﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2019v5.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2020-03-23T11:41:08-07:00</ReturnTs>
    <TaxPeriodEndDt>2019-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1Txt>KSP CONSULTING</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>3020 Old Ranch Parkway Suite 300</AddressLine1Txt>
        <CityNm>Seal Beach</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>90740</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2019-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>203436786</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE GUITAR CENTER MUSIC FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>GUIT</BusinessNameControlTxt>
      <PhoneNum>8187068742</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 6185</AddressLine1Txt>
        <CityNm>THOUSAND OAKS</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>91359</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>LYNN ROBISON</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>8187068742</PhoneNum>
      <SignatureDt>2020-03-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>RUBY PRADHAN</PreparerPersonNm>
      <PTIN>P01998968</PTIN>
      <PhoneNum>4242007878</PhoneNum>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <FilingSecurityInformation>
      <IPAddress>
        <IPv4AddressTxt>45.50.68.249</IPv4AddressTxt>
      </IPAddress>
      <IPDt>2020-03-23</IPDt>
      <IPTm>11:40:58</IPTm>
      <IPTimezoneCd>PD</IPTimezoneCd>
      <FilingLicenseTypeCd>P</FilingLicenseTypeCd>
      <AtSubmissionCreationDeviceId>650A4A554D0FE041C819E436598509DBDC206498</AtSubmissionCreationDeviceId>
      <AtSubmissionFilingDeviceId>650A4A554D0FE041C819E436598509DBDC206498</AtSubmissionFilingDeviceId>
    </FilingSecurityInformation>
    <TaxYr>2019</TaxYr>
    <BuildTS>2020-09-23 17:36:50Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990 documentId="IRS990-01" referenceDocumentId="IRS990ScheduleO-01" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation" softwareId="19009670">
      <PrincipalOfcrBusinessName>
        <BusinessNameLine1Txt>LYNN ROBISON</BusinessNameLine1Txt>
      </PrincipalOfcrBusinessName>
      <USAddress>
        <AddressLine1Txt>PO BOX 6185</AddressLine1Txt>
        <CityNm>THOUSAND OAKS</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>91359</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>278533</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.GUITARCENTERFOUNDATION.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2005</FormationYr>
      <LegalDomicileStateCd>CA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>DONATE RESOURCES TO MUSIC EDUCATION AND THERAPY PROGRMAS SO THAT THEY CAN OFFER MORE PEOPLE THE OPPORTUNITY TO MAKE MUSIC.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>8</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>8</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>3</TotalEmployeeCnt>
      <TotalVolunteersCnt>12</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>247098</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>241888</CYContributionsGrantsAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>5</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>2</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>23111</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>14684</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>270214</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>256574</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>50156</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>62525</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>129184</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>120878</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>19883</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>49397</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>41779</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>228737</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>225182</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>41477</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>31392</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>214634</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>238872</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>17843</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>10390</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>196791</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>228482</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>MAKE MUSIC AVAILABLE TO EVERYONE IN THE COMMUNITIES IN WHICH WE SERVE, TO PROMOTE ITS IMPORTANCE THROUGH EDUCATION AND MEDIA INITIATIVES, AND TO PROVIDE FINANCIAL AND IN-KIND RESOURCES IN COLLABORATION WITH OTHER ORGANIZATIONS TO ACHIEVE OUR COMMON GOAL.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>166842</ExpenseAmt>
      <GrantAmt>62525</GrantAmt>
      <RevenueAmt>14424</RevenueAmt>
      <Desc>MAKING MUSIC AVAILABLE TO EVERYONE IN THE COMMUNITIES IN WHICH WE SERVE, PROMOTING ITS IMPORTANCE THROUGH EDUCATION AND MEDIA INITIATIVES, AND PROVIDING FINANCIAL AND IN-KIND RESOURCES IN COLLABORATION WITH OTHER ORGANIZATIONS TO ACHIEVE OUR COMMON GOAL. FINANCIAL AND EQUIPMENT GRANTS WERE MADE TO VARIOUS SCHOOLS, MUSIC ACADEMIES, SYMPHONIES, AND OTHER PROGRAMS WITH RELATED GOALS.</Desc>
