INTERNATIONAL WESTERN MUSIC ASSOCIATION INC: Form 990EZ, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
INTERNATIONAL WESTERN MUSIC ASSOCIATION INC (EIN 74-2533412)
Tax period
2014-01-01 to 2014-12-31
Filed
2015-06-05
IRS object ID
201511569349200106
Schema version
2014v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2015-06-05T09:58:07-05:00ReturnTs
Tax Period End2014-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN752684420PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Owen Lyon & Associates PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1385 West Main StreetAddressLine1Txt
CityLewisvilleCityNm
State AbbreviationTXStateAbbreviationCd
ZIP75057ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2014-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN742533412EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Western Music Association IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlWESTBusinessNameControlTxt
Phone5055630673PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 648AddressLine1Txt
CityCoppellCityNm
State AbbreviationTXStateAbbreviationCd
ZIP750190000ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSteve TaylorPersonNm
Person TitlePresidentPersonTitleTxt
Phone5055630673PhoneNum
Signature2015-06-03SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLinda Burney Fuhr EAPreparerPersonNm
PTINP01202284PTIN
Phone9723170529PhoneNum
Preparation2015-06-02PreparationDt
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-02-25 16:41:14ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Website Addresswesternmusic.orgWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Gross Receipts$128,362GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$14,295ContributionsGiftsGrantsEtcAmt
Program Service Revenue$78,025ProgramServiceRevenueAmt
Membership Dues$28,042MembershipDuesAmt
Investment Income$11InvestmentIncomeAmt
Sale Of Assets Gross$7,989SaleOfAssetsGrossAmt
Cost Or Other Basis Expense Sale$7,641CostOrOtherBasisExpenseSaleAmt
Gain Or Loss From Sale Of Assets$348GainOrLossFromSaleOfAssetsAmt
Total Revenue$120,721TotalRevenueAmt
Grants And Similar Amounts Paid$8,150GrantsAndSimilarAmountsPaidAmt
Salaries Other Comp Empl Bnft$6,000SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct$750FeesAndOtherPymtToIndCntrctAmt
Printing Publications Postage$13,361PrintingPublicationsPostageAmt
Other Expenses Total$56,380OtherExpensesTotalAmt
Total Expenses$84,641TotalExpensesAmt
Excess Or Deficit For Year$36,080ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$32,724NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY$68,804NetAssetsOrFundBalancesEOYAmt

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$32,724BOYAmt
EOY$68,804EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$32,724BOYAmt
EOY$68,804EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$32,724BOYAmt
EOY$68,804EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
Primary Exempt PurposeThe Western Music Association is an organization that encourages and supports the preservation, performance and composition of historic traditional and contemporary music and poety of The West.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (3 entries)

Description Program Srvc AccomDescriptionProgramSrvcAccomTxtGrants And AllocationsGrantsAndAllocationsAmtProgram Service ExpensesProgramServiceExpensesAmt
Provide a convention for performers and fans of Western Music and Cowboy poetry to display and enjoy their talents; sell their products; receive instruction in the various areas of their craft; and associate with other like minded individuals$0$24,069
Publish a quarterly magazine called "The Western Way" which is dedicated to the promotion of Western Music and Cowboys poetry. There were approximately 1500 copies distributed quarterly during the 2014 calendar year$0$30,717
Crisis Fund estabished to assist self-employed Western Performers with crisis financial needs such as utility bills and funeral expenses.$8,150$0
FieldValueIRS element (for citing)
Total Program Service Expenses$54,786TotalProgramServiceExpensesAmt
Info In Schedule O Part IVYes (X)InfoInScheduleOPartIVInd

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (12 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
Steve Taylor
President12.00$0$0$0
Robert Fee
Vice President-General Cou6.00$0$0$0
Diane Tribitt
Treasurer3.00$0$0$0
Belinda Gail
Secretary8.00$0$0$0
Marsha Short
Executive Director20.00$6,000$0$0
John Bergstrom
Director1.00$0$0$0
Richard Dollarhide
Director1.00$0$0$0
Juni Fisher
Director1.00$0$0$0
Jerry Hall
Director1.00$0$0$0
Rick Huff
Director1.00$0$0$0
Marvin O'Dell
Director1.00$0$0$0
Theresa O'Dell
Director1.00$0$0$0
FieldValueIRS element (for citing)
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not Rpt0ChgMadeToOrgnzngDocNotRptInd
Organization Had UBI0OrganizationHadUBIInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Direct Indirect Pltcl Expend$0DirectIndirectPltclExpendAmt
Made Loans To From Officers0MadeLoansToFromOfficersInd
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonDiane TribittPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line138034 193 StAddressLine1Txt
CityHillmanCityNm
State AbbreviationMNStateAbbreviationCd
ZIP56338ZIPCd
FieldValueIRS element (for citing)
Phone3202773389PhoneNum
FieldValueIRS element (for citing)
Foreign Financial Account0ForeignFinancialAccountInd
Foreign Office0ForeignOfficeInd
Donor Advised Fnds0DonorAdvisedFndsInd
Operate Hospital0OperateHospitalInd
Tanning Services Provided0TanningServicesProvidedInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
School Operating0SchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (1)FiledScheduleAInd

Schedule A IRS990ScheduleA

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

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$64,449CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$64,411CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$71,743CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$43,442CurrentTaxYearMinus1YearAmt
Current Tax Year$42,337CurrentTaxYearAmt
Total$286,382TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$40,707CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$45,895CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$41,894CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$79,376CurrentTaxYearMinus1YearAmt
Current Tax Year$78,384CurrentTaxYearAmt
Total$286,256TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$105,156CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$110,306CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$113,637CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$122,818CurrentTaxYearMinus1YearAmt
Current Tax Year$120,721CurrentTaxYearAmt
Total$572,638TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$572,638PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$105,156CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$110,306CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$113,637CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$122,818CurrentTaxYearMinus1YearAmt
Current Tax Year$120,721CurrentTaxYearAmt
Total$572,638TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990-EZ, Part I, Line 4 - Other Investment IncomeDescription: Interest Income. Amount: 11.
Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts PaidActivity Classification: Crisis Fund Expenditure. Grantee Name: Tom Hatton. Grantee Relationship: None. Property Description: Cash. Date of Gift: 06/25/14. Amount Given: 5,000.
Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts PaidActivity Classification: Crisis Fund Expenditure. Grantee Name: Buck Helton. Grantee Relationship: None. Property Description: Cash. Date of Gift: 10/27/14. Amount Given: 3,150. Total included on Form 990-EZ, line 10: 8,150.
Form 990-EZ, Part I, Line 16 - Other ExpensesDescription: Website Expenses. Amount: 1,594. Description: Convention Expense. Amount: 24,069. Description: Western Way Magazine Expense. Amount: 30,717. Total to Form 990-EZ, line 16: 56,380.

Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl

FieldValueIRS element (for citing)
DeclarationThe organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract.DeclarationDesc

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