BROOKLINE MUSIC SCHOOL INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- BROOKLINE MUSIC SCHOOL INC (EIN 04-2443175)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2013-05-10
- IRS object ID
- 201311309349300546
- Schema version
- 2011v1.5
- 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) |
|---|---|---|
| Timestamp | 2013-05-10T10:02:33-05:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 043339202 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Kennedy Parker & Co | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 175 Derby Street Suite 19 | AddressLine1 |
| City | Hingham | City |
| State | MA | State |
| ZIP Code | 02043 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042443175 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Brookline Music School Inc | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | BROO | NameControl |
| Phone | 6172774593 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 25 Kennard Road | AddressLine1 |
| City | Brookline | City |
| State | MA | State |
| ZIP Code | 02445 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | John W Martin | Name |
| Title | Executive Director | Title |
| Phone | 6172774593 | Phone |
| Date Signed | 2013-04-29 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Allan D Parker III | Name |
| PTIN | P01228360 | PTIN |
| Phone | 7817409065 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | John W Martin | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 25 Kennard Road | AddressLine1 |
| City | Brookline | City |
| State | MA | State |
| ZIP Code | 02445 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 1562345 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | bmsmusic.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1924 | YearFormation |
| State Legal Domicile | MA | StateLegalDomicile |
| Activity Or Mission Description | Extensive program of music instruction for all ages, from infants to adults. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 23 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 23 | NbrIndependentVotingMembers |
| Total Nbr Employees | 86 | TotalNbrEmployees |
| Total Nbr Volunteers | 28 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 109634 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 104020 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 1309968 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 1408616 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 20312 | InvestmentIncomePriorYear |
| Investment Income Current Year | 20707 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1439914 | TotalRevenuePriorYear |
| Total Revenue Current Year | 1533343 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 53735 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 59343 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1210093 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1268198 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 13489 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 247762 | OtherExpensePriorYear |
| Other Expenses Current Year | 263537 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1511590 | TotalExpensesPriorYear |
| Total Expenses Current Year | 1591078 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -71676 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -57735 | RevenuesLessExpensesCY |
| Total Assets BOY | 1869920 | TotalAssetsBOY |
| Total Assets EOY | 1779377 | TotalAssetsEOY |
| Total Liabilities BOY | 313481 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 289998 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 1556439 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 1489379 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 1014790 | Expense |
| Grants | 59343 | Grants |
| Revenue | 1408616 | Revenue |
| Description | 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. | Description |
| Total Program Service Expense | 1014790 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 1 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 10 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 86 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 23 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 23 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Vicky Lau | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6172774593 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 25 Kennard Road | AddressLine1 |
| City | Brookline | City |
| State | MA | State |
| ZIP Code | 02445 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | X | NoListedPersonsCompensated |
Form990 Part VII Section A Form990PartVIISectionA (23 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| Bakalar Sandra | ||||||||
| Director | 0.20 | X | 0 | 0 | 0 | |||
| Beal George | ||||||||
| President, Director | 3.00 | X | 0 | 0 | 0 | X | ||
| Chapman Katherine | ||||||||
| 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 | |||
| Elmets Steven | ||||||||
| 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 | |||
| Frauenthal Betsy | ||||||||
| Director | 0.10 | X | 0 | 0 | 0 | |||
| Gass Richard | ||||||||
| Director | 0.50 | X | 0 | 0 | 0 | |||
| Hackett Victoria | ||||||||
| Treasurer, Director | 2.00 | X | 0 | 0 | 0 | X | ||
| Laster Susan | ||||||||
| Director | 0.30 | X | 0 | 0 | 0 | |||
| Maheras Greg | ||||||||
| Director | 0.50 | X | 0 | 0 | 0 | |||
| Marston Helen | ||||||||
| Director | 0.30 | X | 0 | 0 | 0 | |||
| McNay Anne | ||||||||
| Vice-President, Director | 2.00 | X | 0 | 0 | 0 | X | ||
| Pollak David | ||||||||
| Clerk, Director | 2.00 | X | 0 | 0 | 0 | X | ||
| Roth Sally | ||||||||
| Director | 1.00 | X | 0 | 0 | 0 | |||
| Solomon Sam | ||||||||
| Director | 0.50 | X | 0 | 0 | 0 | |||
| Somer Rachel | ||||||||
| Director | 0.50 | X | 0 | 0 | 0 | |||
| Thorndike Anne | ||||||||
| Director | 0.20 | X | 0 | 0 | 0 | |||
| Underwood Patty | ||||||||
| Director | 0.20 | X | 0 | 0 | 0 | |||
| Martin John W | ||||||||
| Executive Director | 40.00 | 102276 | 0 | 10224 | X | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 102276 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 10224 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| All Other Contributions | 104020 | AllOtherContributions |
| Total Contributions | 104020 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Tuition and fees | Description |
| Business Code | 611600 | BusinessCode |
| Total Revenue Column | 1408616 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1408616 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 1408616 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 21178 | TotalRevenueColumn |
| Exclusion | $21,178 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 28531 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 29002 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -471 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -471 | TotalRevenueColumn |
| Exclusion | -$471 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1533343 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1408616 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $20,707 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 59343 | Total |
| Program Services | 59343 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 161244 | Total |
| Management And General | 161244 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 903479 | Total |
| Program Services | 694521 | ProgramServices |
