CHARLESTON ACADEMY OF MUSIC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- CHARLESTON ACADEMY OF MUSIC (EIN 01-0739765)
- Tax period
- 2023-08-01 to 2024-07-31
- Filed
- 2025-06-16
- IRS object ID
- 202531679349301163
- Schema version
- 2023v6.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-06-16T12:16:30-04:00 | ReturnTs |
| Tax Period End | 2024-07-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 205788602 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GLASER AND COMPANY LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1859 SUMMERVILLE AVE STE 800 | AddressLine1Txt |
| City | CHARLESTON | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29405 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-08-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 010739765 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHARLESTON ACADEMY OF MUSIC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CHAR | BusinessNameControlTxt |
| Phone | 8438057794 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 22364 | AddressLine1Txt |
| City | CHARLESTON | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29413 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DR IRINA PEVZNER | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 0084380577 | PhoneNum |
| Signature | 2025-06-16 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ERIK M GLASER CPA | PreparerPersonNm |
| PTIN | P00724565 | PTIN |
| Phone | 8438490179 | PhoneNum |
| Preparation | 2025-06-16 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DR IRINA PEVZNER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 22364 | AddressLine1Txt |
| City | CHARLESTON | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29413 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $538,873 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CHARLESTONACADEMYOFMUSIC.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2002 | FormationYr |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Activity Or Mission | THE CHARLESTON ACADEMY OF MUSIC IS COMMITTED TO PROVIDING ACCESS TO EXCEPTIONAL MUSIC EDUCATION, PERFORMANCE AND COMMUNITY OUTREACH TO ALL, REGARDLESS OF AGE, SKILL, GENDER, ETHNICITY OR INCOME. | ActivityOrMissionDesc |
| Voting Members Governing Body | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 3 | TotalEmployeeCnt |
| Total Volunteers | 68 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $145,467 | PYContributionsGrantsAmt |
| CY Contributions Grants | $148,662 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $365,360 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $386,340 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,714 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,366 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,895 | PYOtherRevenueAmt |
| CY Other Revenue | $1,505 | CYOtherRevenueAmt |
| PY Total Revenue | $515,436 | PYTotalRevenueAmt |
| CY Total Revenue | $538,873 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $7,282 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $7,600 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $142,999 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $123,209 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $25,775 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $251,655 | PYOtherExpensesAmt |
| CY Other Expenses | $304,158 | CYOtherExpensesAmt |
| PY Total Expenses | $401,936 | PYTotalExpensesAmt |
| CY Total Expenses | $434,967 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $113,500 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $103,906 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $415,270 | TotalAssetsBOYAmt |
