BROOKLINE MUSIC SCHOOL INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
BROOKLINE MUSIC SCHOOL INC (EIN 04-2443175)
Tax period
2022-07-01 to 2023-06-30
Filed
2023-11-07
IRS object ID
202323119349303852
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 ReturnHeader

FieldValueIRS element (for citing)
Return2023-11-07T14:57:01-06:00ReturnTs
Tax Period End2023-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN760754060PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MURPHY EDWARDS GONCALVES & FERRERA PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1144 TURNPIKE ROAD SUITE 340AddressLine1Txt
CitySOUTHBOROCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01772ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN042443175EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BROOKLINE MUSIC SCHOOL INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBROOBusinessNameControlTxt
Phone6172774593PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line125 KENNARD ROADAddressLine1Txt
CityBROOKLINECityNm
State AbbreviationMAStateAbbreviationCd
ZIP02445ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDAVID TIERNEYPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone6172774593PhoneNum
Signature2023-11-07SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstDAVIDPersonFirstNm
Person LastTIERNEYPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJENNIFER FERRERAPreparerPersonNm
PTINP00714924PTIN
Phone5082297900PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDAVID TIERNEYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line125 KENNARD ROADAddressLine1Txt
CityBROOKLINECityNm
State AbbreviationMAStateAbbreviationCd
ZIP02445ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,197,109GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressBMSMUSIC.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1924FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionEXTENSIVE PROGRAM OF MUSIC INSTRUCTION FOR ALL AGES, FROM INFANTS TO ADULTS.ActivityOrMissionDesc
Voting Members Governing Body19VotingMembersGoverningBodyCnt
Voting Members Independent19VotingMembersIndependentCnt
Total Employee101TotalEmployeeCnt
Total Volunteers33TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$325,996PYContributionsGrantsAmt
CY Contributions Grants$223,296CYContributionsGrantsAmt
PY Program Service Revenue$1,502,139PYProgramServiceRevenueAmt
CY Program Service Revenue$1,622,689CYProgramServiceRevenueAmt
PY Investment Income$40,675PYInvestmentIncomeAmt
CY Investment Income$58,990CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,868,810PYTotalRevenueAmt
CY Total Revenue$1,904,975CYTotalRevenueAmt
PY Grants And Similar Paid$32,236PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$30,939CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,460,728PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,544,914CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$58,615CYTotalFundraisingExpenseAmt
PY Other Expenses$245,588PYOtherExpensesAmt
CY Other Expenses$324,790CYOtherExpensesAmt
PY Total Expenses$1,738,552PYTotalExpensesAmt
CY Total Expenses$1,900,643CYTotalExpensesAmt
PY Revenues Less Expenses$130,258PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$4,332CYRevenuesLessExpensesAmt
Total Assets BOY$3,029,278TotalAssetsBOYAmt
Total Assets EOY$3,180,861TotalAssetsEOYAmt
Total Liabilities BOY$537,988TotalLiabilitiesBOYAmt
Total Liabilities EOY$555,223TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,491,290NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,625,638NetAssetsOrFundBalancesEOYAmt
MissionBROOKLINE MUSIC SCHOOL'S MISSION IS TO AWAKEN AND NURTURE JOY OF LEARNING, PLAYING, AND LISTENING TO MUSIC AND TO CREATE A WELCOMING MUSICAL COMMUNITY FOR ALL AGES, ABILITIES, AND INTERESTS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,200,138ExpenseAmt
Grant$30,939GrantAmt
Revenue$1,608,701RevenueAmt
DescMUSIC INSTRUCTION THROUGH PRIVATE LESSONS, CLASSES, AND PROGRAMS, WHICH INCLUDE A BROAD RANGE OF INSTRUMENT AND VOICE LEARNING OPPORTUNITIES FOR ITS STUDENTS. THE SCHOOL SERVES APPROXIMATELY 1,000 STUDENTS ANNUALLY.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$49,040ExpenseAmt
Revenue$13,988RevenueAmt
