GROUNDUP MUSIC FOUNDATION INC: Form 990EZ, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
GROUNDUP MUSIC FOUNDATION INC (EIN 46-5515528)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-11-07
IRS object ID
202203119349202725
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)
Return2022-11-07T16:09:47-08:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN264063637PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SMYLE & ASSOCIATES LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1122 EAST 42ND STREET STE 3900AddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10168ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2021-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN465515528EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1GROUNDUP MUSIC FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlGROUBusinessNameControlTxt
Phone3053386257PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14707 N BAY ROADAddressLine1Txt
CityMIAMICityNm
State AbbreviationFLStateAbbreviationCd
ZIP33140ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonPAUL LEHRPersonNm
Person TitleDirectorPersonTitleTxt
Signature2022-11-07SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstPAULPersonFirstNm
Person LastLEHRPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAARON SMYLEPreparerPersonNm
PTINP00848205PTIN
Phone2123563997PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Website AddressN/AWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$96,869GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$57,115ContributionsGiftsGrantsEtcAmt
Program Service Revenue$39,754ProgramServiceRevenueAmt
Cost Or Other Basis Expense Sale$0CostOrOtherBasisExpenseSaleAmt
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Special Events Direct Expenses$0SpecialEventsDirectExpensesAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt
Total Revenue$96,869TotalRevenueAmt
Salaries Other Comp Empl Bnft$20,000SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct$74,203FeesAndOtherPymtToIndCntrctAmt
Printing Publications Postage$290PrintingPublicationsPostageAmt
Other Expenses Total$3,763OtherExpensesTotalAmt
Total Expenses$98,256TotalExpensesAmt
Excess Or Deficit For Year-$1,387ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$70,040NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$68,653NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$70,040BOYAmt
EOY$98,350EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
EOY$102,692EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$70,040BOYAmt
EOY$201,042EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
EOY$132,389EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$70,040BOYAmt
EOY$68,653EOYAmt
FieldValueIRS element (for citing)
Primary Exempt PurposeGROUNDUP 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 WORKPrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

FieldValueIRS element (for citing)
Description Program Srvc AccomThe 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.DescriptionProgramSrvcAccomTxt
Grants And Allocations$12,115GrantsAndAllocationsAmt
Program Service Expenses$50,025ProgramServiceExpensesAmt
FieldValueIRS element (for citing)
Total Program Service Expenses$50,025TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (3 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
PAUL LEHR
OFFICER40.00$20,000
JUAN PABLO DIAZ
OFFICER0$0
LENA KOORSE
OFFICER5.00$0
FieldValueIRS element (for citing)
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not RptYes (true)ChgMadeToOrgnzngDocNotRptInd
Organization Had UBIfalseOrganizationHadUBIInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Form1120 Pol FiledfalseForm1120PolFiledInd
Made Loans To From OfficersfalseMadeLoansToFromOfficersInd
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSMYLE AND ASSOCIATES LLCPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1122 EAST 42ND STREET SUITE 3900AddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10168ZIPCd
FieldValueIRS element (for citing)
Phone2123563997PhoneNum
FieldValueIRS element (for citing)
Foreign Financial AccountfalseForeignFinancialAccountInd
Foreign OfficefalseForeignOfficeInd
Donor Advised FndsfalseDonorAdvisedFndsInd
Operate HospitalfalseOperateHospitalInd
Tanning Services ProvidedfalseTanningServicesProvidedInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
School OperatingfalseSchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (true)FiledScheduleAInd

Schedule A IRS990ScheduleA

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

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$72,055CurrentTaxYearMinus1YearAmt
Current Tax Year$57,115CurrentTaxYearAmt
Total$129,170TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year$3,266CurrentTaxYearAmt
Total$3,266TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$72,055CurrentTaxYearMinus1YearAmt
Current Tax Year$60,381CurrentTaxYearAmt
Total$132,436TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$132,436PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Post1975 UBTI Post1975UBTIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year$36,488CurrentTaxYearAmt
Total$36,488TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$72,055CurrentTaxYearMinus1YearAmt
Current Tax Year$96,869CurrentTaxYearAmt
Total$168,924TotalAmt
FieldValueIRS element (for citing)
First5 Years509Yes (X)First5Years509Ind
Public Support CY5090.00000PublicSupportCY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Other Expenses.1001Advertising and Promotion $810
Other Expenses.1BANK FEES $1674
Other Expenses.2SUPPLIES $840
Other Expenses.3MERCHANT FEES $303
Other Expenses.5BUSINESS REGISTRATION $136
Other Assets.1DUE FROM GROUNDUP PRODUCTIONS - Beginning $0 DUE FROM GROUNDUP PRODUCTIONS - Ending $102692
Total Liabilities.1003Deferred Revenue - Beginning $0 Deferred Revenue - Ending $132389
Changes to Organizing or Governing Documents1) 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.

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