BROOKLINE MUSIC SCHOOL INC: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
BROOKLINE MUSIC SCHOOL INC (EIN 04-2443175)
Tax period
2017-07-01 to 2018-06-30
Filed
2018-11-13
IRS object ID
201803179349305145
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

FieldValueIRS element (for citing)
Return2018-11-13T21:33:22-06:00ReturnTs
Tax Period End2018-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN043339202PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1KENNEDY PARKER & COBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1300 LEDGEWOOD PLACE SUITE 200AddressLine1Txt
CityROCKLANDCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02370ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2017-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN042443175EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BROOKLINE MUSIC SCHOOL INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBROOBusinessNameControlTxt
Phone6172774593PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line125 KENNARD ROADAddressLine1Txt
CityBROOKLINECityNm
State AbbreviationMAStateAbbreviationCd
ZIP02445ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBETSY FRAUENTHALPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone6172774593PhoneNum
Signature2018-11-09SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonALLAN D PARKER III CPA CGMAPreparerPersonNm
PTINP01228360PTIN
Phone7817409065PhoneNum
Preparation2018-11-09PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address96.70.246.129IPv4AddressTxt
FieldValueIRS element (for citing)
IP2018-11-09IPDt
IP Tm10:40:39IPTm
IP TimezoneESIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device IdC3FECBDC0C487C7792CF7E9F8BD819C9D267BA5DAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerBETSY FRAUENTHALPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line125 KENNARD ROADAddressLine1Txt
CityBROOKLINECityNm
State AbbreviationMAStateAbbreviationCd
ZIP02445ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,988,157GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressBMSMUSIC.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1924FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionEXTENSIVE PROGRAM OF MUSIC INSTRUCTION FOR ALL AGES, FROM INFANTS TO ADULTS.ActivityOrMissionDesc
Voting Members Governing Body19VotingMembersGoverningBodyCnt
Voting Members Independent19VotingMembersIndependentCnt
Total Employee94TotalEmployeeCnt
Total Volunteers38TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$109,103PYContributionsGrantsAmt
CY Contributions Grants$125,730CYContributionsGrantsAmt
PY Program Service Revenue$1,775,646PYProgramServiceRevenueAmt
CY Program Service Revenue$1,822,697CYProgramServiceRevenueAmt
PY Investment Income$34,678PYInvestmentIncomeAmt
CY Investment Income$39,730CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,919,427PYTotalRevenueAmt
CY Total Revenue$1,988,157CYTotalRevenueAmt
PY Grants And Similar Paid$72,025PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$70,455CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,551,624PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,640,850CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$37,042CYTotalFundraisingExpenseAmt
PY Other Expenses$242,372PYOtherExpensesAmt
CY Other Expenses$246,746CYOtherExpensesAmt
PY Total Expenses$1,866,021PYTotalExpensesAmt
CY Total Expenses$1,958,051CYTotalExpensesAmt
PY Revenues Less Expenses$53,406PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$30,106CYRevenuesLessExpensesAmt
Total Assets BOY$2,312,344TotalAssetsBOYAmt
Total Assets EOY$2,472,091TotalAssetsEOYAmt
Total Liabilities BOY$587,350TotalLiabilitiesBOYAmt
Total Liabilities EOY$699,755TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,724,994NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,772,336NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionBROOKLINE MUSIC SCHOOL SEEKS TO AWAKEN AND NURTURE MUSICAL INTEREST, APPRECIATION AND ARTISTIC EXCELLENCE IN A FRIENDLY AND STIMULATING ATMOSPHERE; TO OFFER A HIGH STANDARD OF COMPREHENSIVE MUSIC INSTRUCTION TO PEOPLE OF ALL AGES AND BACKGROUNDS FROM THE LOCAL COMMUNITY; AND TO SERVE THE COMMUNITY BY TEACHING IN MULTIPLE LOCATIONS, OFFERING GENEROUS TUITION ASSISTANCE, AND SPONSORING A FULL SCHEDULE OF CONCERTS AND PUBLIC PERFORMANCES THROUGHOUT THE YEAR.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,389,128ExpenseAmt
Grant$70,455GrantAmt
Revenue$1,988,157RevenueAmt
DescBROOKLINE MUSIC SCHOOL SEEKS TO AWAKEN AND NURTURE MUSICAL INTEREST, APPRECIATION AND ARTISTIC EXCELLENCE IN A FRIENDLY AND STIMULATING ATMOSPHERE; TO OFFER A HIGH STANDARD OF COMPREHENSIVE MUSIC INSTRUCTION TO PEOPLE OF ALL AGES AND BACKGROUNDS FROM THE LOCAL COMMUNITY; AND TO SERVE THE COMMUNITY BY TEACHING IN MULTIPLE LOCATIONS; OFFERING GENEROUS TUITION ASSISTANCE, AND SPONSORING A FULL SCHEDULE OF CONCERTS AND PUBLIC PERFORMANCES THROUGHOUT THE YEAR. APPROXIMATELY 1,500 CLIENTS SERVED.Desc
