GROUNDUP MUSIC FOUNDATION INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: GROUNDUP MUSIC FOUNDATION INC (EIN 46-5515528)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-10-16
IRS object ID: 202322899349300922
Schema version: 2022v5.0
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 D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-10-16T07:01:37-07:00	ReturnTs
Tax Period End	2022-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	264063637	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	SMYLE & ASSOCIATES LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	122 EAST 42ND STREET STE 3900	AddressLine1Txt
City	NEW YORK	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10168	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	465515528	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	GROUNDUP MUSIC FOUNDATION INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	GROU	BusinessNameControlTxt
Phone	3053386257	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4707 N BAY ROAD	AddressLine1Txt
City	MIAMI	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33140	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	PAUL LEHR	PersonNm
Person Title	Director	PersonTitleTxt
Signature	2023-10-16	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	PAUL	PersonFirstNm
Person Last	LEHR	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

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	AARON SMYLE	PreparerPersonNm
PTIN	P00848205	PTIN
Phone	2123563997	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd
Federated Assurance Level	FAL1	FederatedAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	PAUL LEHR	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4707 N BAY ROAD	AddressLine1Txt
City	MIAMI	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33140	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$403,177	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Legal Domicile State	FL	LegalDomicileStateCd
Activity Or Mission	GROUNDUP HELPS TO SUPPORT AND FURTHER ESTABLISH UP-AND-COMING AND MORE EXPERIENCED ARTISTS AND MUSICIANS AS WELL AS PROVIDE OPPORTUNITIES AND RESOURCES TO STUDENTS AND SUPPORTERS THROUGH ITS ONGOING PROGRAMS AND PLANNED FUTURE ACTIVITIES. PROGRAMS INCLUDE A LARGE ANNUAL MUSIC FESTIVAL IN MIAMI BEACH, FL (FEBRUARY 2020 WAS THE 4TH ANNUAL INSTALLMENT), WHICH DRAWS SUPPORTERS AND ARTISTS FROM AROUND THE GLOBE, WITH APPROXIMATELY 50% OF THE SUPPORTERS COMING FROM MORE THAN 40 COUNTRIES AND 40 US STATES. OTHER FESTIVALS AND MUSIC PRESENTATIONS WILL BE PLANNED IN THE FUTURE IN OTHER LOCATIONS. IN ADDITION, GUM PROVIDES MASTERCLASSES AND WORKSHOPS, MENTORSHIPS, CLINICS, AND SIDE BY SIDE TEACHING AND PERFORMANCE AND TRAINING OPPORTUNITIES TO STUDENTS AND SUPPORTERS. GUM INTENDS TO CONTINUE AND INCREASE ALL OF THESE ACTIVITIES AS WELL AS COMMENCING CAMP-TYPE PROGRAMS, BOOK AND DOCUMENTARY FILM PROJECTS, EDUCATIONAL AND TEACHING VIDEOS AND APPLICATIONS, AND PLANS TO EXPAND ITS COLLABORATIVE WORK	ActivityOrMissionDesc
Voting Members Governing Body	3	VotingMembersGoverningBodyCnt
Voting Members Independent	3	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$57,115	PYContributionsGrantsAmt
CY Contributions Grants	$146,148	CYContributionsGrantsAmt
PY Program Service Revenue	$39,754	PYProgramServiceRevenueAmt
CY Program Service Revenue	$257,029	CYProgramServiceRevenueAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$96,869	PYTotalRevenueAmt
CY Total Revenue	$403,177	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$94,203	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$30,000	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$4,053	PYOtherExpensesAmt
CY Other Expenses	$444,881	CYOtherExpensesAmt
PY Total Expenses	$98,256	PYTotalExpensesAmt
CY Total Expenses	$474,881	CYTotalExpensesAmt
PY Revenues Less Expenses	-$1,387	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$71,704	CYRevenuesLessExpensesAmt
Total Assets BOY	$201,042	TotalAssetsBOYAmt
Total Assets EOY	$198,995	TotalAssetsEOYAmt
Total Liabilities BOY	$132,389	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$202,046	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$68,653	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$3,051	NetAssetsOrFundBalancesEOYAmt