| Total Assets EOY | $521,969 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $5,772 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $8,565 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $409,498 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $513,404 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE CHARLESTON ACADEMY OF MUSIC IS COMMITTED TO PROVIDING ACCESS TO EXCEPTIONAL MUSIC EDUCATION, PERFORMANCE AND COMMUNITY OUTREACH TO ALL, REGARDLESS OF AGE, SKILL, GENDER, ETHNICITY OR INCOME. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $357,472 | ExpenseAmt |
| Grant | $7,600 | GrantAmt |
| Revenue | $386,340 | RevenueAmt |
| Desc | THE ACADEMIC PROGRAM PROVIDES A COMPLETE MUSIC EDUCATION OF THE HIGHEST QUALITY TO PREPARE STUDENTS FOR PROFESSIONAL CAREERS AS MUSICIANS, MUSIC EDUCATORS, AND LIFELONG ADVOCATES OF CLASSICAL MUSIC. STUDENTS OF THE ACADEMIC PROGRAM MAY CHOOSE TO RECEIVE MUSICAL INSTRUCTION IN PIANO, JAZZ PIANO, VOICE, VIOLIN, VIOLA, ORGAN, TRUMPET, CELLO, CLASSICAL GUITAR, JAZZ GUITAR, FLUTE, CLARINET, SAXOPHONE, AND HARP. MUSICAL INSTRUCTION INCLUDES PRIVATE LESSONS AND VARIOUS CLASSES, SUCH AS THEORY, EAR TRAINING, COMPOSITION, MASTERCLASSES AND PERFORMANCE CLASSES, AS WELL AS STRING ENSEMBLES AND GUITAR ORCHESTRA. ALL STUDENTS WILL HAVE MANY PERFORMANCE OPPORTUNITIES THROUGHOUT EACH SEMESTER. (CONTINUED ON SCHEDULE O) | Desc |
| Total Program Service Expenses | $357,472 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 21 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 3 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
| Other | Yes (X) | OtherInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | IRINA PEVZNER | PersonNm |
| Phone | 8438057794 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 22364 | AddressLine1Txt |
| City | CHARLESTON | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29413 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| ED MEYER | ||||||
| CHAIRMAN | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ANDREA PATRICK | ||||||
| SECRETARY | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MARIA CORDOVA | ||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| THERESA THOMAS | ||||||
| BOARD MEMBER | 3.00 | Yes (X) | $0 | $0 | $0 | |
| DR IRINA PEVZNER | ||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $61,116 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $61,116 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $28,114 | GovernmentGrantsAmt |
| All Other Contributions | $120,548 | AllOtherContributionsAmt |
| Total Contributions | $148,662 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611600 | $382,740 | $382,740 |
| FACULTY SERVICES | 611600 | $2,300 | $2,300 |
| SONATINA FESTIVAL | 611600 | $1,300 | $1,300 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $386,340 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,366 | TotalRevenueColumnAmt |
| Exclusion | $2,366 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,505 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,505 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,505 | TotalRevenueColumnAmt |
| Exclusion | $1,505 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $538,873 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $386,340 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $3,871 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,600 | TotalAmt |
| Program Services | $7,600 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,116 | TotalAmt |
| Program Services | $40,336 | ProgramServicesAmt |
| Management And General | $11,001 | ManagementAndGeneralAmt |
| Fundraising | $9,779 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,298 | TotalAmt |
| Program Services | $13,345 | ProgramServicesAmt |
| Management And General | $26,567 | ManagementAndGeneralAmt |
| Fundraising | $11,386 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,795 | TotalAmt |
| Program Services | $6,597 | ProgramServicesAmt |
| Management And General | $3,379 | ManagementAndGeneralAmt |
| Fundraising | $819 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,879 | TotalAmt |
