BROOKLINE MUSIC SCHOOL INC: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- BROOKLINE MUSIC SCHOOL INC (EIN 04-2443175)
- Tax period
- 2014-07-01 to 2015-06-30
- Filed
- 2015-11-16
- IRS object ID
- 201523209349310512
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule E
- Schedule I
- Schedule L
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-11-16T15:02:56-06:00 | ReturnTs |
| Tax Period End | 2015-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 043339202 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Kennedy Parker & Co | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 175 Derby Street Suite 42 | AddressLine1Txt |
| City | Hingham | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02043 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042443175 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Brookline Music School Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BROO | BusinessNameControlTxt |
| Phone | 6172774593 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 25 Kennard Road | AddressLine1Txt |
| City | Brookline | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02445 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Betsy Frauenthal | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Phone | 6172774593 | PhoneNum |
| Signature | 2015-10-30 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Allan D Parker III CPA CGMA | PreparerPersonNm |
| PTIN | P01228360 | PTIN |
| Phone | 7817409065 | PhoneNum |
| Preparation | 2015-10-30 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Betsy Frauenthal | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 25 Kennard Road | AddressLine1Txt |
| City | Brookline | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02445 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,824,221 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | bmsmusic.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1924 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | Extensive program of music instruction for all ages, from infants to adults. | ActivityOrMissionDesc |
| Voting Members Governing Body | 22 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 22 | VotingMembersIndependentCnt |
| Total Employee | 98 | TotalEmployeeCnt |
| Total Volunteers | 35 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $117,008 | PYContributionsGrantsAmt |
| CY Contributions Grants | $128,056 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,452,750 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,641,156 | CYProgramServiceRevenueAmt |
| PY Investment Income | $46,733 | PYInvestmentIncomeAmt |
| CY Investment Income | $25,304 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $1,616,491 | PYTotalRevenueAmt |
| CY Total Revenue | $1,794,516 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $62,171 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $67,086 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,387,575 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,436,003 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $750 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $30,990 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $257,975 | PYOtherExpensesAmt |
| CY Other Expenses | $215,725 | CYOtherExpensesAmt |
| PY Total Expenses | $1,708,471 | PYTotalExpensesAmt |
| CY Total Expenses | $1,718,814 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$91,980 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $75,702 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,853,719 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,016,922 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $406,070 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $503,059 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,447,649 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,513,863 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | Brookline 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 municipal locations, offering generous tuition assistance, and sponsoring a full schedule of concerts and public performances throughout the year. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,200,637 | ExpenseAmt |
| Grant | $67,086 | GrantAmt |
| Revenue | $1,641,156 | RevenueAmt |
| Desc | Brookline 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 1,335 clients served. | Desc |
| Total Program Service Expenses | $1,200,637 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 9 | IRPDocumentCnt |
| IRP Document W2 G | 1 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 98 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 22 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 22 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Vicky Lau | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6172774593 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 25 Kennard Road | AddressLine1Txt |
| City | Brookline | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02445 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| Beal George | ||||||
| Director | 0.30 | Yes (X) | $0 | $0 | $0 | |
| Chope Douglas | ||||||
| Director | 0.20 | Yes (X) | $0 | $0 | $0 | |
| Cohen Lawrence | ||||||
| Director | 0.20 | Yes (X) | $0 | $0 | $0 | |
| Corcoran Thomas | ||||||
| Director | 0.20 | Yes (X) | $0 | $0 | $0 | |
| Donovan Melinda N | ||||||
| Director | 0.20 | Yes (X) | $0 | $0 | $0 | |
| Englert Lee | ||||||
| Director | 0.20 | Yes (X) | $0 | $0 | $0 | |
| Farber Charles | ||||||
| Director | 0.10 | Yes (X) | $0 | $0 | $0 | |
| Fitzgibbons Janet | ||||||
| Director | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Gass Richard | ||||||
| Director | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Hackett Victoria | ||||||
| President, Director | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Kline Linda | ||||||
| Director | 0.20 | Yes (X) | $0 | $0 | $0 | |
| Laster Susan | ||||||
| Director | 0.30 | Yes (X) | $0 | $0 | $0 | |
