Civic Intelligence

Dedham School of Music Incorporated

990 • Fiscal year 2013 • EIN 26-2755832

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 17, 2014

C/O Dedham Community House 671 HighSt02026

(781) 441-9372

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

67th percentile

11%

Higher net margin than 67% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

93rd percentile

$50,012

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 20.7% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

$78,439

No earlier filing loaded for comparison.

Net Assets

$78,439

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue

$241,535

No earlier filing loaded for comparison.

Expenses

$214,093

No earlier filing loaded for comparison.

Net Income

$27,442

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$100K$50K$0-$50KAssets 2013: $78,439Liabilities 2013: $0Net Assets 2013: $78,4392013Assets 2014: $76,287Liabilities 2014: $0Net Assets 2014: $76,2872014Assets 2016: $52,369Liabilities 2016: $1,020Net Assets 2016: $51,3492016Assets 2017: $24,380Liabilities 2017: $1,330Net Assets 2017: $23,0502017Assets 2018: $17,284Liabilities 2018: $1,654Net Assets 2018: $15,6302018Assets 2019: $11,298Liabilities 2019: $2,630Net Assets 2019: $8,6682019Assets 2020: $22,908Liabilities 2020: $34,106Net Assets 2020: -$11,1982020Assets 2021: $43,347Liabilities 2021: $33,200Net Assets 2021: $10,1472021Assets 2022: $69,063Liabilities 2022: $329Net Assets 2022: $68,7342022Assets 2023: $90,117Liabilities 2023: $933Net Assets 2023: $89,1842023Assets 2024: $75,259Liabilities 2024: $806Net Assets 2024: $74,4532024

Highlighted filing

2013

Assets$78,439
Liabilities$0
Net Assets$78,439

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2013: $241,535Expenses 2013: $214,093Net Income 2013: $27,4422013Revenue 2014: $245,490Expenses 2014: $247,642Net Income 2014: -$2,1522014Revenue 2016: $279,912Expenses 2016: $323,822Net Income 2016: -$43,9102016Revenue 2017: $266,547Expenses 2017: $294,846Net Income 2017: -$28,2992017Revenue 2018: $256,741Expenses 2018: $264,161Net Income 2018: -$7,4202018Revenue 2019: $262,133Expenses 2019: $269,095Net Income 2019: -$6,9622019Revenue 2020: $230,566Expenses 2020: $250,432Net Income 2020: -$19,8662020Revenue 2021: $195,487Expenses 2021: $174,142Net Income 2021: $21,3452021Revenue 2022: $233,791Expenses 2022: $175,204Net Income 2022: $58,5872022Revenue 2023: $245,685Expenses 2023: $225,624Net Income 2023: $20,0612023Revenue 2024: $245,799Expenses 2024: $260,530Net Income 2024: -$14,7312024

Highlighted filing

2013

Revenue$241,535
Expenses$214,093
Net Income$27,442
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 17, 2014
Return Version
2013v3.0
Gross Receipts
$243,683
Mission and Program Overview

Mission

Dedham school of music provides an environment for people of all ages, abilities, and means to learn, play, and enjoy music.

To teach people of all ages about the fine art of music by providing instruction and music lessons to anyone who wants to learn.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$39,342$59,829▲ $20,487
Land, Buildings, and Equipment, Net$11,655$18,610▲ $6,955
Total Assets$50,997$78,439▲ $27,442
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$50,997$72,143▲ $21,146
Temporarily Rstr Net Assets-$6,296-
Total Net Assets Fund Balance$50,997$78,439▲ $27,442
Total Liabilities and Net Assets / Fund Balance$50,997$78,439▲ $27,442

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$18,610$9,416$28,026
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gabriella SannaExecutive DirectorPT$50,012$50,012

