BROOKLINE MUSIC SCHOOL INC: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
BROOKLINE MUSIC SCHOOL INC (EIN 04-2443175)
Tax period
2020-07-01 to 2021-06-30
Filed
2022-02-14
IRS object ID
202220459349301712
Schema version
2020v4.2
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)
Return2022-02-14T11:25:54-06:00ReturnTs
Tax Period End2021-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN043339202PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Kennedy Parker & CoBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1300 Ledgewood Place Suite 200AddressLine1Txt
CityRocklandCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02370ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-07-01TaxPeriodBeginDt

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)
PersonBetsy FrauenthalPersonNm
Person TitleExecutive DirectorPersonTitleTxt
Phone6172774593PhoneNum
Signature2022-01-30SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstBetsyPersonFirstNm
Person LastFrauenthalPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAllan D Parker III CPA CGMAPreparerPersonNm
PTINP01228360PTIN
Phone7817409065PhoneNum
Preparation2022-01-30PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerBetsy FrauenthalPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line125 Kennard RoadAddressLine1Txt
CityBrooklineCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02445ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,683,216GrossReceiptsAmt
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 Body16VotingMembersGoverningBodyCnt
Voting Members Independent16VotingMembersIndependentCnt
Total Employee81TotalEmployeeCnt
Total Volunteers25TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$385,663PYContributionsGrantsAmt
CY Contributions Grants$294,716CYContributionsGrantsAmt
PY Program Service Revenue$1,945,615PYProgramServiceRevenueAmt
CY Program Service Revenue$1,560,745CYProgramServiceRevenueAmt
PY Investment Income$54,233PYInvestmentIncomeAmt
CY Investment Income$53,928CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$2,385,511PYTotalRevenueAmt
CY Total Revenue$1,909,389CYTotalRevenueAmt
PY Grants And Similar Paid$49,704PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$30,408CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,758,706PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,548,887CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$2,000PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$46,677CYTotalFundraisingExpenseAmt
PY Other Expenses$246,746PYOtherExpensesAmt
CY Other Expenses$226,486CYOtherExpensesAmt
PY Total Expenses$2,057,156PYTotalExpensesAmt
CY Total Expenses$1,805,781CYTotalExpensesAmt
PY Revenues Less Expenses$328,355PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$103,608CYRevenuesLessExpensesAmt
Total Assets BOY$2,648,194TotalAssetsBOYAmt
Total Assets EOY$3,270,352TotalAssetsEOYAmt
Total Liabilities BOY$451,465TotalLiabilitiesBOYAmt
Total Liabilities EOY$650,636TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,196,729NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,619,716NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionBrookline Music School seeks to awaken and nurture musical interest, appreciation and artistic excellence in a friendly and stimulating atmosphere; to offer a high standard of comprehensive music instruction to people of all ages and backgrounds from the local community; and to serve the community by teaching in multiple locations, offering generous tuition assistance, and sponsoring a full schedule of concerts and public performances throughout the year.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant ChangeYes (1)SignificantChangeInd
Expense$1,176,456ExpenseAmt
Grant$30,408GrantAmt
Revenue$1,560,745RevenueAmt
DescBrookline Music School seeks to awaken and nurture musical interest, appreciation and artistic excellence in a friendly and stimulating atmosphere; to offer a high standard of comprehensive music instruction to people of all ages and backgrounds from the local community; and to serve the community by teaching in multiple locations; offering generous tuition assistance, and sponsoring a full schedule of concerts and public performances throughout the year. Approximately 1,500 clients served.Desc
Total Program Service Expenses$1,176,456TotalProgramServiceExpensesAmt
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 EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
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 Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee81EmployeeCnt
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 Members16GoverningBodyVotingMembersCnt
Independent Voting Member16IndependentVotingMemberCnt
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
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Vicky LauBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6172774593PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line125 Kennard RoadAddressLine1Txt
CityBrooklineCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02445ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeInd
Broomhead Alan
Director, Clerk1.50Yes (X)Yes (X)$0$0$0
Chandler Logan
Director, Mktg Chr1.50Yes (X)$0$0$0
Egozy Yukiko
Director, Evts Chr1.00Yes (X)$0$0$0
Kline Linda
Director1.00Yes (X)$0$0$0
Laster Susan
Director, President4.25Yes (X)Yes (X)$0$0$0
Lin Kay
Director1.25Yes (X)$0$0$0
Lowenstein Mark
Director, Fac Chr2.00Yes (X)$0$0$0
Maheras Elizabeth
Director1.50Yes (X)Yes (X)$0$0$0
Miller Biff
Director, Vice President1.25Yes (X)Yes (X)$0$0$0
Roth Sally
Director, Adv Co-chr2.00Yes (X)$0$0$0
Saltzman Julie
Director, Adv Co-chr2.00Yes (X)$0$0$0
Salvin Robert
Director, Treasurer1.00Yes (X)Yes (X)$0$0$0
Suk Jin
Director1.75Yes (X)$0$0$0
Cassidy Leah
Director, Gov Chr1.75Yes (X)$0$0$0
Konetsovska Theodora
Director1.00Yes (X)$0$0$0
Nahmias J P
Director1.00Yes (X)$0$0$0
Frauenthal Betsy
Executive Director35.00$175,020$0$14,884Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$175,020TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$14,884TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Keyes North Atlantic IncBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1459 Watertown StreetAddressLine1Txt
CityNewtonCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02460ZIPCd
FieldValueIRS element (for citing)
ServicesHVACServicesDesc
Compensation$132,030CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Government Grants$183,000GovernmentGrantsAmt
All Other Contributions$111,716AllOtherContributionsAmt
Total Contributions$294,716TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescTuition and feesDesc
Business611600BusinessCd
Total Revenue Column$1,560,745TotalRevenueColumnAmt
Related Or Exempt Func Income$1,560,745RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$1,560,745TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$29,357TotalRevenueColumnAmt
Exclusion$29,357ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$798,398SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$773,827SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$24,571SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$24,571TotalRevenueColumnAmt
Exclusion$24,571ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,909,389TotalRevenueColumnAmt
Related Or Exempt Func Income$1,560,745RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$53,928ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$30,408TotalAmt
Program Services$30,408ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$261,140TotalAmt
Program Services$26,388ProgramServicesAmt
Management And General$213,642ManagementAndGeneralAmt
Fundraising$21,110FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,062,306TotalAmt
Program Services$867,397ProgramServicesAmt
Management And General$179,994ManagementAndGeneralAmt
Fundraising$14,915FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$19,857TotalAmt
Program Services$7,647ProgramServicesAmt
Management And General$12,210ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$102,018TotalAmt
Program Services$76,107ProgramServicesAmt
Management And General$22,715ManagementAndGeneralAmt
Fundraising$3,196FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$103,566TotalAmt
Program Services$69,943ProgramServicesAmt
Management And General$30,804ManagementAndGeneralAmt
Fundraising$2,819FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$18,488TotalAmt
Management And General$18,488ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$12,395TotalAmt
Program Services$3,945ProgramServicesAmt
Management And General$8,450ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$9,365TotalAmt
Program Services$9,365ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$4,972TotalAmt
Management And General$3,105ManagementAndGeneralAmt
Fundraising$1,867FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$16,490TotalAmt
Program Services$1,992ProgramServicesAmt
Management And General$14,424ManagementAndGeneralAmt
Fundraising$74FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$9,943TotalAmt
Program Services$8,054ProgramServicesAmt
Management And General$1,591ManagementAndGeneralAmt
Fundraising$298FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$2,659TotalAmt
Program Services$2,659ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$41,801TotalAmt
Program Services$29,261ProgramServicesAmt
Management And General$11,286ManagementAndGeneralAmt
Fundraising$1,254FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$24,073TotalAmt
Program Services$8,922ProgramServicesAmt
Management And General$15,151ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtProgram ServicesProgramServicesAmtFundraisingFundraisingAmt
Bank Charges$40,997$40,997
Repairs and Maintenance$31,446$4,682$25,886$878
Telephone$4,710$754$3,815$141
Other$3,402$3,402