| Lowenstein Mark | ||||||
| Director | 0.20 | Yes (X) | $0 | $0 | $0 | |
| Maheras Greg | ||||||
| Treasurer, Director | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| McAuliffe Jenny Toolin | ||||||
| Director | 0.20 | Yes (X) | $0 | $0 | $0 | |
| McNay Anne | ||||||
| Director | 0.20 | Yes (X) | $0 | $0 | $0 | |
| Miller Biff | ||||||
| Director | 0.20 | Yes (X) | $0 | $0 | $0 | |
| Roth Sally | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Solomon Sam | ||||||
| Director | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Stemberg Katherine | ||||||
| Director, Vice President | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Suk Jin | ||||||
| Director | 0.20 | Yes (X) | $0 | $0 | $0 | |
| Thorndike Anne | ||||||
| Clerk, Director | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $128,056 | AllOtherContributionsAmt |
| Noncash Contributions | $6,420 | NoncashContributionsAmt |
| Total Contributions | $128,056 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Tuition and fees | Desc |
| Business | 611600 | BusinessCd |
| Total Revenue Column | $1,641,156 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,641,156 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,641,156 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,008 | TotalRevenueColumnAmt |
| Exclusion | $25,008 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $30,001 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $29,705 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $296 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $296 | TotalRevenueColumnAmt |
| Exclusion | $296 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,794,516 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,641,156 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $25,304 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,086 | TotalAmt |
| Program Services | $67,086 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,236,226 | TotalAmt |
| Program Services | $886,124 | ProgramServicesAmt |
| Management And General | $331,494 | ManagementAndGeneralAmt |
| Fundraising | $18,608 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,983 | TotalAmt |
| Program Services | $6,995 | ProgramServicesAmt |
| Management And General | $5,687 | ManagementAndGeneralAmt |
| Fundraising | $301 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,028 | TotalAmt |
| Program Services | $66,268 | ProgramServicesAmt |
| Management And General | $26,674 | ManagementAndGeneralAmt |
| Fundraising | $1,086 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $92,766 | TotalAmt |
| Program Services | $66,483 | ProgramServicesAmt |
| Management And General | $24,887 | ManagementAndGeneralAmt |
| Fundraising | $1,396 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,000 | TotalAmt |
| Management And General | $2,000 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,229 | TotalAmt |
| Management And General | $14,229 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,570 | TotalAmt |
| Program Services | $5,570 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,142 | TotalAmt |
| Program Services | $7,142 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,289 | TotalAmt |
| Management And General | $6,558 | ManagementAndGeneralAmt |
| Fundraising | $4,731 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,461 | TotalAmt |
| Program Services | $3,822 | ProgramServicesAmt |
| Management And General | $3,497 | ManagementAndGeneralAmt |
| Fundraising | $142 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,573 | TotalAmt |
| Program Services | $15,044 | ProgramServicesAmt |
| Management And General | $2,972 | ManagementAndGeneralAmt |
| Fundraising | $557 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,450 | TotalAmt |
| Program Services | $2,450 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,551 | TotalAmt |
| Program Services | $6,089 | ProgramServicesAmt |
| Management And General | $15,786 | ManagementAndGeneralAmt |
| Fundraising | $676 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,923 | TotalAmt |
| Program Services | $8,868 | ProgramServicesAmt |
| Management And General | $9,055 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Bank charges | $35,103 | $35,103 | ||
| Repairs and Maintenance | $19,249 | $2,103 | $16,752 | $394 |
| Space rental | $17,804 | $17,804 | ||
| Printing | $8,823 | $882 | $6,176 | $1,765 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,558 | TotalAmt |
| Program Services | $17,964 | ProgramServicesAmt |
| Management And General | $6,260 | ManagementAndGeneralAmt |
| Fundraising | $1,334 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,718,814 | TotalAmt |
| Program Services | $1,200,637 | ProgramServicesAmt |
| Management And General | $487,187 | ManagementAndGeneralAmt |
| Fundraising | $30,990 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $190,847 | BOYAmt |
| EOY | $203,739 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $612,438 | BOYAmt |
| EOY | $765,474 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,396 | BOYAmt |
| EOY | $14,021 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,116 | BOYAmt |
| EOY | $998 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,407 | BOYAmt |
| EOY | $17,347 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,375,654 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,363,755 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,450 | BOYAmt |
| EOY | $11,899 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $990,065 | BOYAmt |
| EOY | $1,003,444 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,853,719 | BOYAmt |
| EOY | $2,016,922 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,281 | BOYAmt |
| EOY | $77,715 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $372,789 | BOYAmt |
| EOY | $425,344 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $406,070 | BOYAmt |
| EOY | $503,059 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,304,435 | BOYAmt |
