Civic Intelligence

Merit School of Music

EIN 36-3028768 • 501(c)3 • Chicago, IL

Profile

Merit School of Music is dedicated to helping young people transform their lives by removing barriers to high-quality music education, with the majority of students benefitting from need-based financial aid, scholarship support, or low-cost instrument rental. Merit enables motivated students, regardless of economic circumstance, to develop their talent and to use music as a springboard for achieving their full personal potential, with 100% of Merit graduates going on to college. The community music school's programming continuum consists of five major areas: Early Childhood, Instrumental & Vocal Music Program(Group classes), Private Lessons, Merit Music in Communities, and the Alice S. Pfaelzer Conservatory.

38 South Peoria StreetChicago, IL 60607

meritmusic.org

Siviq Scores

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

Liabilities / Assets

21st percentile

0.03x

Higher debt load relative to assets than 21% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

24th percentile

0.10x

Higher debt load relative to revenue than 24% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Net Margin

81st percentile

29%

Higher net margin than 81% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

33rd percentile

$200,693

Higher top officer pay than 33% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Asset Growth

64th percentile

9.3%

Faster asset growth than 64% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

15th percentile

-13%

Faster revenue growth than 15% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets21st percentile

Assets

Up

$46,948,653

Up $3,979,933 (+9.3%) from 2024

Liabilities

Down

$1,346,415

Down $91,221 (-6.3%) from 2024

Net Assets

Up

$45,602,238

Up $4,071,154 (+9.8%) from 2024

Operations
Liabilities / Revenue24th percentileNet Margin81st percentile

Revenue

Down

$13,849,358

Down $2,108,770 (-13%) from 2024

Expenses

Up

$9,778,204

Up $607,241 (+6.6%) from 2024

Net Income

Down

$4,071,154

Down $2,716,011 (-40%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth64th percentile

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

$60M$40M$20M$0Assets 2010: $20,964,762Liabilities 2010: $2,394,765Net Assets 2010: $18,569,9972010Assets 2011: $22,626,145Liabilities 2011: $2,398,948Net Assets 2011: $20,227,1972011Assets 2012: $22,261,661Liabilities 2012: $1,970,987Net Assets 2012: $20,290,6742012Assets 2013: $21,092,246Liabilities 2013: $570,646Net Assets 2013: $20,521,6002013Assets 2014: $22,812,505Liabilities 2014: $729,317Net Assets 2014: $22,083,1882014Assets 2015: $22,552,655Liabilities 2015: $867,959Net Assets 2015: $21,684,6962015Assets 2016: $22,535,419Liabilities 2016: $787,440Net Assets 2016: $21,747,9792016Assets 2017: $23,374,033Liabilities 2017: $631,449Net Assets 2017: $22,742,5842017Assets 2018: $23,995,336Liabilities 2018: $868,495Net Assets 2018: $23,126,8412018Assets 2019: $28,772,667Liabilities 2019: $530,431Net Assets 2019: $28,242,2362019Assets 2020: $31,237,141Liabilities 2020: $1,358,610Net Assets 2020: $29,878,5312020Assets 2021: $34,329,132Liabilities 2021: $1,398,368Net Assets 2021: $32,930,7642021Assets 2022: $32,406,157Liabilities 2022: $988,992Net Assets 2022: $31,417,1652022Assets 2023: $35,999,488Liabilities 2023: $1,255,569Net Assets 2023: $34,743,9192023Assets 2024: $42,968,720Liabilities 2024: $1,437,636Net Assets 2024: $41,531,0842024Assets 2025: $46,948,653Liabilities 2025: $1,346,415Net Assets 2025: $45,602,2382025

