Liabilities / Assets
60th percentile
Higher debt load relative to assets than 60% of similar nonprofits.
World Music Inc
EIN 22-3036665 • 501(c)3 • Cambridge, MA
Profile
The presentation of a multi-disciplinary and culturally diverse performing arts series that connects performing artists from many cultures and disciplines with the diverse communities of greater boston.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.13x
Liabilities / Revenue
56th percentile
Higher debt load relative to revenue than 56% of similar nonprofits.
Net Margin
66th percentile
Higher net margin than 66% of similar nonprofits.
Top Officer Pay
94th percentile
Higher top officer pay than 94% of similar nonprofits.
Top officer pay equals 9.7% of source-year revenue.
Asset Growth
70th percentile
Faster asset growth than 70% of similar nonprofits.
Revenue Growth
69th percentile
Faster revenue growth than 69% of similar nonprofits.
Balance Sheet
Assets
Up$2,441,767
Up $261,177 (+12%) from 2023
Liabilities
Down$314,795
Down $203,180 (-39%) from 2023
Net Assets
Up$2,126,972
Up $464,357 (+28%) from 2023
Revenue
Up$2,867,522
Up $520,795 (+22%) from 2023
Expenses
Up$2,478,898
Up $210,210 (+9.3%) from 2023
Net Income
Up$388,624
Up $310,585 (+398%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
- Assets
- $2,441,767
- Liabilities
- $314,795
- Net assets
- $2,126,972
- Revenue
- $2,867,522
- Expenses
- $2,478,898
- Net income
- $388,624
Latest Detailed Filing
The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2021 to Jun 30, 2022
- Signed
- May 15, 2023
- Return Version
- 2021v4.2
- Gross Receipts
- $2,657,568
Mission and Program Overview
Mission
The presentation of a multi-disciplinary and culturally diverse performing arts series that connects performing artists from many cultures and disciplines with the diverse communities of greater Boston.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $860,328 | $1,636,898 | ▲ $776,570 |
| Pledges and Grants Receivable | $18,000 | $96,774 | ▲ $78,774 |
| Accounts Receivable | $8,883 | $71,169 | ▲ $62,286 |
| Land, Buildings, and Equipment, Net | $5,906 | $25,585 | ▲ $19,679 |
| Prepaid Expenses and Deferred Charges | $15,258 | $14,204 | ▼ $1,054 |
| Cash and Non-Interest-Bearing Accounts | $144,450 | $-12,593 | ▼ $157,043 |
| Total Assets | $1,052,825 | $1,832,037 | ▲ $779,212 |
| Liabilities | |||
| Deferred Revenue | $58,861 | $154,351 | ▲ $95,490 |
| Accounts Payable and Accrued Expenses | $86,703 | $117,447 | ▲ $30,744 |
| Other Liabilities | $107,168 | $0 | ▼ $107,168 |
| Total Liabilities | $252,732 | $271,798 | ▲ $19,066 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $782,093 | $1,444,219 | ▲ $662,126 |
| Net Assets With Donor Restrictions | $18,000 | $116,020 | ▲ $98,020 |
| Total Net Assets Fund Balance | $800,093 | $1,560,239 | ▲ $760,146 |
| Total Liabilities and Net Assets / Fund Balance | $1,052,825 | $1,832,037 | ▲ $779,212 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $25,585 | $59,782 | $85,367 |
| Other Land Buildings | $0 | - | - |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2021 | $18,000 | - | - | $18,000 | - |
| 2020 | $18,000 | - | - | - | $18,000 |
| 2019 | $218,000 | $52,700 | - | $252,700 | $18,000 |
| 2018 | $418,912 | $559,550 | - | $760,462 | $218,000 |
| 2017 | $236,400 | $834,375 | - | $651,863 | $418,912 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Maure Aronson | Founder and Director of Artistic Programs | FT | $196,244 | $9,812 | $206,056 |
| Maure Aronson | Founder and Director of Artistic Pro | - | $196,244 | $9,812 | $206,056 |
| Constance Chin | Chief Executive Officer | FT | $189,000 | - | $189,000 |
Board Members and Trustees
| Name | Title |
|---|---|
| Nagesh Mahanthappa | President |
| Alan Geismer | Board Member |
| Andrea Itano | Board Member |
| Jean Appolon | Board Member |
| Purnima Thakre | Board Member |
| Yusuf Abudi | Board Member |
| Eric Klotch | Secretary |
| Edith Joyce | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $2,033,238
- Program Service Revenue
- $621,858
- Investment Income
- $2,472
- Other Revenue
- $0
- All Other Contributions
- $509,365
- Change in Net Assets
- $791,284
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $2,657,568
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Total Revenue per Audited Statements
- $2,657,568
- Total Revenue per Form 990
- $2,657,568
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $1,040,941 |
| Salaries, Compensation, and Employee Benefits | $825,343 |
| Total Fundraising Expense | $6,236 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $874,905 | $88,439 | $6,236 | $969,580 |
| Other Salaries and Wages | $425,937 | $229,351 | - | $655,288 |
| Payroll Taxes | $89,839 | $52,842 | - | $142,681 |
| Occupancy | $28,065 | $28,066 | - | $56,131 |
| Pension Plan Contributions | $14,508 | $12,866 | - | $27,374 |
| Fees for Services Accounting | - | $9,826 | - | $9,826 |
| Depreciation Depletion | - | $3,352 | - | $3,352 |
| Travel | - | $2,052 | - | $2,052 |
| Total Functional Expenses | $1,433,254 | $426,794 | $6,236 | $1,866,284 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,866,284 |
| Total Expenses per Audited Statements | $1,866,284 |
| Total Expenses per Form 990 | $1,866,284 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Interested-Person Transactions
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Substantial contributor | Board member | Contribution | No | $12,900 |
| Substantial contributor | Board member | Contribution | No | $10,104 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- Yes
- 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
- Yes
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section B, line 11B
“The completed Form 990 will be presented to the Board of Directors prior to its filing.”