| Management And General | $1,879 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $171,815 | TotalAmt |
| Program Services | $171,815 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,187 | TotalAmt |
| Program Services | $2,187 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,547 | TotalAmt |
| Program Services | $7,505 | ProgramServicesAmt |
| Management And General | $748 | ManagementAndGeneralAmt |
| Fundraising | $294 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,695 | TotalAmt |
| Program Services | $2,371 | ProgramServicesAmt |
| Management And General | $216 | ManagementAndGeneralAmt |
| Fundraising | $108 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $71,012 | TotalAmt |
| Program Services | $62,491 | ProgramServicesAmt |
| Management And General | $5,681 | ManagementAndGeneralAmt |
| Fundraising | $2,840 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $89 | TotalAmt |
| Program Services | $89 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,594 | TotalAmt |
| Program Services | $1,861 | ProgramServicesAmt |
| Management And General | $399 | ManagementAndGeneralAmt |
| Fundraising | $334 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,600 | TotalAmt |
| Program Services | $3,600 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,064 | TotalAmt |
| Program Services | $4,029 | ProgramServicesAmt |
| Management And General | $1,834 | ManagementAndGeneralAmt |
| Fundraising | $201 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| CONCERTS & WORKSHOPS | $19,784 | $19,784 |
| INSTRUMENTS & MATERIALS | $12,916 | $12,916 |
| SUMMER CAMPS | $540 | $540 |
| MISCELLANEOUS | $346 | $346 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $90 | TotalAmt |
| Program Services | $60 | ProgramServicesAmt |
| Management And General | $16 | ManagementAndGeneralAmt |
| Fundraising | $14 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $434,967 | TotalAmt |
| Program Services | $357,472 | ProgramServicesAmt |
| Management And General | $51,720 | ManagementAndGeneralAmt |
| Fundraising | $25,775 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,638 | BOYAmt |
| EOY | $11,460 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $360,436 | BOYAmt |
| EOY | $457,872 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,967 | BOYAmt |
| EOY | $48,008 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $18,000 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $13,371 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,229 | BOYAmt |
| EOY | $4,629 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $415,270 | BOYAmt |
| EOY | $521,969 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,772 | BOYAmt |
| EOY | $8,565 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,772 | BOYAmt |
| EOY | $8,565 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $409,498 | BOYAmt |
| EOY | $513,404 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $409,498 | BOYAmt |
| EOY | $513,404 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $415,270 | BOYAmt |
| EOY | $521,969 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $103,906 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $18,000 | OtherCostOrOtherBasisAmt |
| Depreciation | $13,371 | DepreciationAmt |
| Book Value | $4,629 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,629 | TotalBookValueLandBuildingsAmt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, LINE 3 | ALL OF THE ACADEMY'S PUBLICATIONS REFERENCE ITS RACIALLY NONDISCRIMINATORY POLICY. THESE MATERIALS INCLUDE PRINTED BROCHURES, FLYERS, AND NEWSPAPER ADVERTISEMENTS. |
| SCHEDULE E, LINE 6 | THE ACADEMY RECEIVED GOVERNMENTAL SUPPORT IN THE WAY OF STATE GRANT FUNDING. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | false | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIP | GrantTypeTxt |
| Recipient | 13 | RecipientCnt |
| Cash Grant | $7,600 | CashGrantAmt |