Highlighted filing

2025

Assets$46,948,653
Liabilities$1,346,415
Net Assets$45,602,238
Open 2025 Filing

Operations Trend

Revenue Growth15th percentile

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $5,594,6582010Expenses 2011: $5,909,1962011Expenses 2012: $6,008,0552012Expenses 2013: $6,280,0142013Revenue 2014: $6,948,146Expenses 2014: $6,766,863Net Income 2014: $181,2832014Revenue 2015: $6,133,137Expenses 2015: $6,643,261Net Income 2015: -$510,1242015Revenue 2016: $7,191,324Expenses 2016: $6,851,311Net Income 2016: $340,0132016Revenue 2017: $6,490,989Expenses 2017: $6,758,072Net Income 2017: -$267,0832017Revenue 2018: $6,683,559Expenses 2018: $6,980,226Net Income 2018: -$296,6672018Revenue 2019: $11,667,837Expenses 2019: $6,833,803Net Income 2019: $4,834,0342019Revenue 2020: $871,543Expenses 2020: $1,002,234Net Income 2020: -$130,6912020Revenue 2021: $10,166,594Expenses 2021: $7,114,338Net Income 2021: $3,052,2562021Revenue 2022: $6,571,408Expenses 2022: $8,085,007Net Income 2022: -$1,513,5992022Revenue 2023: $11,718,289Expenses 2023: $8,391,535Net Income 2023: $3,326,7542023Revenue 2024: $15,958,128Expenses 2024: $9,170,963Net Income 2024: $6,787,1652024Revenue 2025: $13,849,358Expenses 2025: $9,778,204Net Income 2025: $4,071,1542025

Highlighted filing

2025

Revenue$13,849,358
Expenses$9,778,204
Net Income$4,071,154
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$46,948,653
Liabilities
$1,346,415
Net assets
$45,602,238
Revenue
$13,849,358
Expenses
$9,778,204
Net income
$4,071,154
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$46.9$1.35$45.6$13.8$9.78$4.07
2024Detailed filing. Detailed filing data is available for this year.$43.0$1.44$41.5$16.0$9.17$6.79
2023Detailed filing. Detailed filing data is available for this year.$36.0$1.26$34.7$11.7$8.39$3.33
2022Detailed filing. Detailed filing data is available for this year.$32.4$0.99$31.4$6.57$8.09$1.51
2021Detailed filing. Detailed filing data is available for this year.$34.3$1.40$32.9$10.2$7.11$3.05
2020Detailed filing. Detailed filing data is available for this year.$31.2$1.36$29.9$0.87$1.00$0.13
2019Detailed filing. Detailed filing data is available for this year.$28.8$0.53$28.2$11.7$6.83$4.83
2018Detailed filing. Detailed filing data is available for this year.$24.0$0.87$23.1$6.68$6.98$0.30
2017Detailed filing. Detailed filing data is available for this year.$23.4$0.63$22.7$6.49$6.76$0.27
2016Detailed filing. Detailed filing data is available for this year.$22.5$0.79$21.7$7.19$6.85$0.34
2015Detailed filing. Detailed filing data is available for this year.$22.6$0.87$21.7$6.13$6.64$0.51
2014Detailed filing. Detailed filing data is available for this year.$22.8$0.73$22.1$6.95$6.77$0.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.1$0.57$20.5$6.28
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.3$1.97$20.3$6.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.6$2.40$20.2$5.91
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.0$2.39$18.6$5.59
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Mar 20, 2026
Return Version
2024v5.0
Gross Receipts
$13,136,249
Mission and Program Overview

Mission

Merit School of Music is dedicated to helping young people transform their lives by removing barriers to high-quality music education, with the majority of students benefitting from need-based financial aid, scholarship support, or low-cost instrument rental. Merit enables motivated students, regardless of economic circumstance, to develop their talent and to use music as a springboard for achieving their full personal potential, with 100% of Merit graduates going on to college. The community music school's programming continuum consists of five major areas: Early Childhood, Instrumental & Vocal Music Program(Group classes), Private Lessons, Merit Music in Communities, and the Alice S. Pfaelzer Conservatory.

Merit School of Music transforms the lives of Chicago-area youth through removing barriers to high-quality music education so that Chicago's driven young musicians can experience the transformative power of mentorship, community, and song.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$23,552,319$25,130,098▲ $1,577,779
Savings and Temporary Cash Investments$5,029,788$9,544,670▲ $4,514,882
Land, Buildings, and Equipment, Net$8,308,409$8,476,330▲ $167,921
Pledges and Grants Receivable$4,949,558$2,767,894▼ $2,181,664
Accounts Receivable$812,824$696,131▼ $116,693
Cash and Non-Interest-Bearing Accounts$236,290$236,569▲ $279
Prepaid Expenses and Deferred Charges$66,097$86,473▲ $20,376
Inventories for Sale or Use$13,435$10,488▼ $2,947
Other Notes and Loans Receivable, Net$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
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$42,968,720$46,948,653▲ $3,979,933
Other Assets Total$0$0→ $0
Liabilities
Deferred Revenue$1,041,867$942,038▼ $99,829
Accounts Payable and Accrued Expenses$386,436$379,330▼ $7,106
Other Liabilities$9,333$25,047▲ $15,714
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$1,437,636$1,346,415▼ $91,221
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$27,183,030$31,149,223▲ $3,966,193
Net Assets With Donor Restrictions$14,348,054$14,453,015▲ $104,961
Total Net Assets Fund Balance$41,531,084$45,602,238▲ $4,071,154
Total Liabilities and Net Assets / Fund Balance$42,968,720$46,948,653▲ $3,979,933

