BROOKLINE MUSIC SCHOOL INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- BROOKLINE MUSIC SCHOOL INC (EIN 04-2443175)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2024-10-15
- IRS object ID
- 202422899349301557
- Schema version
- 2023v5.1
- 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 | 2024-10-15T09:41:36-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 760754060 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MURPHY EDWARDS GONCALVES & FERRERA PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 144 TURNPIKE ROAD SUITE 200 | AddressLine1Txt |
| City | SOUTHBORO | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01772 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042443175 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BROOKLINE MUSIC SCHOOL INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BROO | BusinessNameControlTxt |
| Phone | 6172774593 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 25 KENNARD ROAD | AddressLine1Txt |
| City | BROOKLINE | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02445 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID TIERNEY | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 6172774593 | PhoneNum |
| Signature | 2024-09-30 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JENNIFER FERRERA | PreparerPersonNm |
| PTIN | P00714924 | PTIN |
| Phone | 5082297900 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DAVID TIERNEY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 25 KENNARD ROAD | AddressLine1Txt |
| City | BROOKLINE | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02445 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,531,128 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | BMSMUSIC.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1924 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | EXTENSIVE PROGRAM OF MUSIC INSTRUCTION FOR ALL AGES, FROM INFANTS TO ADULTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 20 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 20 | VotingMembersIndependentCnt |
| Total Employee | 113 | TotalEmployeeCnt |
| Total Volunteers | 27 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $223,296 | PYContributionsGrantsAmt |
| CY Contributions Grants | $186,705 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,622,689 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,961,361 | CYProgramServiceRevenueAmt |
| PY Investment Income | $58,990 | PYInvestmentIncomeAmt |
| CY Investment Income | $84,239 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $1,904,975 | PYTotalRevenueAmt |
| CY Total Revenue | $2,232,305 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $30,939 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $47,409 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,544,914 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,811,117 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $69,160 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $324,790 | PYOtherExpensesAmt |
| CY Other Expenses | $368,906 | CYOtherExpensesAmt |
| PY Total Expenses | $1,900,643 | PYTotalExpensesAmt |
| CY Total Expenses | $2,227,432 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $4,332 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $4,873 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,180,861 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,476,857 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $555,223 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $660,487 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,625,638 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,816,370 | NetAssetsOrFundBalancesEOYAmt |
| Mission | BROOKLINE MUSIC SCHOOL'S MISSION IS TO AWAKEN AND NURTURE JOY OF LEARNING, PLAYING, AND LISTENING TO MUSIC AND TO CREATE A WELCOMING MUSICAL COMMUNITY FOR ALL AGES, ABILITIES, AND INTERESTS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,509,470 | ExpenseAmt |
| Grant | $47,409 | GrantAmt |
| Revenue | $1,944,146 | RevenueAmt |
| Desc | MUSIC INSTRUCTION THROUGH PRIVATE LESSONS, CLASSES, AND PROGRAMS, WHICH INCLUDE A BROAD RANGE OF INSTRUMENT AND VOICE LEARNING OPPORTUNITIES FOR ITS STUDENTS. THE SCHOOL SERVES APPROXIMATELY 1,000 STUDENTS ANNUALLY. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $61,315 | ExpenseAmt |
| Revenue | $17,215 | RevenueAmt |
| Desc | COMMUNITY CONCERTS, PERFORMANCES, WORKSHOPS AND SPEAKER SERIES. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,570,785 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 10 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 113 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 20 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 20 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | VICKY LAU | PersonNm |
| Phone | 6172774593 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 25 KENNARD ROAD | AddressLine1Txt |
| City | BROOKLINE | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02445 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (23 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| SUSAN LASTER | ||||||
| PRESIDENT | 7.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DEREK CAMPBELL | ||||||
| VICE PRESIDENT | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| IOANNIS PROTOPAPADAKIS | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| YUKIKO EGOZY | ||||||
| CLERK | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BIFF MILLER | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| LOGAN CHANDLER | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ALVARO CUERVO | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| SUSAN EMMANOUILIDIS | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| AMY INTILLE | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| LINDA KLINE | ||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |
