BROOKLINE MUSIC SCHOOL INC: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
BROOKLINE MUSIC SCHOOL INC (EIN 04-2443175)
Tax period
2013-07-01 to 2014-06-30
Filed
2014-11-07
IRS object ID
201413119349301316
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)
Return2014-11-07T11:52:13-06:00ReturnTs
Tax Period End2014-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN043339202PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Kennedy Parker & CoBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1175 Derby Street Suite 42AddressLine1
CityHinghamCity
StateMAState
ZIP Code02043ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN042443175EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Brookline Music School IncBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlBROOBusinessNameControlTxt
Phone6172774593PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line125 Kennard RoadAddressLine1
CityBrooklineCity
StateMAState
ZIP Code02445ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBetsy FrauenthalPersonNm
Person TitleExecutive DirectorPersonTitleTxt
Phone6172774593PhoneNum
Signature2014-10-21SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAllan D Parker III CPAPreparerPersonNm
PTINP01228360PTIN
Phone7817409065PhoneNum
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerBetsy FrauenthalPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line125 Kennard RoadAddressLine1
CityBrooklineCity
StateMAState
ZIP Code02445ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$1,976,641GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addressbmsmusic.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1924FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionExtensive program of music instruction for all ages, from infants to adults.ActivityOrMissionDesc
Voting Members Governing Body24VotingMembersGoverningBodyCnt
Voting Members Independent24VotingMembersIndependentCnt
Total Employee104TotalEmployeeCnt
Total Volunteers30TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$128,728PYContributionsGrantsAmt
CY Contributions Grants$117,008CYContributionsGrantsAmt
PY Program Service Revenue$1,407,984PYProgramServiceRevenueAmt
CY Program Service Revenue$1,452,750CYProgramServiceRevenueAmt
PY Investment Income$21,521PYInvestmentIncomeAmt
CY Investment Income$46,733CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,558,233PYTotalRevenueAmt
CY Total Revenue$1,616,491CYTotalRevenueAmt
PY Grants And Similar Paid$58,690PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$62,171CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,270,261PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,387,575CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$750CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$38,431CYTotalFundraisingExpenseAmt
PY Other Expenses$259,133PYOtherExpensesAmt
CY Other Expenses$257,975CYOtherExpensesAmt
PY Total Expenses$1,588,084PYTotalExpensesAmt
CY Total Expenses$1,708,471CYTotalExpensesAmt
PY Revenues Less Expenses-$29,851PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$91,980CYRevenuesLessExpensesAmt
Total Assets BOY$1,873,432TotalAssetsBOYAmt
Total Assets EOY$1,853,719TotalAssetsEOYAmt
Total Liabilities BOY$374,808TotalLiabilitiesBOYAmt
Total Liabilities EOY$406,070TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,498,624NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,447,649NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionBrookline 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 Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,139,937ExpenseAmt
Grant$62,171GrantAmt
Revenue$1,452,750RevenueAmt
DescBrookline 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 1,200 clients served.Desc
Total Program Service Expenses$1,139,937TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign ActyYes (1)PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent EndowmentsYes (1)TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related PersonYes (1)GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document7IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee104EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members24GoverningBodyVotingMembersCnt
Independent Voting Member24IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Vicky LauBusinessNameLine1
FieldValueIRS element (for citing)
Phone6172774593PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line125 Kennard RoadAddressLine1
CityBrooklineCity
StateMAState
ZIP Code02445ZIPCode
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (25 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerIndFormer Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
Bakalar Sandra
Director0.20Yes (X)$0$0$0
Beal George
Director0.30Yes (X)$0$0$0