Board Members and Trustees

NameTitle
Margaret MatthewsPresident
Matthew MaguireTreasurer, Vice President
DirectorDavid Tierney
DirectorFred H. Wofford
DirectorFrederick T Civian
DirectorHenri Gough
DirectorMichael L. Butler
DirectorMichelle Persson Reilly
DirectorSharyn L. Duncan
Revenue and Support

Revenue Composition

Contributions and Grants
$58,426
Program Service Revenue
$176,166
Investment Income
$20
Other Revenue
$6,923
All Other Contributions
$58,426
Change in Net Assets
$27,442
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$182,813
Other Expenses$31,280
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$110,460$4,597-$115,057
Current Officers, Directors, Trustees, and Key Employees-$50,012-$50,012
Payroll Taxes$12,544$5,200-$17,744
Occupancy$9,323$4,609-$13,932
Depreciation Depletion$5,045--$5,045
Insurance-$2,072-$2,072
Office Expenses-$1,972-$1,972
Advertising$1,542--$1,542
Fees for Services Other-$354-$354
Other Expenses$2,843$261-$261
Total Functional Expenses$141,757$72,336$0$214,093
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$7,496
Fundraising Direct Expenses$2,148
Professional Fundraising Fees$0
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
Yes
Annual disclosure for covered persons
No
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
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 A, Line 4

The organization's by-laws were amended to limit a board of director's service to two consecutive 3 year terms.

Form 990, Part VI, Section B, Line 11

Form 990 is reviewed by the organization's president, treasurer, chairman of the finance committee and executive director.

Form 990, Part VI, Section B, Line 12C

All business of the organization is approved and/or reviewed by board of directors. Potential conflict of interest would be referenced to the organizations policy - and not approved, if such transaction, arrangement or policy would cause a violation of the policy.

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

The organization's board of directors review the executive director's performance and compensation at least annually. Note: there are no paid officers or other key employees in the organization.

Form 990, Part VI, Section C, Line 19

Financial statements are available for public inspection upon request.

Filing and Contact Details

Filer

EIN
26-2755832
Phone
7814419372

Signing Officer

Name
Margaret Matthews
Title
President
Phone
7814419372
Signed
2014-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Margaret Matthews
Formed
2008
Legal Domicile
Ma
Voting Board Members
9
Independent Board Members
9
Employees
29
Volunteers
9

Preparer

Preparer
Mark J Conklin CPA
Phone
6173386800
Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 3B

All income received supports the program of the organization.

FORM 990, PART XII, LINE 2C:

The organization has a "finance committee" which meets several times a year to recommend the budget and oversee the financial accounting and independent accounting of the organization's books and records.

Financial Statement Notes

Form 990, Schedule D - Part XIII

Uncertain tax positions the organization accounts for the effect of any uncertain tax positions based on a "more likely than not" threshold to the recognition of the tax positions being sustained based on the technical merits of the position under scrutiny by the applicable taxing authority. If a tax position or positions are deemed to result in uncertainties of those positions, the unrecognized tax benefit is estimated based on a "cumulative probability assessment" that aggregates the estimated tax liability for all uncertain tax positions. The organization has identified its tax status as a tax-exempt entity as a tax position; however, the organization has determined that such a tax position does not result in an uncertainty requiring recognition. The organization is not currently under examination by any taxing jurisdiction. The organization's federal and state tax returns are generally open for examination for three years following the date filed.

