CLEVELAND MUSIC SCHOOL SETTLEMENT: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- CLEVELAND MUSIC SCHOOL SETTLEMENT (EIN 34-0714339)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-15
- IRS object ID
- 202501359349310605
- Schema version
- 2023v6.0
- 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
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule E
- Schedule I
- Schedule J
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-15T13:43:05-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 341663731 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ZINNER & CO LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3201 ENTERPRISE PARKWAY SUITE 410 | AddressLine1Txt |
| City | CLEVELAND | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 441227329 | 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 | 340714339 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE CLEVELAND MUSIC SCHOOL SETTLEMENT | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CLEV | BusinessNameControlTxt |
| Phone | 2164215806 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11125 MAGNOLIA DRIVE | AddressLine1Txt |
| City | CLEVELAND | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44106 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | STEVEN F KREGER | PersonNm |
| Person Title | VP OF FINANCE | PersonTitleTxt |
| Phone | 2164215806 | PhoneNum |
| Signature | 2025-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SUSAN D KRANTZ | PreparerPersonNm |
| PTIN | P00233254 | PTIN |
| Phone | 2168310733 | PhoneNum |
| Preparation | 2025-05-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE MUSIC SETTLEMENT | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | STEVEN F KREGER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11125 MAGNOLIA DRIVE | AddressLine1Txt |
| City | CLEVELAND | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44106 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $6,224,492 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.THEMUSICSETTLEMENT.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1912 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | THE VISION OF THE MUSIC SETTLEMENT IS TO UNLOCK THE POTENTIAL IN EVERYONE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 32 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 32 | VotingMembersIndependentCnt |
| Total Employee | 162 | TotalEmployeeCnt |
| Total Volunteers | 18 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,022,511 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,772,256 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,651,992 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,901,596 | CYProgramServiceRevenueAmt |
| PY Investment Income | $327,343 | PYInvestmentIncomeAmt |
| CY Investment Income | $35,678 | CYInvestmentIncomeAmt |
| PY Other Revenue | $511,139 | PYOtherRevenueAmt |
| CY Other Revenue | $594,744 | CYOtherRevenueAmt |
| PY Total Revenue | $5,512,985 | PYTotalRevenueAmt |
| CY Total Revenue | $5,304,274 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $171,268 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,869,582 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,499,899 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,695,437 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $520,886 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,956,446 | PYOtherExpensesAmt |
| CY Other Expenses | $1,932,025 | CYOtherExpensesAmt |
| PY Total Expenses | $5,627,613 | PYTotalExpensesAmt |
| CY Total Expenses | $8,497,044 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$114,628 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$3,192,770 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $23,757,884 | TotalAssetsBOYAmt |
| Total Assets EOY | $22,041,950 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $632,467 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $601,636 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $23,125,417 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $21,440,314 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO WELCOME ALL TO OUR MUSIC AND ARTS COMMUNITY TO LEARN, CREATE, CELEBRATE AND HEAL. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,913,907 | ExpenseAmt |
| Grant | $33,683 | GrantAmt |
| Revenue | $1,124,520 | RevenueAmt |