Form 990, Part VI, Section B, line 12C
“Board members are required to sign an acknowledgement form on an annual basis that no conflicts of interest exist. Board members shall refrain from obtaining any list of clients for personal or private solicitation purposes at any time during their affiliation.”
Form 990, Part VI, Section B, line 15A
“Board members evaluate Executive Director performance annually and determine salary and bonus compensation.”
Form 990, Part VI, Section C, line 19
“The Organization makes its governing documents, policy statements, and financial statements available to the public upon request in writing to the Executive Director at the Organization's mailing address.”
Filing and Contact Details
Filer
- Filer Name
- World Music Inc
- EIN
- 22-3036665
- Phone
- 6178764275
- Address
- 720 Massachusetts Avenue, Cambridge, MA 02139
- Doing Business As
- Global Arts Live
Signing Officer
- Name
- Constance Chin
- Title
- Chief Executive Officer
- Phone
- 6178764275
- Signed
- 2023-05-15
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Constance Chin
- Formed
- 1990
- Legal Domicile
- Ma
- Voting Board Members
- 9
- Independent Board Members
- 9
- Employees
- 20
- Volunteers
- 0
Preparer
- Firm
- LCW CPAs
- Address
- 303 Canal Street Suite 200, Lawrence, MA 01840
- Preparer
- James J Mocera CPA
- Phone
- 9786898822
Supplemental Narrative
Additional Explanations
Form 990, Part IX, line 11G
“Production Expenses: Program service expenses 282,440. Management and general expenses 0. Fundraising expenses 0. Total expenses 282,440. Fundraising expenses: Program service expenses 0. Management and general expenses 0. Fundraising expenses 6,236. Total expenses 6,236. Artist Fees: Program service expenses 353,449. Management and general expenses 0. Fundraising expenses 0. Total expenses 353,449. Artist Travel and Lodging: Program service expenses 39,154. Management and general expenses 0. Fundraising expenses 0. Total expenses 39,154. Consulting: Program service expenses 4,625. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,625. Other miscellaneous expense: Program service expenses 0. Management and general expenses 56,143. Fundraising expenses 0. Total expenses 56,143. Admin office supplies: Program service expenses 0. Management and general expenses 4,494. Fundraising expenses 0. Total expenses 4,494. Telephone and internet: Program service expenses 0. Management and general expenses 3,606. Fundraising expenses 0. Total expenses 3,606. Postage and delivery: Program service expenses 0. Management and general expenses 5,430. Fundraising expenses 0. Total expenses 5,430. Dues and subscriptions: Program service expenses 0. Management and general expenses 3,370. Fundraising expenses 0. Total expenses 3,370. Insurance: Program service expenses 0. Management and general expenses 2,304. Fundraising expenses 0. Total expenses 2,304. Bank Fees: Program service expenses 0. Management and general expenses 13,092. Fundraising expenses 0. Total expenses 13,092. Marketing Postage: Program service expenses 22,822. Management and general expenses 0. Fundraising expenses 0. Total expenses 22,822. Marketing Printing: Program service expenses 27,599. Management and general expenses 0. Fundraising expenses 0. Total expenses 27,599. Marketing Advertising: Program service expenses 96,807. Management and general expenses 0. Fundraising expenses 0. Total expenses 96,807. Other marketing expense: Program service expenses 48,009. Management and general expenses 0. Fundraising expenses 0. Total expenses 48,009.”
Form 990, Part XI, line 9:
“Beginning net assets allocated to related Organization FED ID# 86-2767219 -31,140.”
990 Part XII, Line 2C
“No changes to the process in place”
Part IX, Line 7, Salaries and Wages
“Total Salaries and wages expense equal $795,159. The difference between $795,159 and the reported amount of $655,288 on page 10 is picked up on a related Organization's Form 990 in the amount of $139,871. The related Organization is a non-profit with Federal ID # 86-2767219.”
Financial Statement Notes
Part X, Line 2:
“The Organization evaluates its uncertain tax positions using the provisions of ASC 450, "Contingencies". Accordingly, a loss contingency is recognized when it is probable that a liability has been incurred as of the date of the financial statements and the amount of the loss can be reasonably estimated. The amount recognized is subject to estimate and management judgment with respect to the likely outcome of each uncertain tax position. The amount that is ultimately sustained for an individual uncertain tax position or for all uncertain tax positions in the aggregate could differ from the amount recognized. As of June 30, 2022, the Organization had no material unrecognized tax benefits and no adjustments to liabilities or operations were required under ASC 740. The Organization's practice was and continues to be to recognize interest and penalty expenses related to uncertain tax positions in income tax expense, which were zero for the years ended June 30, 2022.”
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The Organization evaluates its uncertain tax positions using the provisions of ASC 450, "Contingencies". Accordingly, a loss contingency is recognized when it is probable that a liability has been incurred as of the date of the financial statements and the amount of the loss can be reasonably estimated. The amount recognized is subject to estimate and management judgment with respect to the likely outcome of each uncertain tax position. The amount that is ultimately sustained for an individual uncertain tax position or for all uncertain tax positions in the aggregate could differ from the amount recognized. As of June 30, 2022, the Organization had no material unrecognized tax benefits and no adjustments to liabilities or operations were required under ASC 740. The Organization's practice was and continues to be to recognize interest and penalty expenses related to uncertain tax positions in income tax expense, which were zero for the years ended June 30, 2022. |
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