      <TotalProgramServiceExpensesAmt>166842</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="IRS990ScheduleA-01" referenceDocumentName="IRS990ScheduleA">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="IRS990ScheduleB-01" referenceDocumentName="IRS990ScheduleB">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
      <ConservationEasementsInd>false</ConservationEasementsInd>
      <CollectionsOfArtInd>false</CollectionsOfArtInd>
      <CreditCounselingInd>false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd>false</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd>false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd>false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd>false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd>false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="IRS990ScheduleG-01" referenceDocumentName="IRS990ScheduleG">false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="IRS990ScheduleG-01" referenceDocumentName="IRS990ScheduleG">true</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="IRS990ScheduleG-01" referenceDocumentName="IRS990ScheduleG">false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd referenceDocumentId="IRS990ScheduleI-01" referenceDocumentName="IRS990ScheduleI">true</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd referenceDocumentId="IRS990ScheduleI-01" referenceDocumentName="IRS990ScheduleI">false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd referenceDocumentId="IRS990ScheduleM-01" referenceDocumentName="IRS990ScheduleM">true</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd referenceDocumentId="IRS990ScheduleM-01" referenceDocumentName="IRS990ScheduleM">false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>4</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>true</BackupWthldComplianceInd>
      <EmployeeCnt>3</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>8</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>8</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>LYNN ROBISON</PersonNm>
        <PhoneNum>8187068742</PhoneNum>
        <USAddress>
          <AddressLine1Txt>PO BOX 6185</AddressLine1Txt>
          <CityNm>THOUSAND OAKS</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>91359</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAVID HELFANT</PersonNm>
        <TitleTxt>CHAIRMAN</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JEANNINE D'ADDARIO</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRUCE KUHLMAN</PersonNm>
        <TitleTxt>CFO</TitleTxt>
        <AverageHoursPerWeekRt>3.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JANIE HENDRIX</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RON JAPINGA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DON LOMBARDI</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>VAL GARAY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SHEILA ESCOVEDO</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LYNN ROBISON</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>50.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>80000</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>21237</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>80000</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>21237</TotalOtherCompensationAmt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <FundraisingAmt>7000</FundraisingAmt>
      <AllOtherContributionsAmt>234888</AllOtherContributionsAmt>
      <NoncashContributionsAmt>50493</NoncashContributionsAmt>
      <TotalContributionsAmt>241888</TotalContributionsAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>2</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>2</ExclusionAmt>
      </InvestmentIncomeGrp>
      <FundraisingGrossIncomeAmt>22219</FundraisingGrossIncomeAmt>
      <ContriRptFundraisingEventAmt>7000</ContriRptFundraisingEventAmt>
      <FundraisingDirectExpensesAmt>21959</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>260</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>260</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <GrossSalesOfInventoryAmt>14424</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>14424</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>14424</RelatedOrExemptFuncIncomeAmt>
      </NetIncomeOrLossGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>256574</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>14424</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>262</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>62525</TotalAmt>
        <ProgramServicesAmt>62525</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>101237</TotalAmt>
        <ProgramServicesAmt>72742</ProgramServicesAmt>
        <ManagementAndGeneralAmt>18371</ManagementAndGeneralAmt>
        <FundraisingAmt>10124</FundraisingAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>11414</TotalAmt>
        <ProgramServicesAmt>6849</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3424</ManagementAndGeneralAmt>
        <FundraisingAmt>1141</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>8227</TotalAmt>
        <ProgramServicesAmt>4936</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2468</ManagementAndGeneralAmt>