| Management And General | 208958 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14049 | Total |
| Program Services | 7123 | ProgramServices |
| Management And General | 6926 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 110956 | Total |
| Program Services | 49189 | ProgramServices |
| Management And General | 61767 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 78470 | Total |
| Program Services | 51561 | ProgramServices |
| Management And General | 26909 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13494 | Total |
| Management And General | 13494 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16101 | Total |
| Program Services | 16101 | ProgramServices |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8136 | Total |
| Program Services | 8136 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13248 | Total |
| Management And General | 6504 | ManagementAndGeneral |
| Fundraising | 6744 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3640 | Total |
| Management And General | 3640 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18778 | Total |
| Program Services | 12547 | ProgramServices |
| Management And General | 5766 | ManagementAndGeneral |
| Fundraising | 465 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4946 | Total |
| Program Services | 4946 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 89748 | Total |
| Program Services | 62824 | ProgramServices |
| Management And General | 24232 | ManagementAndGeneral |
| Fundraising | 2692 | Fundraising |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Management And GeneralManagementAndGeneral | Program ServicesProgramServices | FundraisingFundraising |
|---|---|---|---|---|
| Bank charges | 25872 | 25872 | ||
| Insurance | 14992 | 7904 | 7088 | |
| Repairs and Maintenance | 13359 | 2137 | 10821 | 401 |
| Printing | 7820 | 782 | 5474 | 1564 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 33403 | Total |
| Program Services | 25116 | ProgramServices |
| Management And General | 6664 | ManagementAndGeneral |
| Fundraising | 1623 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1591078 | Total |
| Program Services | 1014790 | ProgramServices |
| Management And General | 562799 | ManagementAndGeneral |
| Fundraising | 13489 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 198677 | BOY |
| EOY | 121572 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 747671 | BOY |
| EOY | 714775 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10484 | BOY |
| EOY | 5283 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2732 | BOY |
| EOY | 2618 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11716 | BOY |
| EOY | 20247 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 1369796 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 1202550 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 250944 | BOY |
| EOY | 167246 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 647696 | BOY |
| EOY | 747636 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1869920 | BOY |
| EOY | 1779377 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 32841 | BOY |
| EOY | 30039 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 280640 | BOY |
| EOY | 259959 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 313481 | BOY |
| EOY | 289998 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1413381 | BOY |
| EOY | 1346613 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 143058 | BOY |
| EOY | 142766 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1556439 | BOY |
| EOY | 1489379 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1869920 | BOY |
| EOY | 1779377 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -57735 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -9325 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 991437 | OtherCostOrOtherBasis |
| Depreciation | 900875 | Depreciation |
| Book Value | 90562 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 70512 | OtherCostOrOtherBasis |
| Depreciation | 25854 | Depreciation |
| Book Value | 44658 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 157332 | OtherCostOrOtherBasis |
| Depreciation | 149032 | Depreciation |
| Book Value | 8300 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 150515 | OtherCostOrOtherBasis |
| Depreciation | 126789 | Depreciation |
| Book Value | 23726 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 167246 | TotalOfBookValueLandBuildings |
| Total Revenue | 1533343 | TotalRevenue |
| Total Expenses | 1591078 | TotalExpenses |
| Excess Or Deficit For Year | -57735 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | -9325 | NetUnrealizedGLOnInvestments |
| Total Adjustments | -9325 | TotalAdjustments |
| Excess Or Deficit Per FS | -67060 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 1464675 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 1464675 | RevenueSubtotal |
| Other Revenues Not Included | 68668 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 68668 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 1533343 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 1531735 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 1531735 | ExpensesSubtotal |
| Other Expenses Not Included | 59343 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 59343 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 1591078 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Description of Uncertain Tax Positions Under FIN 48: | Part X: | 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. |
| For GAAP purposes, scholarship and financial aid, $59,343, 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. For GAAP purposes, unrealized losses, $9,325, reduce revenue but the 990 ignores this revenue reduction. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| 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 $14,100 (see Schedule B) |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII (2 entries)
| Type Of GrantTypeOfGrant | Number Of RecipientsNumberOfRecipients | Amount Of Non Cash AssistanceAmountOfNonCashAssistance | Method Of ValuationMethodOfValuation | Description Of Non Cash AssistanceDescriptionOfNonCashAssistance |
|---|---|---|---|---|
| Tuition aid | 38 | 32996 | actual amount paid to teachers | The students receive tuition assistance in the form of reduced tuition |
| Discounts | 290 | 26347 | 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. |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants in the U.S.: | Identifier |
| Return Reference | Part I, Line 2: | ReturnReference |
| Explanation | 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. | Explanation |
Schedule L IRS990ScheduleL
Form990 Schedule L Part III Form990ScheduleLPartIII (2 entries)
| Name Of Interested PersonNameOfInterestedPerson | Relationship With OrganizationRelationshipWithOrganization | Amount Of GrantAmountOfGrant | Type Of AssistanceTypeOfAssistance |
|---|---|---|---|
| Vicky M Lau-Johnson | Director of Finance | 755 | 40% discount for all full time employees |
| John Martin | Executive Director | 880 | 40% discount for all full time employees |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| 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. | |
| Form 990, Part XI, line 5: | Net unrealized losses on investments: -9,325. | Changes in Net Assets or Fund Balances: |
| 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. | Audit Committee/Finance Committee |
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