Civic Intelligence

Music Is Art

EIN 06-1719187 • 501(c)3 • Buffalo, NY

Profile

Music is Art will help reshape and explore music's cultural, social and educational impact on our community.

510 Franklin StreetBuffalo, NY 14202

musicisart.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

91st percentile

0.76x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

86th percentile

0.17x

Higher debt load relative to revenue than 86% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

50th percentile

1.7%

Higher net margin than 50% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

73rd percentile

15%

Faster asset growth than 73% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

48th percentile

-2.2%

Faster revenue growth than 48% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets91st percentile

Assets

Up

$54,347

Up $6,993 (+15%) from 2023

Liabilities

Up

$41,305

Up $2,910 (+7.6%) from 2023

Net Assets

Up

$13,042

Up $4,083 (+46%) from 2023

Operations
Liabilities / Revenue86th percentileNet Margin50th percentile

Revenue

Down

$238,547

Down $5,298 (-2.2%) from 2023

Expenses

Up

$234,464

Up $9,624 (+4.3%) from 2023

Net Income

Down

$4,083

Down $14,922 (-79%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth73rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$100K$50K$0-$50KAssets 2010: $40,005Liabilities 2010: $5,088Net Assets 2010: $34,9172010Assets 2011: $41,950Liabilities 2011: $26,355Net Assets 2011: $15,5952011Assets 2012: $14,506Liabilities 2012: $32,641Net Assets 2012: -$18,1352012Assets 2013: $12,251Liabilities 2013: $45,816Net Assets 2013: -$33,5652013Assets 2014: $36,695Liabilities 2014: $27,332Net Assets 2014: $9,3632014Assets 2015: $32,925Liabilities 2015: $27,396Net Assets 2015: $5,5292015Assets 2016: $32,607Liabilities 2016: $29,409Net Assets 2016: $3,1982016Assets 2017: $57,604Liabilities 2017: $33,236Net Assets 2017: $24,3682017Assets 2018: $52,753Liabilities 2018: $46,912Net Assets 2018: $5,8412018Assets 2019: $48,607Liabilities 2019: $42,180Net Assets 2019: $6,4272019Assets 2020: $18,751Liabilities 2020: $39,942Net Assets 2020: -$21,1912020Assets 2021: $31,696Liabilities 2021: $39,020Net Assets 2021: -$7,3242021Assets 2022: $28,348Liabilities 2022: $38,394Net Assets 2022: -$10,0462022Assets 2023: $47,354Liabilities 2023: $38,395Net Assets 2023: $8,9592023Assets 2024: $54,347Liabilities 2024: $41,305Net Assets 2024: $13,0422024

Highlighted filing

2024

Assets$54,347
Liabilities$41,305
Net Assets$13,042
Open 2024 Filing

Operations Trend

Revenue Growth48th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KExpenses 2010: $180,2412010Expenses 2011: $183,7102011Revenue 2012: $208,608Expenses 2012: $242,338Net Income 2012: -$33,7302012Revenue 2013: $144,678Expenses 2013: $160,108Net Income 2013: -$15,4302013Revenue 2014: $170,880Expenses 2014: $156,593Net Income 2014: $14,2872014Revenue 2015: $235,546Expenses 2015: $242,053Net Income 2015: -$6,5072015Revenue 2016: $272,615Expenses 2016: $274,946Net Income 2016: -$2,3312016Revenue 2017: $212,688Expenses 2017: $191,518Net Income 2017: $21,1702017Revenue 2018: $212,316Expenses 2018: $230,843Net Income 2018: -$18,5272018Revenue 2019: $192,925Expenses 2019: $192,339Net Income 2019: $5862019Revenue 2020: $139,371Expenses 2020: $166,989Net Income 2020: -$27,6182020Revenue 2021: $204,028Expenses 2021: $190,161Net Income 2021: $13,8672021Revenue 2022: $245,166Expenses 2022: $247,888Net Income 2022: -$2,7222022Revenue 2023: $243,845Expenses 2023: $224,840Net Income 2023: $19,0052023Revenue 2024: $238,547Expenses 2024: $234,464Net Income 2024: $4,0832024

Highlighted filing

2024

Revenue$238,547
Expenses$234,464
Net Income$4,083
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$54,347
Liabilities
$41,305
Net assets
$13,042
Revenue
$238,547
Expenses
$234,464
Net income
$4,083
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.54$0.41$0.13$2.39$2.34$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.47$0.38$0.09$2.44$2.25$0.19
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.38$0.10$2.45$2.48$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.32$0.39$0.07$2.04$1.90$0.14
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$0.40$0.21$1.39$1.67$0.28
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.49$0.42$0.06$1.93$1.92$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.53$0.47$0.06$2.12$2.31$0.19
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.58$0.33$0.24$2.13$1.92$0.21
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.33$0.29$0.03$2.73$2.75$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.33$0.27$0.06$2.36$2.42$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.37$0.27$0.09$1.71$1.57$0.14
2013Detailed filing. Detailed filing data is available for this year.$0.12$0.46$0.34$1.45$1.60$0.15
2012Summary only. Only limited summary data is available for this year.$0.15$0.33$0.18$2.09$2.42$0.34
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.26$0.16$1.84
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.05$0.35$1.80
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jul 22, 2024
Return Version
2023v5.1
Gross Receipts
$249,747
Mission and Program Overview

Mission

Music is art will help explore and reshape music's cultural, social, and educational impact on our community.

