BROOKLINE MUSIC SCHOOL INC: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- BROOKLINE MUSIC SCHOOL INC (EIN 04-2443175)
- Tax period
- 2009-07-01 to 2010-06-30
- Filed
- 2011-01-18
- IRS object ID
- 201100199349300805
- Schema version
- 2009v1.7
- 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 | 2011-01-18T12:44:35-06:00 | Timestamp |
| Tax Period End Date | 2010-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
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 | 2009-07-01 | 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 | 2011-01-14 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Allan D Parker III | Name |
| Phone | 7817409065 | Phone |
| Date Prepared | 2011-01-14 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | 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 | 1543236 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| 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 | 22 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 22 | NbrIndependentVotingMembers |
| Total Nbr Employees | 92 | TotalNbrEmployees |
| Total Nbr Volunteers | 30 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 151340 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 115158 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 1397011 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 1400252 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 21264 | InvestmentIncomePriorYear |
| Investment Income Current Year | 13984 | InvestmentIncomeCurrentYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1569615 | TotalRevenuePriorYear |
| Total Revenue Current Year | 1529394 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 59816 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 57441 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1250073 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1227457 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 14397 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 244260 | OtherExpensePriorYear |
| Other Expenses Current Year | 243609 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1554149 | TotalExpensesPriorYear |
| Total Expenses Current Year | 1528507 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 15466 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 887 | RevenuesLessExpensesCY |
| Total Assets BOY | 1887576 | TotalAssetsBOY |
| Total Assets EOY | 1848426 | TotalAssetsEOY |
| Total Liabilities BOY | 304631 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 264827 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 1582945 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 1583599 | NetAssetsOrFundBalancesEOY |
| 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 | 957895 | Expense |
| Grants | 57441 | Grants |
| Revenue | 1400252 | 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 | 957895 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| 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 |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 8 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 92 | 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 |
| Number Of8282 Filed | 0 | NumberOf8282Filed |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Nbr Voting Governing Body Members | 22 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 22 | 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 | 0 | 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 |
Form990 Part VII Section A Form990PartVIISectionA (24 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Key EmployeeKeyEmployee |
|---|---|---|---|---|---|---|---|
| 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 | ||
| 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 | ||
| Marcus Sandra | |||||||
| Director | 0.00 | 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 | ||
| Lau-Johnson Vicky M | |||||||
| Director of Finance | 40.00 | 52550 | 0 | 8398 | X | ||
| Martin John W | |||||||
| Executive Director | 40.00 | 96019 | 0 | 8041 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 0 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Government Grants | 17400 | GovernmentGrants |
| All Other Contributions | 97758 | AllOtherContributions |
| Noncash Contributions | 2025 | NoncashContributions |
| Total Contributions | 115158 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Tuition and fees | Description |
| Business Code | 611600 | BusinessCode |
| Total Revenue Column | 1400252 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1400252 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 1400252 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 14119 | TotalRevenueColumn |
| Exclusion | $14,119 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 13707 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 13842 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -135 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -135 | TotalRevenueColumn |
| Exclusion | -$135 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1529394 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1400252 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $13,984 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 57441 | Total |
| Program Services | 57441 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 148569 | Total |
| Management And General | 148569 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 884341 | Total |
| Program Services | 654697 | ProgramServices |
| Management And General | 229644 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14248 | Total |
| Program Services | 6507 | ProgramServices |
| Management And General | 7741 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 103638 | Total |
| Program Services | 54004 | ProgramServices |
| Management And General | 49634 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 76661 | Total |
| Program Services | 47728 | ProgramServices |
| Management And General | 28933 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14016 | Total |
| Management And General | 14016 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14060 | Total |
| Program Services | 14060 | ProgramServices |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5773 | Total |
