INTERNATIONAL WESTERN MUSIC ASSOCIATION INC: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- INTERNATIONAL WESTERN MUSIC ASSOCIATION INC (EIN 74-2533412)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-10-22
- IRS object ID
- 202432969349201153
- 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 | 2024-10-22T12:28:35-07:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 841515914 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Accounting Department Inc | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 725 Seldom Seen Rd | AddressLine1Txt |
| City | Golden | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80403 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 742533412 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | INTERNATIONAL WESTERN MUSIC ASSOCIATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | INTE | BusinessNameControlTxt |
| Phone | 5055630673 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 648 | AddressLine1Txt |
| City | COPPELL | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 750190000 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DIANA RAVEN | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 5055630673 | PhoneNum |
| Signature | 2024-10-22 | 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 | GREGORY W DICKSON | PreparerPersonNm |
| PTIN | P00097142 | PTIN |
| Phone | 3039976827 | PhoneNum |
| Preparation | 2024-10-22 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | iwesternmusic.org | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $155,188 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $44,628 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $69,157 | ProgramServiceRevenueAmt |
| Membership Dues | $41,330 | MembershipDuesAmt |
| Investment Income | $73 | InvestmentIncomeAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Gain Or Loss From Sale Of Assets | $0 | GainOrLossFromSaleOfAssetsAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $0 | SpecialEventsNetIncomeLossAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $0 | GrossProfitLossSlsOfInvntryAmt |
| Total Revenue | $155,188 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $9,400 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $24,225 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $2,520 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $36,293 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $100,132 | OtherExpensesTotalAmt |
| Total Expenses | $172,570 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$17,382 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $106,819 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $89,437 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $106,819 | BOYAmt |
| EOY | $89,437 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $106,819 | BOYAmt |
| EOY | $89,437 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $106,819 | BOYAmt |
| EOY | $89,437 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | TO ENCOURAGE AND SUPPORT THE PRESERVATION, PERFORMANCE AND COMPOSITION OF HISTORIC TRADITIONAL AND CONTEMPORARY MUSIC AND POETRY OF THE WEST. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (2 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Grants And AllocationsGrantsAndAllocationsAmt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|---|
| THE ASSOCIATION IS AN ORGANIZATION THAT ENCOURAGES AND SUPPORTSTHE PRESERVATION, PERFORMANCE AND COMPOSITION OF HISTORIC, TRADITIONAL AND CONTEMPORARY MUSIC AND POETRY OF THE WEST. | $0 | $155,403 |
| THE IWMA ENCOURAGES AND SUPPORTS THE YOUTH THROUGH TEACHINGAND SCHOLARSHIPS | $0 | $2,749 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $158,152 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (16 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| MARVIN O'DELL | ||||
| PRESIDENT | 10.00 | $0 | $0 | $0 |
| JERRY HALL | ||||
| EXECUTIVE VICE PRESIDENT | 3.00 | $0 | $0 | $0 |
| TOM SWEARINGEN | ||||
| DIRECTOR | 10.00 | $0 | $0 | $0 |
| BELINDA GAIL | ||||
| SECRETARY | 3.00 | $0 | $0 | $0 |
| DIANA RAVEN | ||||
| TREASURER | 10.00 | $0 | $0 | $0 |
| MARSHA SHORT | ||||
| EXECUTIVE DIRECTOR | 20.00 | $9,400 | $0 | $0 |
| BOBBI JEAN BELL | ||||
| DIRECTOR | 2.00 | $0 | $0 | $0 |
| LEO EILTS | ||||
| DIRECTOR | 3.00 | $0 | $0 | $0 |
| ROGER EILTS | ||||
| DIRECTOR | 5.00 | $0 | $0 | $0 |
| ROBERT LORBEER | ||||
| DIRECTOR | 2.00 | $0 | $0 | $0 |
| CAROL MARKSTROM | ||||
| DIRECTOR | 3.00 | $0 | $0 | $0 |
| DAVE MARTIN | ||||
| DIRECTOR | 3.00 | $0 | $0 | $0 |
| MARK MUNZART | ||||
| DIRECTOR | 5.00 | $0 | $0 | $0 |
| THERESA O'DELL | ||||
| DIRECTOR | 20.00 | $0 | $0 | $0 |
| LEELEE ROBERT | ||||
| DIRECTOR | 5.00 | $0 | $0 | $0 |
| DENNIS RUSSELL | ||||
| DIRECTOR | 5.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Initiation Fees And Cap Contri | $0 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $0 | GrossReceiptsForPublicUseAmt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARSHA SHORT EXECUTIVE DIRECTOR | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 648 | AddressLine1Txt |
| City | COPPELL | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 750190000 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5055630673 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
| Other Support Sum | $0 | OtherSupportSumAmt |
| Public Support CY170 | 0 | PublicSupportCY170Pct |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $52,485 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $45,253 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $56,220 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $79,344 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $74,599 | CurrentTaxYearAmt |
| Total | $307,901 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $85,314 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,644 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $73,597 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $69,308 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $63,386 | CurrentTaxYearAmt |
| Total | $298,249 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $137,799 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $51,897 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $129,817 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $148,652 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $137,985 | CurrentTaxYearAmt |
| Total | $606,150 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $13,430 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $19,505 | CurrentTaxYearAmt |
| Total | $32,935 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $13,430 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $19,505 | CurrentTaxYearAmt |
| Total | $32,935 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $573,215 | PublicSupportTotal509Amt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $606,150 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.94570 | PublicSupportCY509Pct |
| Public Support PY509 | 0.97700 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | 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 (17 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other | AFFILIATED CHAPTERS USING EIN 74-2433412 - ALL ACTIVITIES OF THESE CHAPTERS ARE INCLUDED IN THIS RETURN: AZ, BLACK HILLS & BEYOND, CA, CO, COLUMBIA, EAST COAST, KS, NM, OK, TN, TX, UT, WY, WESTERN WORDSMITH, YOUTH. |
| Form 990EZ, Part I, Line 16 | ADVERTISING 4513. |
| Form 990EZ, Part I, Line 16 | BANK CHARGES 2743. |
| Form 990EZ, Part I, Line 16 | BOARD EXPENSES 293. |
| Form 990EZ, Part I, Line 16 | CHAPTER EXPENSES 122. |
| Form 990EZ, Part I, Line 16 | COMPUTER EXPENSES 955. |
| Form 990EZ, Part I, Line 16 | CONVENTION EXPENSES 58757. |
| Form 990EZ, Part I, Line 16 | CHAPTER EVENT EXPENSES 2984. |
| Form 990EZ, Part I, Line 16 | DESIGN EXPENSES 6885. |
| Form 990EZ, Part I, Line 16 | INSURANCE 1789. |
| Form 990EZ, Part I, Line 16 | INTERNET & WEBSITE 570. |
| Form 990EZ, Part I, Line 16 | PROGRAM SERVICES 4857. |
| Form 990EZ, Part I, Line 16 | SCHOLARSHIPS 2749. |
| Form 990EZ, Part I, Line 16 | TELEPHONE 1340. |
| Form 990EZ, Part I, Line 16 | YOUTH EVENTS 1607. |
| Form 990EZ, Part I, Line 16 | DONATIONS 9928. |
| Form 990EZ, Part I, Line 16 | LICENSE 40. |
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