| EOY | $1,372,961 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $143,214 | BOYAmt |
| EOY | $140,902 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,447,649 | BOYAmt |
| EOY | $1,513,863 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,853,719 | BOYAmt |
| EOY | $2,016,922 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $75,702 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$9,488 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Paid Staff Or Management | Yes (1) | PaidStaffOrManagementInd |
| Mailings Members | Yes (1) | MailingsMembersInd |
| Direct Contact Legislators | Yes (1) | DirectContactLegislatorsInd |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part II-B, Line 1: | FormAndLineReferenceDesc |
| Explanation | As a Massachusetts Cultural Council partner, Brookline Music School must conduct and report on two advocacy activities annually. In FYE 6/30/2015, the Executive Director accomplished this be contacting state legislators by telephone and email. | ExplanationTxt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,602,503 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $15,816 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $1,768,918 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,562,191 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $89,643 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $1,602,503 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,462,411 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $60,613 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $1,562,191 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,395,367 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $11,382 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $1,462,411 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,434,952 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $64,815 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $1,395,367 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.92250 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.00000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.07750 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,061,949 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,055,987 | DepreciationAmt |
| Book Value | $5,962 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $148,174 | OtherCostOrOtherBasisAmt |
| Depreciation | $145,039 | DepreciationAmt |
| Book Value | $3,135 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $165,531 | OtherCostOrOtherBasisAmt |
| Depreciation | $162,729 | DepreciationAmt |
| Book Value | $2,802 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $11,899 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,717,942 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$9,488 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$9,488 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,727,430 | RevenueSubtotalAmt |
| Other Revenues Not Included | $67,086 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $67,086 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,794,516 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,651,728 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,651,728 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $67,086 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $67,086 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,718,814 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4: | The School does not have any Massachusetts legal Endowment Funds. The primary purpose of the Unrestricted Funds is for the purchase and renovation of the School's own facility in the event that the Town does not allow them the use of the Town's facilities. |
| Part X, Line 2: | As of June 30, 2015, 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 4b | For GAAP purposes, scholarship and financial aid, $67,086, 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule E, Part I, Line 3 | Brookline Music School works through and with the Town of Brookline,MA. The 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 6 | Received a Massachusetts Cultural Council grant of $13,200 (see Schedule B) |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|---|
| Tuition aid | 47 | $25,227 | actual amount paid to teachers | The students receive tuition assistance in the form of reduced tuition |
| Discounts | 407 | $41,859 | actual amount paid to teachers | Discounts are granted for multiple children receiving lessons, multiple lessons for the same child, Brookline Town employees and Senior Citizens. The discount reduces the amount of tuition that has to be paid. |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | School 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 L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| Executive Director's son | |||
| son of Executive Director | $50 | 40% Employee discount, $50 off regular lesson fee | 0 |
| Vicky Lau-Johnson | |||
| Director of Finance | $30 | 40% Employee discount, $30 off regular lesson fee | 0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part V, Line 13a | MA |
| Form 990, Part VI, Section A, line 2 | Two of the Directors are business partners. The Executive Director and a Director are second cousins |
| Form 990, Part VI, Section B, line 11 | A 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 12c | Annually, 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 writting. |
| Form 990, Part VI, Section B, line 15 | Executive Director is reviewed based upon annual goals approved by the Review Committee and the full Board. Director of Finance reviewed by the Executive Director. |
| Form 990, Part VI, Section C, line 18 | Organization created in 1924 before a 1023 was in existence. |
| Form 990, Part VI, Section C, line 19 | The 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. |
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