DescCOMMUNITY CONCERTS, PERFORMANCES, WORKSHOPS AND SPEAKER SERIES.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$1,249,178TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document9IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee101EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members19GoverningBodyVotingMembersCnt
Independent Voting Member19IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonVICKY LAUPersonNm
Phone6172774593PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line125 KENNARD ROADAddressLine1Txt
CityBROOKLINECityNm
State AbbreviationMAStateAbbreviationCd
ZIP02445ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
SUSAN LASTER
PRESIDENT7.00Yes (X)Yes (X)$0$0$0
BIFF MILLER
VICE PRESIDENT3.25Yes (X)Yes (X)$0$0$0
IOANNIS PROTOPAPADAKIS
TREASURER3.00Yes (X)Yes (X)$0$0$0
YUKIKO EGOZY
CLERK2.00Yes (X)Yes (X)$0$0$0
DEREK CAMPBELL
DIRECTOR2.00Yes (X)$0$0$0
LOGAN CHANDLER
DIRECTOR1.00Yes (X)$0$0$0
ALVARO CUERVO
DIRECTOR1.00Yes (X)$0$0$0
SUSAN EMMANOUILIDIS
DIRECTOR2.00Yes (X)$0$0$0
AMY INTILLE
DIRECTOR2.00Yes (X)$0$0$0
LINDA KLINE
DIRECTOR4.00Yes (X)$0$0$0
MARK LOWENSTEIN
DIRECTOR3.00Yes (X)$0$0$0
ELIZABETH MAHERAS
DIRECTOR4.00Yes (X)$0$0$0
KAREN MINN
DIRECTOR2.00Yes (X)$0$0$0
JP NAHMIAS
DIRECTOR1.00Yes (X)$0$0$0
ARA NAZARIAN
DIRECTOR1.00Yes (X)$0$0$0
SALLY ROTH
DIRECTOR2.00Yes (X)$0$0$0
JULIE SALTZMAN
DIRECTOR3.00Yes (X)$0$0$0
ROBERT SALVIN
DIRECTOR1.00Yes (X)$0$0$0
JIN SUK
DIRECTOR3.00Yes (X)$0$0$0
BETSY FRAUENTHAL
EXECUTIVE DIRECTOR35.00Yes (X)$162,069$0$15,780
VICKY LAU
DIRECTOR OF FINANCE & ADMI35.00Yes (X)$92,918$0$13,705
FieldValueIRS element (for citing)
Total Reportable Comp From Org$254,987TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$29,485TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$30,113GovernmentGrantsAmt
All Other Contributions$193,183AllOtherContributionsAmt
Noncash Contributions$2,725NoncashContributionsAmt
Total Contributions$223,296TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescTUITION AND FEESDesc
Business611600BusinessCd
Total Revenue Column$1,622,689TotalRevenueColumnAmt
Related Or Exempt Func Income$1,622,689RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$1,622,689TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$51,124TotalRevenueColumnAmt
Exclusion$51,124ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$300,000SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$292,134SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$7,866SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,866TotalRevenueColumnAmt
Exclusion$7,866ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,904,975TotalRevenueColumnAmt
Related Or Exempt Func Income$1,622,689RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$58,990ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$30,939TotalAmt
Program Services$30,939ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$284,472TotalAmt
Program Services$44,462ProgramServicesAmt
Management And General$213,336ManagementAndGeneralAmt
Fundraising$26,674FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,081,022TotalAmt
Program Services$899,113ProgramServicesAmt
Management And General$158,670ManagementAndGeneralAmt
Fundraising$23,239FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$75,317TotalAmt
Program Services$65,744ProgramServicesAmt
Management And General$8,795ManagementAndGeneralAmt
Fundraising$778FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$104,103TotalAmt
Program Services$73,217ProgramServicesAmt
Management And General$27,334ManagementAndGeneralAmt
Fundraising$3,552FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$14,655TotalAmt
Management And General$14,655ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$19,475TotalAmt
Management And General$19,475ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$68,810TotalAmt
Program Services$9,020ProgramServicesAmt
Management And General$59,790ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$14,900TotalAmt
Program Services$14,900ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$8,212TotalAmt
Management And General$5,509ManagementAndGeneralAmt
Fundraising$2,703FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$19,008TotalAmt
Program Services$4,123ProgramServicesAmt
Management And General$14,685ManagementAndGeneralAmt
Fundraising$200FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$17,395TotalAmt
