Civic Intelligence

Community Conservatory of Music

EIN 23-2510954 • 501(c)3 • Doylestown, PA

Profile

Quality education and appreciation of the visual and performing arts on a non discriminatory basis

4059 Skyron DriveDoylestown, PA 18902

www.myconservatory.org

Siviq Scores

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

Liabilities / Assets

76th percentile

0.22x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

67th percentile

0.07x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

51st percentile

4.7%

Higher net margin than 51% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

70th percentile

$55,918

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 8.7% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

42nd percentile

0.0%

Faster asset growth than 42% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2021

Revenue Growth

28th percentile

-8.1%

Faster revenue growth than 28% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2021

Assets

Up

$220,582

Up $99 (+0.0%) from 2019

Liabilities

Down

$47,723

Down $14,215 (-23%) from 2019

Net Assets

Up

$172,859

Up $14,314 (+9.0%) from 2019

Revenue

Down

$639,081

Down $118,223 (-16%) from 2019

Expenses

Down

$609,158

Down $122,989 (-17%) from 2019

Net Income

Up

$29,923

Up $4,766 (+19%) from 2019

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $318,871Liabilities 2011: $93,144Net Assets 2011: $225,7312011Assets 2012: $299,081Liabilities 2012: $1,679Net Assets 2012: $297,4022012Assets 2013: $127,453Liabilities 2013: $1,623Net Assets 2013: $125,8302013Assets 2014: $227,940Liabilities 2014: $112,250Net Assets 2014: $115,6902014Assets 2015: $224,777Liabilities 2015: $86,739Net Assets 2015: $138,0382015Assets 2016: $198,763Liabilities 2016: $77,812Net Assets 2016: $120,9512016Assets 2017: $193,088Liabilities 2017: $61,788Net Assets 2017: $131,3002017Assets 2018: $200,877Liabilities 2018: $67,489Net Assets 2018: $133,3882018Assets 2019: $220,483Liabilities 2019: $61,938Net Assets 2019: $158,5452019Assets 2021: $220,582Liabilities 2021: $47,723Net Assets 2021: $172,8592021

Highlighted filing

2021

Assets$220,582
Liabilities$47,723
Net Assets$172,859

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,000,238Expenses 2011: $1,013,738Net Income 2011: -$13,5002011Revenue 2012: $1,086,080Expenses 2012: $1,014,405Net Income 2012: $71,6752012Expenses 2013: $842,8852013Revenue 2014: $680,260Expenses 2014: $690,400Net Income 2014: -$10,1402014Revenue 2015: $740,510Expenses 2015: $718,195Net Income 2015: $22,3152015Revenue 2016: $741,854Expenses 2016: $758,941Net Income 2016: -$17,0872016Revenue 2017: $805,879Expenses 2017: $795,530Net Income 2017: $10,3492017Revenue 2018: $698,591Expenses 2018: $696,501Net Income 2018: $2,0902018Revenue 2019: $757,304Expenses 2019: $732,147Net Income 2019: $25,1572019Revenue 2021: $639,081Expenses 2021: $609,158Net Income 2021: $29,9232021

Highlighted filing

2021

Revenue$639,081
Expenses$609,158
Net Income$29,923

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Jan 11, 2022
Return Version
2020v4.1
Gross Receipts
$643,505
Mission and Program Overview

Mission

Quality education and appreciation of the visual and performing arts on a non discriminatory basis

Provide quality arts education and charitable outreach programs in music, art, drama and arts therapy regardless of ability or economic circumstances.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$164,788$157,674▼ $7,114
Cash and Non-Interest-Bearing Accounts$49,576$41,979▼ $7,597
Prepaid Expenses and Deferred Charges$11,221$11,310▲ $89
Total Assets$235,204$220,582▼ $14,622
Other Assets Total$9,619$9,619→ $0
Liabilities
Other Liabilities$92,270$47,723▼ $44,547
Total Liabilities$92,270$47,723▼ $44,547
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$142,934$172,859▲ $29,925
Total Net Assets Fund Balance$142,934$172,859▲ $29,925
Total Liabilities and Net Assets / Fund Balance$235,204$220,582▼ $14,622

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$157,674$198,844$356,518
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rachael GallagherExecutive DirectorFT$52,318$3,600$55,918

