2014-11-07T11:52:13-06:00 2014-06-30 043339202 Kennedy Parker & Co 175 Derby Street Suite 42 Hingham MA 02043 990 2013-07-01 042443175 Brookline Music School Inc BROO 6172774593 25 Kennard Road Brookline MA 02445 Betsy Frauenthal Executive Director 6172774593 2014-10-21 1 Allan D Parker III CPA P01228360 7817409065 2013 2015-11-30 17:44:51Z Betsy Frauenthal 25 Kennard Road Brookline MA 02445 1976641 0 X bmsmusic.org X 1924 MA Extensive program of music instruction for all ages, from infants to adults. 24 24 104 30 0 0 128728 117008 1407984 1452750 21521 46733 0 0 1558233 1616491 58690 62171 0 0 1270261 1387575 0 750 38431 259133 257975 1588084 1708471 -29851 -91980 1873432 1853719 374808 406070 1498624 1447649 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 1139937 62171 1452750 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 1,200 clients served. 1139937 1 1 1 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 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 7 0 1 104 1 0 0 0 0 0 0 0 0 X 24 24 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 Bakalar Sandra Director 0.20 X 0 0 0 Beal George Director 0.30 X 0 0 0 Chapman Katherine Vice-president, Director 2.00 X X 0 0 0 Chin 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 Elmets Steven 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 2.00 X 0 0 0 Roth Sally Director 1.00 X 0 0 0 Solomon Sam Director 0.50 X 0 0 0 Thorndike Anne Clerk, Director 0.20 X X 0 0 0 Thorndike Anne Director 0.20 X 0 0 0 Martin John Former Executive Director 40.00 X 101839 0 2675 101839 0 2675 1 1 0 0 0 117008 14076 117008 Tuition and fees 611600 1452750 1452750 1452750 23872 23872 383011 358242 1908 24769 -1908 22861 22861 1616491 1452750 0 46733 62171 62171 150949 147007 3942 1015047 802153 199463 13431 12831 6471 6360 121547 71149 48841 1557 87201 59991 25911 1299 7723 7723 14768 14768 750 750 22635 16435 6200 12757 12757 12026 6672 5354 7005 2702 4203 100 17103 13854 2736 513 4152 4152 53709 36949 15084 1676 16311 7436 8875 Bank charges 28961 0 28958 3 Repairs and Maintenance 17222 15077 1806 339 Other 12105 11605 0 500 Printing 8996 6297 900 1799 22502 10738 10796 968 1708471 1139937 530103 38431 200574 190847 658838 612438 1266 5396 2310 1116 18774 21407 1373654 1341204 88317 32450 903353 990065 1873432 1853719 33292 33281 341516 372789 374808 406070 X 1357128 1304435 141496 143214 1498624 1447649 1873432 1853719 -91980 41005 0 X 0 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 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 6/30/2014, the Executive Director accomplished this be contacting state legislators by telephone and email. 1562191 89643 1562191 1462411 60613 1562191 1395367 11382 1462411 1434952 64815 1395367 1275625 13727 1434952 0 0 1061949 1040834 21115 148174 137933 10241 163531 162437 1094 32450 X 1595325 41005 41005 1554320 62171 62171 1616491 1646300 0 1646300 62171 62171 1708471 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 4b For 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. 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 the School's website Schedule E, Part I, Line 6 Received a Massachusetts Cultural Council grant of $12,000 (see Schedule B) 1 Tuition aid actual amount paid to teachers The students receive tuition assistance in the form of reduced tuition Discounts actual amount paid to teachers Discounts 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. 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. 1 0 0 0 0 0 0 0 0 Martin John Former Executive Director 101839 0 0 0 0 0 0 0 2675 0 104514 0 0 0 Part I, Line 4a John Martin $31,337 John Martin Executive Director 204 40% discount for all full time employees 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.