Civic Intelligence

Dekalb Central Music Association Inc Dcma

EIN 35-1526287 • 501(c)3 • Auburn, IN

Revoked

Profile

Raise funds to support the music programs of DeKalb High School and Middle School.

Revocation date: May 15, 2020

PO Box 64Auburn, IN 46706
Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

35th percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

67th percentile

14%

Higher net margin than 67% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

67th percentile

12%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

64th percentile

18%

Faster revenue growth than 64% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$41,657

Up $4,444 (+12%) from 2015

Liabilities

Flat

$0

Flat from 2015

Net Assets

Up

$41,657

Up $4,444 (+12%) from 2015

Revenue

Up

$46,041

Up $6,959 (+18%) from 2015

Expenses

Up

$39,476

Up $2,464 (+6.7%) from 2015

Net Income

Up

$6,565

Up $4,495 (+217%) from 2015

Trend Graphs

Balance Sheet Trend

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

$60K$40K$20K$0Assets 2015: $37,213Liabilities 2015: $0Net Assets 2015: $37,2132015Assets 2016: $41,657Liabilities 2016: $0Net Assets 2016: $41,6572016

Highlighted filing

2016

Assets$41,657
Liabilities$0
Net Assets$41,657

Operations Trend

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

$60K$40K$20K$0Revenue 2015: $39,082Expenses 2015: $37,012Net Income 2015: $2,0702015Revenue 2016: $46,041Expenses 2016: $39,476Net Income 2016: $6,5652016

Highlighted filing

2016

Revenue$46,041
Expenses$39,476
Net Income$6,565

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Apr 20, 2017
Return Version
2016v3.0
Gross Receipts
$653,298
Mission and Program Overview

Mission

Raise funds to support the music programs of DeKalb High School and Middle School.

To raise funds to support the music programs of DeKalb High School and DeKalb Middle School located in Waterloo Indiana

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$24,899$31,463▲ $6,564
Inventories for Sale or Use$12,314$10,194▼ $2,120
Total Assets$37,213$41,657▲ $4,444
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$37,213$41,657▲ $4,444
Total Net Assets Fund Balance$37,213$41,657▲ $4,444
Total Liabilities and Net Assets / Fund Balance$37,213$41,657▲ $4,444

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$16,800-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jeff W HackbushPresident
Karen CrimSecretary
Robin R WessleyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,922
Program Service Revenue
$0
Investment Income
$2
Other Revenue
$41,117
All Other Contributions
$4,922
Change in Net Assets
$6,565
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$39,476
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$5,123$714-$5,837
Other Expenses$3,200--$3,200
Insurance-$500-$500
Total Functional Expenses$38,262$1,214$0$39,476
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$644,103
Fundraising Direct Expenses$607,150
Gaming Gross Income$4,271
Gaming Direct Expenses$107
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Scrip$626,933$626,933$598,013$28,920
Dinner$5,356$5,356$2,041$3,315
Total Events$648,374$648,374$607,258$41,116
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
No
Backup withholding compliance
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI Line 6

Board Members and General Members

Part VI Line 7A

Member have the authority to elect officers

Part VI Line 11B

The organization makes the 990 available for review at the next scheduled

Part VI Line 11B

board meeting.

Part VI Line 18

Any interested party can request a copy of the 990 for review

Part VI Line 19

Board meetings include a review of financials.

Filing and Contact Details

Filer

Filer Name
DeKalb Central Music Association Inc
EIN
35-1526287
In Care Of
% Robin R Wessley
Phone
2605703385
Address
PO Box 64, Auburn, IN 46706
Doing Business As
Dcma

Signing Officer

Name
Robin R Wessley
Title
Treasurer
Phone
2605703385
Signed
2017-04-20

Organization Details

Principal Officer
Robin R Wessley
Formed
1981
Legal Domicile
In
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
50
Supplemental Narrative

Additional Explanations

Part IX Line 24E

Marching Band Food Total expenses - $2000.00 Program service expenses - $2000.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00

Part IX Line 24E

Costume Construction Total expenses - $666.00 Program service expenses - $666.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00

Part IX Line 24E

Fees Total expenses - $136.00 Program service expenses - $0.00 Mgmt and general expenses - $136.00 Fundraising expenses - $0.00

Part IX Line 24E

Scrip Admin Total expenses - $518.00 Program service expenses - $0.00 Mgmt and general expenses - $518.00 Fundraising expenses - $0.00

Part IX Line 24E

Scholarship/Assistance Total expenses - $1100.00 Program service expenses - $1100.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00

Part IX Line 24E

Band Registrations Total expenses - $500.00 Program service expenses - $500.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00

Part IX Line 24E

PO Box Rental Total expenses - $60.00 Program service expenses - $0.00 Mgmt and general expenses - $60.00 Fundraising expenses - $0.00

Part IX Line 24E

Choreography Total expenses - $300.00 Program service expenses - $300.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00

Part IX Line 24E

Truck Repair Total expenses - $200.00 Program service expenses - $200.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00

Part IX Line 24E

Awards Total expenses - $357.00 Program service expenses - $357.00 Mgmt and general expenses - $0.00 Fundraising expenses - $0.00

Part XI Line 9

Decrease in Scrip cards on hand

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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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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Part IX Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Part IX Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Part IX Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Part IX Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Part IX Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Part IX Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Part IX Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Part XI Line 9
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IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt037213
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IRS990/TotalContributionsAmt04922
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01214
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt038262
IRS990/TotalFunctionalExpensesGrp/TotalAmt039476
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt037213
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt041657
IRS990/TotalProgramServiceExpensesAmt038263
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt046041
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt037213
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt041657
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
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IRS990/UnrestrictedNetAssetsGrp/BOYAmt037213
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03738 County Road 40A
IRS990/USAddress/CityNm0Auburn
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd046706
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IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBIN R WESSLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum02605703385
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-04-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DeKalb Central Music Association Inc
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DCMA
ReturnHeader/Filer/BusinessNameControlTxt0DEKA
ReturnHeader/Filer/EIN0351526287
ReturnHeader/Filer/InCareOfNm0% Robin R Wessley
ReturnHeader/Filer/PhoneNum02605703385
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 64
ReturnHeader/Filer/USAddress/CityNm0Auburn
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046706
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId04FEB9131F6642C85564618B43C99C269C4B16FE8
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId01C4F4FEE8DF9924BC35D33ACA3246F9FA0EBD726
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId021010520171100058439
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02017-04-20
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0O
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0173.26.59.182
ReturnHeader/ReturnTs02017-04-20T14:37:00-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

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