Board Members and Trustees

NameTitle
Rick ShoffPresident
Jas SzygielVice President
Bruce WartmanBoard Member
Glenn KingBoard Member
Howard SavinBoard Member
Shannon KishelBoard Member
Melissa KowalskiSecretary
Christopher PekulaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$86,574
Program Service Revenue
$520,928
Investment Income
$57
Other Revenue
$31,522
All Other Contributions
$86,574
Change in Net Assets
$29,923
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$466,196
Salaries, Compensation, and Employee Benefits$142,962
Total Fundraising Expense$50,446
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$239,435--$239,435
Other Salaries and Wages$60,000$22,800$37,200$120,000
Occupancy$87,882$10,246$5,123$103,251
Payroll Taxes$5,837$2,218$3,619$11,674
Other Employee Benefits$6,112$2,706$2,470$11,288
Fees for Services Legal-$10,407-$10,407
Depreciation Depletion$7,599$1,341-$8,940
All Other Expenses$5,623$1,051$557$7,231
Information Technology$4,824$1,378$689$6,891
Office Expenses$3,988$1,942$717$6,647
Fees for Services Accounting$1,423$4,821-$6,244
Insurance$2,090$2,554-$4,644
Other Expenses$4,624$0$0$4,624
Interest-$4,261-$4,261
Advertising$403-$71$474
Total Functional Expenses$492,987$65,725$50,446$609,158
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$4,424
Fundraising Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Loan Univest$45,516
Other$2,207
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
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

A complete copy of the full 990 is provide to the full board for review, prior to filing.

Form 990, Part VI, Section C, Line 19

All documents are available upon requests made directly to the organization.

Filing and Contact Details

Filer

Filer Name
Community Conservatory of Music
EIN
23-2510954
Phone
2153407979
Address
4059 SKYRON DRIVE, DOYLESTOWN, PA 18902

Signing Officer

Name
Rachael Gallagher
Title
Executive Director
Phone
2153407979
Signed
2022-01-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rachael Gallagher
Formed
1988
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
8
Employees
4
Volunteers
0

Preparer

Firm
Kreischer Miller
Address
100 WITMER ROAD SUITE 350, HORSHAM, PA 19044-2369
Preparer
Christopher M Pekula
Phone
2154414600
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Instructor fees: program service expenses 224,975. Management and general expenses 0. Fundraising expenses 0. Total expenses 224,975. Credit card fees: program service expenses 14,460. Management and general expenses 0. Fundraising expenses 0. Total expenses 14,460.

FORM 990, PART XI, LINE 9:

ROUNDING 2.

Raw XML AppendixShowing 400 of 439 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.

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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0512306
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt14400
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt24222
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt088132
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt04
IRS990/PYOtherExpensesAmt0494786
IRS990/PYOtherRevenueAmt035119
IRS990/PYProgramServiceRevenueAmt0540153
IRS990/PYRevenuesLessExpensesAmt0-15611
IRS990/PYSalariesCompEmpBnftPaidAmt0184233
IRS990/PYTotalExpensesAmt0679019
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0663408
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt029923
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0556874
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0157674
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0198844
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0356518
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt045516
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12207
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LOAN UNIVEST
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OTHER
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0157674
IRS990ScheduleD/TotalLiabilityAmt047723
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION RECIEVES GOVERNMENT GRANTS FOR VARIOUS SERVICES.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COMPLETE COPY OF THE FULL 990 IS PROVIDE TO THE FULL BOARD FOR REVIEW, PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL DOCUMENTS ARE AVAILABLE UPON REQUESTS MADE DIRECTLY TO THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INSTRUCTOR FEES: PROGRAM SERVICE EXPENSES 224,975. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 224,975. CREDIT CARD FEES: PROGRAM SERVICE EXPENSES 14,460. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,460.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ROUNDING 2.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0235204
IRS990/TotalAssetsEOYAmt0220582
IRS990/TotalAssetsGrp/BOYAmt0235204
IRS990/TotalAssetsGrp/EOYAmt0220582
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt086574
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt050446
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt065725
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0492987
IRS990/TotalFunctionalExpensesGrp/TotalAmt0609158
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt092270
IRS990/TotalLiabilitiesEOYAmt047723
IRS990/TotalLiabilitiesGrp/BOYAmt092270
IRS990/TotalLiabilitiesGrp/EOYAmt047723
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0142934
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0172859
IRS990/TotalOtherCompensationAmt03600
IRS990/TotalProgramServiceExpensesAmt0492987
IRS990/TotalProgramServiceRevenueAmt0520928
IRS990/TotalReportableCompFromOrgAmt052318
IRS990/TotalRevenueGrp/ExclusionAmt0-4367
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0556874
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0639081
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0235204
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0220582
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04059 SKYRON DRIVE

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