| Program Services | 5773 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13083 | Total |
| Management And General | 7558 | ManagementAndGeneral |
| Fundraising | 5525 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5763 | Total |
| Program Services | 760 | ProgramServices |
| Management And General | 3975 | ManagementAndGeneral |
| Fundraising | 1028 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17890 | Total |
| Program Services | 12859 | ProgramServices |
| Management And General | 4555 | ManagementAndGeneral |
| Fundraising | 476 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6195 | Total |
| Program Services | 6195 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 74534 | Total |
| Program Services | 52174 | ProgramServices |
| Management And General | 20124 | ManagementAndGeneral |
| Fundraising | 2236 | Fundraising |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Management And GeneralManagementAndGeneral | Program ServicesProgramServices | FundraisingFundraising |
|---|---|---|---|---|
| Bank charges | 24001 | 24001 | ||
| Insurance | 13433 | 7625 | 5808 | |
| Printing | 12029 | 1203 | 8420 | 2406 |
| Repairs and Maintenance | 11231 | 1917 | 8977 | 337 |
| Other | 10039 | 9262 | 777 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21562 | Total |
| Program Services | 13230 | ProgramServices |
| Management And General | 6720 | ManagementAndGeneral |
| Fundraising | 1612 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1528507 | Total |
| Program Services | 957895 | ProgramServices |
| Management And General | 556215 | ManagementAndGeneral |
| Fundraising | 14397 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 277970 | BOY |
| EOY | 134626 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4483 | BOY |
| EOY | 5970 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2873 | BOY |
| EOY | 2764 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13554 | BOY |
| EOY | 10163 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 1306088 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 1046137 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 313071 | BOY |
| EOY | 259951 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 586961 | BOY |
| EOY | 591540 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 688664 | BOY |
| EOY | 843412 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1887576 | BOY |
| EOY | 1848426 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 29961 | BOY |
| EOY | 30475 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 274670 | BOY |
| EOY | 234352 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 304631 | BOY |
| EOY | 264827 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1437884 | BOY |
| EOY | 1439640 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 145061 | BOY |
| EOY | 143959 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1582945 | BOY |
| EOY | 1583599 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1887576 | BOY |
| EOY | 1848426 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 0 | FSAudited |
| 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 | 985387 | OtherCostOrOtherBasis |
| Depreciation | 786356 | Depreciation |
| Book Value | 199031 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 161831 | OtherCostOrOtherBasis |
| Depreciation | 137210 | Depreciation |
| Book Value | 24621 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 158870 | OtherCostOrOtherBasis |
| Depreciation | 122571 | Depreciation |
| Book Value | 36299 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 259951 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Long term invest.- C.D.'s | Description |
| Book Value | 843412 | BookValue |
| Method Of Valuation | F | MethodOfValuation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 843412 | TotalOfBookValueSecurities |
| Total Revenue | 1529394 | TotalRevenue |
| Total Expenses | 1528507 | TotalExpenses |
| Excess Or Deficit For Year | 887 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | -233 | NetUnrealizedGLOnInvestments |
| Total Adjustments | -233 | TotalAdjustments |
| Excess Or Deficit Per FS | 654 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 1471720 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -233 | NetUnrealizedGainsInvestments |
| Other Revenues | -57441 | OtherRevenues |
| Revenue Not Rptd F990 | -57674 | RevenueNotRptdF990 |
| Revenue Subtotal | 1529394 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 1529394 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 1471066 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 1471066 | ExpensesSubtotal |
| Other Expenses Not Included | 57441 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 57441 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 1528507 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | For GAAP purposes, scholarship and financial aid is charged directly to program service revenue. For the 990 presentation the scholarship and financial aid is not reported against program service revenue but is listed as an expense | Explanation |
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 |
| Pub Via Broadcast Media Expln | 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. | PubViaBroadcastMediaExpln |
| 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 |
| Govt Financial Aid Explanation | Received a Massachusetts Cultural Council grant of $17,400 (see Schedule B) | GovtFinancialAidExplanation |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
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 | 55 | 26018 | actual amount paid to teachers | The students receive tuition assistance in the form of reduced tuition |
| Discounts | 344 | 31423 | actual amount paid to teachers | Discounts are granted for multiple children receiving lessons. 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Interested Person | Vicky M Lau | NameOfInterestedPerson |
| Relationship With Organization | Director of Finance | RelationshipWithOrganization |
| Type Of Assistance | 40% discount for all full time employees Amount $ 509. | TypeOfAssistance |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| 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. | |
| 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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