Total Program Service Expenses$1,389,128TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying ActivitiesYes (1)LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent EndowmentsYes (1)TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document10IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee94EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members19GoverningBodyVotingMembersCnt
Independent Voting Member19IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org DocumentsYes (1)ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1VICKY LAUBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6172774593PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line125 KENNARD ROADAddressLine1Txt
CityBROOKLINECityNm
State AbbreviationMAStateAbbreviationCd
ZIP02445ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerIndKey EmployeeKeyEmployeeInd
CORCORAN THOMAS
DIRECTOR2.00Yes (X)$0$0$0
DONOVAN MELINDA N
DIRECTOR1.00Yes (X)$0$0$0
EGOZY YUKIKO
DIRECTOR1.00Yes (X)$0$0$0
FARBER CHARLES
DIRECTOR1.00Yes (X)$0$0$0
FIGGE JENNIFER
DIRECTOR0.50Yes (X)$0$0$0
MALKIN BRACHA
DIRECTOR1.00Yes (X)$0$0$0
HACKETT VICTORIA
DIRECTOR1.10Yes (X)$0$0$0
KLINE LINDA
DIRECTOR1.00Yes (X)$0$0$0
LASTER SUSAN
DIRECTOR, VICE PRESIDENT1.50Yes (X)$0$0$0Yes (X)
LOWENSTEIN MARK
DIRECTOR2.00Yes (X)$0$0$0
MAHERAS GREG
PRESIDENT2.00Yes (X)$0$0$0Yes (X)
ROTH SALLY
DIRECTOR2.00Yes (X)$0$0$0
MILLER BIFF
DIRECTOR, TREASURER2.00Yes (X)$0$0$0Yes (X)
OFT ANDREA
DIRECTOR2.00Yes (X)$0$0$0
POLLARD MAISIE
DIRECTOR0.50Yes (X)$0$0$0
SALTZMAN JULIE
DIRECTOR2.00Yes (X)$0$0$0
STEMBERG KATHERINE CHAPMAN
DIRECTOR0.50Yes (X)$0$0$0
SUK JIN
DIRECTOR2.00Yes (X)$0$0$0
THORNDIKE ANNE
DIRECTOR, CLERK2.00Yes (X)$0$0$0Yes (X)
FRAUENTHAL BETSY
EXECUTIVE DIRECTOR35.00$155,518$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$155,518TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$125,730AllOtherContributionsAmt
Noncash Contributions$11,140NoncashContributionsAmt
Total Contributions$125,730TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescTUITION AND FEESDesc
Business611600BusinessCd
Total Revenue Column$1,822,697TotalRevenueColumnAmt
Related Or Exempt Func Income$1,822,697RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$1,822,697TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$24,955TotalRevenueColumnAmt
Exclusion$24,955ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$14,712SecuritiesAmt
Other$63OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$0SecuritiesAmt
Other$0OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$14,712SecuritiesAmt
Other$63OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$14,775TotalRevenueColumnAmt
Exclusion$14,775ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,988,157TotalRevenueColumnAmt
Related Or Exempt Func Income$1,822,697RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$39,730ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$70,455TotalAmt
Program Services$70,455ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$232,523TotalAmt
Program Services$30,606ProgramServicesAmt
Management And General$192,788ManagementAndGeneralAmt
Fundraising$9,129FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,166,887TotalAmt
Program Services$980,241ProgramServicesAmt
Management And General$172,314ManagementAndGeneralAmt
Fundraising$14,332FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$21,474TotalAmt
Program Services$11,793ProgramServicesAmt
Management And General$9,569ManagementAndGeneralAmt
Fundraising$112FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$116,702TotalAmt
Program Services$88,198ProgramServicesAmt
Management And General$26,310ManagementAndGeneralAmt
Fundraising$2,194FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$103,264TotalAmt
Program Services$74,592ProgramServicesAmt
Management And General$26,941ManagementAndGeneralAmt
Fundraising$1,731FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$17,284TotalAmt
Management And General$17,284ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$7,382TotalAmt
Program Services$5,932ProgramServicesAmt
Management And General$1,450ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$11,507TotalAmt
Program Services$11,507ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$12,225TotalAmt
Management And General$7,044ManagementAndGeneralAmt
Fundraising$5,181FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$9,694TotalAmt
Program Services$3,930ProgramServicesAmt
Management And General$5,618ManagementAndGeneralAmt
Fundraising$146FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$17,375TotalAmt
Program Services$14,074ProgramServicesAmt
Management And General$2,780ManagementAndGeneralAmt
Fundraising$521FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$1,078TotalAmt
Program Services$1,078ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$6,997TotalAmt
Program Services$4,898ProgramServicesAmt
Management And General$1,889ManagementAndGeneralAmt
Fundraising$210FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$22,411TotalAmt
Program Services$10,425ProgramServicesAmt
Management And General$11,986ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtProgram ServicesProgramServicesAmtFundraisingFundraisingAmt
BANK CHARGES$45,738$45,738
SPACE RENTAL$36,585$36,585
REPAIRS AND MAINTENANCE$23,849$2,694$20,650$505
PRINTING$9,286$929$6,500$1,857

