Civic Intelligence

Church Music Institute

EIN 26-2938610 • 501(c)3 • Dallas, TX

Profile

Church Music Institute (CMI) is dedicated to the advancement and stewardship of the best of sacred music for the use of worshipping Christian congregations training new generations of clergy, musicians, and laypersons for leading worship through workshops, courses, and conferences across the country supported by a virtual online reference library. CMI also archives choral and organ music and books and resources on liturgy and church music.

5923 Royal LaneDallas, TX 75230

www.churchmusicinstitute.org

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

20th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

88th percentile

48%

Higher net margin than 88% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

45th percentile

$35,000

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 6.9% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

77th percentile

18%

Faster asset growth than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

59th percentile

13%

Faster revenue growth than 59% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets19th percentile

Assets

Up

$2,080,799

Up $316,528 (+18%) from 2023

Liabilities

Down

$0

Down $3,130 (-100%) from 2023

Net Assets

Up

$2,080,799

Up $319,658 (+18%) from 2023

Operations
Liabilities / Revenue20th percentileNet Margin88th percentile

Revenue

Up

$506,011

Up $57,064 (+13%) from 2023

Expenses

Up

$265,493

Up $23,848 (+9.9%) from 2023

Net Income

Up

$240,518

Up $33,216 (+16%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth77th percentile

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

$3.0M$2.0M$1.0M$0Assets 2020: $1,055,038Liabilities 2020: $36,895Net Assets 2020: $1,018,1432020Assets 2021: $1,426,010Liabilities 2021: $38,346Net Assets 2021: $1,387,6642021Assets 2022: $1,435,837Liabilities 2022: $0Net Assets 2022: $1,435,8372022Assets 2023: $1,764,271Liabilities 2023: $3,130Net Assets 2023: $1,761,1412023Assets 2024: $2,080,799Liabilities 2024: $0Net Assets 2024: $2,080,7992024

Highlighted filing

2024

Assets$2,080,799
Liabilities$0
Net Assets$2,080,799
Open 2024 Filing

Operations Trend

Revenue Growth59th percentile

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

$600K$400K$200K$0Revenue 2020: $399,149Expenses 2020: $240,805Net Income 2020: $158,3442020Revenue 2021: $502,332Expenses 2021: $250,997Net Income 2021: $251,3352021Revenue 2022: $496,988Expenses 2022: $301,933Net Income 2022: $195,0552022Revenue 2023: $448,947Expenses 2023: $241,645Net Income 2023: $207,3022023Revenue 2024: $506,011Expenses 2024: $265,493Net Income 2024: $240,5182024

Highlighted filing

2024

Revenue$506,011
Expenses$265,493
Net Income$240,518
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,080,799
Liabilities
$0
Net assets
$2,080,799
Revenue
$506,011
Expenses
$265,493
Net income
$240,518
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.08$0.00$2.08$0.51$0.27$0.24
2023Detailed filing. Detailed filing data is available for this year.$1.76$0.00$1.76$0.45$0.24$0.21
2022Detailed filing. Detailed filing data is available for this year.$1.44$0.00$1.44$0.50$0.30$0.20
2021Detailed filing. Detailed filing data is available for this year.$1.43$0.04$1.39$0.50$0.25$0.25
2020Detailed filing. Detailed filing data is available for this year.$1.06$0.04$1.02$0.40$0.24$0.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.0
Gross Receipts
$506,011
Mission and Program Overview

Mission

Church Music Institute (CMI) is dedicated to the advancement and stewardship of the best of sacred music for the use of worshipping Christian congregations training new generations of clergy, musicians, and laypersons for leading worship through workshops, courses, and conferences across the country supported by a virtual online reference library. CMI also archives choral and organ music and books and resources on liturgy and church music.

