Civic Intelligence

Musicopia Inc.

990 • Fiscal year 2018 • EIN 23-7397981

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 27, 2018

Organization ProfileWWW.MUSICOPIA.NET
2001 Market Street Suite 700Philadelphia, PA 19103

(215) 829-9522

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

29th percentile

0.01x

Higher debt load relative to assets than 29% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

23rd percentile

0.01x

Higher debt load relative to revenue than 23% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

76th percentile

18%

Higher net margin than 76% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2018

Asset Growth

87th percentile

31%

Faster asset growth than 87% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

89th percentile

55%

Faster revenue growth than 89% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets29th percentile

Assets

Up

$1,147,706

Up $271,168 (+31%) from 2017

Net Assets

Up

$1,131,447

Up $262,037 (+30%) from 2017

Liabilities

Up

$16,259

Up $9,131 (+128%) from 2017

Revenue And Expenses
Liabilities / Revenue23rd percentileNet Margin76th percentile

Revenue

Up

$1,445,983

Up $511,975 (+55%) from 2017

Expenses

Up

$1,183,946

Up $208,051 (+21%) from 2017

Net Income

Up

$262,037

Up $303,924 (+726%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth87th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2010: $287,815Liabilities 2010: $21,246Net Assets 2010: $266,5692010Assets 2012: $378,569Liabilities 2012: $17,381Net Assets 2012: $361,1882012Assets 2013: $555,865Liabilities 2013: $42,032Net Assets 2013: $513,8332013Assets 2014: $603,002Liabilities 2014: $76,020Net Assets 2014: $526,9822014Assets 2015: $1,030,358Liabilities 2015: $65,263Net Assets 2015: $965,0952015Assets 2016: $938,491Liabilities 2016: $27,194Net Assets 2016: $911,2972016Assets 2017: $876,538Liabilities 2017: $7,128Net Assets 2017: $869,4102017Assets 2018: $1,147,706Liabilities 2018: $16,259Net Assets 2018: $1,131,4472018Assets 2019: $970,344Liabilities 2019: $5,136Net Assets 2019: $965,2082019Assets 2020: $881,113Liabilities 2020: $169,923Net Assets 2020: $711,1902020Assets 2021: $1,211,790Liabilities 2021: $116,891Net Assets 2021: $1,094,8992021Assets 2022: $886,541Liabilities 2022: $27,053Net Assets 2022: $859,4882022Assets 2023: $670,068Liabilities 2023: $47,504Net Assets 2023: $622,5642023Assets 2024: $918,716Liabilities 2024: $27,499Net Assets 2024: $891,2172024

Highlighted filing

2018

Assets$1,147,706
Liabilities$16,259
Net Assets$1,131,447
Open 2018 Filing

Operations Trend

Revenue Growth89th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $808,7452010Expenses 2012: $651,5442012Expenses 2013: $749,8922013Revenue 2014: $895,100Expenses 2014: $881,951Net Income 2014: $13,1492014Revenue 2015: $1,581,658Expenses 2015: $1,143,545Net Income 2015: $438,1132015Revenue 2016: $742,137Expenses 2016: $795,935Net Income 2016: -$53,7982016Revenue 2017: $934,008Expenses 2017: $975,895Net Income 2017: -$41,8872017Revenue 2018: $1,445,983Expenses 2018: $1,183,946Net Income 2018: $262,0372018Revenue 2019: $1,050,521Expenses 2019: $1,216,760Net Income 2019: -$166,2392019Revenue 2020: $871,697Expenses 2020: $1,125,715Net Income 2020: -$254,0182020Revenue 2021: $1,595,061Expenses 2021: $1,211,352Net Income 2021: $383,7092021Revenue 2022: $1,214,458Expenses 2022: $1,449,869Net Income 2022: -$235,4112022Revenue 2023: $1,357,828Expenses 2023: $1,594,752Net Income 2023: -$236,9242023Revenue 2024: $2,072,144Expenses 2024: $1,803,491Net Income 2024: $268,6532024

Highlighted filing

2018

Revenue$1,445,983
Expenses$1,183,946
Net Income$262,037
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 27, 2018
Return Version
2017v2.3
Gross Receipts
$1,464,122
Mission and Program Overview

Mission

Musicopias mission is to provide equitable access to music education and enrichment, encouraging self-confidence, global awareness, dedication and joy in pre-k to 12th grade students and their communities. In 1974, musicopia envisions transformative arts programs in all school communities promoting a culture of creativity, mutual respect, dedication, and joy.