| MARK LOWENSTEIN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ELIZABETH MAHERAS | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| KAREN MINN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LAUREN ERLINGHEUSER | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ANGELA KILLILEA | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SALLY ROTH | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JULIE SALTZMAN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| HETAL PATEL | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JIN SUK | ||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | |
| ALEX BROOMHEAD | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| BETSY FRAUENTHAL | ||||||
| EXECUTIVE DIRECTOR | 50.00 | Yes (X) | $75,167 | $0 | $4,879 | |
| DAVID TIERNEY | ||||||
| EXECUTIVE DIRECTOR | 50.00 | Yes (X) | $138,709 | $0 | $4,446 | |
| VICKY LAU | ||||||
| DIRECTOR OF FINANCE & ADMI | 50.00 | Yes (X) | $93,393 | $0 | $13,297 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $307,269 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $22,622 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $186,705 | AllOtherContributionsAmt |
| Noncash Contributions | $32,120 | NoncashContributionsAmt |
| Total Contributions | $186,705 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TUITION AND FEES | Desc |
| Business | 611600 | BusinessCd |
| Total Revenue Column | $1,961,361 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,961,361 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,961,361 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $80,100 | TotalRevenueColumnAmt |
| Exclusion | $80,100 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,302,962 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,298,823 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,139 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,139 | TotalRevenueColumnAmt |
| Exclusion | $4,139 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,232,305 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,961,361 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $84,239 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,409 | TotalAmt |
| Program Services | $47,409 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $329,891 | TotalAmt |
| Program Services | $55,800 | ProgramServicesAmt |
| Management And General | $247,306 | ManagementAndGeneralAmt |
| Fundraising | $26,785 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,258,243 | TotalAmt |
| Program Services | $1,095,374 | ProgramServicesAmt |
| Management And General | $142,186 | ManagementAndGeneralAmt |
| Fundraising | $20,683 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $98,837 | TotalAmt |
| Program Services | $79,888 | ProgramServicesAmt |
| Management And General | $16,840 | ManagementAndGeneralAmt |
| Fundraising | $2,109 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $124,146 | TotalAmt |
| Program Services | $91,104 | ProgramServicesAmt |
| Management And General | $29,367 | ManagementAndGeneralAmt |
| Fundraising | $3,675 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,697 | TotalAmt |
| Management And General | $6,697 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,325 | TotalAmt |
| Management And General | $19,325 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,032 | TotalAmt |
| Program Services | $7,819 | ProgramServicesAmt |
| Management And General | $7,043 | ManagementAndGeneralAmt |
| Fundraising | $2,170 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,587 | TotalAmt |
| Program Services | $30,587 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,154 | TotalAmt |
| Management And General | $6,887 | ManagementAndGeneralAmt |
| Fundraising | $7,267 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,399 | TotalAmt |
| Program Services | $6,674 | ProgramServicesAmt |
| Management And General | $25,456 | ManagementAndGeneralAmt |
| Fundraising | $269 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,325 | TotalAmt |
| Program Services | $17,207 | ProgramServicesAmt |
| Management And General | $1,882 | ManagementAndGeneralAmt |
| Fundraising | $236 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,255 | TotalAmt |
| Program Services | $26,939 | ProgramServicesAmt |
| Management And General | $2,947 | ManagementAndGeneralAmt |
| Fundraising | $369 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,463 | TotalAmt |
| Program Services | $7,991 | ProgramServicesAmt |
| Management And General | $15,472 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| REPAIRS AND MAINTENANCE | $77,277 | $68,807 | $7,527 | $943 |
| BANK FEES | $49,689 | $49,689 | ||
| POSTAGE AND PRINTING | $14,631 | $8,135 | $2,069 | $4,427 |
| MISCELLANEOUS | $8,226 | $6,686 | $1,540 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,846 | TotalAmt |
| Program Services | $20,365 | ProgramServicesAmt |
| Management And General | $5,254 | ManagementAndGeneralAmt |
| Fundraising | $227 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,227,432 | TotalAmt |
| Program Services | $1,570,785 | ProgramServicesAmt |
| Management And General | $587,487 | ManagementAndGeneralAmt |
| Fundraising | $69,160 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $788,737 | BOYAmt |
| EOY | $241,714 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $482,655 | BOYAmt |
| EOY | $540,834 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,125 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,446 | BOYAmt |
| EOY | $10,679 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $725 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,422 | BOYAmt |
| EOY | $11,552 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,652,527 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,393,995 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $192,332 | BOYAmt |
