Liabilities / Assets
74th percentile
Higher debt load relative to assets than 74% of similar nonprofits.
EIN 27-1033573 • 501(c)3 • Eldersburg, MD
Profile
Offer high quality music instruction
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
74th percentile
Higher debt load relative to assets than 74% of similar nonprofits.
Liabilities / Revenue
78th percentile
Higher debt load relative to revenue than 78% of similar nonprofits.
Net Margin
78th percentile
Higher net margin than 78% of similar nonprofits.
Top Officer Pay
96th percentile
Higher top officer pay than 96% of similar nonprofits.
Top officer pay equals 20.2% of source-year revenue.
Asset Growth
81st percentile
Faster asset growth than 81% of similar nonprofits.
Revenue Growth
67th percentile
Faster revenue growth than 67% of similar nonprofits.
Assets
Up$254,006
Up $100,550 (+66%) from 2022
Liabilities
Down$12,443
Down $1,783 (-13%) from 2022
Net Assets
Up$241,563
Up $102,333 (+73%) from 2022
Revenue
Up$254,890
Up $56,453 (+28%) from 2022
Expenses
Up$194,027
Up $33,091 (+21%) from 2022
Net Income
Up$60,863
Up $23,362 (+62%) from 2022
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Offer high quality music instruction
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $180,700 | $241,563 | ▲ $60,863 |
| Cash and Non-Interest-Bearing Accounts | $146,024 | $196,782 | ▲ $50,758 |
| Accounts Receivable | $44,820 | $52,674 | ▲ $7,854 |
| Land, Buildings, and Equipment, Net | $2,750 | $2,750 | → $0 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $195,394 | $254,006 | ▲ $58,612 |
| Other Assets Total | $1,800 | $1,800 | → $0 |
| Liabilities | |||
| Other Liabilities | $12,394 | $12,443 | ▲ $49 |
| Accounts Payable and Accrued Expenses | $2,300 | $0 | ▼ $2,300 |
| Total Liabilities | $14,694 | $12,443 | ▼ $2,251 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $180,700 | $241,563 | ▲ $60,863 |
| Total Liabilities and Net Assets / Fund Balance | $195,394 | $254,006 | ▲ $58,612 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $2,750 | - | $2,750 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Pamela D Wiswakarma | Executive Director/teacher | FT | $47,417 | $47,417 |
| Name | Title |
|---|---|
| Jeannie Rowland | Board President |
| Charles Motter | Board Vice President |
| Alice Shank | Director |
| Kathryn L Harsha | Director |
| Margaret Motter Ward | Director |
| Mary Bunting | Director |
| Stacy Latchaw | Director |
| Tracey Kennedy | Director |
| Lynn Uram | Secretary |
| Todd Borger | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $142,193 |
| Other Expenses | $42,506 |
| Grants and Similar Amounts Paid | $9,328 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $84,457 | - | - | $84,457 |
| Current Officers, Directors, Trustees, and Key Employees | $47,417 | - | - | $47,417 |
| Occupancy | $32,103 | - | - | $32,103 |
| Payroll Taxes | $10,319 | - | - | $10,319 |
| Grants to Domestic Individuals | $9,328 | - | - | $9,328 |
| Fees for Services Accounting | $2,000 | - | - | $2,000 |
| Insurance | $892 | - | - | $892 |
| Other Expenses | $569 | - | - | $569 |
| Advertising | $515 | - | - | $515 |
| Total Functional Expenses | $194,027 | $0 | $0 | $194,027 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $11,634 |
| Fundraising Direct Expenses | $0 |
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Accrued Payroll | $11,716 |
| Payroll Liabilities | $727 |
“Form 990 is reviewed by the executive director and treasurer before it is filed.”
“All members of the board, officers, and employees are required to sign a conflict of interest policy confirming any possible conflicts or that there are no conflicts of interest. The board president collects the signed forms and monitors compliance.”
