INTERNATIONAL WESTERN MUSIC ASSOCIATION INC: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- INTERNATIONAL WESTERN MUSIC ASSOCIATION INC (EIN 74-2533412)
- Tax period
- 2010-01-01 to 2010-12-31
- Filed
- 2011-05-09
- IRS object ID
- 201101299349301690
- Schema version
- 2010v3.2
- 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 | 2011-05-09T17:44:57-06:00 | Timestamp |
| Tax Period End Date | 2010-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Diversified Tax Inc | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1920 W 250 N Ste 11 | AddressLine1 |
| City | OGDEN | City |
| State | UT | State |
| ZIP Code | 84404 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 742533412 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WESTERN MUSIC ASSOCIATION INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | WEST | NameControl |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 648 | AddressLine1 |
| City | COPPELL | City |
| State | TX | State |
| ZIP Code | 75019 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MARSHA SHORT | Name |
| Title | EXECUTIVE DIREC | Title |
| Phone | 5055630673 | Phone |
| Date Signed | 2011-05-09 | DateSigned |
| Authorize Third Party | false | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Rich Adam | Name |
| Phone | 8017317361 | Phone |
| Date Prepared | 2011-05-09 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | JON MESSENGER | NameOfPrincipalOfficerPerson |
| Gross Receipts | 105327 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WESTERNMUSIC.ORG | WebSite |
| Type Of Organization Association | X | TypeOfOrganizationAssociation |
| Year Formation | 1989 | YearFormation |
| State Legal Domicile | TX | StateLegalDomicile |
| Activity Or Mission Description | PROVIDE A FESTIVAL FOR PERFORMERS AND FANS OF WESTERN MUSIC AND COWBOY POETRY TO DISPLAY AND ENJOY THEIR TALENTS SALE THEIR PRODUCTS RECEIVE INSTRUCTION IN THE VARIOUS AREAS OF THEIR CRAFT AND ASSOCIATE WITH OTHER LIKE MINDED INDIVIDUALS | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 10 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 0 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Current Year | 24397 | ContributionsGrantsCurrentYear |
| Program Service Revenue CY | 80930 | ProgramServiceRevenueCY |
| Investment Income Current Year | 0 | InvestmentIncomeCurrentYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Current Year | 105327 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Current Year | 0 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expenses Current Year | 149850 | OtherExpensesCurrentYear |
| Total Expenses Current Year | 149850 | TotalExpensesCurrentYear |
| Revenues Less Expenses CY | -44523 | RevenuesLessExpensesCY |
| Total Assets BOY | 64365 | TotalAssetsBOY |
| Total Assets EOY | 19842 | TotalAssetsEOY |
| Total Liabilities EOY | 0 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 64365 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 19842 | NetAssetsOrFundBalancesEOY |
| Mission Description | PROVIDE A FESTIVAL FOR PERFORMERS AND FANS OF WESTERN MUSIC AND COWBOY POETRY TO DISPLAY AND ENJOY THEIR TALENTS SALE THEIR PRODUCTS RECEIVE INSTRUCTION IN THE VARIOUS AREAS OF THEIR CRAFT AND ASSOCIATE WITH OTHER LIKE MINDED INDIVIDUALS | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 149850 | Expense |
| Revenue | 105156 | Revenue |
| Description | PROVIDE A FESTIVAL FOR PERFORMERS AND FANS OF WESTERN MUSIC AND COWBOY POETRY TO DISPLAY AND ENJOY THEIR TALENTS SALE THEIR PRODUCTS RECEIVE INSTRUCTION IN THE VARIOUS AREAS OF THEIR CRAFT AND ASSOCIATE WITH OTHER LIKE MINDED INDIVIDUALS | Description |
| Total Program Service Expense | 149850 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | false | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | false | ReportOtherLiabilities |
| Report Fin48 Footnote | false | ReportFin48Footnote |
| Independent Audit Financial Stmt | false | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | false | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | false | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 0 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 0 | NumberOfEmployees |
| Employment Tax Returns Filed | false | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | true | NonDeductibleContributions |
| Non Deductible Disclosure | false | NonDeductibleDisclosure |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Form8899 Filed | false | Form8899Filed |
| Form1098 C Filed | false | Form1098CFiled |
| Excess Business Holdings | false | ExcessBusinessHoldings |
| Taxable Distributions | false | TaxableDistributions |
| Distribution To Donor | false | DistributionToDonor |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 10 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 0 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | true | MembersOrStockholders |
| Election Of Board Members | true | ElectionOfBoardMembers |
| Decisions Subject To Approval | true | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | true | LocalChapters |
| Policies Reference Chapters | true | PoliciesReferenceChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | false | WhistleblowerPolicy |
| Document Retention Policy | false | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | AZ | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | MARSHA SHORT | NamePerson |
