Liabilities / Assets
76th percentile
Higher debt load relative to assets than 76% of similar nonprofits.
990EZ • Fiscal year 2013 • EIN 27-2901115
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
76th percentile
Higher debt load relative to assets than 76% of similar nonprofits.
Liabilities / Revenue
58th percentile
Higher debt load relative to revenue than 58% of similar nonprofits.
Net Margin
46th percentile
Higher net margin than 46% of similar nonprofits.
Top Officer Pay
73rd percentile
Higher top officer pay than 73% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
92nd percentile
Faster asset growth than 92% of similar nonprofits.
Revenue Growth
60th percentile
Faster revenue growth than 60% of similar nonprofits.
Assets
Up$3,506
Up $1,786 (+104%) from 2012
Net Assets
Up$3,184
Up $1,633 (+105%) from 2012
Liabilities
Up$322
Up $153 (+91%) from 2012
Revenue
Up$137,758
Up $10,524 (+8.3%) from 2012
Expenses
Up$136,125
Up $3,899 (+2.9%) from 2012
Net Income
Up$1,633
Up $6,625 (+133%) from 2012
Offer individual music and group band instruction to school-age students.
| Description | Grants | Expenses |
|---|---|---|
| Leonard School offered musical training for 107 middle and high school students from the greater Charleston, SC metropolitan area. The cost of providing this service is listed. | $102,319 | - |
| Leonard School of Music provides a range of music manuscripts for student instruction of band programs, training and to reach new goals in the students musical education. | $2,026 | - |
| Leonard School sponsors and promotes public performances for the benefit of its students who participate in dynamic group concerts with emphasis on showcasing the growth of the students abilities. | $157 | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Maralee Barela | Executive Director | PT | $0 | - | - |
| William McSweeney | Chairman | PT | $0 | - | - |
| Fred Skipper | Vice Chairman | PT | $0 | - | - |
| Denise Kroninger | Secretary | PT | $0 | - | - |
| Florence Peters | Treasurer | PT | $0 | - | - |
| Susan Durand | At Large | - | $0 | - | - |
“Advertising and Promotion $50”
“Insurance $1362”
“Office Equipment Rental $2589”
“Music Books $2026”
“Computer & Internet $1948”
“Credit card fees $1786”
“Private Tour Expense $1105”
“Office Supplies $680”
“Music Stands/case/supplies $482”
“License & Permits $478”
“State and County Fees $266”
“Student/Teacher Moral $260”
“Miscellaneous $240”
“Program Costs $115”
“Summer band $90”
“990 late fee $42”
“Concert Expense $42”
“Bank Charges $3”
“Sales Tax $2”
“Payroll taxes - Beginning $169 Payroll taxes - Ending $322”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Florence Peters |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8435711334 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 5332 Marilyn Dr |
| IRS990EZ/BooksInCareOfDetail/USAddress/City | 0 | North Charleston |
| IRS990EZ/BooksInCareOfDetail/USAddress/State | 0 | SC |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 29418 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 1720 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 3506 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 82589 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 1633 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 81093 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form720FiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 1720 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 3506 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 14557 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 742 |
| IRS990EZ/GrossReceiptsAmt | 0 | 144964 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 742 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 1551 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 3184 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 1551 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 3184 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 22079 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 25.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Maralee Barela |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | William McSweeney |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Fred Skipper |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Denise Kroninger |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Florence Peters |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | Susan Durand |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Executive Dir. |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Chairman |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Vice Chairman |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | At Large |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationFiled990TInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 13566 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Offer individual music and group band instruction to school-age students. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 612 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 47076 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Leonard School offered musical training for 107 middle and high school students from the greater Charleston, SC metropolitan area. The cost of providing this service is listed. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | Leonard School sponsors and promotes public performances for the benefit of its students who participate in dynamic group concerts with emphasis on showcasing the growth of the students abilities. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | Leonard School of Music provides a range of music manuscripts for student instruction of band programs, training and to reach new goals in the students musical education. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 102319 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 1 | 157 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 2 | 2026 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/RelatedOrgSect527OrgInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 18775 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 7206 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 7351 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 169 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 322 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 136125 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 104502 |
| IRS990EZ/TotalRevenueAmt | 0 | 137758 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | www.leonardschoolofmusic.com |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/First5Years509Ind | 0 | X |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 82588 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 52111 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 108639 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 243338 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 62375 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 83814 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 8906 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 155095 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 2454 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 4304 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 6758 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 398433 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 144963 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 135925 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 117545 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 398433 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 144963 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 138379 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 121849 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 405191 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Advertising and Promotion $50 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Insurance $1362 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Office Equipment Rental $2589 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Music Books $2026 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Computer & Internet $1948 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Credit card fees $1786 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Private Tour Expense $1105 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Office Supplies $680 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Music Stands/case/supplies $482 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | License & Permits $478 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | State and County Fees $266 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Student/Teacher Moral $260 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Miscellaneous $240 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | Program Costs $115 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | Summer band $90 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 15 | 990 late fee $42 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 16 | Concert Expense $42 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 17 | Bank Charges $3 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 18 | Sales Tax $2 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 19 | Payroll taxes - Beginning $169 Payroll taxes - Ending $322 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.7 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Expenses.8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Other Expenses.11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Other Expenses.12 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Other Expenses.13 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Other Expenses.14 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Other Expenses.15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 15 | Other Expenses.16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 16 | Other Expenses.17 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 17 | Other Expenses.18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 18 | Other Expenses.19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 19 | Total Liabilities.1 |
| ReturnHeader/BuildTS | 0 | 2015-11-30 17:44:51Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Maralee Barela |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Executive Dir. |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-03-10 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | Leonard School of Music Inc |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LEON |
| ReturnHeader/Filer/EIN | 0 | 272901115 |
| ReturnHeader/Filer/PhoneNum | 0 | 8437455908 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | 3005 W Montague Ave |
| ReturnHeader/Filer/USAddress/City | 0 | North Charleston |
| ReturnHeader/Filer/USAddress/State | 0 | SC |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 29418 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | Jones Pounder & Associates PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | PO Box 30967 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | Charleston |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | SC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 294170967 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8435713114 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Heidi Stepzinski |
| ReturnHeader/ReturnTs | 0 | 2014-03-10T13:09:39-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2013-12-31 |
| ReturnHeader/TaxYr | 0 | 2013 |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2013 • Form 990EZDetailed filing. Detailed filing data is available for this year.
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