        <FundraisingAmt>823</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>3400</TotalAmt>
        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3400</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>4910</TotalAmt>
        <ProgramServicesAmt>2946</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1473</ManagementAndGeneralAmt>
        <FundraisingAmt>491</FundraisingAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>6147</TotalAmt>
        <ProgramServicesAmt>1414</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>4733</FundraisingAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>3251</TotalAmt>
        <ProgramServicesAmt>1951</ProgramServicesAmt>
        <ManagementAndGeneralAmt>975</ManagementAndGeneralAmt>
        <FundraisingAmt>325</FundraisingAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>1802</TotalAmt>
        <ProgramServicesAmt>1081</ProgramServicesAmt>
        <ManagementAndGeneralAmt>541</ManagementAndGeneralAmt>
        <FundraisingAmt>180</FundraisingAmt>
      </InformationTechnologyGrp>
      <TravelGrp>
        <TotalAmt>5573</TotalAmt>
        <ProgramServicesAmt>3344</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1672</ManagementAndGeneralAmt>
        <FundraisingAmt>557</FundraisingAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>1323</TotalAmt>
        <ProgramServicesAmt>794</ProgramServicesAmt>
        <ManagementAndGeneralAmt>397</ManagementAndGeneralAmt>
        <FundraisingAmt>132</FundraisingAmt>
      </ConferencesMeetingsGrp>
      <InsuranceGrp>
        <TotalAmt>6087</TotalAmt>
        <ProgramServicesAmt>3652</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1826</ManagementAndGeneralAmt>
        <FundraisingAmt>609</FundraisingAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>MISCELLANEOUS EXPENSES</Desc>
        <TotalAmt>867</TotalAmt>
        <ProgramServicesAmt>520</ProgramServicesAmt>
        <ManagementAndGeneralAmt>260</ManagementAndGeneralAmt>
        <FundraisingAmt>87</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>TELEPHONE</Desc>
        <TotalAmt>1983</TotalAmt>
        <ProgramServicesAmt>1190</ProgramServicesAmt>
        <ManagementAndGeneralAmt>595</ManagementAndGeneralAmt>
        <FundraisingAmt>198</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>BANK FEES</Desc>
        <TotalAmt>1605</TotalAmt>
        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1605</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>LICENSES &amp; FEES</Desc>
        <TotalAmt>1310</TotalAmt>
        <ProgramServicesAmt>786</ProgramServicesAmt>
        <ManagementAndGeneralAmt>393</ManagementAndGeneralAmt>
        <FundraisingAmt>131</FundraisingAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>3521</TotalAmt>
        <ProgramServicesAmt>2112</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1057</ManagementAndGeneralAmt>
        <FundraisingAmt>352</FundraisingAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>225182</TotalAmt>
        <ProgramServicesAmt>166842</ProgramServicesAmt>
        <ManagementAndGeneralAmt>38457</ManagementAndGeneralAmt>
        <FundraisingAmt>19883</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>20656</BOYAmt>
        <EOYAmt>50253</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>15156</BOYAmt>
        <EOYAmt>88</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <InventoriesForSaleOrUseGrp>
        <BOYAmt>178822</BOYAmt>
        <EOYAmt>188531</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <TotalAssetsGrp>
        <BOYAmt>214634</BOYAmt>
        <EOYAmt>238872</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>17843</BOYAmt>
        <EOYAmt>10390</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>17843</BOYAmt>
        <EOYAmt>10390</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>196791</BOYAmt>
        <EOYAmt>228482</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>196791</BOYAmt>
        <EOYAmt>228482</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>214634</BOYAmt>
        <EOYAmt>238872</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>31392</ReconcilationRevenueExpnssAmt>
      <PriorPeriodAdjustmentsAmt>299</PriorPeriodAdjustmentsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="IRS990ScheduleA-01" softwareId="19009670">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <OtherSupportSumAmt>0</OtherSupportSumAmt>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>115109</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>141675</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>120431</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>247098</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>241888</CurrentTaxYearAmt>
        <TotalAmt>866201</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TaxRevLeviedOrgnztnlBnft170Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft170Grp>
      <GovtFurnSrvcFcltsVl170Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>115109</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>141675</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>120431</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>247098</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>241888</CurrentTaxYearAmt>