Provide educational courses, workshops, and on-site and online resources for training musicians, pastors, and laypersons and research in the field of church music.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,761,141$2,080,799▲ $319,658
Investments in Publicly Traded Securities$1,429,127$1,600,773▲ $171,646
Savings and Temporary Cash Investments$100,000$258,174▲ $158,174
Cash and Non-Interest-Bearing Accounts$216,084$198,783▼ $17,301
Land, Buildings, and Equipment, Net$19,060$23,069▲ $4,009
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$1,764,271$2,080,799▲ $316,528
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$3,130$0▼ $3,130
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0--
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$3,130$0▼ $3,130
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,761,141$2,080,799▲ $319,658
Total Liabilities and Net Assets / Fund Balance$1,764,271$2,080,799▲ $316,528

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$16,640$27,477$44,117
Leasehold Improvements$6,429$280$6,709
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Compensation and Service Providers
Top Officer Pay45th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Charlotte KroekerDirector & Executive DirectorFT$35,000$35,000
Paul WestermeyerDirector-$1,000$1,000
Zebulon HighbenDirector-$1,000$1,000
Ellen JohnstonDirector-$500$500
Tim ShewmakerDirector-$250$250

Board Members and Trustees

NameTitle
Andrew OdomDirector & Board Chair
Sue McAdamsDirector & Board Vice Chair
Diana WarnerDirector
James HanerDirector
Kim WarnerDirector
Mark McKnightDirector
Newell WilliamsDirector
Rebecca GaffordDirector
Robert MannDirector
Michael SanfordDirector and Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$403,864
Program Service Revenue
$33,883
Investment Income
$68,244
Other Revenue
$20
All Other Contributions
$387,419
Change in Net Assets
$240,518
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$135,041
Salaries, Compensation, and Employee Benefits$130,452
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$79,143$7,039$0$86,182
Occupancy$23,606$18,953$0$42,559
Information Technology$33,272$2,106$0$35,378
Current Officers, Directors, Trustees, and Key Employees$25,200$9,800$0$35,000
All Other Expenses$8,304$9,496$0$17,800
Fees for Services Other$10,350$0$0$10,350
Office Expenses$4,301$5,873$0$10,174
Payroll Taxes$7,982$1,288$0$9,270
Travel$4,475$1,780$0$6,255
Insurance$0$4,494$0$4,494
Depreciation Depletion$2,591$1,623$0$4,214
Advertising$1,445$2,092$0$3,537
Royalties$210$0$0$210
Fees for Services Accounting$0$70$0$70
Other Expenses$7,000$-7,000$0$0
Total Functional Expenses$207,879$57,614$0$265,493
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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
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 A, Line 2

“Director Robert C. Mann and Executive Director Charlotte Y. Kroeker ---- Directors Kim Warner and Diana Warner”

Form 990, Part VI, Section A, Line 8B

“No committee has authority to act on behalf of the governing body.”

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

“The Form 990 is reviewed by the Executive Director and Treasurer and submitted to the members of the Board of Directors so they might review and provide comments and questions prior to filing the form.”

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

“The conflict of interest policy is enforced by the Board of Directors regularly reviewing activities and approving major initiatives and expenditures while the Executive Director and Treasurer monitor day-to-day operations. Annually each director signs a conflict of interest policy acknowledgment.”

Form 990, Part VI, Section C, Line 19

“No documents were made available to the public.”

Filing and Contact Details

Filer

Filer Name
Church Music Institute
EIN
26-2938610
Phone
2147517669
Address
5923 Royal Lane, Dallas, TX 75230

Signing Officer

Name
Charlotte Y Kroeker
Title
Executive Director
Phone
2147517669
Signed
2025-11-10

Organization Details

Principal Officer
Charlotte Y Kroeker
Formed
2008
Legal Domicile
TX
Voting Board Members
15
Independent Board Members
14
Employees
10
Volunteers
31
Raw XML AppendixShowing 400 of 722 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/Desc0Sacred Music Library - The reference library and virtual, online searchable database for study and evaluation at year end held 51,444 works (29,338 choral - 22,106 organ) from collections of prominent musicians, choral directors, and churches, as well as recently published compositions. Acquisitions in 2024 were from 4 churches and 5 personal libraries. The CMI website is included in the "Performing Arts Web Archive" of the U.S. Library of Congress. There were 77,000 website visitors, a 50% increase over 2023, 15,700 search page visits, and the mailing list now exceeds 8,900 addresses. A Rodgers hybrid organ model 205 is available for teaching and demonstration purposes.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Director & Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director & Board Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director & Board Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director and Secretary
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IRS990/MissionDesc0Church Music Institute (CMI) is dedicated to the advancement and stewardship of the best of sacred music for the use of worshipping Christian congregations training new generations of clergy, musicians, and laypersons for leading worship through workshops, courses, and conferences across the country supported by a virtual online reference library. CMI also archives choral and organ music and books and resources on liturgy and church music.
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