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$25,335TotalAmt
Program Services$17,664ProgramServicesAmt
Management And General$6,547ManagementAndGeneralAmt
Fundraising$1,124FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,958,051TotalAmt
Program Services$1,389,128ProgramServicesAmt
Management And General$531,881ManagementAndGeneralAmt
Fundraising$37,042FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$371,917BOYAmt
EOY$308,381EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$771,300BOYAmt
EOY$929,507EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$68BOYAmt
EOY$3,094EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$594BOYAmt
EOY$1,288EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$18,997BOYAmt
EOY$17,075EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,385,949LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,352,951LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$23,026BOYAmt
EOY$32,998EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,126,442BOYAmt
EOY$1,179,748EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,312,344BOYAmt
EOY$2,472,091EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$58,937BOYAmt
EOY$75,361EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$528,413BOYAmt
EOY$624,394EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$587,350BOYAmt
EOY$699,755EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,590,737BOYAmt
EOY$1,639,633EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$134,257BOYAmt
EOY$132,703EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,724,994BOYAmt
EOY$1,772,336EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,312,344BOYAmt
EOY$2,472,091EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$30,106ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$17,236NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Volunteers0VolunteersInd
Paid Staff Or ManagementYes (1)PaidStaffOrManagementInd
Media Advertisements0MediaAdvertisementsInd
Mailings MembersYes (1)MailingsMembersInd
Publications Or Broadcast0PublicationsOrBroadcastInd
Grants Other Organizations0GrantsOtherOrganizationsInd
Direct Contact LegislatorsYes (1)DirectContactLegislatorsInd
Rallies Demonstrations0RalliesDemonstrationsInd
Other Activities0OtherActivitiesInd
Total Lobbying Expenditures$0TotalLobbyingExpendituresAmt
Not Described Section501c30NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART II-B, LINE 1:FormAndLineReferenceDesc
ExplanationAS A MASSACHUSETTS CULTURAL COUNCIL PARTNER, BROOKLINE MUSIC SCHOOL MUST CONDUCT AND REPORT ON TWO ADVOCACY ACTIVITIES ANNUALLY. IN FYE 6/30/2018, THE EXECUTIVE DIRECTOR ACCOMPLISHED THIS BE CONTACTING STATE LEGISLATORS BY TELEPHONE AND EMAIL.ExplanationTxt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

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

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,794,616BeginningYearBalanceAmt
Investment Earnings Or Losses$103,126InvestmentEarningsOrLossesAmt
End Year Balance$1,897,742EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,768,918BeginningYearBalanceAmt
Investment Earnings Or Losses$25,698InvestmentEarningsOrLossesAmt
End Year Balance$1,794,616EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,602,503BeginningYearBalanceAmt
Investment Earnings Or Losses$15,816InvestmentEarningsOrLossesAmt
End Year Balance$1,768,918EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,562,191BeginningYearBalanceAmt
Investment Earnings Or Losses$89,643InvestmentEarningsOrLossesAmt
End Year Balance$1,602,503EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.92930BoardDesignatedBalanceEOYPct
Term Endowment Balance EOY0.07070TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,080,741OtherCostOrOtherBasisAmt
Depreciation$1,065,277DepreciationAmt
Book Value$15,464BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$145,309OtherCostOrOtherBasisAmt
Depreciation$143,896DepreciationAmt
Book Value$1,413BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$159,899OtherCostOrOtherBasisAmt
Depreciation$143,778DepreciationAmt
Book Value$16,121BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$32,998TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$1,934,938TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$17,236NetUnrealizedGainsInvstAmt
Revenue Not Reported$17,236RevenueNotReportedAmt
Revenue Subtotal$1,917,702RevenueSubtotalAmt
Other Revenues Not Included$70,455OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$70,455RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,988,157TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,887,596TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$1,887,596ExpensesSubtotalAmt
Other Expenses Not Included$70,455OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$70,455ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,958,051TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:THE SCHOOL DOES NOT HAVE ANY MASSACHUSETTS LEGAL ENDOWMENT FUNDS.
PART X, LINE 2:AS OF JUNE 30, 2018, THE SCHOOL HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION, DE-RECOGNITION, OR DISCLOSURE. THE SCHOOL'S FEDERAL TAX RETURNS FOR THE PAST THREE YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE IRS.
PART XI, LINE 4B - OTHER ADJUSTMENTS:FINANCIAL AID NETTED AGAINST GAAP INCOME
PART XII, LINE 4B - OTHER ADJUSTMENTS:FINANCIAL AID NETTED AGAINST GAAP INCOME
PART XI, LINE 4B AND PART XII, LINE 4BFOR GAAP PURPOSES, SCHOLARSHIP AND FINANCIAL AID, $70,455, IS CHARGED DIRECTLY TO REVENUE, AS A REDUCTION IN TUITION AND FEES. FOR THE 990 PRESENTATION THE SCHOLARSHIP AND FINANCIAL AID IS NOT REPORTED AGAINST REVENUE BUT IS LISTED AS AN EXPENSE.

