INTERNATIONAL WESTERN MUSIC ASSOCIATION INC: Form 990EZ, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- INTERNATIONAL WESTERN MUSIC ASSOCIATION INC (EIN 74-2533412)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-07-23
- IRS object ID
- 201412049349200116
- Schema version
- 2013v3.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-07-23T13:37:16-05:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 752684420 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Owen Lyon & Associates PC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 385 West Main Street | AddressLine1 |
| City | Lewisville | City |
| State | TX | State |
| ZIP Code | 75057 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 742533412 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Western Music Association Inc | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WEST | BusinessNameControlTxt |
| Phone | 5055630673 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 648 | AddressLine1 |
| City | Coppell | City |
| State | TX | State |
| ZIP Code | 750190000 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Steve Taylor | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 5055630673 | PhoneNum |
| Signature | 2014-07-22 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Linda Burney Fuhr EA | PreparerPersonNm |
| PTIN | P01202284 | PTIN |
| Phone | 9723170529 | PhoneNum |
| Preparation | 2014-07-22 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | westernmusic.org | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Gross Receipts | $123,623 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $15,417 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $70,365 | ProgramServiceRevenueAmt |
| Membership Dues | $28,025 | MembershipDuesAmt |
| Investment Income | $317 | InvestmentIncomeAmt |
| Sale Of Assets Gross | $9,499 | SaleOfAssetsGrossAmt |
| Cost Or Other Basis Expense Sale | $805 | CostOrOtherBasisExpenseSaleAmt |
| Gain Or Loss From Sale Of Assets | $8,694 | GainOrLossFromSaleOfAssetsAmt |
| Total Revenue | $122,818 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $7,500 | GrantsAndSimilarAmountsPaidAmt |
| Printing Publications Postage | $13,956 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $109,379 | OtherExpensesTotalAmt |
| Total Expenses | $130,835 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$8,017 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $40,741 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $32,724 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,741 | BOYAmt |
| EOY | $32,724 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,741 | BOYAmt |
| EOY | $32,724 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,741 | BOYAmt |
| EOY | $32,724 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | The 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 AccomDescriptionProgramSrvcAccomTxt | Grants And AllocationsGrantsAndAllocationsAmt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|---|
| Provide a convention for performers and fans of Western Music and Cowboy poetry to display and enjoy their talents, sale their products, received instruction in the various areas of their craft and associate with other like minded individuals | $0 | $75,772 |
| Publish a quarterly magazine called "The Western Way" which is dedicated to the promotion of Western Music and Cowboys poetry. There were approximately 950 copies distributed quarterly during the 2013 calendar year | $0 | $31,197 |
| Crisis Fund estabished to assist self-employed Western Performers with crisis financial needs such as utility bills and funeral expenses. | $7,500 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $106,969 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (6 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| Steve Taylor | ||||
| President | 5.00 | $0 | $0 | $0 |
| Rick Huff | ||||
| Executive Vice President | 6.00 | $0 | $0 | $0 |
| Robert Fee | ||||
| Vice President-General Counsel | 4.00 | $0 | $0 | $0 |
| Diane Tribitt | ||||
| Treasurer | 8.00 | $0 | $0 | $0 |
| Belinda Gail | ||||
| Secretary | 2.00 | $0 | $0 | $0 |
| Marsha Short | ||||
| Executive Director | 20.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | Yes (1) | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Diane Tribitt | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 38034 193 St | AddressLine1 |
| City | Hillman | City |
| State | MN | State |
| ZIP Code | 56338 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3202773389 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $77,247 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $64,449 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $64,411 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $71,743 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $43,442 | CurrentTaxYearAmt |
| Total | $321,292 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $52,507 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $40,707 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $45,895 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $41,894 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $79,376 | CurrentTaxYearAmt |
| Total | $260,379 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $129,754 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $105,156 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $110,306 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $113,637 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $122,818 | CurrentTaxYearAmt |
| Total | $581,671 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $581,671 | PublicSupportTotal509Amt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $129,754 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $105,156 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $110,306 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $113,637 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $122,818 | CurrentTaxYearAmt |
| Total | $581,671 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 1.00000 | PublicSupportCY509Pct |
| Public Support PY509 | 1.00000 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990-EZ, Part I, Line 4 - Other Investment Income | Description: Interest Income. Amount: 317. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: Crisis Fund Expenditure. Grantee Name: Paul Harris. Grantee Relationship: None. Property Description: Cash. Date of Gift: 08/16/13. Amount Given: 7,500. |
| Form 990-EZ, Part I, Line 16 - Other Expenses | Description: Website Expenses. Amount: 2,410. Description: Convention Expense. Amount: 75,772. Description: Western Way Magazine Expense. Amount: 31,197. Total to Form 990-EZ, line 16: 109,379. |
| Form 990-EZ, Part V, Line 33 | Designated contributions were received from members and convention partici- pants to be set aside in a Crisis Fund to aid western music artists who demonstrated extreme financial need such as utilities assistance or payment of funeral expenses. A committee of board members review applications detailing the circumstances of the crisis event and specific needs. This assistance is not available to officers or directors of the organization. |
Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Declaration | The 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 |
Comments