Chapman Katherine
Vice-president, Director2.00Yes (X)$0$0$0Yes (X)
Chin George
Director0.30Yes (X)$0$0$0
Chope Douglas
Director0.20Yes (X)$0$0$0
Cohen Lawrence
Director0.20Yes (X)$0$0$0
Corcoran Thomas
Director0.20Yes (X)$0$0$0
Donovan Melinda N
Director0.20Yes (X)$0$0$0
Elmets Steven
Director0.20Yes (X)$0$0$0
Englert Lee
Director0.20Yes (X)$0$0$0
Farber Charles
Director0.10Yes (X)$0$0$0
Fitzgibbons Janet
Director0.50Yes (X)$0$0$0
Gass Richard
Director0.50Yes (X)$0$0$0
Hackett Victoria
President, Director3.00Yes (X)$0$0$0Yes (X)
Kline Linda
Director0.20Yes (X)$0$0$0
Laster Susan
Director0.30Yes (X)$0$0$0
Lowenstein Mark
Director0.20Yes (X)$0$0$0
Maheras Greg
Treasurer, Director2.00Yes (X)$0$0$0Yes (X)
McAuliffe Jenny Toolin
Director0.20Yes (X)$0$0$0
McNay Anne
Director2.00Yes (X)$0$0$0
Roth Sally
Director1.00Yes (X)$0$0$0
Solomon Sam
Director0.50Yes (X)$0$0$0
Thorndike Anne
Clerk, Director0.20Yes (X)$0$0$0Yes (X)
Thorndike Anne
Director0.20Yes (X)$0$0$0
Martin John
Former Executive Director40.00$101,839$0$2,675Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$101,839TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$2,675TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedYes (1)FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$117,008AllOtherContributionsAmt
Noncash Contributions$14,076NoncashContributionsAmt
Total Contributions$117,008TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescTuition and feesDesc
Business611600BusinessCd
Total Revenue Column$1,452,750TotalRevenueColumnAmt
Related Or Exempt Func Income$1,452,750RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$1,452,750TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$23,872TotalRevenueColumnAmt
Exclusion$23,872ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$383,011SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$358,242SecuritiesAmt
Other$1,908OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$24,769SecuritiesAmt
Other-$1,908OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$22,861TotalRevenueColumnAmt
Exclusion$22,861ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,616,491TotalRevenueColumnAmt
Related Or Exempt Func Income$1,452,750RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$46,733ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$62,171TotalAmt
Program Services$62,171ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$150,949TotalAmt
Management And General$147,007ManagementAndGeneralAmt
Fundraising$3,942FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,015,047TotalAmt
Program Services$802,153ProgramServicesAmt
Management And General$199,463ManagementAndGeneralAmt
Fundraising$13,431FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$12,831TotalAmt
Program Services$6,471ProgramServicesAmt
Management And General$6,360ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$121,547TotalAmt
Program Services$71,149ProgramServicesAmt
Management And General$48,841ManagementAndGeneralAmt
Fundraising$1,557FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$87,201TotalAmt
Program Services$59,991ProgramServicesAmt
Management And General$25,911ManagementAndGeneralAmt
Fundraising$1,299FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$7,723TotalAmt
Management And General$7,723ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$14,768TotalAmt
Management And General$14,768ManagementAndGeneralAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$750TotalAmt
Fundraising$750FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$22,635TotalAmt
Program Services$16,435ProgramServicesAmt
Fundraising$6,200FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$12,757TotalAmt
Program Services$12,757ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$12,026TotalAmt
Management And General$6,672ManagementAndGeneralAmt
Fundraising$5,354FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$7,005TotalAmt
Program Services$2,702ProgramServicesAmt
Management And General$4,203ManagementAndGeneralAmt
Fundraising$100FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$17,103TotalAmt
Program Services$13,854ProgramServicesAmt
Management And General$2,736ManagementAndGeneralAmt
Fundraising$513FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$4,152TotalAmt
Program Services$4,152ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$53,709TotalAmt
Program Services$36,949ProgramServicesAmt
Management And General$15,084ManagementAndGeneralAmt
Fundraising$1,676FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$16,311TotalAmt
Program Services$7,436ProgramServicesAmt
Management And General$8,875ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
Bank charges$28,961$0$28,958$3
Repairs and Maintenance$17,222$15,077$1,806$339
Other$12,105$11,605$0$500
Printing$8,996$6,297$900$1,799