Musicopia's mission is to provide children with the opportunity to learn and play music which inspires dedication, self-confidence, and creative exploration and fosters a life-long involvement in the arts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$263,950$608,200▲ $344,250
Savings and Temporary Cash Investments$439,771$453,484▲ $13,713
Cash and Non-Interest-Bearing Accounts$156,657$50,116▼ $106,541
Accounts Receivable$16,160$35,906▲ $19,746
Total Assets$876,538$1,147,706▲ $271,168
Liabilities
Escrow Account Liability$1,971$10,421▲ $8,450
Accounts Payable and Accrued Expenses$5,157$5,838▲ $681
Total Liabilities$7,128$16,259▲ $9,131
Net Assets / Fund Balance
Temporarily Rstr Net Assets$399,085$745,451▲ $346,366
Unrestricted Net Assets$470,325$385,996▼ $84,329
Total Net Assets Fund Balance$869,410$1,131,447▲ $262,037
Total Liabilities and Net Assets / Fund Balance$876,538$1,147,706▲ $271,168

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$6,977$6,977
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Denise KinneyExecutive DiPT$90,406$90,406
Joan HayTreasurerPT$47,334$47,334

Board Members and Trustees

NameTitle
Ebony LeeChair
Brian CamfieldCo-chair
Catherine BrohCo-chair
Charles ShupeCo-chair
Danielle KalishCo-chair
Gui ValladaresCo-chair
James E Cauley JrCo-chair
Jeffrey GrossmanCo-chair
Staci WilhelmCo-chair
Alex MitnickBoard Member
Alexandra DayBoard Member
Belle AlvarezBoard Member
Brian AguilarBoard Member
David DistefanoBoard Member
Frank J MurphyBoard Member
Jeffrey Freedman EsqBoard Member
John DembowBoard Member
Joseph LongoBoard Member
Leslie DonnellBoard Member
Lynne MillardBoard Member
Razelle Frankl PhdBoard Member
Sherry EffronBoard Member
Stephen G HartBoard Member
Tracey SantilliBoard Member
Zoe PappasBoard Member
Jane BrooksCo-founder
Joyce BurdCo-founder
VALERIE D'AMICOSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,228,617
Program Service Revenue
$231,841
Investment Income
$3,664
Other Revenue
$-18,139
All Other Contributions
$1,151,047
Change in Net Assets
$262,037

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table689$79,720Market Value
Other Non Cash Contri Table61$1,090Market Value
Clothing and Household Goods-$281Market Value
Total Noncash Contributions750$81,091-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,445,983
Revenue Not Reported on Form 990
$26,313
Total Revenue per Audited Statements
$1,472,296
Total Revenue per Form 990
$1,445,983
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$749,473
Salaries, Compensation, and Employee Benefits$434,473
Total Fundraising Expense$81,661
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$417,646$8,856$2,502$429,004
Other Salaries and Wages$209,574$51$41,053$250,678
Current Officers, Directors, Trustees, and Key Employees$53,740$65,247$18,754$137,741
Payroll Taxes$22,522$5,007$8,060$35,589
Travel$19,808--$19,808
Office Expenses$7,795$4,026$4,375$16,196
Conferences and Meetings$9,257$2,420$1,816$13,493
Information Technology$3,419$2,594$4,637$10,650
Other Employee Benefits$10,465--$10,465
Fees for Services Accounting-$6,850-$6,850
Insurance-$6,835-$6,835
All Other Expenses$35$4,275$309$4,619
Other Expenses$32,007$4,147$90$4,147
Advertising$75-$65$140
Interest-$140-$140
Total Functional Expenses$991,717$110,568$81,661$1,183,946

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,210,259
Expenses per Audited Statements$1,183,946
Total Expenses per Form 990$1,183,946
Expenses Not Reported on Form 990$26,313
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$18,139
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
High Note$19,153-$8,344-
Mso Event$5,758-$2,539-
Total Events$41,277-$18,139$-18,139
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
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
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, Page 6, Part VI, Line 1A

“Pursuant to the organization's bylaws, the executive committee, which consists only of directors, is authorized to act for the board between its regular meetings.”