Mission	GROUNDUP HELPS TO SUPPORT AND FURTHER ESTABLISH UP-AND-COMING AND MORE EXPERIENCED ARTISTS AND MUSICIANS AS WELL AS PROVIDE OPPORTUNITIES AND RESOURCES TO STUDENTS AND SUPPORTERS THROUGH ITS ONGOING PROGRAMS AND PLANNED FUTURE ACTIVITIES. PROGRAMS INCLUDE A LARGE ANNUAL MUSIC FESTIVAL IN MIAMI BEACH, FL (FEBRUARY 2020 WAS THE 4TH ANNUAL INSTALLMENT), WHICH DRAWS SUPPORTERS AND ARTISTS FROM AROUND THE GLOBE, WITH APPROXIMATELY 50% OF THE SUPPORTERS COMING FROM MORE THAN 40 COUNTRIES AND 40 US STATES. OTHER FESTIVALS AND MUSIC PRESENTATIONS WILL BE PLANNED IN THE FUTURE IN OTHER LOCATIONS. IN ADDITION, GUM PROVIDES MASTERCLASSES AND WORKSHOPS, MENTORSHIPS, CLINICS, AND SIDE BY SIDE TEACHING AND PERFORMANCE AND TRAINING OPPORTUNITIES TO STUDENTS AND SUPPORTERS. GUM INTENDS TO CONTINUE AND INCREASE ALL OF THESE ACTIVITIES AS WELL AS COMMENCING CAMP-TYPE PROGRAMS, BOOK AND DOCUMENTARY FILM PROJECTS, EDUCATIONAL AND TEACHING VIDEOS AND APPLICATIONS, AND PLANS TO EXPAND ITS COLLABORATIVE WORK	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$474,881	ExpenseAmt
Grant	$113,648	GrantAmt
Revenue	$289,529	RevenueAmt
Desc	The GroundUP Music Foundation curates and assembles exceptional musicians at all career stages, with great cultural diversity from all over the globe, and provides them with funding, time, and opportunities to experiment, take risks, and work with each other and with students to create collaborations that take on a life of their own, resulting in continued creative partnerships. The Foundation was born out of the annual GroundUP Music Festival, a music & education festival that produces the highest level music programs while creating free opportunities for local under-served students as well as other musicians and students with these diverse renowned artists. The 7th annual GroundUP Music Festival is scheduled to take place in Miami Beach in February, 2023, and there are plans to add additional festivals as well as artist-student residencies in 2023 and beyond.The most significant activities for 2022 included the 6th annual GroundUP Music Festival, which took place in Miami Beach on May 6-8, 2022, with attendees coming from more than 40 states and 50 countries. GroundUP provided workshops and masterclasses preceding, during and following the festival, as well as other online and in person programs. Grants for GroundUP were received during this period from the NEA, the State of Florida, the Miami Beach Visitors and Convention Authority, and multiple grants from the Miami-Dade County Department of Cultural Affairs. Plans are presently underway to begin new residency programs for artists.	Desc
Total Program Service Expenses	$474,881	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	Yes (true)	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	false	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Form8282 Filed	0	Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	false	Form8899Filedind
Form1098 C Filed	false	Form1098CFiledInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	3	GoverningBodyVotingMembersCnt
Independent Voting Member	3	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	Yes (true)	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	false	MinutesOfGoverningBodyInd
Minutes Of Committees	false	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	SMYLE AND ASSOCIATES LLC	PersonNm
Phone	2123563997	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	122 EAST 42ND STREET SUITE 3900	AddressLine1Txt
City	NEW YORK	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10168	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
PAUL LEHR
OFFICER	40.00	0.00	Yes (X)	$30,000	$0	$0
JUAN PABLO DIAZ
OFFICER	0.00	0.00		$0	$0	$0	Yes (X)
LENA KOORSE
OFFICER	5.00	0.00		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$30,000	TotalReportableCompFromOrgAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Government Grants	$113,648	GovernmentGrantsAmt
All Other Contributions	$32,500	AllOtherContributionsAmt
Total Contributions	$146,148	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
FESTIVAL MERCHANDISE SALE	$7,097	$7,097
HOTEL COMMISSION	$1,294	$1,294
TEACHING REVENUE	$9,609	$9,609
TICKET REVENUE	$239,029	$239,029