| EOY | $258,532 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,695,419 | BOYAmt |
| EOY | $2,413,546 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,180,861 | BOYAmt |
| EOY | $3,476,857 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $83,633 | BOYAmt |
| EOY | $95,474 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $471,590 | BOYAmt |
| EOY | $565,013 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $555,223 | BOYAmt |
| EOY | $660,487 | 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 | $2,591,341 | BOYAmt |
| EOY | $2,778,226 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,297 | BOYAmt |
| EOY | $38,144 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,625,638 | BOYAmt |
| EOY | $2,816,370 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,180,861 | BOYAmt |
| EOY | $3,476,857 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $4,873 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $185,859 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | 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 (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | 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
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,368,995 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,165,865 | DepreciationAmt |
| Book Value | $203,130 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $71,894 | OtherCostOrOtherBasisAmt |
| Depreciation | $67,237 | DepreciationAmt |
| Book Value | $4,657 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $211,638 | OtherCostOrOtherBasisAmt |
| Depreciation | $160,893 | DepreciationAmt |
| Book Value | $50,745 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $258,532 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $2,496,219 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $185,859 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $125,464 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | -$47,409 | OtherRevenueAmt |
| Revenue Not Reported | $263,914 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,232,305 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,232,305 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,305,487 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $125,464 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | -$47,409 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $78,055 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,227,432 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,227,432 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | FINANCIAL AID NETTED AGAINST TUITION IN ACCORDANCE WITH GAAP -47,409. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | FINANCIAL AID NETTED AGAINST TUITION IN ACCORDANCE WITH GAAP -47,409. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | 0 | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | 0 | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | BROOKLINE MUSIC SCHOOL PUBLISHES ITS NON-DISCRIMINATORY POLICY IN ALL OF ITS BROCHURES, AND ANNOUNCEMENTS, AS WELL AS ON THE SCHOOL'S WEBSITE. |
| SCHEDULE E, PART I, LINE 4 | BROOKLINE MUSIC SCHOOL IS A PRIVATE, NONPROFIT COMMUNITY SCHOOL FOR THE ARTS. IT WAS FOUNDED IN 1924 BY THE BROOKLINE PUBLIC SCHOOLS TO ENHANCE SCHOOL ORCHESTRAS BY PROVIDING MUSIC LESSONS ON SCHOOL PREMISES. THE SCHOOL BECAME A PRIVATE ORGANIZATION IN THE 1940S AND WAS INCORPORATED AS A NONPROFIT ORGANIZATION IN 1967. THE SCHOOL DOES NOT DISCRIMINATE ON THE BASIS OF A PERSON'S RACE, COLOR, RELIGION, DISABILITY, PREGNANCY OR CONDITION RELATED TO THE PREGNANCY, NATIONAL ORIGIN, ANCESTRY, AGE, GENDER, SEXUAL ORIENTATION, GENDER IDENTITY, GENDER EXPRESSION, PROTECTED GENETIC INFORMATION, VETERAN STATUS, MILITARY SERVICE, OR OTHER CHARACTERISTICS PROTECTED BY FEDERAL, STATE OR LOCAL LAWS. |
| SCHEDULE E, PART I, LINE 6 | THE SCHOOL RECEIVED MASS CULTURAL COUNCIL GRANTS DURING THE YEAR. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|---|
| TUITION AID | 42 | $38,226 | FMV | THE STUDENTS RECEIVE REDUCED TUITION. |
| DISCOUNTS | 121 | $9,183 | FMV | DISCOUNTS ARE GRANTED FOR INDIVIDUALS AND FAMILIES ENROLLED IN MULTIPLE LESSONS AND FOR SENIOR CITIZENS. |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PART III | FormAndLineReferenceDesc |
| Explanation | THE SCHOOL PROVIDES TUITION ASSISTANCE TO STUDENTS THAT QUALIFY BASED ON FINANCIAL NEED. DISCOUNTS ARE GRANTED FOR ENROLLMENT IN MULTIPLE CLASSES, SIBLINGS AND SENIOR CITIZENS. | ExplanationTxt |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | INSTRUMENTS | Desc |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $32,120 | NoncashContributionsRptF990Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | BOARD MEMBERS SUSAN LASTER AND SALLY ROTH ARE BUSINESS PARTNERS. BOARD MEMBERS SALLY ROTH AND JULIE SALTZMAN ARE RELATED TO EACH OTHER. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS E-MAILED TO ALL BOARD MEMBERS FOR REVIEW AND APPROVAL BEFORE THE RETURN IS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT HAS BEEN ADOPTED BY THE BOARD OF DIRECTORS. NEW BOARD MEMBERS AND EMPLOYEES ARE PROVIDED A COPY OF THE POLICY. IF ANY CONFLICTS OF INTEREST ARISE, THEY ARE REQUIRED TO BE DISCLOSED TO THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS. COMPARABLE SALARY DATA IS REVIEWED AS PART OF THIS PROCESS. |
| FORM 990, PART VI, SECTION C, LINE 18 | ALL REQUIRED DOCUMENTS THAT ARE TO BE MADE AVAILABLE TO THE GENERAL PUBLIC ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, THE SCHOOL'S CONFLICT OF INTEREST POLICY AND ITS FINANICAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. IN ADDITION, THE SCHOOL'S FINANCIAL STATEMENTS ARE AVAILABLE TO ANYONE BY VISITING THE WEBSITE OF THE MASSACHUSETTS ATTORNEY GENERAL. |
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