Program Services$15,489ProgramServicesAmt
Management And General$1,687ManagementAndGeneralAmt
Fundraising$219FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$23,733TotalAmt
Program Services$21,132ProgramServicesAmt
Management And General$2,302ManagementAndGeneralAmt
Fundraising$299FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$20,335TotalAmt
Program Services$5,051ProgramServicesAmt
Management And General$15,284ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtProgram ServicesProgramServicesAmtFundraisingFundraisingAmt
BANK FEES$41,144$41,144
REPAIRS AND MAINTENANCE$37,592$3,646$33,472$474
SPACE RENTAL$9,622$9,622
POSTAGE AND PRINTING$7,789$1,738$5,826$225

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$22,120TotalAmt
Program Services$17,068ProgramServicesAmt
Management And General$4,800ManagementAndGeneralAmt
Fundraising$252FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,900,643TotalAmt
Program Services$1,249,178ProgramServicesAmt
Management And General$592,850ManagementAndGeneralAmt
Fundraising$58,615FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$569,270BOYAmt
EOY$788,737EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$807,580BOYAmt
EOY$482,655EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
EOY$3,125EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,587BOYAmt
EOY$2,446EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$766BOYAmt
EOY$725EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$12,740BOYAmt
EOY$15,422EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,558,472LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,366,140LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$213,865BOYAmt
EOY$192,332EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,423,470BOYAmt
EOY$1,695,419EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,029,278BOYAmt
EOY$3,180,861EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$91,091BOYAmt
EOY$83,633EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$446,897BOYAmt
EOY$471,590EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$537,988BOYAmt
EOY$555,223EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,451,076BOYAmt
EOY$2,591,341EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$40,214BOYAmt
EOY$34,297EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,491,290BOYAmt
EOY$2,625,638EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,029,278BOYAmt
EOY$3,180,861EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$4,332ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$130,016NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,314,459OtherCostOrOtherBasisAmt
Depreciation$1,144,271DepreciationAmt
Book Value$170,188BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$71,894OtherCostOrOtherBasisAmt
Depreciation$71,162DepreciationAmt
Book Value$732BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$172,119OtherCostOrOtherBasisAmt
Depreciation$150,707DepreciationAmt
Book Value$21,412BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$192,332TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt$2,181,852TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$130,016NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$177,800DonatedServicesAndUseFcltsAmt
Other Revenue-$30,939OtherRevenueAmt
Revenue Not Reported$276,877RevenueNotReportedAmt
Revenue Subtotal$1,904,975RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,904,975TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,047,504TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$177,800DonatedServicesUseFcltsAmt
Other Expenses Included-$30,939OtherExpensesIncludedAmt
Expenses Not Reported$146,861ExpensesNotReportedAmt
Expenses Subtotal$1,900,643ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,900,643TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART XI, LINE 2D - OTHER ADJUSTMENTS:FINANCIAL AID NETTED AGAINST TUITION IN ACCORDANCE WITH GAAP -30,939.
PART XII, LINE 2D - OTHER ADJUSTMENTS:FINANCIAL AID NETTED AGAINST TUITION IN ACCORDANCE WITH GAAP -30,939.

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs0MaintainRacialCompRecsInd
Maintain Scholarships Recs0MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3BROOKLINE MUSIC SCHOOL PUBLISHES ITS NON-DISCRIMINATORY POLICY IN ALL OF ITS BROCHURES, AND ANNOUNCEMENTS, AS WELL AS ON THE SCHOOL'S WEBSITE.
