COMMUNITY MUSIC CENTER: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- COMMUNITY MUSIC CENTER (EIN 93-0493441)
- Tax period
- 2017-07-01 to 2018-06-30
- Filed
- 2019-05-15
- IRS object ID
- 201911359349310826
- Schema version
- 2017v2.3
- 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 | 2019-05-15T15:33:02-05:00 | ReturnTs |
| Tax Period End | 2018-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 912016086 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VIERCK & RAKOSKI CPAS PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 606 SE 117TH AVENUE SUITE 100 | AddressLine1Txt |
| City | VANCOUVER | CityNm |
| State Abbreviation | WA | StateAbbreviationCd |
| ZIP | 98683 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 930493441 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COMMUNITY MUSIC CENTER INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COMM | BusinessNameControlTxt |
| Phone | 5038233177 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3350 SE FRANCIS STREET | AddressLine1Txt |
| City | PORTLAND | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97202 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GREGORY DUBAY | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 5038233177 | PhoneNum |
| Signature | 2019-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JOSEPH G RAKOSKI | PreparerPersonNm |
| PTIN | P00168178 | PTIN |
| Phone | 3603563805 | PhoneNum |
| Preparation | 2019-05-14 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 50.78.187.21 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-05-15 | IPDt |
| IP Tm | 15:33:02 | IPTm |
| IP Timezone | CD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | BA8176BB3DDC480B0A3D2E75667BEB0B6CF3C9EC | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | BA8176BB3DDC480B0A3D2E75667BEB0B6CF3C9EC | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KEVIN LEFOHN SEE E-ATTACHED LIST | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | SAME AS C ABOVE | AddressLine1Txt |
| Address Line2 | 3350 SE FRANCIS STREET | AddressLine2Txt |
| City | PORTLAND | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $263,780 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.COMMUNITYMUSICCENTER.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1960 | FormationYr |
| Legal Domicile State | OR | LegalDomicileStateCd |
| Activity Or Mission | TO CONDUCT A CENTER FOR TEACHING MUSIC & MUSIC APPRECIATION IN PORTLAND; TO CHANNEL YOUNG PEOPLE INTO CULTURALLY EXPANDING ACTIVITIES THROUGH THE TEACHING OF MUSIC; TO PROVIDE OPPORTUNITIES TO ADULTS TO GIVE EXPRESSION TO THEIR MUSICAL APTITUDES; TO COOPERATE WITH THE CITY OF PORTLAND PARKS DEPARTMENT IN MAKING AVAILABLE PERSONS CAPABLE OF PROVIDING MUSICAL TRAINING. CMC, INC. ENHANCES THE GREATER PORTLAND COMMUNITY BY PROVIDING OPPORTUNITIES FOR PEOPLE OF ALL AGES AND INCOME LEVELS TO LEARN ABOUT, MAKE AND ENJOY MUSIC THROUGH AFFORDABLE MUSIC CLASSES AND LESSONS, FREE AND LOW-COST CONCERTS & WORKSHOPS, INSTRUMENTS FOR LOAN, AND OTHER SERVICES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 46 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $139,588 | PYContributionsGrantsAmt |
| CY Contributions Grants | $93,331 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $38,138 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $43,626 | CYProgramServiceRevenueAmt |
| PY Investment Income | $262,382 | PYInvestmentIncomeAmt |
| CY Investment Income | $68,386 | CYInvestmentIncomeAmt |
| PY Other Revenue | $6,604 | PYOtherRevenueAmt |
| CY Other Revenue | $9,273 | CYOtherRevenueAmt |
| PY Total Revenue | $446,712 | PYTotalRevenueAmt |
| CY Total Revenue | $214,616 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $11,750 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $142,684 | PYOtherExpensesAmt |
| CY Other Expenses | $176,557 | CYOtherExpensesAmt |
| PY Total Expenses | $142,684 | PYTotalExpensesAmt |
| CY Total Expenses | $176,557 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $304,028 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $38,059 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,361,208 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,508,093 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $67,703 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $98,506 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,293,505 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,409,587 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO CONDUCT A CENTER FOR TEACHING MUSIC & MUSIC APPRECIATION IN PORTLAND; TO CHANNEL YOUNG PEOPLE INTO CULTURALLY EXPANDING ACTIVITIES THROUGH THE TEACHING OF MUSIC; TO PROVIDE OPPORTUNITIES TO ADULTS TO GIVE EXPRESSION TO THEIR MUSICAL APTITUDES; TO COOPERATE WITH THE CITY OF PORTLAND PARKS DEPARTMENT IN MAKING AVAILABLE PERSONS CAPABLE OF PROVIDING MUSICAL TRAINING. CMC, INC. ENHANCES THE GREATER PORTLAND COMMUNITY BY PROVIDING OPPORTUNITIES FOR PEOPLE OF ALL AGES AND INCOME LEVELS TO LEARN ABOUT, MAKE AND ENJOY MUSIC THROUGH AFFORDABLE MUSIC CLASSES AND LESSONS, FREE AND LOW-COST CONCERTS & WORKSHOPS, INSTRUMENTS FOR LOAN, AND OTHER SERVICES. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $136,797 | ExpenseAmt |
| Revenue | $43,626 | RevenueAmt |
| Desc | CMC, INC. IS AN ALL-VOLUNTEER ORGANIZATION SUBSIDIZING MUSIC LESSON FEES AT THE COMMUNITY MUSIC CENTER AND PROVIDING A VENUE FOR COMMUNITY MUSIC GROUPS, IN PARTNERSHIP WITH THE PORTLAND PARKS AND RECREATION DEPARTMENT. SUPPORT INCLUDES: NEED-BASED SCHOLARSHIPS ENABLING STUDENTS WITH LIMITED MEANS TO LEARN TO PLAY MUSICAL INSTRUMENTS; LOW-COST INSTRUMENT RENTALS; FREE OR LOW ADMISSION CONCERTS FOR PUBLIC. SERVES 1,500 STUDENTS AND OVER 13,000 EVENT ATTENDEES PER YEAR. | Desc |