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,400,250$3,240,509$0
Other Land Buildings$323,327$11,600$0
Land$4,450,000-$0
Equipment$302,753$3,147,830$0
Leasehold Improvements$0$0$0

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$30,119,031$3,115,073▲ $1,710,383$782,900$33,485,950
2023$24,282,073$3,947,955▲ $3,302,826$763,800$30,119,031
2022$17,833,515$5,850,440▲ $1,379,148$223,560$24,282,073
2021$20,634,219$220,000▼ $2,260,678$206,443$17,833,515
2020$17,553,551$275,018▲ $3,527,529$202,178$20,634,219
Compensation and Service Providers
Top Officer Pay33rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Charles GrodePresident and Executive DirectorFT$194,006$6,687$200,693
Meredith BarberVice President for Development & MarketingFT$133,546$4,698$138,244
Kurtis C GildowVice President for ProgrammingFT$119,556$3,919$123,475
Amy JohnsonVice President for Finance & AdministrationFT$106,527$3,919$110,446

Board Members and Trustees

NameTitle
Julie Green BaumeisterBoard Chair
Charles K HuebnerImmediate Past Board Chair
Jennifer MontagueVice Chair
Thomas LinguantiVice Chair
Kamila MuhammedAssociate Board Representative
Abiman RajaduraiTrustee
Binta BrownTrustee
Carol ClavadetscherTrustee
Cathy WlochTrustee
Cynthia MufarrehTrustee
David P ThomasTrustee
David SchulzTrustee
Dr Derrick GayTrustee
Dr Huan J ChangTrustee
Dr Jennifer TurnerTrustee
JeNyce BooltonTrustee
Jeffrey BreslowTrustee
Jennifer VianelloTrustee
Joe MusselmanTrustee
John F YoungTrustee
Matt GruseckTrustee
Micheal PowersTrustee
Nishad ParmarTrustee
Ryan DeVoreTrustee
Sandy RusnakTrustee
Susie SultanTrustee
Marisela Rosales LawsonSecretary
Michael AndrewsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$6,939,164
Program Service Revenue
$3,410,035
Investment Income
$2,003,258
Other Revenue
$1,496,901
All Other Contributions
$5,645,462
Change in Net Assets
$4,071,154

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded5$71,734Revenue from same-day sale
Total Noncash Contributions5$71,734-

Audited Revenue Reconciliation

Revenue per Audited Statements
$13,769,268
Revenue Not Reported on Financial Statements
$80,090
Revenue Not Reported on Form 990
$-706,910
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$13,062,358
Total Revenue per Form 990
$13,849,358
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,772,805
Other Expenses$2,122,714
Grants and Similar Amounts Paid$882,685
Total Fundraising Expense$694,907
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,531,855$251,474$308,202$5,091,531
Grants to Domestic Individuals$882,685--$882,685
Other Employee Benefits$816,486$-302,383$84,642$598,745
Current Officers, Directors, Trustees, and Key Employees$119,556$300,533$133,546$553,635
Payroll Taxes$0$407,064$0$407,064
Depreciation Depletion$343,120$25,416$11,859$380,395
Occupancy$316,620$25,135$8,658$350,413
Information Technology$177,993$79,872$48,591$306,456
Fees for Services Other$83,708$45,337$65,000$194,045
All Other Expenses$89,184$21,514$20,961$131,659
Pension Plan Contributions$0$121,830-$121,830
Other Expenses$103,638$46$7,868$111,552
Travel$84,950$9,439$742$95,131
Fees for Service Investment Mgmnt Fees$0$91,106$0$91,106
Advertising$67,787$22,458$0$90,245
Office Expenses$42,607$37,349$4,743$84,699
Insurance$0$76,790$0$76,790
Fees for Services Accounting$0$24,250$0$24,250
Conferences and Meetings$15,643$1,909$0$17,552
Interest$2,474$8,164$0$10,638
Fees for Services Legal$3,967$448$95$4,510
Total Functional Expenses$7,835,546$1,247,751$694,907$9,778,204

