2015-11-16T15:02:56-06:00 2015-06-30 043339202 Kennedy Parker & Co 175 Derby Street Suite 42 Hingham MA 02043 990 2014-07-01 042443175 Brookline Music School Inc BROO 6172774593 25 Kennard Road Brookline MA 02445 Betsy Frauenthal Executive Director 6172774593 2015-10-30 1 Allan D Parker III CPA CGMA P01228360 7817409065 2015-10-30 2014 2016-03-07 17:11:31Z Betsy Frauenthal 25 Kennard Road Brookline MA 02445 1824221 0 X bmsmusic.org X 1924 MA Extensive program of music instruction for all ages, from infants to adults. 22 22 98 35 0 0 117008 128056 1452750 1641156 46733 25304 0 0 1616491 1794516 62171 67086 0 0 1387575 1436003 750 0 30990 257975 215725 1708471 1718814 -91980 75702 1853719 2016922 406070 503059 1447649 1513863 X 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. 0 0 1200637 67086 1641156 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. 1200637 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 9 1 1 98 1 0 0 0 0 0 0 0 0 0 0 X 22 22 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X X Vicky Lau 6172774593 25 Kennard Road Brookline MA 02445 X Beal George Director 0.30 X 0 0 0 Chope Douglas Director 0.20 X 0 0 0 Cohen Lawrence Director 0.20 X 0 0 0 Corcoran Thomas Director 0.20 X 0 0 0 Donovan Melinda N Director 0.20 X 0 0 0 Englert Lee Director 0.20 X 0 0 0 Farber Charles Director 0.10 X 0 0 0 Fitzgibbons Janet Director 0.50 X 0 0 0 Gass Richard Director 0.50 X 0 0 0 Hackett Victoria President, Director 3.00 X X 0 0 0 Kline Linda Director 0.20 X 0 0 0 Laster Susan Director 0.30 X 0 0 0 Lowenstein Mark Director 0.20 X 0 0 0 Maheras Greg Treasurer, Director 2.00 X X 0 0 0 McAuliffe Jenny Toolin Director 0.20 X 0 0 0 McNay Anne Director 0.20 X 0 0 0 Miller Biff Director 0.20 X 0 0 0 Roth Sally Director 1.00 X 0 0 0 Solomon Sam Director 0.50 X 0 0 0 Stemberg Katherine Director, Vice President 2.00 X X 0 0 0 Suk Jin Director 0.20 X 0 0 0 Thorndike Anne Clerk, Director 2.00 X X 0 0 0 0 0 0 1 0 0 0 0 128056 6420 128056 Tuition and fees 611600 1641156 1641156 1641156 25008 25008 30001 29705 296 296 296 1794516 1641156 0 25304 67086 67086 1236226 886124 331494 18608 12983 6995 5687 301 94028 66268 26674 1086 92766 66483 24887 1396 2000 2000 14229 14229 5570 5570 7142 7142 11289 6558 4731 7461 3822 3497 142 18573 15044 2972 557 2450 2450 22551 6089 15786 676 17923 8868 9055 Bank charges 35103 35103 Repairs and Maintenance 19249 16752 2103 394 Space rental 17804 17804 Printing 8823 6176 882 1765 25558 17964 6260 1334 1718814 1200637 487187 30990 190847 203739 612438 765474 5396 14021 1116 998 21407 17347 1375654 1363755 32450 11899 990065 1003444 1853719 2016922 33281 77715 372789 425344 406070 503059 X 1304435 1372961 143214 140902 1447649 1513863 1853719 2016922 75702 -9488 0 X 0 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 1 0 Part II-B, Line 1: 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. 1602503 15816 1768918 1562191 89643 1602503 1462411 60613 1562191 1395367 11382 1462411 1434952 64815 1395367 0.92250 0.00000 0.07750 0 0 1061949 1055987 5962 148174 145039 3135 165531 162729 2802 11899 X 1717942 -9488 -9488 1727430 67086 67086 1794516 1651728 0 1651728 67086 67086 1718814 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. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 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) 1 Tuition aid 47 25227 actual amount paid to teachers The students receive tuition assistance in the form of reduced tuition Discounts 407 41859 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. Part I, Line 2: 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. 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 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.