| Valuation Method Used | TUITION | ValuationMethodUsedDesc |
| Non Cash Assistance | SCHOLARSHIP | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PAGE 1, PART I, LINE 2 | FormAndLineReferenceDesc |
| Explanation | SCHOLARSHIPS ARE AVAILABLE AND AWARDED TO STUDENTS WHO APPLY AND MEET THE CRITERIA OF FINANCIAL NEED AND MUSICAL APTITUDE. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III | CONTINUED FROM PAGE 2, PART III, LINE 4A IN 2023-24, THE ACADEMY HELD TWO STUDENT HONORS RECITALS, WHERE STUDENTS AUDITION TO BE A PART OF THE PERFORMANCE, AND THREE GENERAL STUDENT RECITALS. THE PROGRAM HAS APPROXIMATELY 250 STUDENTS DRAWN FROM THE LOCAL AREA. THE PROGRAM WAS CONDUCTED BY 22 EXPERIENCED MUSIC TEACHERS AND DIVIDED INTO FALL AND SPRING SEMESTER WITH THE OPTIONAL SUMMER SEMESTER. THE LENGTH OF THE PROGRAM IS GENERALLY 30 WEEKS LESSONS AND CLASSES. IN 2023-24, ACADEMY'S EARLY CHILDHOOD MUSIC PROGRAM CONTINUED TO IMPLEMENT THE WORLD-RENOWNED MUSIC TOGETHER METHOD IN WHICH GROUPS OF MIXED-AGE STUDENTS (0-5 YEARS OLD) ARE LED BY A SPECIALLY TRAINED TEACHER TO DEVELOP CHILDREN'S NATURAL MUSICAL INSTINCTS AND SKILLS NECESSARY FOR THE LATER STUDY OF INSTRUMENT OR VOICE. THESE CLASSES ARE STRUCTURED IN THREE 10-WEEK SEMESTERS AND ARE OFFERED AT BOTH DOWNTOWN AND MT. PLEASANT LOCATIONS. THE SUZUKI PROGRAM FOR 4-YEAR-OLD STRING PLAYERS HAS GROWN TO CONSISTENT WEEKLY LESSONS AND GROUP CLASSES AS MORE STUDENTS ENROLLED. THEORY AND COMPOSITION CLASSES HAVE CONTINUED IN ONLINE FORMAT. THESE ARE OPEN TO ALL STUDENTS WHO ARE ENCOURAGED TO ATTEND ONE OF THESE TWO THEORY CLASSES: THEORY AND EAR TRAINING - THIS CLASS IS A FUN AND INTERACTIVE CLASS SUITABLE FOR BEGINNERS AND INTERMEDIATE LEVEL. STUDENTS OF ALL INSTRUMENTS, INCLUDING VOICE. NO PREVIOUS EXPERIENCE IS NECESSARY FOR THE BEGINNER LEVEL CLASS; STUDENTS MOVE TO INTERMEDIATE LEVEL BASED ON INSTRUCTOR'S RECOMMENDATION. COMPOSITION AND SONGWRITING - THIS CLASS IS FOR THE STUDENTS TO LEARN TO UTILIZE THEIR MUSICAL KNOWLEDGE AND INSTRUMENTAL SKILLS TO PRODUCE THEIR OWN COMPOSITIONS. TO ATTEND THIS CLASS, NOTE READING ABILITY AND BASIC THEORY KNOWLEDGE ARE REQUIRED. SCHOLARSHIP PROGRAM: THE ORGANIZATION'S SCHOLARSHIP PROGRAM IS DESIGNED FOR STUDENTS WHO ARE SERIOUSLY COMMITTED TO THE MUSICAL TRAINING. THE SCHOLARSHIPS ARE DIVIDED INTO MERIT BASED AND FINANCIAL NEED-BASED AWARDS. STUDENTS CAN APPLY FOR THE PROGRAM BY FILLING OUT REQUIRED PAPERWORK, WRITE A PERSONAL STATEMENT, AND PROVIDE A LETTER OF RECOMMENDATION FROM A TEACHER. APPLICANTS MUST AUDITION AND/OR PASS INTERVIEW TO BE CONSIDERED FOR AN AWARD. UPON THE RECEIPT OF THE SCHOLARSHIP, STUDENTS SIGN THE CONTRACT COMMITTING TO CERTAIN HOURS OF PRACTICE, REGULAR LESSON AND CONCERT ATTENDANCE, AND VOLUNTEER HOURS. TERRANOVA PIANO TRIO: THIS ENSEMBLE CONSISTS OF THE CORE VIOLIN, PIANO, AND CELLO FACULTY MEMBERS AND FUNCTIONS AS ACADEMY'S TRADEMARK OF EXCELLENT PROFESSIONAL PERFORMING. IT SERVES TWO PURPOSES: INSPIRE STUDENTS AND DELIVER CLASSICAL MUSIC TO OUR COMMUNITY. TERRANOVA PERFORMS PUBLIC CONCERTS AND CONDUCTS OUTREACH CONCERTS IN PUBLIC SCHOOLS TO HELP LOCAL MUSIC TEACHERS ENHANCE THEIR CURRICULUM. THE ECLIPSE ENSEMBLE OF CAM (FORMERLY THE NEW MUSIC ENSEMBLE) IS A GROUP OF CHARLESTON ACADEMY OF MUSIC FACULTY THAT SPECIALIZES IN A WIDE SPECTRUM OF CLASSICAL MUSIC FROM THE LAST 100 YEARS, INCLUDING CONVENTIONAL AVANT-GARDE ART MUSIC, CONCERT MUSIC FROM NONTRADITIONAL SOURCES (MUSICAL THEATRE, CABARET, HISTORICAL AND CONTEMPORARY MEDIA), AND MUSIC INFLUENCED BY A VARIETY OF CULTURES AND NATIONALITIES. IT IS INSTRUMENTAL IN DIVERSIFYING CHARLESTON'S MUSIC CULTURE. ACADEMY'S POPULAR CONCERT SERIES RUSH HOUR CONCERTS HAVE CONTINUED WITH ITS 10TH SEASON. THESE CONCERTS SHOWCASE THE TALENTED FACULTY OF THE ACADEMY, WITH OCCASIONAL GUEST ARTISTS, IN AN HOUR-LONG PROGRAM. THE SERIES AIM TO MAKE CLASSICAL MUSIC MORE ACCESSIBLE TO THE COMMUNITY, PERFECT FOR ALL AGES TO ATTEND IN