        <TotalAmt>866201</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>350142</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>516059</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>55</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>41</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>11</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>5</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2</CurrentTaxYearAmt>
        <TotalAmt>114</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp>
        <TotalAmt>0</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <OtherIncome170Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>866315</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>71055</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.59570</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.65670</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <PublicSupportTotal509Amt>0</PublicSupportTotal509Amt>
      <PublicSupportCY509Pct>0</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0</InvestmentIncomeCYPct>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="IRS990ScheduleB-01">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleG documentId="IRS990ScheduleG-01">
      <FundraisingEventInformationGrp>
        <Event1Nm>GIVE MUSIC LIFE</Event1Nm>
        <GrossReceiptsEvent1Amt>29219</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>7000</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>22219</GrossRevenueEvent1Amt>
        <FoodAndBeverageEvent1Amt>3000</FoodAndBeverageEvent1Amt>
        <EntertainmentEvent1Amt>8000</EntertainmentEvent1Amt>
        <OtherDirectExpensesEvent1Amt>10959</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>29219</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>7000</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>22219</GrossRevenueTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>3000</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>8000</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>10959</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>21959</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>260</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="IRS990ScheduleI-01" softwareId="19009670">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>PHILADELPHIA SCHOOL DISTRICT</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>440 NORTH BROAD ST</AddressLine1Txt>
          <CityNm>PHILADELPHIA</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>19130</ZIPCd>
        </USAddress>
        <RecipientEIN>237091186</RecipientEIN>
        <IRCSectionDesc>GOV'T</IRCSectionDesc>
        <NonCashAssistanceAmt>24586</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>FMV</ValuationMethodUsedDesc>
        <NonCashAssistanceDesc>MUSICAL INSTRUMENTS</NonCashAssistanceDesc>
        <PurposeOfGrantTxt>SUPPORT</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>1</Total501c3OrgCnt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt I Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>FOR ALL GRANTS MADE BY THE GUITAR CENTER MUSIC FOUNDATION, WE CONDUCT THE PROPER PRE-GRANT DUE DILIGENCE TO ENSURE THAT THE GRANT RECIPIENT IS TRULY EXEMPT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleM documentId="IRS990ScheduleM-01">
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>INSTRUMENTS</Desc>
        <ContributionCnt>48</ContributionCnt>
        <NoncashContributionsRptF990Amt>50493</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FMV</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <AnyPropertyThatMustBeHeldInd>false</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>true</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>false</ThirdPartiesUsedInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt I col(b)</FormAndLineReferenceDesc>
        <ExplanationTxt>NUMBER OF CONTRIBUTIONS RECEIVED</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="IRS990ScheduleO-01" softwareId="19009670">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE DIRECTOR WORKS WITH A CPA FIRM TO COMPLETE THE FORM 990. UPON THE CPA FIRM'S COMPLETION OF THE INITIAL DRAFT, THE EXECUTIVE DIRECTOR REVIEWS IT IN DETAIL. AFTER ANY CHANGES OR CORRECTIONS ARE MADE, THE BOARD 0F DIRECTORS RECEIVES THE UPDATED DRAFT FOR REVIEW TO HELP ENSURE THAT ALL REPORTED INFORMATION IS ACCURATE. AFTER THE REVIEW IS COMPLETED AND THE RETURN HAS BEEN FINALIZED, THE ENTIRE BOARD OF DIRECTORS RECEIVES A FINAL COPY OF THE FORM 990 BEFORE IT IS FILED WITH THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL BOARD MEMBERS ARE REQUIRED TO READ THE CONFLICT OF INTEREST POLICY ANNUALLY AND SIGN OFF ON IT EACH YEAR. CONFLICTS ARE REQUIRED TO BE DISCLOSED TO THE BOARD OF DIRECTORS. THE BOARD VOTES ON ANY ACTIVITIES THAT MAY BE CONSIDERED A CONFLICT OF INTEREST BEFORE THE TRANSACTION TAKES PLACE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED BY A COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS. THEY UTILIZE COMPARABLE DATA TO DETERMINE SALARY WITHIN THE PARAMETERS OF THE ORGANIZATION'S BUDGET. THE ORGANIZATION HAS NO OTHER INSIDERS WHO RECEIVE COMPENSATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 AND THE ENTITY'S ORGANIZATIONAL DOCUMENTS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>