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

FieldValueIRS element (for citing)
Return2014-07-23T13:37:16-05:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN752684420PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Owen Lyon & Associates PCBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1385 West Main StreetAddressLine1
CityLewisvilleCity
StateTXState
ZIP Code75057ZIPCode
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN742533412EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Western Music Association IncBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlWESTBusinessNameControlTxt
Phone5055630673PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 648AddressLine1
CityCoppellCity
StateTXState
ZIP Code750190000ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSteve TaylorPersonNm
Person TitlePresidentPersonTitleTxt
Phone5055630673PhoneNum
Signature2014-07-22SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLinda Burney Fuhr EAPreparerPersonNm
PTINP01202284PTIN
Phone9723170529PhoneNum
Preparation2014-07-22PreparationDt
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-11-30 17:44:51ZBuildTS

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$123,623GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$15,417ContributionsGiftsGrantsEtcAmt
Program Service Revenue$70,365ProgramServiceRevenueAmt
Membership Dues$28,025MembershipDuesAmt
Investment Income$317InvestmentIncomeAmt
Sale Of Assets Gross$9,499SaleOfAssetsGrossAmt
Cost Or Other Basis Expense Sale$805CostOrOtherBasisExpenseSaleAmt
Gain Or Loss From Sale Of Assets$8,694GainOrLossFromSaleOfAssetsAmt
Total Revenue$122,818TotalRevenueAmt
Grants And Similar Amounts Paid$7,500GrantsAndSimilarAmountsPaidAmt
Printing Publications Postage$13,956PrintingPublicationsPostageAmt
Other Expenses Total$109,379OtherExpensesTotalAmt
Total Expenses$130,835TotalExpensesAmt
Excess Or Deficit For Year-$8,017ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$40,741NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY$32,724NetAssetsOrFundBalancesEOYAmt

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$40,741BOYAmt
EOY$32,724EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$40,741BOYAmt
EOY$32,724EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

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

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$40,741BOYAmt
EOY$32,724EOYAmt
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, 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
FieldValueIRS element (for citing)
Total Program Service Expenses$106,969TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (6 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
Steve Taylor
President5.00$0$0$0
Rick Huff
Executive Vice President6.00$0$0$0
Robert Fee
Vice President-General Counsel4.00$0$0$0
Diane Tribitt
Treasurer8.00$0$0$0
Belinda Gail
Secretary2.00$0$0$0
Marsha Short
Executive Director20.00$0$0$0
FieldValueIRS element (for citing)
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
Activities Not Previously RptYes (1)ActivitiesNotPreviouslyRptInd
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 StAddressLine1
CityHillmanCity
StateMNState
ZIP Code56338ZIPCode
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$77,247CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$64,449CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$64,411CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$71,743CurrentTaxYearMinus1YearAmt
Current Tax Year$43,442CurrentTaxYearAmt
Total$321,292TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$52,507CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$40,707CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$45,895CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$41,894CurrentTaxYearMinus1YearAmt
Current Tax Year$79,376CurrentTaxYearAmt
Total$260,379TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$129,754CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$105,156CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$110,306CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$113,637CurrentTaxYearMinus1YearAmt
Current Tax Year$122,818CurrentTaxYearAmt
Total$581,671TotalAmt

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$581,671PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$129,754CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$105,156CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$110,306CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$113,637CurrentTaxYearMinus1YearAmt
Current Tax Year$122,818CurrentTaxYearAmt
Total$581,671TotalAmt
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: 317.
Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts PaidActivity 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 ExpensesDescription: 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 33Designated 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

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

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.