2014-05-12T13:48:25-05:00 2013-06-30 043339202 Kennedy Parker & Co 175 Derby Street Suite 42 Hingham MA 02043 990 2012-07-01 042443175 Brookline Music School Inc BROO 6172774593 25 Kennard Road Brookline MA 02445 Betsy Frauenthal 6172774593 2014-05-05 1 Allan D Parker III P01228360 7817409065 2012 2015-11-30 17:44:51Z Betsy Frauenthal 25 Kennard Road Brookline MA 02445 1631760 0 X bmsmusic.org X 1924 MA Extensive program of music instruction for all ages, from infants to adults. 25 25 86 0 0 0 104020 128728 1408616 1407984 20707 21521 0 0 1533343 1558233 59343 58690 0 0 1268198 1270261 0 0 25633 263537 259133 1591078 1588084 -57735 -29851 1779377 1873432 289998 374808 1489379 1498624 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 1120175 58690 1407984 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. 1120175 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 8 0 1 86 1 0 0 0 0 0 1 1 0 0 0 0 X 25 25 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 MA X X Vicky Lau 6172774593 25 Kennard Road Brookline MA 02445 Bakalar Sandra 0.20 X 0 0 0 Beal George 0.30 X 0 0 0 Chapman Katherine 0.30 X 0 0 0 Chin George 0.30 X 0 0 0 Chope Douglas 0.20 X 0 0 0 Cohen Lawrence 0.20 X 0 0 0 Corcoran Thomas 0.20 X 0 0 0 Donovan Melinda N 0.20 X 0 0 0 Elmets Steven 0.20 X 0 0 0 Englert Lee 0.20 X 0 0 0 Farber Charles 0.10 X 0 0 0 Fitzgibbons Janet 0.50 X 0 0 0 Frauenthal Betsy 0.10 X 0 0 0 Gass Richard 0.50 X 0 0 0 Hackett Victoria 3.00 X X 0 0 0 Kline Linda 0.20 X 0 0 0 Laster Susan 0.30 X 0 0 0 Maheras Greg 2.00 X X 0 0 0 Marston Helen 0.30 X 0 0 0 McAuliffe Jenny Toolin 0.20 X 0 0 0 McNay Anne 2.00 X X 0 0 0 Pollak David 2.00 X X 0 0 0 Roth Sally 1.00 X 0 0 0 Solomon Sam 0.50 X 0 0 0 Thorndike Anne 0.20 X 0 0 0 Martin John W 40.00 X X 103725 0 10414 103725 0 10414 1 0 0 0 0 128728 8617 128728 Tuition and fees 611600 1407984 1407984 1407984 19408 19408 75640 73527 2113 2113 2113 1558233 1407984 0 21521 58690 58690 168924 23703 137141 8080 915636 771121 142253 2262 13690 6890 6800 92174 60933 29883 1358 79837 58486 20589 762 3817 3817 13019 13019 5196 5196 9305 9305 14585 7225 7360 7043 1725 5254 64 20121 12747 6902 472 6179 6179 88575 62003 23915 2657 13327 5031 8296 Bank charges 27694 27694 Repairs and Maintenance 18606 16321 1924 361 Other 9189 8889 300 Printing 6753 4727 675 1351 15724 8229 6889 606 1588084 1120175 442276 25633 121572 200574 714775 658838 5283 1266 2618 2310 20247 18774 1377154 1288837 167246 88317 747636 903353 1779377 1873432 30039 33292 259959 341516 289998 374808 X 1346613 1357128 142766 141496 1489379 1498624 1779377 1873432 -29851 39096 0 X X 0 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1015370 14769 41826 4422 0 0 1067543 0.86750 0.00000 0.13250 0 0 991437 958781 32656 70512 39957 30555 160832 154575 6257 154373 135524 18849 88317 X 1538639 39096 39096 1499543 58690 58690 1558233 1529394 0 1529394 58690 58690 1588084 Description of Uncertain Tax Positions Under FIN 48: 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 For GAAP purposes, scholarship and financial aid, $58,690, 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 Explanation of Nondiscriminatory Policy Publication 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. Explanation of Government Financial Assistance Schedule E, Part I, Line 6 Received a Massachusetts Cultural Council grant of $10,300 (see Schedule B) 1 Tuition aid 52 27778 actual amount paid to teachers The students receive tuition assistance in the form of reduced tuition Discounts 273 30912 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. Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, 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. Vicky M Lau-Johnson Director of Finance 40% discount for all full time employees John Martin Executive Director 40% discount for all full time employees 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 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. Audit Committee/Finance Committee 990, line 2c - Does the organization have a committee The Committee continues to review the audit process with the auditor and review the findings with the auditor.