| Desc | THE MISSION OF THE MUSIC SETTLEMENT'S CENTER FOR EARLY CHILDHOOD IS TO PROVIDE HIGH QUALITY EARLY CHILDHOOD EXPERIENCES FOR CHILDREN AGES 3 WEEKS TO 6 YEARS OF AGE. EDUCATIONAL PROGRAMS AT UNIVERSITY CIRCLE AND OHIO CITY LOCATIONS OFFER STATE ACCREDITED AND 5-STAR QUALITY RATED PRESCHOOL, DAY SCHOOL, AND KINDERGARTEN COURSES TO CHILDREN 3-6 YEARS. THESE PROGRAMS NURTURE THE INDIVIDUAL, SUPPORT THE FAMILY AND ENHANCE A CHILD'S SOCIAL, EMOTIONAL AND ACADEMIC DEVELOPMENT THROUGH INVOLVEMENT WITH CREATIVE ARTS. THIS HAS BEEN AN IMPORTANT PART OF THE MUSIC SETTLEMENT FOR OVER 65 YEARS AND WE HAVE EARNED A REPUTATION FOR EXCELLENCE IN ALL ASPECTS OF EARLY CHILDHOOD EDUCATION. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $512,798 | ExpenseAmt |
| Grant | $46,511 | GrantAmt |
| Revenue | $201,008 | RevenueAmt |
| Desc | ESTABLISHED IN 1966, THE MUSIC SETTLEMENT'S CENTER FOR MUSIC THERAPY HAS BEEN A PIONEER IN HELPING PEOPLE WITH DISABILITIES AND/OR MEDICAL ISSUES. THE MISSION OF THE CENTER IS TO CREATIVELY USE MUSIC AS A THERAPEUTIC TOOL FOR MEETING THE CHALLENGES AND NEEDS AND PROMOTING THE WELL-BEING OF THOSE IN OUR COMMUNITIES. THE CENTER EMPLOYS BOARD-CERTIFIED MUSIC THERAPISTS (MT-BC'S) WHO CONDUCT INDIVIDUAL OR GROUP MUSIC THERAPY SESSIONS AT OUR UNIVERSITY CIRCLE AND OHIO CITY CAMPUSES AND AT NUMEROUS EDUCATIONAL, MEDICAL, AND SOCIAL SERVICE AGENCIES IN THE CLEVELAND METROPOLITAN AREA. OUR MT-BC'S SYSTEMATICALLY AND PRESCRIPTIVELY USE MUSIC-BASED INTERVENTIONS TO POSITIVELY IMPACT THE LIVES OF CHILDREN AND ADULTS FACING A WIDE RANGE OF LIFE'S CHALLENGES. THE PROGRAM DESCRIPTION CONTINUES ON SCHEDULE O. IN FY24 WE SERVED 1,574 INDIVIDUALS WITH A VARIETY OF DIAGNOSES AND NEEDS AT OUR TWO CAMPUSES AND WITH 10 ORGANIZATIONS AT 22 LOCATIONS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $4,658,933 | ExpenseAmt |
| Grant | $2,789,388 | GrantAmt |
| Revenue | $1,576,068 | RevenueAmt |
| Desc | THE MUSIC SETTLEMENT'S CENTER FOR MUSIC PROVIDES MUSIC INSTRUCTION, CLASSES, AND ENSEMBLES TO STUDENTS OF ALL AGES FROM AROUND THE GREATER CLEVELAND AREA. IN KEEPING WITH OUR MISSION, STUDENTS OF ALL BACKGROUNDS ARE ADMITTED WITHOUT AUDITION, AND THE CENTER AWARDS FINANCIAL AID AND SCHOLARSHIPS TO ENSURE THAT ABILITY TO PAY IS NOT A BARRIER TO MUSICAL STUDY. THE CENTER FOR MUSIC HAS SEVERAL OUTREACH PARTNERS FOR OFF-SITE MUSIC INSTRUCTION. NATIONALLY, WE HAVE COLLABORATED WITH THE BERKLEE COLLEGE OF MUSIC AS PART OF THEIR CITY MUSIC NETWORK. THE MUSIC SETTLEMENT STUDENTS, ENROLLED IN THE JAZZ AT THE MUSIC SETTLEMENT (JAMS) PROGRAM, VIE TO BECOME ANNUAL RECIPIENTS OF A FULL SCHOLARSHIP TO BERKLEE'S 5 WEEK SUMMER PERFORMANCE PROGRAM. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $7,085,638 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | 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 | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | 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 | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | 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 | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 45 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 162 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| 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 | 32 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 32 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | 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 | OH | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STEVEN F KREGER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2164215806 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11125 MAGNOLIA DRIVE | AddressLine1Txt |
| City | CLEVELAND | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44106 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (36 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| LYNN ECKENDORF | ||||||
| 1ST VICE CHAIR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DARYL DECKARD | ||||||
| 2ND VICE CHAIR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CHRISTOPHER BRANDT MD | ||||||
| CHAIR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JASON PADLEY | ||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| STEPHEN MILLER | ||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| GERARD DAHER | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DANIEL FILIPPI | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| GREG LOPEZ | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| KITTIE WARSHAWSKY | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| OBED SHELTON | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DAWN WAYT | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DEBORAH WILCOX | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ELISABETH STAHL | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ELLA LEE DAVIS | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MAURA HUGHES | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| BEN PAGE | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| CRAIG BROWN | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DENNIS SCHWARTZ | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| HOWARD BERUSCH | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN GIBBON | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN WALDECK JR | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL CANTOR | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| PETER SNAVELY JR | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| RENE POLIN | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| RITA JAESSING BRAUNECK | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ROBERT CONRAD | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| STEVEN MUIR | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| TAMAR GRAY | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| THOMAS HOLMES | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MENG LIU | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| STEPHEN SHEMO | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| KEN HORNER | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| GERALYN M PRESTI | ||||||
| PRESIDENT & CEO | 40.00 | Yes (X) | $191,000 | $0 | $0 | |
| STEVEN F KREGER | ||||||
| VP-FINANCE & ADMINISTRATION | 40.00 | Yes (X) | $95,320 | $0 | $0 | |
| EMILY COLE | ||||||
| VP-ADVANCEMENT | 40.00 | Yes (X) | $0 | $0 | $0 | |
| CAITIE MILCINOVIC | ||||||
| VP-ADVANCEMENT | 40.00 | Yes (X) | $74,795 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $361,115 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Info In Schedule O Part VIII | Yes (X) | InfoInScheduleOPartVIIIInd |
| Government Grants | $417,399 | GovernmentGrantsAmt |
| All Other Contributions | $1,354,857 | AllOtherContributionsAmt |
| Noncash Contributions | $49,314 | NoncashContributionsAmt |
| Total Contributions | $1,772,256 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| DEPARTMENT OF MUSIC | 611600 | $1,576,068 | $1,576,068 |
| MUSIC THERAPY | 611600 | $1,124,520 | $1,124,520 |
| EARLY CHILDHOOD DEVELOPMENT | 611600 | $201,008 | $201,008 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,901,596 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $406,386 | TotalRevenueColumnAmt |
| Exclusion | $406,386 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $549,510 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $486,829 | SecuritiesAmt |
| Other | $433,389 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $62,681 | SecuritiesAmt |
| Other | -$433,389 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$370,708 | TotalRevenueColumnAmt |
| Exclusion | -$370,708 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| RENTAL AND FEE INCOME | 611600 | $396,038 | $396,038 |
| MISCELLANEOUS REVENUE | 532000 | $198,706 | $198,706 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $594,744 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,304,274 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,496,340 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $35,678 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,634,000 | TotalAmt |
| Program Services | $2,634,000 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $235,582 | TotalAmt |
| Program Services | $235,582 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $370,108 | TotalAmt |
| Program Services | $291,865 | ProgramServicesAmt |
| Management And General | $42,627 | ManagementAndGeneralAmt |
| Fundraising | $35,616 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,778,745 | TotalAmt |
| Program Services | $2,191,299 | ProgramServicesAmt |
| Management And General | $320,040 | ManagementAndGeneralAmt |
| Fundraising | $267,406 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,922 | TotalAmt |
| Program Services | $36,712 | ProgramServicesAmt |
| Management And General | $4,585 | ManagementAndGeneralAmt |
| Fundraising | $4,625 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $260,816 | TotalAmt |
| Program Services | $208,508 | ProgramServicesAmt |
| Management And General | $26,039 | ManagementAndGeneralAmt |
| Fundraising | $26,269 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $239,846 | TotalAmt |
| Program Services | $194,138 | ProgramServicesAmt |
| Management And General | $20,021 | ManagementAndGeneralAmt |
| Fundraising | $25,687 | FundraisingAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,000 | TotalAmt |
| Program Services | $19,767 | ProgramServicesAmt |