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$9,778,204
Expenses per Audited Statements$9,621,114
Total Expenses per Audited Statements$8,914,204
Expenses Not Reported on Financial Statements$157,090
Other Expense Adjustments$0
Expenses Not Reported on Form 990$-706,910
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Gala$1,405,609$1,405,609$123,763$1,281,846
Total Events$1,405,609$1,405,609$244,012$1,161,597
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease liability$25,047
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
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

“Several members of Merit's Board of Life Trustees are related family.”

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

“Prior to filing, the 990 is electronically distributed to the Board of Trustees.”

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

“The Executive and Board Relations Assistant reviews the disclosed and potential conflicts of interest forms completed. Any concerns are brought to the attention of the Executive Director and the Executive Committee of the Board of Trustees”

Form 990, Part VI, Section B, Line 15

“The Chair of Trustees and Executive Committee reviews the performance and compensation of the President & Executive Director. The President & Executive Director reviews and determines the compensation of the Vice President for Development & Marketing, the Dean & Vice President for Programming, and the Vice President for Finance & Administration”

Form 990, Part VI, Section C, Line 19

“Copies of the requested documents (Audited Financial Statements, Form 990, Policies and Procedures) are provided upon email, verbal or written request. Audited Financial Statements and the Form 990 are publicly posted on Merit's website.”

Filing and Contact Details

Filer

Filer Name
Merit School of Music
EIN
36-3028768
Phone
3127869428
Address
38 South Peoria Street, Chicago, IL 60607

Signing Officer

Name
Amy Johnson
Title
VP for Finance & Administration
Phone
3122674474
Signed
2026-03-20

Organization Details

Formed
1979
Legal Domicile
Il
Voting Board Members
27
Independent Board Members
27
Employees
224
Volunteers
80
Supplemental Narrative

Financial Statement Notes

Schedule D, Part V, Line 4

“The endowment is primarily used to provide financial aid to our students and support general operations.”

Schedule D, Part X, Line 2

“Merit is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code (IRC) and applicable state law, except for net income derived from unrelated business activities. In addition, Merit qualifies for charitable contribution deduction under Section 170(b)(1)(A) and has been classified as an organization other than a private foundation under IRC Section 509(a).Merit's income tax filings are subject to audit by various taxing authorities. In evaluating Merit's activities, management believes its position of tax-exempt status is based on current facts and circumstances, and there have been no uncertain positions taken related to recording income taxes. In the option of management, there are no activities unrelated to the purpose of the organization and, therefore, no tax is to be recognized. It is the policy of Merit to include in administration expenses penalties and interest assessed by income taxing authorities.”

Schedule D, Part XI, Line 2D

“Financial Aid is a contra-revenue item and reduces revenues on the audited financial statement. They are included as expenses in the Form 990 Filing.”

Schedule D, Part XII, Line 2D

“Financial Aid is a contra-revenue item and reduces revenues on the audited financial statement. They are included as expenses in the Form 990 Filing.”

Raw XML AppendixShowing 400 of 965 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/Desc0The Merit Music in Communities (MMiC) program was founded in response to a request from Chicago Public Schools to create an in-school music education program. MMiC provides provides high-quality music education to students at dozens of schools throughout the city through group instruction in strings, band, choir, piano, guitar, early childhood, and general music. In addition to leading year-long courses, Merit faculty also participate in multi-week general music residencies where they collaborate with students and CPS teachers to creatively enhance reading, language, and critical thinking skills through music.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President and Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President for Development & Marketing
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President for Programming
IRS990/Form990PartVIISectionAGrp/TitleTxt3Vice President for Finance & Administration
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt5Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt6Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt7Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt8Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt9Associate Board Representative
IRS990/Form990PartVIISectionAGrp/TitleTxt10Immediate Past Board Chair
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