| Telephone Number | 5055630673 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 648 | AddressLine1 |
| City | COPPELL | City |
| State | TX | State |
| ZIP Code | 75019 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | X | NoListedPersonsCompensated |
Form990 Part VII Section A Form990PartVIISectionA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | JON MESSENGER | NamePerson |
| Title | PRESIDENT | Title |
| Average Hours Per Week | 2.00 | AverageHoursPerWeek |
| Officer | X | Officer |
| Reportable Comp From Organization | 0 | ReportableCompFromOrganization |
| Reportable Comp From Related Orgs | 0 | ReportableCompFromRelatedOrgs |
| Other Compensation | 0 | OtherCompensation |
| 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 | false | FormersListed |
| Total Comp GT150 K | false | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
| Membership Dues | 24116 | MembershipDues |
| All Other Contributions | 281 | AllOtherContributions |
| Total Contributions | 24397 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| SHOWCASE | 711130 | 37979 | 37979 |
| WEBPAGE | 541511 | 2618 | 2618 |
| WESTERN WAY MAGAZINE | 511120 | 28850 | 28850 |
| CRISIS FUND | 900099 | 8848 | 8848 |
| MISC | 900099 | 2635 | 2635 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 80930 | TotalProgramServiceRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 105327 | TotalRevenueColumn |
| Related Or Exempt Function Income | 80930 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 814 | Total |
| Program Services | 814 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14065 | Total |
| Program Services | 14065 | ProgramServices |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices |
|---|---|---|
| CHAPTERS | 3029 | 3029 |
| EVENTS | 83912 | 83912 |
| TAX AND LICENSE | 4315 | 4315 |
| WESTERN WAY | 31859 | 31859 |
| CRISIS FUND EXPENSES | 6784 | 6784 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5072 | Total |
| Program Services | 5072 | ProgramServices |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 149850 | Total |
| Program Services | 149850 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 64365 | BOY |
| EOY | 19842 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 64365 | BOY |
| EOY | 19842 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 64365 | BOY |
| EOY | 19842 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 64365 | BOY |
| EOY | 19842 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 64365 | BOY |
| EOY | 19842 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -44523 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Cash | X | MethodOfAccountingCash |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | false | FSAudited |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | 82091 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 91681 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 77247 | CurrentTaxYearMinus1Year |
| Current Tax Year | 64449 | CurrentTaxYear |
| Total | 315468 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | 52507 | CurrentTaxYearMinus1Year |
| Current Tax Year | 40707 | CurrentTaxYear |
| Total | 93214 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | 82091 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 91681 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 129754 | CurrentTaxYearMinus1Year |
| Current Tax Year | 105156 | CurrentTaxYear |
| Total | 408682 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 408682 | PublicSupportTotal509 |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 0 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 82091 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 91681 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 129754 | CurrentTaxYearMinus1Year |
| Current Tax Year | 105156 | CurrentTaxYear |
| Total | 408682 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 1.00000 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 1.00000 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.00000 | InvestmentIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
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 O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| 01. Members or stockholder classes and rights (Part VI, line 6) | PERFORMER FAN BROKEN INTO PROFESSIONAL BUSINESS PATRON LIFE MEMBER SUB-CATEGORIES BOTH HAVE RIGHT TO VOTE IN ELECTION OF BOARD MEMBERS ANNUAL AWARDS AND OTHER ASSOCIATION BUSINESS WHEN APPROPRIATE |
| 02. Member election for additional members (Part VI, line 7a) | ADDITIONAL MEMBERS ARENT ELECTED BOARD MEMBERS ARE ELECTED BY THE MAJORITY OF THE MEMBERS PRESENT AT THE ANNUAL MEMBERSHIP MEETING IN NOVEMBER |
| 03. Governing body decisions (Part VI, line 7b) | VOTED ON AT QUARTERLY BOARD MEETINGS EITHER FACE TO FACE OR BY CONFERENCE CALL BY A MAJORITY OF MEMBERS PRESENT |
| 04. Form 990 governing body review (Part VI, line 11) | REVIEWED BY PRESIDENT AND SECRETARY |
| 05. Conflict of interest policy compliance (Part VI, line 12c) | POLICY IN PLACE |
| 06. CEO, executive director, top management comp (Part VI, line 15a) | ALL VOLUNTEER |
| 07. Other officer or key employee compensation (Part VI, line 15b | ALL VOLUNTEER |
| 08. Governing documents, etc, available to public (Part VI, line 19) | AVAILABLE ON REQUEST ARIZONA CORPORATION COMMISSION PAPERS AVAILABLE ON ACC WEBSITE |
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