| Management And General | $4,258 | ManagementAndGeneralAmt |
| Fundraising | $11,975 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,933 | TotalAmt |
| Program Services | $30,182 | ProgramServicesAmt |
| Management And General | $4,372 | ManagementAndGeneralAmt |
| Fundraising | $1,379 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,692 | TotalAmt |
| Program Services | $19,222 | ProgramServicesAmt |
| Management And General | $9,782 | ManagementAndGeneralAmt |
| Fundraising | $1,688 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $364,831 | TotalAmt |
| Program Services | $209,863 | ProgramServicesAmt |
| Management And General | $154,968 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,876 | TotalAmt |
| Program Services | $7,396 | ProgramServicesAmt |
| Management And General | $447 | ManagementAndGeneralAmt |
| Fundraising | $33 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,921 | TotalAmt |
| Program Services | $9,894 | ProgramServicesAmt |
| Management And General | $2,027 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $289,440 | TotalAmt |
| Program Services | $232,242 | ProgramServicesAmt |
| Management And General | $51,208 | ManagementAndGeneralAmt |
| Fundraising | $5,990 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $92,236 | TotalAmt |
| Program Services | $77,380 | ProgramServicesAmt |
| Management And General | $14,856 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| CONTRACT SERVICES | $369,505 | $202,893 | $43,705 | $122,907 |
| SUPPLIES | $251,578 | $157,131 | $92,795 | $1,652 |
| PERFORMANCE EXPENSES | $186,759 | $186,759 | $0 | $0 |
| SECURITY | $79,930 | $66,000 | $13,930 | $0 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $175,324 | TotalAmt |
| Program Services | $74,805 | ProgramServicesAmt |
| Management And General | $84,860 | ManagementAndGeneralAmt |
| Fundraising | $15,659 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,497,044 | TotalAmt |
| Program Services | $7,085,638 | ProgramServicesAmt |
| Management And General | $890,520 | ManagementAndGeneralAmt |
| Fundraising | $520,886 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,096,278 | BOYAmt |
| EOY | $2,680,893 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $115,295 | BOYAmt |
| EOY | $44,475 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $323,388 | BOYAmt |
| EOY | $534,093 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,826,045 | BOYAmt |
| EOY | $42,219 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,940 | BOYAmt |
| EOY | $45,487 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,647 | BOYAmt |
| EOY | $81,556 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $10,526,476 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $6,906,699 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,804,136 | BOYAmt |
| EOY | $3,619,777 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,554,694 | BOYAmt |
| EOY | $8,486,391 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,937,000 | BOYAmt |
| EOY | $6,490,000 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,461 | BOYAmt |
| EOY | $17,059 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,757,884 | BOYAmt |
| EOY | $22,041,950 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $194,893 | BOYAmt |
| EOY | $202,082 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,249 | BOYAmt |
| EOY | $25,664 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $385,864 | BOYAmt |
| EOY | $356,831 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,461 | BOYAmt |
| EOY | $17,059 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $632,467 | BOYAmt |
| EOY | $601,636 | 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 | $8,971,558 | BOYAmt |
| EOY | $5,585,103 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,153,859 | BOYAmt |
| EOY | $15,855,211 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,125,417 | BOYAmt |
| EOY | $21,440,314 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,757,884 | BOYAmt |
| EOY | $22,041,950 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$3,192,770 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,507,667 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| 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 C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | 0 | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | Yes (1) | DirectContactLegislatorsInd |
| Direct Contact Legislators | $36,000 | DirectContactLegislatorsAmt |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | 0 | OtherActivitiesInd |