Form 990, Page 6, Part VI, Line 11B

“The form 990 is prepared by independent accountants and reviewed by tax counsel. The form 990 is reviewed by the executive director and board chair then the entire board prior to submission.”

Form 990, Page 6, Part VI, Line 12C

“Each board member and the executive director completes a d&o with disclosure statement annually. Additionally, potential conflicts are consistently discussed throughout the year.”

Form 990, Page 6, Part VI, Line 15A

“Compensation for the president, treasurer and secretary is determined by the executive committee based on the review of compensation from comparable organizations. The president, treasurer and secretary are not voting members of the board and do not participate in those deliberations.”

Form 990, Page 6, Part VI, Line 15B

“All officer and key employee salaries are determined by the executive committee based on review of compensation from comparable organizations. The officers are nonvoting and do not participate in those deliberations.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are available for public inspection, by appointment during regular business hours. In addition, financial statements and 990s are available via guidestar, www.guidestar.org and the foundation center, www.foundationcenter.org.”

Filing and Contact Details

Filer

Filer Name
Musicopia Inc
EIN
23-7397981
Phone
2158299522
Address
2001 MARKET STREET SUITE 700, PHILADELPHIA, PA 19103

Signing Officer

Name
Denise Kinney
Title
Executive Director
Phone
2158299522
Signed
2018-11-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Denise Kinney
Formed
1974
Legal Domicile
Pa
Voting Board Members
26
Independent Board Members
26
Employees
20
Volunteers
65

Preparer

Firm
Brinker Simpson & Company LLC
Address
940 W SPROUL RD STE 101, SPRINGFIELD, PA 19064-1211
Preparer
Cathy Seiler CPA
Phone
6105445900
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Administrative services for controlled affiliate - musicopia provides administrative services for arts in schools collaborative, a controlled affiliate of the organization.”

Form 990, Part IX, Line 11G

“Independent contractors 392,646 8,856 2,502 professional services 25,000 0 0 total 417,646 8,856 2,502”

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 2B

“Musicopia administers funds for all city orchestra. Musicopia does not retain title to these funds and performs solely as fiscal agent.”

Schedule D, Page 3, Part X

“The organization is a not-for-profit organization that is exempt from income taxes under section 501(c)(3) of the internal revenue code and classified by the internal revenue service as other than a private foundation. As required by the fasb accounting standards codification, entities are required to determine whether it is more likely than not that a tax position will be sustained upon examination by the appropriate taxing authorities before any part of the benefit can be recorded in the financial statements. It also provides guidance on the recognition, measurement, and classification of income tax uncertainties, along with any related interest or penalties. This standard had no impact on the organization's financial statements. The organization's federal tax return is subject to audit by taxing authorities. The organization's returns open audit periods are for the fiscal years ending june 30, 2015-2017.”

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IRS990/MissionDesc0MUSICOPIA'S MISSION IS TO PROVIDE CHILDREN WITH THE OPPORTUNITY TO LEARN AND PLAY MUSIC WHICH INSPIRES DEDICATION, SELF-CONFIDENCE, AND CREATIVE EXPLORATION AND FOSTERS A LIFE-LONG INVOLVEMENT IN THE ARTS.
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Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,147,706
Liabilities
$16,259
Net assets
$1,131,447
Revenue
$1,445,983
Expenses
$1,183,946
Net income
$262,037
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.03$0.89$2.07$1.80$0.27
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.67$0.05$0.62$1.36$1.59$0.24
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.89$0.03$0.86$1.21$1.45$0.24
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.12$1.09$1.60$1.21$0.38
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.88$0.17$0.71$0.87$1.13$0.25
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.01$0.97$1.05$1.22$0.17
2018Detailed filing. Detailed filing data is available for this year.$1.15$0.02$1.13$1.45$1.18$0.26
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.88$0.01$0.87$0.93$0.98$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.94$0.03$0.91$0.74$0.80$0.05
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$0.07$0.97$1.58$1.14$0.44
2014Detailed filing. Detailed filing data is available for this year.$0.60$0.08$0.53$0.90$0.88$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.04$0.51$0.75
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.02$0.36$0.65
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.02$0.27$0.81
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2018 filings • 501(c)3 • $1M-$5M nonprofits