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$5,745TotalAmt
Program Services$1,265ProgramServicesAmt
Management And General$4,355ManagementAndGeneralAmt
Fundraising$125FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,805,781TotalAmt
Program Services$1,176,456ProgramServicesAmt
Management And General$582,648ManagementAndGeneralAmt
Fundraising$46,677FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$447,456BOYAmt
EOY$385,682EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$299,143BOYAmt
EOY$1,004,631EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$4,505BOYAmt
EOY$1,817EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$943BOYAmt
EOY$850EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$6,197BOYAmt
EOY$2,704EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,625,206LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,394,016LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$117,244BOYAmt
EOY$231,190EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,772,706BOYAmt
EOY$1,643,478EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,648,194BOYAmt
EOY$3,270,352EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$89,267BOYAmt
EOY$79,775EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$362,198BOYAmt
EOY$439,624EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
EOY$131,237EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$451,465BOYAmt
EOY$650,636EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,064,837BOYAmt
EOY$2,584,224EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$131,892BOYAmt
EOY$35,492EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,196,729BOYAmt
EOY$2,619,716EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,648,194BOYAmt
EOY$3,270,352EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$103,608ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$319,379NetUnrlzdGainsLossesInvstAmt
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

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,071,849BeginningYearBalanceAmt
Contributions$202,953ContributionsAmt
Investment Earnings Or Losses$373,307InvestmentEarningsOrLossesAmt
End Year Balance$2,648,109EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,302,977BeginningYearBalanceAmt
Investment Earnings Or Losses-$179,615InvestmentEarningsOrLossesAmt
Other Expenditures$51,513OtherExpendituresAmt
End Year Balance$2,071,849EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,105,244BeginningYearBalanceAmt
Investment Earnings Or Losses$197,733InvestmentEarningsOrLossesAmt
End Year Balance$2,302,977EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,897,742BeginningYearBalanceAmt
Investment Earnings Or Losses$207,502InvestmentEarningsOrLossesAmt
End Year Balance$2,105,244EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,794,616BeginningYearBalanceAmt
Investment Earnings Or Losses$103,126InvestmentEarningsOrLossesAmt
End Year Balance$1,897,742EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY1.00000BoardDesignatedBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$240,008OtherCostOrOtherBasisAmt
Depreciation$42,350DepreciationAmt
Book Value$197,658BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,067,671OtherCostOrOtherBasisAmt
Depreciation$1,066,785DepreciationAmt
Book Value$886BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$169,129OtherCostOrOtherBasisAmt
Depreciation$149,154DepreciationAmt
Book Value$19,975BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$148,398OtherCostOrOtherBasisAmt
Depreciation$135,727DepreciationAmt
Book Value$12,671BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$231,190TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,198,360TotalRevEtcAuditedFinclStmtAmt
Other Revenue$319,379OtherRevenueAmt
Revenue Not Reported$319,379RevenueNotReportedAmt
Revenue Subtotal$1,878,981RevenueSubtotalAmt
Other Revenues Not Included$30,408OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$30,408RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,909,389TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,775,373TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$1,775,373ExpensesSubtotalAmt
Other Expenses Not Included$30,408OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$30,408ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,805,781TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part V, Line 4:The School does not have any Massachusetts legal Endowment Funds.
Part X, Line 2:As of June 30, 2021, the School had no uncertain tax positions that would require financial statement recognition, de-recognition, or disclosure. The School's Federal tax returns for the past three years are open and subject to examination by the IRS.
Part XI, Line 2d - Other Adjustments:Unrealized gain on investments
Part XI, Line 4b - Other Adjustments:Financial aid netted against GAAP income
Part XII, Line 4b - Other Adjustments:Financial aid netted against GAAP income
Part XI, Line 4b and Part XII, line 4bFor GAAP purposes, scholarship and financial aid, $30,408, is charged directly to revenue, as a reduction in Tuition and fees. For the 990 presentation the scholarship and financial aid is not reported against revenue but is listed as an expense.

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 catalogs, brochures,and announcements as well as on the School's website.
Schedule E, Part I, Line 4A private, nonprofit community school for the arts, BMS is the oldest and largest cultural institution in Brookline. Founded in 1924 by the Brookline Public Schools, its original purpose was to enhance school orchestras by providing music lessons after hours on school premises. BMS became a private organization in the 1940s and was incorporated as a nonprofit organization in 1967. Currently, the Public Schools of Brookline rent classroom space to the Brookline Music School for music lessons. Brookline Music School does not discriminate on the basis of race, creed, national origin, gender, sexual orientation, age, physical or mental disability, religion, veteran-status, ancestry, genetic information, or any other protected characteristic.
Schedule E, Part I, Line 6Received a Massachusetts Cultural Council grant of $22,200 (see Schedule B).

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

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

Grant TypeGrantTypeTxtRecipientRecipientCntNon Cash AssistanceNonCashAssistanceAmtValuation Method UsedValuationMethodUsedDescNon Cash AssistanceNonCashAssistanceDesc
Tuition aid28$21,984actual amount paid to teachersThe students receive tuition assistance in the form of reduced tuition.
Discounts118$8,424actual amount paid to teachersDiscounts are granted for multiple children receiving lessons, multiple lessons for the same child and senior citizens.

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart I, Line 2:FormAndLineReferenceDesc
ExplanationSchool provides scholarship and tuition aid discounts to the students of the school. Part time employees are granted a 20% discount and full time employees a 40% discount.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)
PersonFrauenthal BetsyPersonNm
TitleExecutive DirectorTitleTxt
Base Compensation Filing Org$175,020BaseCompensationFilingOrgAmt
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$5,278DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$9,606NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$189,904TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part III, line 3Due to COVID-19 pandemic, the School went to all remote teaching in mid-March 2020.
Form 990, Part VI, Section A, line 2Board Member Susan Laster is Vicky Lau's daughter's doctor. Board Members Sally Roth and Julie Saltzman are related to Betsy Frauenthal and each other. Board Members Susan Laster and Sally Roth are business partners
Form 990, Part VI, Section B, line 11bForm 990 is emailed board members and they are given 10 days to review and comment before the return is filed.
Form 990, Part VI, Section B, line 12cAnnually, during the audit process, each officer, director and key employees are required to respond to a direct written inquiry about such potential conflicts of interest in writing. Board leadership is made aware if a new conflict arises.
Form 990, Part VI, Section B, line 15Executive Director is reviewed based upon annual goals approved by the Review Committee and the full Board. Available, comparable salary data reviewed during this process. Director of Finance reviewed by the Executive Director. Compensation determined within boundaries of Board approved budget.
Form 990, Part VI, Section C, line 18Organization created in 1924 before a 1023 was in existence.
Form 990, Part VI, Section C, line 19The School does not make its governing documents or conflict of interest policy available to the public. The financial statements are available to anyone at the Massachusetts Attorney General's office.

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