THE EARLY EVENING BEFORE HEADING HOME. CONCERTS ARE FREE AND OPEN TO THE PUBLIC. THE ANNUAL CHARLESTON SONATINA FESTIVAL LAUNCHED BY THE ACADEMY IN 2019 HELD ITS 5TH RUN. THE FESTIVAL PROVIDES PIANO STUDENTS AND COMPOSERS WITH AN OPPORTUNITY TO EXPLORE AND EXPAND THEIR SKILLS IN THE SONATA/SONATINA GENRE, AS WELL AS TO PERFORM IN A WELCOMING YET COMPETITIVE ENVIRONMENT. THE ABUNDANCE OF SONATINAS AND SONATAS IN VARIOUS LEVELS AND STYLES MAKES THESE PIECES THE IDEAL MANIFESTATION OF MUSICAL BREADTH, THUS ALLOWING EVERY ASPIRING PIANIST TO EXPERIENCE COMPLETE MUSICIANSHIP. CHARLESTON-AREA STUDENTS ARE INVITED TO PARTICIPATE IN THE FESTIVAL IN TWO AREAS: PIANO PERFORMANCE AND COMPOSITION. STUDENTS ARE WELCOME TO TAKE PART IN ONE OR BOTH AREAS. STUDENTS IN THE PERFORMANCE AREA AUDITION WITH A MOVEMENT OF A SONATINA OR SONATA, DEMONSTRATE TECHNICAL REQUIREMENTS RELATED TO THE KEY OF THEIR PERFORMED PIECE, AND ANSWER QUESTIONS RELATED TO THEIR PIECE AND "SONATA FORM". STUDENTS IN THE COMPOSITION AREA CREATE A MUSICAL COMPOSITION FOR SOLO PIANO AND SUBMIT THEIR WORK (ALONG WITH A SHORT- WRITTEN EXPLANATION) FOR CONSIDERATION BY A PROFESSIONAL PANEL. IN 2023-24 CHARLESTON ACADEMY OF MUSIC CONTINUED ITS PARTNERSHIP WITH THE MEETING STREET ACADEMY TO OFFER THE KIDZYMPHONY PROGRAM. STUDENTS IN GRADES 2 THROUGH 5 RECEIVED STRING INSTRUMENTS AND WERE INSTRUCTED TWICE A WEEK BY ACADEMY'S FACULTY TO LEARN VIOLIN, VIOLA, AND CELLO IN ORCHESTRA SETTING DURING SCHOOL AND AFTER SCHOOL HOURS. CLASSES WERE FREE OF CHARGE TO THE FAMILIES AND TOOK PLACE DURING SCHOOL AND AFTER SCHOOL HOURS. THE PROGRAM CULMINATED IN A SUCCESSFUL SCHOOL-WIDE PERFORMANCE IN MAY. ADDITIONALLY, THIS YEAR THE PROGRAM ADDED A KEYBOARD CLASS TO BROADEN MUSIC EDUCATION FOR THE STUDENTS IN THE AFTERSCHOOL PROGRAM. IN JUNE 2024 ACADEMY'S FACULTY AND STUDENTS WERE INVITED TO PERFORM AT THE PICCOLO SPOLETO FESTIVAL. SEVERAL FACULTY MEMBERS AND SPECIALLY SELECTED HONOR STUDENTS PRESENTED ELECTRIFYING MUSIC PROGRAM OF VARIOUS GENRES. ACADEMY'S SUMMER MUSIC FEST JR CONTINUED ITS SUCCESSFUL SEASON IN JULY. OPEN TO STUDENTS AGES 3-6 YEARS OLD, THIS FULL DAY MUSIC ENRICHMENT CAMP CONSISTED OF GROUP CLASSES THAT INCLUDED MUSIC FUNDAMENTALS IN THE FORM OF MUSIC TOGETHER AND EURHYTHMICS INSTRUCTION, PIANO, VIOLIN, VIOLA, CELLO, GUITAR, WOODWINDS, HARP INSTRUMENT PETTING ZOO, ARTS, AND OTHER ACTIVITIES. STUDENTS AT THE CHARLESTON ACADEMY OF MUSIC CELEBRATED MANY SUCCESSES AND ACHIEVEMENTS IN THEIR MUSIC STUDY ENDEAVORS. THEY INCLUDED SC MUSIC TEACHERS ASSOCIATION STATE AUDITION WINNERS, NUMEROUS PRIZEWINNERS AT THE CHARLESTON MUSIC TEACHER ASSOCIATION ACHIEVEMENT DAY, MULTIPLE CHARLESTON SYMPHONY ORCHESTRA LEAGUE SCHOLARSHIP RECIPIENTS, CHARLESTON MUSIC CLUB SCHOLARSHIP RECIPIENTS, TO NAME A FEW. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE FORM 990 IS SHARED FOR A COMMENT PERIOD. ONCE ANY QUESTIONS ARE ADDRESSED (IF ANY), THE FORM 990 IS FILED WITH THE APPROPRIATE AGENCIES. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY IN PLACE AND THE BOARD OF DIRECTORS OF THE ORGANIZATION MONITORS AND ENFORCES THIS POLICY TO ENSURE COMPLIANCE. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE BOARD OF DIRECTORS USES INDEPENDENT DATA SOURCES TO AID IN THE DETERMINATION AND VERIFICATION OF THE SALARIES OF THE SCHOOL'S EXECUTIVE DIRECTOR AND MANAGEMENT TEAM MEMBERS. |
| FORM 990, PAGE 6, PART VI, LINE 15B | THE BOARD OF DIRECTORS USES INDEPENDENT DATA SOURCES TO AID IN THE DETERMINATION AND VERIFICATION OF THE SALARIES OF THE SCHOOL'S EXECUTIVE DIRECTOR AND MANAGEMENT TEAM MEMBERS. |
| FORM 990, PAGE 6, PART VI, LINE 18 | THE ORGANIZATION MAKES FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST. ADDITIONALLY, THE FORM 990 IS AVAILABLE ON THE WEBSITE WWW.GUIDESTAR.ORG. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | INSTRUCTIONAL CONTRACT LABOR 170,765 0 0 PIANO TUNING 1,050 0 0 TOTAL 171,815 0 0 |