| Total Lobbying Expenditures | $36,000 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II-B, LINE 1: | FormAndLineReferenceDesc |
| Explanation | DURING 2024, THE MUSIC SETTLEMENT ENGAGED A LOBBYING FIRM TO ASSIST WITH SECURING CAPITAL FUNDS FROM THE OHIO STATE CAPITAL BUDGET TO HELP FUND A PROJECT TO RENOVATE AND ADD TO AN EXISTING BUILDING. THE LOBBYING ACTIVITY CONSISTED OF A SERIES OF MEETINGS WITH VARIOUS STATE LEGISLATORS TO EXPLAIN THE NEED FOR THE PROJECT AND PRESENT THE VALUE OF ADDED PROGRAMS FOR THE COMMUNITY AND THEIR DISTRICTS. | ExplanationTxt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $14,491,694 | BeginningYearBalanceAmt |
| Contributions | $16,730 | ContributionsAmt |
| Investment Earnings Or Losses | $757,374 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $289,407 | OtherExpendituresAmt |
| End Year Balance | $14,976,391 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $12,480,772 | BeginningYearBalanceAmt |
| Contributions | $39,159 | ContributionsAmt |
| Investment Earnings Or Losses | $2,243,555 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $271,792 | OtherExpendituresAmt |
| End Year Balance | $14,491,694 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $14,480,144 | BeginningYearBalanceAmt |
| Contributions | $32,811 | ContributionsAmt |
| Investment Earnings Or Losses | -$1,813,862 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $218,321 | OtherExpendituresAmt |
| End Year Balance | $12,480,772 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $11,327,752 | BeginningYearBalanceAmt |
| Contributions | $64,843 | ContributionsAmt |
| Investment Earnings Or Losses | $3,360,939 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $273,390 | OtherExpendituresAmt |
| End Year Balance | $14,480,144 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $11,707,589 | BeginningYearBalanceAmt |
| Contributions | $3,606 | ContributionsAmt |
| Investment Earnings Or Losses | -$60,387 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $323,056 | OtherExpendituresAmt |
| End Year Balance | $11,327,752 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $53,400 | OtherCostOrOtherBasisAmt |
| Book Value | $53,400 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,264,883 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,998,709 | DepreciationAmt |
| Book Value | $2,266,174 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,208,193 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,907,990 | DepreciationAmt |
| Book Value | $1,300,203 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,619,777 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (3 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| BENEFICIARY INTEREST-COLE | $563,000 | C |
| BENEFICIARY INTEREST-GRIFFITHS | $5,302,000 | C |
| BENEFICIARY INTEREST-KULAS | $625,000 | C |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $6,490,000 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OPERATING LEASE OBLIGATIONS | Desc |
| Amt | $17,059 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $17,059 | TotalLiabilityAmt |
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 | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | 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 | SEE PART II |
| PART I, LINE 3 | THE VISION OF THE MUSIC SETTLEMENT IS TO UNLOCK THE POTENTIAL IN EVERYONE. THE BY-LAWS STATE THAT "THE MUSIC SETTLEMENT ADMITS STUDENTS OF ANY RACE, COLOR, RELIGION, NATIONAL ORIGIN, GENDER, AGE, SEXUAL ORIENTATION, GENDER IDENTITY OR EXPRESSION, MARITAL STATUS, MENTAL OR PHYSICAL DISABILITY, AND GENETIC INFORMATION OR ANY OTHER BASIS PROTECTED BY APPLICABLE LAW, TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS, AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SETTLEMENT. THE MUSIC SETTLEMENT SHALL NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, RELIGION, NATIONAL ORIGIN, GENDER, AGE, SEX, SEXUAL ORIENTATION, GENDER IDENTITY OR EXPRESSION, MARITAL STATUS, MENTAL OR PHYSICAL DISABILITY, AND GENETIC INFORMATION OR ANY OTHER BASIS PROTECTED BY APPLICABLE LAW, IN THE ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSION POLICIES, SCHOLARSHIP AND LOAN PROGRAMS, AND OTHER SCHOOL-ADMINISTERED POLICIES AND PROGRAMS." THE SETTLEMENT HAS BEEN SERVING RACIALLY, ETHNICALLY AND ECONOMICALLY DIVERSE POPULATIONS SINCE 1912 AND ITS PRACTICES FOLLOW THE ABOVE STATEMENTS. |
| PART I, LINE 6A | ASSISTANCE IS RECEIVED FROM THE FOLLOWING GOVERNMENTAL AGENCIES: OHIO ARTS COUNCIL CUYAHOGA ARTS AND CULTURE |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NMTC LEVERAGED XXVI LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 175 S THIRD STREET SUITE 1200 | AddressLine1Txt |