“The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 2300 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 0 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 44820 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 52674 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | OFFER HIGH QUALITY MUSIC INSTRUCTION |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 515 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 515 |
| IRS990/AllOtherContributionsAmt | 0 | 23669 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | PAMELA WISWAKARMA EXECUTIVE DIRECTOR |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4433008702 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 6217 SYKESVILLE RD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ELDERSBURG |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MD |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 21748 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 146024 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 196782 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 47417 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 47417 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 23669 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 9328 |
| IRS990/CYInvestmentIncomeAmt | 0 | 4351 |
| IRS990/CYOtherExpensesAmt | 0 | 42506 |
| IRS990/CYOtherRevenueAmt | 0 | 14844 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 212026 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 60863 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 142193 |
| IRS990/CYTotalExpensesAmt | 0 | 194027 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 254890 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | OPUS COMMUNITY MUSIC SCHOOL ACCOMPLISHED THE MISSION ABOVE BY OFFERING OVER 2,500 TEACHING HOURS DURING THE SCHOOL'S FISCAL YEAR. SCHOLARSHIPS (GRANTS ABOVE) WERE OFFERED TO FAMILIES WHO CANNOT AFFORD THE FULL COST OF MUSIC INSTRUCTION. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 19 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 194027 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 2000 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 2000 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | PAMELA D WISWAKARMA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | KATHRYN L HARSHA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JEANNIE ROWLAND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | CHARLES MOTTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | TODD BORGER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | LYNN URAM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | ALICE SHANK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | MARY BUNTING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | STACY LATCHAW |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | TRACEY KENNEDY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | MARGARET MOTTER WARD |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 47417 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE DIRECTOR/TEACHER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2012 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 0 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 11634 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 11 |
| IRS990/GrantAmt | 0 | 9328 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 9328 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 9328 |
| IRS990/GrantsToIndividualsInd | 0 | 1 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 254890 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 11 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 892 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 892 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4351 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 4351 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 2750 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 2750 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 2750 |
| IRS990/LegalDomicileStateCd | 0 | MD |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | OPUS COMMUNITY MUSIC SCHOOL IS A NON-PROFIT ORGANIZATION DEDICATED TO ENRICHING OUR COMMUNITY BY PROVIDING THE HIGHEST QUALITY, AFFORDABLE MUSIC LESSONS TO STUDENTS OF EVERY AGE, ABILITY AND BACKGROUND. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 180700 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 241563 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 11634 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 11634 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 32103 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 32103 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1800 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1800 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | CONTRACTED SERVICES |
| IRS990/OtherExpensesGrp/Desc | 1 | FEES AND HONORARIUMS |
| IRS990/OtherExpensesGrp/Desc | 2 | SUPPLIES |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 5580 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 847 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 569 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 5580 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 847 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 569 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 12394 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 12443 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 611610 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | LESSON SPACE RENTAL |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3210 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 3210 |
| IRS990/OtherRevenueTotalAmt | 0 | 3210 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 84457 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 84457 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 10319 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 10319 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | PAMELA WISWAKARMA |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611610 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MUSIC INSTRUCTION |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 212026 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 212026 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 22995 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 9453 |
| IRS990/PYInvestmentIncomeAmt | 0 | 774 |
| IRS990/PYOtherExpensesAmt | 0 | 38420 |
| IRS990/PYOtherRevenueAmt | 0 | 9025 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 203107 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 41470 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 146558 |
| IRS990/PYTotalExpensesAmt | 0 | 194431 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 235901 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 60863 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 219587 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 180700 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 241563 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 2750 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 2750 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 727 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 11716 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PAYROLL LIABILITIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | ACCRUED PAYROLL |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 2750 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 12443 |
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| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
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| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | OPUS COMMUNITY MUSIC SCHOOL, IN ACCORDANCE WITH SECTION 4.03 2C, DRAWS OUR STUDENTS FROM THE LOCAL COMMUNITY. OUR NON-DESCRIMINATION POLICY IS CLEARLY PRINTED ON OUR WEBSITE, ON ALL PROMOTIONAL MATERIAL WHICH IS DISTRIBUTED, AND ON OUR SCHOLARSHIP INFORMATION. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
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| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | SCHOLARSHIP REDUCTION IN COST OF LESSONS |
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| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc | 0 | SCHOLARSHIP REDUCTION IN COST OF LESSONS |
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| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc | 0 | PERCENTAGE REDUCTION OF LESSON PRICE |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | ASSISTANCE IS IN THE FORM OF A REDUCTION IN THE COST OF MUSIC LESSONS, WHICH ARE PROVIDED IN THE US. EXECUTIVE DIRECTOR HAS THE AUTHORITY TO GRANT ASSISTANCE UPON REQUEST. AMOUNT IS MONITORED AND REPORTED QUARTERLY TO BOARD OF DIRECTORS. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 2: |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND TREASURER BEFORE IT IS FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ALL MEMBERS OF THE BOARD, OFFICERS, AND EMPLOYEES ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY CONFIRMING ANY POSSIBLE CONFLICTS OR THAT THERE ARE NO CONFLICTS OF INTEREST. THE BOARD PRESIDENT COLLECTS THE SIGNED FORMS AND MONITORS COMPLIANCE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION C, LINE 19 |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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