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$22,502TotalAmt
Program Services$10,738ProgramServicesAmt
Management And General$10,796ManagementAndGeneralAmt
Fundraising$968FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,708,471TotalAmt
Program Services$1,139,937ProgramServicesAmt
Management And General$530,103ManagementAndGeneralAmt
Fundraising$38,431FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$200,574BOYAmt
EOY$190,847EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$658,838BOYAmt
EOY$612,438EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,266BOYAmt
EOY$5,396EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$2,310BOYAmt
EOY$1,116EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$18,774BOYAmt
EOY$21,407EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,373,654LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,341,204LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$88,317BOYAmt
EOY$32,450EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$903,353BOYAmt
EOY$990,065EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,873,432BOYAmt
EOY$1,853,719EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$33,292BOYAmt
EOY$33,281EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$341,516BOYAmt
EOY$372,789EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$374,808BOYAmt
EOY$406,070EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,357,128BOYAmt
EOY$1,304,435EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$141,496BOYAmt
EOY$143,214EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,498,624BOYAmt
EOY$1,447,649EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,873,432BOYAmt
EOY$1,853,719EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$91,980ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$41,005NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

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 C IRS990ScheduleC

FieldValueIRS element (for citing)
Political Expenditures$0PoliticalExpendituresAmt
Volunteer Hours0VolunteerHoursCnt
Section4955 Organization Tax$0Section4955OrganizationTaxAmt
Section4955 Managers Tax$0Section4955ManagersTaxAmt
Volunteers0VolunteersInd
Paid Staff Or ManagementYes (1)PaidStaffOrManagementInd
Media Advertisements0MediaAdvertisementsInd
Media Advertisements$0MediaAdvertisementsAmt
Mailings MembersYes (1)MailingsMembersInd
Mailings Members$0MailingsMembersAmt
Publications Or Broadcast0PublicationsOrBroadcastInd
Publications Or Broadcast$0PublicationsOrBroadcastAmt
Grants Other Organizations0GrantsOtherOrganizationsInd
Grants Other Organizations$0GrantsOtherOrganizationsAmt
Direct Contact LegislatorsYes (1)DirectContactLegislatorsInd
Direct Contact Legislators$0DirectContactLegislatorsAmt
Rallies Demonstrations0RalliesDemonstrationsInd
Rallies Demonstrations$0RalliesDemonstrationsAmt
Other Activities0OtherActivitiesInd
Other Activities$0OtherActivitiesAmt
Total Lobbying Expenditures$0TotalLobbyingExpendituresAmt
Not Described Section501c30NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart II-B, Line 1:FormAndLineReferenceDesc
ExplanationAs a Massachusetts Cultural Council partner, Brookline Music School must conduct and report on two advocacy activities annually. In FYE 6/30/2014, the Executive Director accomplished this be contacting state legislators by telephone and email.ExplanationTxt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,562,191BeginningYearBalanceAmt
Investment Earnings Or Losses$89,643InvestmentEarningsOrLossesAmt
End Year Balance$1,562,191EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,462,411BeginningYearBalanceAmt
Investment Earnings Or Losses$60,613InvestmentEarningsOrLossesAmt
End Year Balance$1,562,191EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,395,367BeginningYearBalanceAmt
Investment Earnings Or Losses$11,382InvestmentEarningsOrLossesAmt
End Year Balance$1,462,411EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,434,952BeginningYearBalanceAmt
Investment Earnings Or Losses$64,815InvestmentEarningsOrLossesAmt
End Year Balance$1,395,367EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,275,625BeginningYearBalanceAmt
Investment Earnings Or Losses$13,727InvestmentEarningsOrLossesAmt
End Year Balance$1,434,952EndYearBalanceAmt
FieldValueIRS element (for citing)
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,061,949OtherCostOrOtherBasisAmt
Depreciation$1,040,834DepreciationAmt
Book Value$21,115BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$148,174OtherCostOrOtherBasisAmt
Depreciation$137,933DepreciationAmt
Book Value$10,241BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$163,531OtherCostOrOtherBasisAmt
Depreciation$162,437DepreciationAmt
Book Value$1,094BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$32,450TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$1,595,325TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$41,005NetUnrealizedGainsInvstAmt
Revenue Not Reported$41,005RevenueNotReportedAmt
Revenue Subtotal$1,554,320RevenueSubtotalAmt
Other Revenues Not Included$62,171OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$62,171RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,616,491TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,646,300TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$1,646,300ExpensesSubtotalAmt
Other Expenses Not Included$62,171OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$62,171ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,708,471TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part X, Line 2:As of June 30, 2012, 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 4bFor GAAP purposes, scholarship and financial aid, $62,171, 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

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule E, Part I, Line 3Brookline 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 the School's website
Schedule E, Part I, Line 6Received a Massachusetts Cultural Council grant of $12,000 (see Schedule B)

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)

Grant TypeGrantTypeTxtValuation Method UsedValuationMethodUsedDescNon Cash AssistanceNonCashAssistanceDesc
Tuition aidactual amount paid to teachersThe students receive tuition assistance in the form of reduced tuition
Discountsactual amount paid to teachersDiscounts are granted for multiple children receiving lessons, Brookline Town employees and Senior Citizens. The discount reduces the amount of tuition that has to be paid.

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart I, Line 2:FormAndLineReferenceDesc
ExplanationSchool 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 J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentYes (1)SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonMartin JohnPersonNm
TitleFormer Executive DirectorTitleTxt
Base Compensation Filing Org$101,839BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$2,675NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$104,514TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart I, Line 4aFormAndLineReferenceDesc
ExplanationJohn Martin $31,337ExplanationTxt

Schedule L IRS990ScheduleL

Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp

FieldValueIRS element (for citing)
PersonJohn MartinPersonNm
Relationship With OrgExecutive DirectorRelationshipWithOrgTxt
Cash Grant$204CashGrantAmt
Type Of Assistance40% discount for all full time employeesTypeOfAssistanceTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section A, line 2Two of the Directors are business partners. The Executive Director and a Director are second cousins
Form 990, Part VI, Section B, line 11A 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 12cAnnually, 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 15Executive 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 18Organization created in 1924 before a 1023 was in existence.
Form 990, Part VI, Section C, line 19The 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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