Hana), and Lodge at Koele (Lana'i), featuring festival musicians performing in a variety of ensembles (649 attendees)	$12,335	$32,647
Concert at private home for 50 attendees	$4,000	$6,529

Field	Value	IRS element (for citing)
Total Program Service Expenses	$45,705	TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (11 entries)

TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt	Employee Benefit ProgramEmployeeBenefitProgramAmt	Expense Account Other AllwncExpenseAccountOtherAllwncAmt
Philip Brown
Treasurer	5	$0	$0	$0
Diane Shepherd
Director	5	$0	$0	$0
Kent Stewart
Director	2	$0	$0	$0
Keith Dinsmoor
Director	1	$0	$0	$0
Joan Hayden
Director	2	$0	$0	$0
Susan Bradford
Director	2	$0	$0	$0
Frances Ort
Secretary	5	$0	$0	$0
Carolyn Schaefer
Director	1	$0	$0	$0
Tom Jezierny
President	5	$0	$0	$0
Joan Canfield
Vice President	3	$0	$0	$0
Jeff Alfriend
Director	2	$0	$0	$0

Field	Value	IRS element (for citing)
Info In Schedule O Part V	Yes (X)	InfoInScheduleOPartVInd
Activities Not Previously Rpt	0	ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not Rpt	Yes (1)	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
States Where Copy Of Return Is Fld	HI	StatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	Philip Brown	PersonNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2695 S Kihei Rd Apt 9-401	AddressLine1
City	Kihei	City
State	HI	State
ZIP Code	96753	ZIPCode

Field	Value	IRS element (for citing)
Phone	8088746985	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	$31,439	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$33,036	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$22,133	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$31,405	CurrentTaxYearMinus1YearAmt
Current Tax Year	$48,154	CurrentTaxYearAmt
Total	$166,167	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$10,145	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$12,932	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$17,323	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$18,704	CurrentTaxYearMinus1YearAmt
Current Tax Year	$20,512	CurrentTaxYearAmt
Total	$79,616	TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

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

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	$41,584	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$45,968	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$39,456	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$50,109	CurrentTaxYearMinus1YearAmt
Current Tax Year	$68,666	CurrentTaxYearAmt
Total	$245,783	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
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	$10,145	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus2 Years	$5,700	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$15,845	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$10,145	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$5,700	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$15,845	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$229,938	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	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 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	$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

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 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 Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Total	$0	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$41,584	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$45,968	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$39,456	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$50,109	CurrentTaxYearMinus1YearAmt
Current Tax Year	$68,666	CurrentTaxYearAmt
Total	$245,783	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.93553	PublicSupportCY509Pct
Public Support PY509	0.88464	PublicSupportPY509Pct
Investment Income CY	0	InvestmentIncomeCYPct
Investment Income PY	0.00000	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 (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990-EZ, Part I, Line 8	Advertising in program booklet
Form 990-EZ, Part I, Line 16	Description;Amount^Musicians' travel;9473\|Musicians' lodging and expenses;8930\|Auto rental;2382\|Piano moving and tuning;1120\|Receptions and flowers;4017\|Advertising and promotion;4703\|Insurance;1767\|Bank fees;198\|Licenses and general excise taxes;361\|Supplies services repairs;1770\|Board meeting expenses;569^Total;35290^
Form 990-EZ, Part II, Line 24	Music stands
Form 990-EZ, Part II, Line 26	Accounts payable
Form 990-EZ, Part V, Line 34	Bylaws were amended to accept e-mailed correspondence, provide for an annual financial review, and require two directors' signatures on checks of more than $1,500, an increase from the previous limit of $500.