Raw XML Appendix398 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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IRS990ScheduleA/TotalSupportAmt0160554
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/OtherLandBuildingsGrp/BookValueAmt018610
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt09416
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt028026
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0UNCERTAIN TAX POSITIONS THE ORGANIZATION ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A "MORE LIKELY THAN NOT" THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A "CUMULATIVE PROBABILITY ASSESSMENT" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. THE ORGANIZATION HAS IDENTIFIED ITS TAX STATUS AS A TAX-EXEMPT ENTITY AS A TAX POSITION; HOWEVER, THE ORGANIZATION HAS DETERMINED THAT SUCH A TAX POSITION DOES NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. THE ORGANIZATION IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. THE ORGANIZATION'S FEDERAL AND STATE TAX RETURNS ARE GENERALLY OPEN FOR EXAMINATION FOR THREE YEARS FOLLOWING THE DATE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, SCHEDULE D - PART XIII
IRS990ScheduleD/TotalBookValueLandBuildingsAmt018610
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL INCOME RECEIVED SUPPORTS THE PROGRAM OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S BY-LAWS WERE AMENDED TO LIMIT A BOARD OF DIRECTOR'S SERVICE TO TWO CONSECUTIVE 3 YEAR TERMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS REVIEWED BY THE ORGANIZATION'S PRESIDENT, TREASURER, CHAIRMAN OF THE FINANCE COMMITTEE AND EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL BUSINESS OF THE ORGANIZATION IS APPROVED AND/OR REVIEWED BY BOARD OF DIRECTORS. POTENTIAL CONFLICT OF INTEREST WOULD BE REFERENCED TO THE ORGANIZATIONS POLICY - AND NOT APPROVED, IF SUCH TRANSACTION, ARRANGEMENT OR POLICY WOULD CAUSE A VIOLATION OF THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S BOARD OF DIRECTORS REVIEW THE EXECUTIVE DIRECTOR'S PERFORMANCE AND COMPENSATION AT LEAST ANNUALLY. NOTE: THERE ARE NO PAID OFFICERS OR OTHER KEY EMPLOYEES IN THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION HAS A "FINANCE COMMITTEE" WHICH MEETS SEVERAL TIMES A YEAR TO RECOMMEND THE BUDGET AND OVERSEE THE FINANCIAL ACCOUNTING AND INDEPENDENT ACCOUNTING OF THE ORGANIZATION'S BOOKS AND RECORDS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART V, LINE 3B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt06296
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt050997
IRS990/TotalAssetsEOYAmt078439
IRS990/TotalAssetsGrp/BOYAmt050997
IRS990/TotalAssetsGrp/EOYAmt078439
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt058426
IRS990/TotalEmployeeCnt029
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt072336
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0141757
IRS990/TotalFunctionalExpensesGrp/TotalAmt0214093
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt050997
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt078439
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0141757
IRS990/TotalProgramServiceRevenueAmt0176166
IRS990/TotalReportableCompFromOrgAmt050012
IRS990/TotalRevenueGrp/ExclusionAmt05348
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0177761
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0241535
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt050997
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt078439
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt050997
IRS990/UnrestrictedNetAssetsGrp/EOYAmt072143
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10C/O DEDHAM COMMUNITY HOUSE 671 HIGH
IRS990/USAddress/AddressLine20ST
IRS990/USAddress/City0DEDHAM
IRS990/USAddress/State0MA
IRS990/USAddress/ZIPCode002026
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0DEDHAMSCHOOLOFMUSIC.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MARGARET MATTHEWS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07814419372
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine10MUSIC ACCESS GROUP INC
ReturnHeader/Filer/BusinessNameControlTxt0MUSI
ReturnHeader/Filer/EIN0262755832
ReturnHeader/Filer/PhoneNum07814419372
ReturnHeader/Filer/USAddress/AddressLine10C/O DEDHAM COMMUNITY HOUSE 671 HIGH
ReturnHeader/Filer/USAddress/AddressLine20ST
ReturnHeader/Filer/USAddress/City0DEDHAM
ReturnHeader/Filer/USAddress/State0MA
ReturnHeader/Filer/USAddress/ZIPCode002026
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0042211907
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10MILLER WACHMAN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10100 CAMBRIDGE STREET 13TH FLOOR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0BOSTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0021142548
ReturnHeader/PreparerPersonGrp/PhoneNum06173386800
ReturnHeader/PreparerPersonGrp/PreparationDt02014-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK J CONKLIN CPA
ReturnHeader/ReturnTs02014-11-17T09:53:09-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

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