| City | COLUMBUS | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43215 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $0 | CashGrantAmt |
| Non Cash Assistance | $2,634,000 | NonCashAssistanceAmt |
| Valuation Method Used | BOOK | ValuationMethodUsedDesc |
| Non Cash Assistance | FORGIVENESS OF DEBT | NonCashAssistanceDesc |
| Purpose Of Grant | FORGIVENESS OF DEBT | PurposeOfGrantTxt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIP AND FINANCIAL AID | GrantTypeTxt |
| Recipient | 538 | RecipientCnt |
| Cash Grant | $235,582 | CashGrantAmt |
| Valuation Method Used | FMV | ValuationMethodUsedDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | EACH YEAR FINANCIAL AID AND SCHOLARSHIP FUNDS ARE MADE AVAILABLE FOR DISTRIBUTION BASED ON BOARD POLICY, BUDGET CONSIDERATIONS AND DONOR'S WISHES. SCHOLARSHIPS ARE DISTRIBUTED TO STUDENTS BASED ON MERIT THROUGH AUDITIONS. FINANCIAL AID IS DISTRIBUTED TO NEEDY STUDENTS BASED ON A SLIDING SCALE INCOME GRID USING THE FEDERAL POVERTY GUIDELINES--THE MORE NEEDY STUDENTS RECEIVE A HIGHER PERCENTAGE OF TUITION PAID FOR BY FINANCIAL AID. ANY STUDENT MAY APPLY FOR FINANCIAL AID. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GERALYN M PRESTI | PersonNm |
| Title | PRESIDENT & CEO | TitleTxt |
| Base Compensation Filing Org | $191,000 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $191,000 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | THE CHIEF EXECUTIVE OFFICER POSITION IS REVIEWED ANNUALLY BY BOTH THE CHAIRMAN OF THE BOARD AND THE BOARD. A SALARY ANALYSIS IS COMPLETED AND PRESENTED FOR COMMITTEE REVIEW AND APPROVAL. ALL OTHER OFFICERS ARE REVIEWED ANNUALLY BY THE CHIEF EXECUTIVE OFFICER, WHICH INCLUDES A PERFORMANCE ASSESSMENT TO ESTABLISH WHETHER ANNUAL OBJECTIVES (BY POSITION) HAVE BEEN MET. | ExplanationTxt |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | MUSICAL EQUIPMENT | 19 | $46,522 | APPRAISAL/FMV |
| Yes (X) | VARIOUS ITEMS | 15 | $2,792 | FMV |
| 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 B, LINE 11B | A COPY OF THE FORM 990 WAS REVIEWED BY THE FINANCE COMMITTEE MEMBERS AND THEIR COMMENTS WERE REFLECTED IN THE FINAL RETURN. A COPY WAS PROVIDED TO ALL BOARD MEMBERS BEFORE IT WAS FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE MUSIC SETTLEMENT REQUIRES AN ANNUAL REVIEW AND UPDATE BY BOARD MEMBERS OF THE CONFLICT OF INTEREST POLICY. BOARD AND SENIOR STAFF MEMBERS ANNUALLY SIGN A DOCUMENT WHICH STATES THAT THEY HAVE READ AND ARE IN COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE CHIEF EXECUTIVE OFFICER POSITION IS REVIEWED ANNUALLY BY BOTH THE CHAIRMAN OF THE BOARD AND THE BOARD. A SALARY ANALYSIS IS COMPLETED AND PRESENTED FOR COMMITTEE REVIEW AND APPROVAL. ALL OTHER OFFICERS ARE REVIEWED ANNUALLY BY THE CHIEF EXECUTIVE OFFICER WHICH INCLUDES A PERFORMANCE ASSESSMENT TO ESTABLISH WHETHER ANNUAL OBJECTIVES (BY POSITION) HAVE BEEN MET. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE MUSIC SETTLEMENT MAKES ALL GOVERNING DOCUMENTS, ITS CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART VIII, LINE 7B(II) | IN OCTOBER 2023, THE MUSIC SETTLEMENT SUCCESSFULLY COMPLETED THE SEVEN-YEAR COMPLIANCE PERIOD RELATED TO THE NMTC FINANCING SECURED FOR THIS DEVELOPMENT PROJECT. ON OCTOBER 3, 2023 THE NMTC EXIT TRANSACTION WAS CLOSED WHEN THE OTHER NMTC LENDERS WITHDREW AND THE MUSIC SETTLEMENT AND TMS WEST COLLAPSED THE NMTC STRUCTURE. AS A RESULT, ALL RELATED LOANS WERE FORGIVEN AND TMS WEST OWNS THE OHIO CITY PROPERTY. NO DEBT SURVIVED FROM THIS INITIAL NMTC FINANCING. IN ADDITION, THE DEFERRED INVESTMENT, ORGANIZATIONAL AND OTHER COSTS RELATED TO THE FINANCING TRANSACTION WERE WRITTEN OFF, RESULTING IN A LOSS OF $433,389 DURING THE YEAR ENDED JUNE 30, 2024. |
| FORM 990, PART XII, LINE 2C: | THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TMS WEST | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11125 MAGNOLIA DRIVE | AddressLine1Txt |
| City | CLEVELAND | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44106 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 812226622 | EIN |
| Primary Activities | PROVIDE ARTS EXPERIENCES | PrimaryActivitiesTxt |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 509(A)(3) | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE CLEVELAND MUSIC SCHOOL SETTLEMENT | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TMS WEST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | Q | TransactionTypeTxt |
| Involved | $7,068 | InvolvedAmt |
| Method Of Amount Determination | FAIR MARKET VALUE | MethodOfAmountDeterminationTxt |