LAKES AREA MUSIC FESTIVAL: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
LAKES AREA MUSIC FESTIVAL (EIN 45-4807315)
Tax period
2014-10-01 to 2015-09-30
Filed
2015-11-17
IRS object ID
201543219349300439
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)
Return2015-11-17T10:38:15-06:00ReturnTs
Tax Period End2015-09-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN411567687PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Nisswa Tax ServiceBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO Box 713AddressLine1Txt
CityNisswaCityNm
State AbbreviationMNStateAbbreviationCd
ZIP56468ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-10-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN454807315EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LAKES AREA MUSIC FESTIVALBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLAKEBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 96AddressLine1Txt
CityBRAINERDCityNm
State AbbreviationMNStateAbbreviationCd
ZIP56401ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMARY FARMERPersonNm
Person TitleTREASURERPersonTitleTxt
Phone2189637908PhoneNum
Signature2015-01-27SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMary M FarmerPreparerPersonNm
PTINP00135971PTIN
Phone2189637908PhoneNum
Preparation2015-11-17PreparationDt
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-04-25 22:37:26ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerSCOTT LYKINSPrincipalOfficerNm
Gross Receipts$227,824GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2013FormationYr
Legal Domicile StateMNLegalDomicileStateCd
Activity Or MissionENGAGES THE NATIONS BEST PERFORMERS AND AUDIENCES FOR EXCELLENT CLASSICAL MUSIC AND INSPIRING EDUCATION, THROUGH ACCESSIBILITY AND RADICAL HOSPITALITYActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee1TotalEmployeeCnt
Total Volunteers95TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$113,734PYContributionsGrantsAmt
CY Contributions Grants$132,797CYContributionsGrantsAmt
PY Program Service Revenue$68,177PYProgramServiceRevenueAmt
CY Program Service Revenue$95,019CYProgramServiceRevenueAmt
PY Investment Income$3PYInvestmentIncomeAmt
CY Investment Income$8CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$181,914PYTotalRevenueAmt
CY Total Revenue$227,824CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$21,000PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$26,000CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$886CYTotalFundraisingExpenseAmt
PY Other Expenses$141,635PYOtherExpensesAmt
CY Other Expenses$201,219CYOtherExpensesAmt
PY Total Expenses$162,635PYTotalExpensesAmt
CY Total Expenses$227,219CYTotalExpensesAmt
PY Revenues Less Expenses$19,279PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$605CYRevenuesLessExpensesAmt
Total Assets BOY$54,083TotalAssetsBOYAmt
Total Assets EOY$57,160TotalAssetsEOYAmt
Total Liabilities EOY$2,472TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$54,083NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$54,688NetAssetsOrFundBalancesEOYAmt
MissionENGAGES THE NATIONS BEST PERFORMERS AND AUDIENCES FOR EXCELLENT CLASSICAL MUSIC AND INSPIRING EDUCATION, THROUGH ACCESSIBILITY AND RADICAL HOSPITALITYMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$213,708ExpenseAmt
Revenue$227,824RevenueAmt
DescCLASSICAL MUSIC CONCERTS OFFERED WITH RADICAL HOSPITALITY AND NO SET TICKET SALEYOUTH MUSIC CAMPDesc
Total Program Service Expenses$213,708TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee1EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldMNStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMARY FARMERPersonNm
Phone2189637908PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 96AddressLine1Txt
CityBRAINERDCityNm
State AbbreviationMNStateAbbreviationCd
ZIP56401ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
SCOTT LYKINS
ARTISTIC DIRECTOR30.000.00Yes (X)$26,000$0$0
MARY ANNE BENNETT
PRESIDENT10.000.00Yes (X)$0$0$0
LESLIE ZANDER
VICE PRESIDENT2.000.00Yes (X)$0$0$0
KAREN FORD
SECRETARY2.000.00Yes (X)$0$0$0
MARY FARMER
TREASURER5.000.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$26,000TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$132,797AllOtherContributionsAmt
Total Contributions$132,797TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
AD SALES711130$7,399$7,399
SPECIAL CONCERTS711130$34,241$34,241
CONCERT DONATIONS711130$42,134$42,134
CONCERT SPONSORS711130$8,800$8,800
MUSIC CAMP711130$2,445$2,445
FieldValueIRS element (for citing)
Total Program Service Revenue$95,019TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$8TotalRevenueColumnAmt
Related Or Exempt Func Income$8RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$227,824TotalRevenueColumnAmt
Related Or Exempt Func Income$95,027RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$26,000TotalAmt
Program Services$20,800ProgramServicesAmt
Management And General$5,200ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$4,706TotalAmt
Program Services$4,706ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$17,526TotalAmt
Program Services$17,526ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$900TotalAmt
Program Services$600ProgramServicesAmt
Management And General$300ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
POSTAGE AND LETTERS$989$170$105$714
BANK CHARGES$878$77$801
LEGAL AND PROFESSIONAL$50$50
ASSISTANT ARTISTIC DIRECTOR$8,000$8,000

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$168,170TotalAmt
Program Services$161,829ProgramServicesAmt
Management And General$6,169ManagementAndGeneralAmt
Fundraising$172FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$227,219TotalAmt
Program Services$213,708ProgramServicesAmt
Management And General$12,625ManagementAndGeneralAmt
Fundraising$886FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$43,858BOYAmt
EOY$36,777EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$10,225BOYAmt
EOY$20,383EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$54,083BOYAmt
EOY$57,160EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
EOY$2,472EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$2,472EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$54,083BOYAmt
EOY$54,688EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$54,083BOYAmt
EOY$54,688EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$54,083BOYAmt
EOY$57,160EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$605ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

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

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$73,890CurrentTaxYearMinus1YearAmt
Current Tax Year$116,292CurrentTaxYearAmt
Total$190,182TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$55,545CurrentTaxYearMinus1YearAmt
Current Tax Year$65,619CurrentTaxYearAmt
Total$121,164TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$129,435CurrentTaxYearMinus1YearAmt
Current Tax Year$181,911CurrentTaxYearAmt
Total$311,346TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$311,346PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$3CurrentTaxYearMinus1YearAmt
Current Tax Year$3CurrentTaxYearAmt
Total$6TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$3CurrentTaxYearMinus1YearAmt
Current Tax Year$3CurrentTaxYearAmt
Total$6TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$129,438CurrentTaxYearMinus1YearAmt
Current Tax Year$181,914CurrentTaxYearAmt
Total$311,352TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule G IRS990ScheduleG

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990 governing body review Part VI line 11990 REVIEWED BY EXECUTIVE BD
Governing documents etc available to public Part VI line 19GOVERNING DOCUMENTS AND RECORDS OPEN TO THE PUBLIC
List of other expenses Part IX line 24eSEE OVERFLOW EXPENSES PROGRAM MUSICIAN FEES 68920 OVER 10 PERCENT OF TOTAL

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