Field	Value	IRS element (for citing)
Total Program Service Revenue	$257,029	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$0	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$403,177	TotalRevenueColumnAmt
Related Or Exempt Func Income	$257,029	RelatedOrExemptFuncIncomeAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$30,000	TotalAmt
Program Services	$30,000	ProgramServicesAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$110	TotalAmt
Program Services	$110	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$14,500	TotalAmt
Program Services	$14,500	ProgramServicesAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$14,000	TotalAmt
Program Services	$14,000	ProgramServicesAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$65,207	TotalAmt
Program Services	$65,207	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,482	TotalAmt
Program Services	$3,482	ProgramServicesAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$55,700	TotalAmt
Program Services	$55,700	ProgramServicesAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
FESTIVAL EXPENSES	$154,588	$154,588
ARTIST FEES	$122,642	$122,642
SUPPLIES	$7,872	$7,872
Postage and Shipping	$2,712	$2,712

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,068	TotalAmt
Program Services	$4,068	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$474,881	TotalAmt
Program Services	$474,881	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$98,350	BOYAmt
EOY	$91,024	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$102,692	BOYAmt
EOY	$107,971	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$201,042	BOYAmt
EOY	$198,995	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$132,389	BOYAmt
EOY	$193,645	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
EOY	$8,401	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$132,389	BOYAmt
EOY	$202,046	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	$68,653	BOYAmt
EOY	-$3,051	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$68,653	BOYAmt
EOY	-$3,051	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$201,042	BOYAmt
EOY	$198,995	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$71,704	ReconcilationRevenueExpnssAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	$72,055	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$57,115	CurrentTaxYearMinus1YearAmt
Current Tax Year	$146,148	CurrentTaxYearAmt
Total	$275,318	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	$3,266	CurrentTaxYearMinus1YearAmt
Current Tax Year	$246,126	CurrentTaxYearAmt
Total	$249,392	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

Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	$72,055	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$60,381	CurrentTaxYearMinus1YearAmt
Current Tax Year	$392,274	CurrentTaxYearAmt
Total	$524,710	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$524,710	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Post1975 UBTI Post1975UBTIGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	$36,488	CurrentTaxYearMinus1YearAmt
Current Tax Year	$10,903	CurrentTaxYearAmt
Total	$47,391	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	$72,055	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$96,869	CurrentTaxYearMinus1YearAmt
Current Tax Year	$403,177	CurrentTaxYearAmt
Total	$572,101	TotalAmt

Field	Value	IRS element (for citing)
First5 Years509	Yes (X)	First5Years509Ind
Public Support CY509	0.00000	PublicSupportCY509Pct
Investment Income CY	0.00000	InvestmentIncomeCYPct

Schedule D IRS990ScheduleD

Other Assets Org OtherAssetsOrgGrp

Field	Value	IRS element (for citing)
Desc	DUE FROM GROUNDUP PRODUCTIONS	Desc
Book Value	$107,971	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$107,971	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	DUE FROM GUM MERCH	Desc
Amt	$8,401	Amt

Field	Value	IRS element (for citing)
Total Liability	$8,401	TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section A, Line 4	1) Mission change: The organization expanded its mission to focus not just on underprivileged students in Miami-Dade, but also to focus onsupporting up-and-coming and established artists and musciains, per the above.2) Name change: The organizations name was changed to better reflect this new mission (and to align with the music festival referenced above).3) Address change: The organizations principal address was changed, to 4707 North Bay Road, Miami Beach, FL 331404) Director change: The organizations directors are now Paul Lehr, Lena Koorse, and Juan Pablo Diaz (who has stayed on with the organization as adirector).5) Responsible party change: The responsible party is now Paul Lehra) The Responsible party change was submitted to the IRS via a form 8822-B.b) The address change was submitted to the IRS over the phone.c) The name change was submitted to the IRS via fax, and an Affirmation Letter is attachedd) The Director change and mission change are reflected in the attached Articles of Incorporation, which were filed with the Florida Secretary of State.
Form 990, Part VI, Section B, Line 11b	No review was or will be conducted.
Form 990, Part VI, Section C, Line 19	No documents available to the public.