SCHEDULE E, PART I, LINE 4BROOKLINE MUSIC SCHOOL IS A PRIVATE, NONPROFIT COMMUNITY SCHOOL FOR THE ARTS. IT WAS FOUNDED IN 1924 BY THE BROOKLINE PUBLIC SCHOOLS TO ENHANCE SCHOOL ORCHESTRAS BY PROVIDING MUSIC LESSONS ON SCHOOL PREMISES. THE SCHOOL BECAME A PRIVATE ORGANIZATION IN THE 1940S AND WAS INCORPORATED AS A NONPROFIT ORGANIZATION IN 1967. THE SCHOOL DOES NOT DISCRIMINATE ON THE BASIS OF A PERSON'S RACE, COLOR, RELIGION, DISABILITY, PREGNANCY OR CONDITION RELATED TO THE PREGNANCY, NATIONAL ORIGIN, ANCESTRY, AGE, GENDER, SEXUAL ORIENTATION, GENDER IDENTITY, GENDER EXPRESSION, PROTECTED GENETIC INFORMATION, VETERAN STATUS, MILITARY SERVICE, OR OTHER CHARACTERISTICS PROTECTED BY FEDERAL, STATE OR LOCAL LAWS.
SCHEDULE E, PART I, LINE 6THE SCHOOL RECEIVED MASS CULTURAL COUNCIL GRANTS DURING THE YEAR.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records Maintained0GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)

Grant TypeGrantTypeTxtRecipientRecipientCntNon Cash AssistanceNonCashAssistanceAmtValuation Method UsedValuationMethodUsedDescNon Cash AssistanceNonCashAssistanceDesc
TUITION AID22$21,921FMVTHE STUDENTS RECEIVE REDUCED TUITION.
DISCOUNTS113$9,018FMVDISCOUNTS ARE GRANTED FOR INDIVIDUALS AND FAMILIES ENROLLED IN MULTIPLE LESSONS AND FOR SENIOR CITIZENS.

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE I, PART IIIFormAndLineReferenceDesc
ExplanationTHE SCHOOL PROVIDES TUITION ASSISTANCE TO STUDENTS THAT QUALIFY BASED ON FINANCIAL NEED. DISCOUNTS ARE GRANTED FOR ENROLLMENT IN MULTIPLE CLASSES, SIBLINGS AND SENIOR CITIZENS.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonBETSY FRAUENTHALPersonNm
TitleEXECUTIVE DIRECTORTitleTxt
Base Compensation Filing Org$162,069BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$15,780NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$177,849TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2BOARD MEMBERS SUSAN LASTER AND SALLY ROTH ARE BUSINESS PARTNERS. BOARD MEMBERS SALLY ROTH AND JULIE SALTZMAN ARE RELATED TO BETSY FRAUENTHAL, EXECUTIVE DIRETOR, AND TO EACH OTHER.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS E-MAILED TO ALL BOARD MEMBERS FOR REVIEW AND APPROVAL BEFORE THE RETURN IS FILED.
FORM 990, PART VI, SECTION B, LINE 12CTHE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT HAS BEEN ADOPTED BY THE BOARD OF DIRECTORS. NEW BOARD MEMBERS AND EMPLOYEES ARE PROVIDED A COPY OF THE POLICY. IF ANY CONFLICTS OF INTEREST ARISE, THEY ARE REQUIRED TO BE DISCLOSED TO THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 15THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS. COMPARABLE SALARY DATA IS REVIEWED AS PART OF THIS PROCESS.
FORM 990, PART VI, SECTION C, LINE 18ALL REQUIRED DOCUMENTS THAT ARE TO BE MADE AVAILABLE TO THE GENERAL PUBLIC ARE AVAILABLE UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19GOVERNING DOCUMENTS, THE SCHOOL'S CONFLICT OF INTEREST POLICY AND ITS FINANICAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. IN ADDITION, THE SCHOOL'S FINANCIAL STATEMENTS ARE AVAILABLE TO ANYONE BY VISITING THE WEBSITE OF THE MASSACHUSETTS ATTORNEY GENERAL.

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