The mission of music is art is to create opportunities that fuel the unifying power of music in our region.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$16,644$34,648▲ $18,004
Inventories for Sale or Use$4,493$4,493→ $0
Prepaid Expenses and Deferred Charges$4,454$4,456▲ $2
Pledges and Grants Receivable$2,300$3,300▲ $1,000
Land, Buildings, and Equipment, Net$457$457→ $0
Total Assets$28,348$47,354▲ $19,006
Liabilities
Unsecured Notes Loans Payable$38,394$39,022▲ $628
Accounts Payable and Accrued Expenses-$-627-
Total Liabilities$38,394$38,395▲ $1
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-10,046$8,959▲ $19,005
Total Net Assets Fund Balance$-10,046$8,959▲ $19,005
Total Liabilities and Net Assets / Fund Balance$28,348$47,354▲ $19,006

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$457$3,262-
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tracy FletcherExecutive DirectorFT$71,108$6,299$77,407

Board Members and Trustees

NameTitle
Jill CasulloBoard Chair
Robby TakacFounder and President
Erin GormleyVice Chair
Adrienne SalmonBoard Member
Bob SilvestriBoard Member
Carol FilipBoard Member
Elijah HooksBoard Member
Eric CrittendenBoard Member
Gitti BarrellBoard Member
Jeff MiersBoard Member
Jeffrey R ProctorBoard Member
Katie BuseckBoard Member
Marc HuntBoard Member
Michael AudetBoard Member
Michael FarrowBoard Member
Phil AgugliaBoard Member
Rishon Odel NorthingtonBoard Member
Robert ZielinskiBoard Member
Roderick BonnerBoard Member
Liz ColosimoSecretary
Tom VarcoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$229,684
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$14,161
All Other Contributions
$128,296
Change in Net Assets
$19,005
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$120,594
Salaries, Compensation, and Employee Benefits$104,246
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$60,440$10,668-$71,108
Other Salaries and Wages$26,500--$26,500
Occupancy-$7,447-$7,447
Office Expenses-$6,759-$6,759
Other Employee Benefits$5,354$945-$6,299
Insurance-$5,669-$5,669
Interest-$1,941-$1,941
All Other Expenses$1,347--$1,347
Other Expenses$1,346--$1,346
Information Technology-$1,241-$1,241
Fees for Services Other$825--$825
Payroll Taxes$288$51-$339
Conferences and Meetings-$135-$135
Travel-$20-$20
Total Functional Expenses$189,964$34,876$0$224,840
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Festival Fundraiser$50,307-$0-
Total Events$50,307---
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The 990 is distributed to all board members by email for review prior to filing.”

Form 990, Part VI, Section B, Line 15A

“The executive committee evaluates the performance of and reviews the compensation of the executive director and compares it to similar organizations to determine the appropriate compensation package.”

Form 990, Part VI, Section C, Line 19

“The organization makes the governing documents, conflict of interest policy and financial statement available upon request.”

Filing and Contact Details

Filer

Filer Name
Music Is Art
EIN
06-1719187
Phone
7168703600
Address
510 FRANKLIN STREET, BUFFALO, NY 14202

Signing Officer

Name
Tracy Fletcher
Title
Executive Director
Phone
7169980351
Signed
2024-07-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tracy Fletcher
Formed
2004
Legal Domicile
Ny
Voting Board Members
21
Independent Board Members
21
Employees
2
Volunteers
33

Preparer

Firm
Bonadio & Co Llp
Address
100 CORPORATE PARKWAY SUITE 200, AMHERST, NY 14226
Preparer
Mark Perez
Phone
7162506600
Raw XML AppendixShowing 400 of 508 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/AllOtherContributionsAmt0128296
IRS990/AllOtherExpensesGrp/ProgramServicesAmt01347
IRS990/AllOtherExpensesGrp/TotalAmt01347
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0TRACY FLETCHER
IRS990/BooksInCareOfDetail/PhoneNum07169980351
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0510 FRANKLIN STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0BUFFALO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
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IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt010668
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IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt071108
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
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IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContriRptFundraisingEventAmt050307
IRS990/CostOfGoodsSoldAmt05902
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0229684
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0120594
IRS990/CYOtherRevenueAmt014161
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt019005
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IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0243845
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
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IRS990/ExpenseAmt0178717
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0825
IRS990/FeesForServicesOtherGrp/TotalAmt0825
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
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