| Total Program Service Expenses | $136,797 | 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 |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| 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 | false | 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 | false | 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 With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| 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 | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| 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 | Yes (true) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (true) | NondeductibleContriDisclInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | 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 | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | 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 | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GREGORY DUBAY EXEC DIR | PersonNm |
| Phone | 5038233177 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3350 SE FRANCIS ST | AddressLine1Txt |
| City | PORTLAND | CityNm |
| State Abbreviation | OR | StateAbbreviationCd |
| ZIP | 97202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (2 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| KEVIN LEFOHN SEE E-ATTACHED LIST | ||||||
| PRESIDENT | 1.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| GREGORY DUBAY | ||||||
| EXECUTIVE DI | 3.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Fundraising | $2,492 | FundraisingAmt |
| All Other Contributions | $90,839 | AllOtherContributionsAmt |
| Noncash Contributions | $21,025 | NoncashContributionsAmt |
| Total Contributions | $93,331 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| CONCERTS & HALL RENTALS | $22,164 | $22,164 |
| INSTRUMENT RENTALS | $21,462 | $21,462 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $43,626 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $32,030 | TotalRevenueColumnAmt |
| Exclusion | $32,030 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $72,716 | SecuritiesAmt |
| Other | $12,804 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $49,164 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $23,552 | SecuritiesAmt |
| Other | $12,804 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $36,356 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $23,552 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $12,804 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $6,518 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $2,492 | ContriRptFundraisingEventAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,518 | TotalRevenueColumnAmt |
| Exclusion | $6,518 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|
| MISCELLANEOUS INCOME | $2,772 | $2,772 |
| BOOKS COGS | -$17 | -$17 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2,755 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $214,616 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $67,178 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $54,107 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,874 | TotalAmt |
| Management And General | $4,874 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,352 | TotalAmt |
| Program Services | $1,337 | ProgramServicesAmt |
| Management And General | $15 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $355 | TotalAmt |
| Program Services | $57 | ProgramServicesAmt |
| Management And General | $298 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,887 | TotalAmt |
| Management And General | $1,887 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,223 | TotalAmt |
| Program Services | $1,423 | ProgramServicesAmt |
| Management And General | $1,800 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,350 | TotalAmt |
| Program Services | $2,350 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,411 | TotalAmt |
| Management And General | $3,411 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| TUITION ASSISTANCE | $53,195 | $53,195 | ||
| PROGRAM CONTRACT - OTHER | $46,924 | $46,924 | ||
| PROFESSIONAL FEES RECEIVE | $13,610 | $13,610 | ||
| PRINTING | $11,062 | $5,526 | $5,536 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,314 | TotalAmt |
| Program Services | $25,985 | ProgramServicesAmt |
| Management And General | $2,115 | ManagementAndGeneralAmt |
| Fundraising | $6,214 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $176,557 | TotalAmt |
| Program Services | $136,797 | ProgramServicesAmt |
| Management And General | $28,010 | ManagementAndGeneralAmt |
| Fundraising | $11,750 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $139,178 | BOYAmt |
| EOY | $94,413 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $222,260 | BOYAmt |
| EOY | $303,390 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,253 | BOYAmt |
| EOY | $41,686 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,231 | BOYAmt |
| EOY | $5,214 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $304,124 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $131,084 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $167,890 | BOYAmt |
| EOY | $173,040 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,776,396 | BOYAmt |
| EOY | $1,890,350 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,361,208 | BOYAmt |
| EOY | $2,508,093 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,703 | BOYAmt |
| EOY | $98,506 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,703 | BOYAmt |
| EOY | $98,506 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,293,505 | BOYAmt |
| EOY | $2,409,587 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,293,505 | BOYAmt |
| EOY | $2,409,587 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,361,208 | BOYAmt |
| EOY | $2,508,093 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $38,059 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $64,413 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | $13,610 | DonatedServicesAndUseFcltsAmt |
| 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) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $141,529 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $140,868 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $139,459 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $139,588 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $93,331 | CurrentTaxYearAmt |
| Total | $654,775 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $141,529 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $140,868 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $139,459 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $139,588 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $93,331 | CurrentTaxYearAmt |
| Total | $654,775 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $161,959 | SubstantialContributorsTotAmt |
| Public Support Total170 | $492,816 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $23,803 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $28,716 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $31,472 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $34,221 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $32,030 | CurrentTaxYearAmt |
| Total | $150,242 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $9,155 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10,206 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9,709 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,604 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9,273 | CurrentTaxYearAmt |
| Total | $44,947 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $849,964 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $43,626 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.57980 | PublicSupportCY170Pct |
| Public Support PY170 | 0.56030 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II, LINE 10 | FormAndLineReferenceDesc |
| Explanation | MUSIC, BOOKS & MISC ITEMS FOR SALE 35,674 | ExplanationTxt |
Schedule B IRS990ScheduleB
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $206,682 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $8,750 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | -$13,868 | GrantsOrScholarshipsAmt |
| Administrative Expenses | -$2,945 | AdministrativeExpensesAmt |
| End Year Balance | $328,000 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $217,752 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $5,691 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | -$14,135 | GrantsOrScholarshipsAmt |
| Administrative Expenses | -$2,626 | AdministrativeExpensesAmt |
| End Year Balance | $206,682 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $228,770 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $5,681 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | -$14,168 | GrantsOrScholarshipsAmt |
| Administrative Expenses | -$2,530 | AdministrativeExpensesAmt |
| End Year Balance | $217,753 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $242,616 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $2,792 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | -$13,781 | GrantsOrScholarshipsAmt |
| Administrative Expenses | -$2,857 | AdministrativeExpensesAmt |
| End Year Balance | $228,770 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $244,420 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $14,271 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | -$13,485 | GrantsOrScholarshipsAmt |
| Administrative Expenses | -$2,590 | AdministrativeExpensesAmt |
| End Year Balance | $242,616 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (true) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $304,124 | OtherCostOrOtherBasisAmt |
| Depreciation | $131,084 | DepreciationAmt |
| Book Value | $173,040 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $173,040 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $214,616 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $214,616 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $214,616 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $176,557 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $176,557 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $176,557 | TotalExpensesPerForm990Amt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | TO CONDUCT A CENTER FOR TEACHING MUSIC & MUSIC APPRECIATION IN PORTLAND; TO CHANNEL YOUNG PEOPLE INTO CULTURALLY EXPANDING ACTIVITIES THROUGH THE TEACHING OF MUSIC; TO PROVIDE OPPORTUNITIES TO ADULTS TO GIVE EXPRESSION TO THEIR MUSICAL APTITUDES; TO COOPERATE WITH THE CITY OF PORTLAND PARKS DEPARTMENT IN MAKING AVAILABLE PERSONS CAPABLE OF PROVIDING MUSICAL TRAINING. CMC, INC. ENHANCES THE GREATER PORTLAND COMMUNITY BY PROVIDING OPPORTUNITIES FOR PEOPLE OF ALL AGES AND INCOME LEVELS TO LEARN ABOUT, MAKE AND ENJOY MUSIC THROUGH AFFORDABLE MUSIC CLASSES AND LESSONS, FREE AND LOW-COST CONCERTS & WORKSHOPS, INSTRUMENTS FOR LOAN, AND OTHER SERVICES. |
| FORM 990, PAGE 6, PART VI, LINE 6 | MEMBERS |
| FORM 990, PAGE 6, PART VI, LINE 7A | MEMBERS ELECT THE GOVERNING BODY. |
| FORM 990, PAGE 6, PART VI, LINE 11B | EXECUTIVE DIRECTOR, BOARD TREASURER AND BOARD PRESIDENT REVIEW THE 990 IN DISCUSSION WITH ACCOUNTANT. BOARD TREASURER AND BOARD PRESIDENT AUTHORIZE EXECUTIVE DIRECTOR TO SIGN. |
| FORM 990, PAGE 6, PART VI, LINE 12C | MEMBERS SIGN A CONFLICT OF INTEREST STATEMENT EACH YEAR, THESE ARE REVIEWED BY THE EXECUTIVE COMMITTEE. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC ON SITE. |
| FORM 990, PART IX, LINE 24E | SMALL INSTRUMENTS RECEIVE 5,735 0 0 COGS 0 0 5,635 MERIT SCHOLARSHIPS/AWARDS 3,600 0 0 CONCERTS AND WORKSHOPS 3,381 0 0 POSTAGE 2,314 398 579 MUSIC SUPPLIES RECEIVED 3,005 0 0 INSTRUMENT SUPPLIES 1,496 0 0 INSTRUMENT REPAIR & MAINT 1,491 0 0 INSTRUMENT & RESALE PURCH 1,398 0 0 LIBRARY MATERIALS 1,304 0 0 EDUCATIONAL SUPPLIES 1,260 0 0 BANK FEES 0 991 0 DUES AND SUBSCRIPTIONS 530 0 0 MISC SUPPLIES - RESALE 471 0 0 TAXES & FEES 0 463 0 MISCELLANEOUS EXPENSES 0 263 0 TOTAL 25,985 2,115 6,214 |
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