Civic Intelligence

Carroll County String Project Inc

EIN 27-1033573 • 501(c)3 • Eldersburg, MD

Profile

Offer high quality music instruction

6217 Sykesville RdEldersburg, MD 21748

www.ccstringproject.org

Siviq Scores

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

Liabilities / Assets

74th percentile

0.05x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

78th percentile

0.05x

Higher debt load relative to revenue than 78% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

78th percentile

24%

Higher net margin than 78% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

96th percentile

$40,117

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 20.2% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

81st percentile

29%

Faster asset growth than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

67th percentile

13%

Faster revenue growth than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

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

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2013: $25,308Liabilities 2013: $2,877Net Assets 2013: $22,4312013Assets 2014: $28,026Liabilities 2014: $2,472Net Assets 2014: $25,5542014Assets 2015: $31,423Liabilities 2015: $4,296Net Assets 2015: $27,1272015Assets 2017: $64,377Liabilities 2017: $4,408Net Assets 2017: $59,9692017Assets 2018: $62,450Liabilities 2018: $5,690Net Assets 2018: $56,7602018Assets 2019: $68,844Liabilities 2019: $10,386Net Assets 2019: $58,4582019Assets 2021: $112,463Liabilities 2021: $10,734Net Assets 2021: $101,7292021Assets 2022: $153,456Liabilities 2022: $14,226Net Assets 2022: $139,2302022Assets 2024: $254,006Liabilities 2024: $12,443Net Assets 2024: $241,5632024

Highlighted filing

2024

Assets$254,006
Liabilities$12,443
Net Assets$241,563

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2013: $61,347Expenses 2013: $69,705Net Income 2013: -$8,3582013Revenue 2014: $85,100Expenses 2014: $81,977Net Income 2014: $3,1232014Revenue 2015: $97,374Expenses 2015: $95,801Net Income 2015: $1,5732015Revenue 2017: $165,103Expenses 2017: $147,879Net Income 2017: $17,2242017Revenue 2018: $139,618Expenses 2018: $142,827Net Income 2018: -$3,2092018Revenue 2019: $147,034Expenses 2019: $145,336Net Income 2019: $1,6982019Revenue 2021: $158,683Expenses 2021: $115,620Net Income 2021: $43,0632021Revenue 2022: $198,437Expenses 2022: $160,936Net Income 2022: $37,5012022Revenue 2024: $254,890Expenses 2024: $194,027Net Income 2024: $60,8632024

Highlighted filing

2024

Revenue$254,890
Expenses$194,027
Net Income$60,863

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 15, 2025
Return Version
2023v6.0
Gross Receipts
$254,890
Mission and Program Overview

Mission

Offer high quality music instruction

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,750-$2,750
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Pamela D WiswakarmaExecutive Director/teacherFT$47,417$47,417

Board Members and Trustees

NameTitle
Jeannie RowlandBoard President
Charles MotterBoard Vice President
Alice ShankDirector
Kathryn L HarshaDirector
Margaret Motter WardDirector
Mary BuntingDirector
Stacy LatchawDirector
Tracey KennedyDirector
Lynn UramSecretary
Todd BorgerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$23,669
Program Service Revenue
$212,026
Investment Income
$4,351
Other Revenue
$14,844
All Other Contributions
$23,669
Change in Net Assets
$60,863
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$11,634
Fundraising Direct Expenses$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
Accrued Payroll$11,716
Payroll Liabilities$727
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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

Form 990 is reviewed by the executive director and treasurer before it is filed.

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

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.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Opus Community Music School Inc
EIN
27-1033573
Phone
4433008702
Address
6217 SYKESVILLE RD, ELDERSBURG, MD 21748

Signing Officer

Name
Pamela Wiswakarma
Title
Executive Director
Phone
4433008702
Signed
2025-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pamela Wiswakarma
Formed
2012
Legal Domicile
Md
Voting Board Members
11
Independent Board Members
11
Employees
19
Volunteers
20

Preparer

Firm
The Lichter Group LLC
Address
6115 FALLS ROAD SUITE 150, BALTIMORE, MD 21209
Preparer
Todd D Borger CPA
Phone
4106026500
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IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0OPUS 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/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIP REDUCTION IN COST OF LESSONS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt09328
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0SCHOLARSHIP REDUCTION IN COST OF LESSONS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt09
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0PERCENTAGE REDUCTION OF LESSON PRICE
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0ASSISTANCE 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/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND TREASURER BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL 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/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MD
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt0254006
IRS990/TotalAssetsGrp/BOYAmt0195394
IRS990/TotalAssetsGrp/EOYAmt0254006
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt023669
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0194027
IRS990/TotalFunctionalExpensesGrp/TotalAmt0194027
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt014694
IRS990/TotalLiabilitiesEOYAmt012443
IRS990/TotalLiabilitiesGrp/BOYAmt014694
IRS990/TotalLiabilitiesGrp/EOYAmt012443
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0180700
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0241563
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0194027
IRS990/TotalProgramServiceRevenueAmt0212026
IRS990/TotalReportableCompFromOrgAmt047417
IRS990/TotalRevenueGrp/ExclusionAmt011634
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0219587
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0254890
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0195394
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0254006
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06217 SYKESVILLE RD
IRS990/USAddress/CityNm0ELDERSBURG
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021748
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.OPUSCMS.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PAMELA WISWAKARMA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04433008702
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OPUS COMMUNITY MUSIC SCHOOL INC
ReturnHeader/Filer/BusinessNameControlTxt0OPUS
ReturnHeader/Filer/EIN0271033573
ReturnHeader/Filer/PhoneNum04433008702
ReturnHeader/Filer/USAddress/AddressLine1Txt06217 SYKESVILLE RD
ReturnHeader/Filer/USAddress/CityNm0ELDERSBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021748
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0260853738
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0THE LICHTER GROUP LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06115 FALLS ROAD SUITE 150
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BALTIMORE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021209
ReturnHeader/PreparerPersonGrp/PhoneNum04106026500
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TODD D BORGER CPA
ReturnHeader/ReturnTs02025-08-15T22:57:42-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-10-01

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