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3BROOKLINE MUSIC SCHOOL PUBLISHES ITS NON-DISCRIMINATORY POLICY IN ALL CATALOGS, BROCHURES,AND ANNOUNCEMENTS AS WELL AS ON THE SCHOOL'S WEBSITE
SCHEDULE E, PART I, LINE 6RECEIVED A MASSACHUSETTS CULTURAL COUNCIL GRANT OF $15,100 (SEE SCHEDULE B) AND FESTIVALS GRANT OF $500 FOR BROOKLINE PORCHFEST.

Schedule I IRS990ScheduleI

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

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

Grant TypeGrantTypeTxtNon Cash AssistanceNonCashAssistanceAmtValuation Method UsedValuationMethodUsedDescNon Cash AssistanceNonCashAssistanceDesc
TUITION AID$26,996ACTUAL AMOUNT PAID TO TEACHERSTHE STUDENTS RECEIVE TUITION ASSISTANCE IN THE FORM OF REDUCED TUITION
DISCOUNTS$43,459ACTUAL AMOUNT PAID TO TEACHERSDISCOUNTS ARE GRANTED FOR MULTIPLE CHILDREN RECEIVING LESSONS, MULTIPLE LESSONS FOR THE SAME CHILD AND SENIOR CITIZENS

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationSCHOOL PROVIDES SCHOLARSHIP AND TUITION AID DISCOUNTS TO THE STUDENTS OF THE SCHOOL. PART TIME EMPLOYEES ARE GRANTED A 20% DISCOUNT AND FULL TIME EMPLOYEES A 40% DISCOUNT.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonFRAUENTHAL BETSYPersonNm
TitleEXECUTIVE DIRECTORTitleTxt
Base Compensation Filing Org$155,518BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$155,518TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 4ON JANUARY 29, 2018, THE BOARD VOTED TO REMOVE TERM LIMITS. BOARD MEMBERS CONTINUE TO BE ELECTED FOR THREE-YEAR TERMS. HOWEVER, THERE ARE NO LIMITS ON THE NUMBER OF TERMS A BOARD MEMBER CAN SERVE.
FORM 990, PART VI, SECTION B, LINE 11BA DRAFT IS PROVIDED TO THE WHOLE BOARD AND THEY ARE GIVEN 10 DAYS TO REVIEW AND COMMENT BEFORE THE RETURN IS FILED.
FORM 990, PART VI, SECTION B, LINE 12CANNUALLY, DURING THE AUDIT PROCESS, EACH OFFICER, DIRECTOR AND KEY EMPLOYEES ARE REQUIRED TO RESPOND TO A DIRECT WRITTEN INQUIRY ABOUT SUCH POTENTIAL CONFLICTS OF INTEREST IN WRITING.
FORM 990, PART VI, SECTION B, LINE 15EXECUTIVE DIRECTOR IS REVIEWED BASED UPON ANNUAL GOALS APPROVED BY THE REVIEW COMMITTEE AND THE FULL BOARD. DIRECTOR OF FINANCE REVIEWED BY THE EXECUTIVE DIRECTOR. COMPENSATION DETERMINED WITHIN BOUNDARIES OF BOARD APPROVED BUDGET
FORM 990, PART VI, SECTION C, LINE 18ORGANIZATION CREATED IN 1924 BEFORE A 1023 WAS IN EXISTENCE.
FORM 990, PART VI, SECTION C, LINE 19THE SCHOOL DOES NOT MAKE ITS GOVERNING DOCUMENTS OR CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC. THE FINANCIAL STATEMENTS ARE AVAILABLE TO ANYONE AT THE MASSACHUSETTS ATTORNEY GENERAL'S OFFICE.
FORM 990, PART XII, LINE 2CBROOKLINE MUSIC SCHOOL HAS ITS OWN AUDIT COMMITTEE FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT.

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