FURP.ORG / PUBLIC DATA EXPLORER

COLUMBUS MUSIC AND ART ACADEMY: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
COLUMBUS MUSIC AND ART ACADEMY (EIN 01-0764547)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-09-01
IRS object ID
202202449349300305
Schema version
2021v4.0
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)
Return2022-09-01T08:07:45-05:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN261810792PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MELLMAN & PERDUE CPASBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14029 E BROAD STREETAddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43213ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN010764547EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1COLUMBUS MUSIC AND ART ACADEMYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCOLUBusinessNameControlTxt
Phone6147899392PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line17827 WINDY HILL COURTAddressLine1Txt
CityDUBLINCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43016ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonTATIANA KATSPersonNm
Person TitleEXEC DIRECTORPersonTitleTxt
Phone6147899392PhoneNum
Signature2022-08-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstTATIANAPersonFirstNm
Person LastKATSPersonLastNm

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSTEVEN R PERDUE CPAPreparerPersonNm
PTINP00144092PTIN
Phone6142372523PhoneNum
Preparation2022-08-29PreparationDt
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerILYA UTKINPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line17827 WINDY HILL COURTAddressLine1Txt
CityDUBLINCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43016ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$200,280GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2003FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionOUR MISSION IS TO EMPOWER CHILDREN THROUGH HIGH-QUALITY MUSIC AND ART EDUCATION. OUR CHOIR WON THE WORLD CHOIR GAMES, PERFORMED IN THE WHITE HOUSE, CARNEGIE HALL AND ST. PETER BASILLICA IN VATICAN.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$12,162PYContributionsGrantsAmt
CY Contributions Grants$14,550CYContributionsGrantsAmt
PY Program Service Revenue$275,110PYProgramServiceRevenueAmt
CY Program Service Revenue$185,710CYProgramServiceRevenueAmt
PY Investment Income$53PYInvestmentIncomeAmt
CY Investment Income$20CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$287,325PYTotalRevenueAmt
CY Total Revenue$200,280CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$9,689PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$324,969PYOtherExpensesAmt
CY Other Expenses$191,034CYOtherExpensesAmt
PY Total Expenses$334,658PYTotalExpensesAmt
CY Total Expenses$191,034CYTotalExpensesAmt
PY Revenues Less Expenses-$47,333PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$9,246CYRevenuesLessExpensesAmt
Total Assets BOY$161,733TotalAssetsBOYAmt
Total Assets EOY$170,813TotalAssetsEOYAmt
Total Liabilities BOY$166TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$161,567NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$170,813NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionOUR MISSION IS TO EMPOWER CHILDREN THROUGH HIGH-QUALITY MUSIC AND ART EDUCATION. OUR CHOIR WON THE WORLD CHOIR GAMES, PERFORMED IN THE WHITE HOUSE, CARNEGIE HALL AND ST. PETER BASILLICA IN VATICAN.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$180,991ExpenseAmt
DescMORE THAN 200 CHILDREN PARTICIPATED IN CHOIR, MUSIC THEORY AND ART CLASSES. THE CHOIR GAVE CONCERTS FOR CENTRAL OHIO COMMUNITY, ART STUDENTS PRESENTED THEIR WORK AT THE ANNUAL ART EXHIBITION AND MUSIC THEORY STUDENTS PASSED TESTS OF ROYAL CONSERVATORY OF MUSIC.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$10,043ExpenseAmt
DescCHILDREN PERFORMED SUCCESSFULLY AND OBSERVED OTHER ENSEMBLES HELPING TO ACHIEVE THEIR PERSONAL GOALSDesc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$10,043TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$191,034TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd
OtherYes (X)OtherInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonTATIANA KATSPersonNm
Phone6147899392PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line17827 WINDY HILL COURTAddressLine1Txt
CityDUBLINCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43016ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
SIMA GALINSKY
DIRECTORYes (X)$0$0$0
TATIANA KATS
EXEC DIRECTOYes (X)$0$0$0Yes (X)
NINA POLONSKY
DIRECTORYes (X)$0$0$0
ILYA UTKIN
SEC/TREASUREYes (X)$0$0$0Yes (X)
IRINA UTKINA
DIRECTORYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$14,550AllOtherContributionsAmt
Total Contributions$14,550TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
PROGRAM FEES$182,197$182,197
REFUNDS$3,513$3,513
FieldValueIRS element (for citing)
Total Program Service Revenue$185,710TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$20TotalRevenueColumnAmt
Related Or Exempt Func Income$20RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$200,280TotalRevenueColumnAmt
Related Or Exempt Func Income$185,730RelatedOrExemptFuncIncomeAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$133,182TotalAmt
Program Services$133,182ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,313TotalAmt
Program Services$1,313ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$9,318TotalAmt
Program Services$9,318ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$43,494TotalAmt
Program Services$43,494ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$168TotalAmt
Program Services$168ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$557TotalAmt
Program Services$557ProgramServicesAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescTELEPHONE, TELECOMMUNIDesc
Total$3,002TotalAmt
Program Services$3,002ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$191,034TotalAmt
Program Services$191,034ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$69,189BOYAmt
EOY$68,424EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$92,001BOYAmt
EOY$102,013EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$24,443LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$24,067LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$543BOYAmt
EOY$376EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$161,733BOYAmt
EOY$170,813EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$166BOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$166BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$161,567BOYAmt
EOY$170,813EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$161,567BOYAmt
EOY$170,813EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$161,733BOYAmt
EOY$170,813EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$9,246ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$15,000CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$15,872CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$15,853CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$12,162CurrentTaxYearMinus1YearAmt
Current Tax Year$14,550CurrentTaxYearAmt
Total$73,437TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$264,302CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$330,567CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$369,181CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$275,163CurrentTaxYearMinus1YearAmt
Current Tax Year$185,730CurrentTaxYearAmt
Total$1,424,943TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$279,302CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$346,439CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$385,034CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$287,325CurrentTaxYearMinus1YearAmt
Current Tax Year$200,280CurrentTaxYearAmt
Total$1,498,380TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$1,498,380PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$279,302CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$346,439CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$385,034CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$287,325CurrentTaxYearMinus1YearAmt
Current Tax Year$200,280CurrentTaxYearAmt
Total$1,498,380TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$19,780OtherCostOrOtherBasisAmt
Depreciation$19,665DepreciationAmt
Book Value$115BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,663OtherCostOrOtherBasisAmt
Depreciation$4,402DepreciationAmt
Book Value$261BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$376TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DCHILDREN PERFORMED SUCCESSFULLY AND OBSERVED OTHER ENSEMBLES HELPING TO ACHIEVE THEIR PERSONAL GOALS
FORM 990, PAGE 6, PART VI, LINE 2TATIANA KATS ILYA UTKIN EXEC.DIR. SEC.TREAS. SPOUSE IRINA UTKIN ILYA UTKIN DIRECTOR SEC.TREAS. PARENT
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW BY FULL BOARD MAY TAKE PLACE PRIOR TO FILING.
FORM 990, PAGE 6, PART VI, LINE 18AVAILABLE UPON REQUEST
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC