Civic Intelligence

Iowa High School Music Association

EIN 42-6075776 • 501(c)3 • Boone, IA

Profile

To establish criteria and standards for musical performances that insure the musical/educational integrity of iowa high schools along with administer and regulate state-wide musical festivals which provide musical opportunities for the students.

1605 South Story St Box 10Boone, IA 50036

ihsma.org

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.06x

Higher debt load relative to assets than 63% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

59th percentile

0.04x

Higher debt load relative to revenue than 59% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

62nd percentile

11%

Higher net margin than 62% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

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 2025

Asset Growth

83rd percentile

32%

Faster asset growth than 83% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

41st percentile

1.4%

Faster revenue growth than 41% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Up

$476,405

Up $116,347 (+32%) from 2024

Liabilities

Up

$30,272

Up $15,279 (+102%) from 2024

Net Assets

Up

$446,133

Up $101,068 (+29%) from 2024

Revenue

Up

$847,773

Up $11,472 (+1.4%) from 2024

Expenses

Down

$754,403

Down $36,015 (-4.6%) from 2024

Net Income

Up

$93,370

Up $47,487 (+103%) from 2024

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2012: $348,887Liabilities 2012: $7,704Net Assets 2012: $341,1832012Assets 2013: $388,119Liabilities 2013: $26,413Net Assets 2013: $361,7062013Assets 2014: $465,271Liabilities 2014: $21,830Net Assets 2014: $443,4412014Assets 2015: $442,966Liabilities 2015: $20,504Net Assets 2015: $422,4622015Assets 2016: $468,617Liabilities 2016: $16,499Net Assets 2016: $452,1182016Assets 2017: $470,606Liabilities 2017: $10,177Net Assets 2017: $460,4292017Assets 2018: $483,561Liabilities 2018: $5,297Net Assets 2018: $478,2642018Assets 2019: $527,979Liabilities 2019: $7,607Net Assets 2019: $520,3722019Assets 2020: $462,874Liabilities 2020: $25,090Net Assets 2020: $437,7842020Assets 2021: $433,174Liabilities 2021: $48,397Net Assets 2021: $384,7772021Assets 2022: $289,886Liabilities 2022: $2,458Net Assets 2022: $287,4282022Assets 2023: $302,048Liabilities 2023: $8,025Net Assets 2023: $294,0232023Assets 2024: $360,058Liabilities 2024: $14,993Net Assets 2024: $345,0652024Assets 2025: $476,405Liabilities 2025: $30,272Net Assets 2025: $446,1332025

Highlighted filing

2025

Assets$476,405
Liabilities$30,272
Net Assets$446,133

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2012: $689,075Expenses 2012: $674,341Net Income 2012: $14,7342012Revenue 2013: $725,493Expenses 2013: $704,970Net Income 2013: $20,5232013Revenue 2014: $789,201Expenses 2014: $707,466Net Income 2014: $81,7352014Revenue 2015: $747,546Expenses 2015: $768,525Net Income 2015: -$20,9792015Revenue 2016: $792,038Expenses 2016: $762,382Net Income 2016: $29,6562016Revenue 2017: $803,638Expenses 2017: $795,325Net Income 2017: $8,3132017Revenue 2018: $812,064Expenses 2018: $794,853Net Income 2018: $17,2112018Revenue 2019: $830,206Expenses 2019: $793,707Net Income 2019: $36,4992019Revenue 2020: $394,967Expenses 2020: $477,555Net Income 2020: -$82,5882020Revenue 2021: $372,570Expenses 2021: $456,361Net Income 2021: -$83,7912021Revenue 2022: $704,627Expenses 2022: $777,461Net Income 2022: -$72,8342022Revenue 2023: $747,005Expenses 2023: $756,794Net Income 2023: -$9,7892023Revenue 2024: $836,301Expenses 2024: $790,418Net Income 2024: $45,8832024Revenue 2025: $847,773Expenses 2025: $754,403Net Income 2025: $93,3702025

Highlighted filing

2025

Revenue$847,773
Expenses$754,403
Net Income$93,370

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.76$0.30$4.46$8.48$7.54$0.93
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.60$0.15$3.45$8.36$7.90$0.46
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.02$0.08$2.94$7.47$7.57$0.10
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.90$0.02$2.87$7.05$7.77$0.73
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.33$0.48$3.85$3.73$4.56$0.84
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.63$0.25$4.38$3.95$4.78$0.83
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.28$0.08$5.20$8.30$7.94$0.36
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.84$0.05$4.78$8.12$7.95$0.17
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.71$0.10$4.60$8.04$7.95$0.08
2016Detailed filing. Detailed filing data is available for this year.$4.69$0.16$4.52$7.92$7.62$0.30
2015Detailed filing. Detailed filing data is available for this year.$4.43$0.21$4.22$7.48$7.69$0.21
2014Detailed filing. Detailed filing data is available for this year.$4.65$0.22$4.43$7.89$7.07$0.82
2013Summary only. Only limited summary data is available for this year.$3.88$0.26$3.62$7.25$7.05$0.21
2012Summary only. Only limited summary data is available for this year.$3.49$0.08$3.41$6.89$6.74$0.15
Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Nov 8, 2022
Return Version
2021v4.2
Gross Receipts
$704,627
Mission and Program Overview

Mission

To establish criteria and standards for musical performances that insure the musical/educational integrity of iowa high schools along with administer and regulate state-wide musical festivals which provide musical opportunities for the students.

To foster and perpetuate music as an art form and an essential component of the secondary school curriculum and to provide musical opportunities that will enrich the lives of high school students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$309,641$244,424▼ $65,217
Land, Buildings, and Equipment, Net$25,817$13,752▼ $12,065
Prepaid Expenses and Deferred Charges$34,481$9,985▼ $24,496
Cash and Non-Interest-Bearing Accounts$55,318$9,035▼ $46,283
Accounts Receivable$3,106$8,137▲ $5,031
Inventories for Sale or Use$4,811$4,553▼ $258
Total Assets$433,174$289,886▼ $143,288
Liabilities
Deferred Revenue$46,686$2,384▼ $44,302
Accounts Payable and Accrued Expenses$1,711$74▼ $1,637
Total Liabilities$48,397$2,458▼ $45,939
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$276,256$199,950▼ $76,306
Net Assets With Donor Restrictions$108,521$87,478▼ $21,043
Total Net Assets Fund Balance$384,777$287,428▼ $97,349
Total Liabilities and Net Assets / Fund Balance$433,174$289,886▼ $143,288

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$13,752$192,792$206,544

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$86,036---$86,036
2020$86,036---$86,036
2019$78,772-▲ $9,764-$86,036
2018$76,261-▲ $5,011-$78,772
2017$72,259-▲ $6,502-$76,261
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kurt SchwarckPresident
Tammi DrawbaughVice President
Art SathoffDirector
Dave HeupelDirector
Joel PedersenDirector
Alan GreinerExecutive Director
Tony AylsworthTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$8,600
Program Service Revenue
$684,735
Investment Income
$1,375
Other Revenue
$9,917
Change in Net Assets
$-72,834

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$88,868Fair Market Value (FMV)
Total Noncash Contributions1$88,868-

Audited Revenue Reconciliation

Revenue per Audited Statements
$704,627
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$64,352
Total Revenue per Audited Statements
$768,979
Total Revenue per Form 990
$704,627
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$777,461
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$108,710$52,741-$161,451
Other Expenses$82,234$192,576-$82,234
Information Technology-$14,787-$14,787
Depreciation Depletion-$12,065-$12,065
Fees for Services Other-$8,000-$8,000
Insurance-$6,452-$6,452
Office Expenses-$3,358-$3,358
Travel-$2,045-$2,045
Total Functional Expenses$485,437$292,024$0$777,461

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$866,329
Expenses per Audited Statements$777,461
Total Expenses per Form 990$777,461
Expenses Not Reported on Form 990$88,868
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
Annual disclosure for covered persons
Yes
Audit committee
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
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 A, Line 6

High schools accredited or approved by the state of iowa department of education and meeting the requirements of this constitution are eligible for membership.

Form 990, Part VI, Section A, Line 7A

Each member school has one vote to elect the directors of the executive committee. Three members of the committee shall be superintendents or principals of senior high member schools; one member shall represent the instrumental field and one member shall represent the vocal field of senior high schools. The other member of the committee is appointed by the iowa association of school boards.

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

A complete copy of the form 990 will be distributed to the executive director for his review, approval, and signature prior to filing. The executive committee reviews the 990 at the next regularly scheduled meeting.

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

When a new member joins the executive committee, they are required to disclose potential conflicts of interest for themselves and their families on a form distrubted by the executive director.executive committee members update the form with any changes. The executive director ensures that all forms are completed and reviewed. The executive committee reviews any forms that disclose an actual or potential conflict of interest.

Form 990, Part VI, Section B, Line 15A

Compensation for the exeutive director is determined annually by the executive committee of the association after an annual performace review and survey of the compensation for other state's music association executive directors. Two copies of the executive committee's composite appraisal of the executive director are signed by the executive director and the executive committee president. One copy is filed after the evaluation conference and the second copy if given to the executive director.

Form 990, Part VI, Section C, Line 19

The iowa high school music assocation makes its governing documents, tax returns, and financial statements avialable to the public upon request, verbally, either in person or in writing from its office at 1605 s story street, boone ia.

Filing and Contact Details

Filer

Filer Name
Iowa High School Music Association
EIN
42-6075776
Phone
5154322013
Address
1605 SOUTH STORY ST BOX 10, BOONE, IA 50036

Signing Officer

Name
Alan Greiner
Title
Executive Director
Phone
5154322013
Signed
2022-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alan Greiner
Formed
1923
Legal Domicile
Ia
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
675

Preparer

Firm
Pittman & Company Llp
Address
8525 DOUGLAS AVE, DES MOINES, IA 50322
Preparer
John Pittman CPA
Phone
5152762727
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Show choir & jazz band festival: program service expenses 46,870. Management and general expenses 0. Fundraising expenses 0. Total expenses 46,870. Marching band festival: program service expenses 44,420. Management and general expenses 0. Fundraising expenses 0. Total expenses 44,420. Printing & postage: program service expenses 0. Management and general expenses 20,067. Fundraising expenses 0. Total expenses 20,067. Administrative expenses: program service expenses 0. Management and general expenses 19,092. Fundraising expenses 0. Total expenses 19,092. Awards program: program service expenses 16,484. Management and general expenses 0. Fundraising expenses 0. Total expenses 16,484. Scholarship program: program service expenses 0. Management and general expenses 5,000. Fundraising expenses 0. Total expenses 5,000. Vehicle: program service expenses 0. Management and general expenses 4,726. Fundraising expenses 0. Total expenses 4,726. Miscellaneous: program service expenses 936. Management and general expenses 1,773. Fundraising expenses 0. Total expenses 2,709. Telephone: program service expenses 0. Management and general expenses 1,004. Fundraising expenses 0. Total expenses 1,004. Other memberships expense: program service expenses 0. Management and general expenses 902. Fundraising expenses 0. Total expenses 902. Gifts & contributions: program service expenses 0. Management and general expenses 177. Fundraising expenses 0. Total expenses 177.

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

In-kind contributions 88,868.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

In-kind contributions 88,868.

Raw XML AppendixShowing 400 of 438 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.

Path#Value
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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
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IRS990/NetUnrlzdGainsLossesInvstAmt0-24516
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0276256
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0199950
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03358
IRS990/OfficeExpensesGrp/TotalAmt03358
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0ALL-STATE FESTIVAL
IRS990/OtherExpensesGrp/Desc1WAGES REIMBURSEMENT
IRS990/OtherExpensesGrp/Desc2SOLO ENSEMBLE FESTIVAL
IRS990/OtherExpensesGrp/Desc3LARGE GROUP FESTIVAL
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0192576
IRS990/OtherExpensesGrp/ProgramServicesAmt0195835
IRS990/OtherExpensesGrp/ProgramServicesAmt198658
IRS990/OtherExpensesGrp/ProgramServicesAmt282234
IRS990/OtherExpensesGrp/TotalAmt0195835
IRS990/OtherExpensesGrp/TotalAmt1192576
IRS990/OtherExpensesGrp/TotalAmt298658
IRS990/OtherExpensesGrp/TotalAmt382234
IRS990/OtherRevenueMiscGrp/BusinessCd0611610
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt09917
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt09917
IRS990/OtherRevenueTotalAmt09917
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt034481
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09985
IRS990/PrincipalOfficerNm0ALAN GREINER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611610
IRS990/ProgramServiceRevenueGrp/BusinessCd1611610
IRS990/ProgramServiceRevenueGrp/Desc0FESTIVALS
IRS990/ProgramServiceRevenueGrp/Desc1AWARDS & CERTIFICATES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0652984
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt131751
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0652984
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt131751
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt08700
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt05790
IRS990/PYOtherExpensesAmt0456361
IRS990/PYOtherRevenueAmt07029
IRS990/PYProgramServiceRevenueAmt0351051
IRS990/PYRevenuesLessExpensesAmt0-83791
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0456361
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0372570
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-72834
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0652984
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0309641
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0244424
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt08600
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt08700
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt08775
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt08875
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt09875
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt044825
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt04573
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt05372
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt07134
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt07018
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt06452
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt030549
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt04573
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt05372
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt07134
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt07018
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt06452
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt030549
IRS990ScheduleA/InvestmentIncomeCYPct00.40530
IRS990ScheduleA/InvestmentIncomePYPct00.44040
IRS990ScheduleA/PrivateFoundation509Ind0X
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.59470
IRS990ScheduleA/PublicSupportPY509Pct00.55960
IRS990ScheduleA/PublicSupportTotal509Amt044825
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt08600
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt08700
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt08775
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt08875
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt09875
IRS990ScheduleA/Total509Grp/TotalAmt044825
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt013173
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt014072
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt015909
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt015893
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt016327
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt075374
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt086036
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt086036
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt086036
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt086036
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt078772
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt086036
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt02500
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt09764
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt076261
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt078772
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt02500
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt05011
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt072259
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt076261
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt02500
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt06502
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt013752
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0192792
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0206544
IRS990ScheduleD/ExpensesNotReportedAmt088868
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0777461
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-24516
IRS990ScheduleD/OtherExpensesIncludedAmt088868
IRS990ScheduleD/OtherRevenueAmt088868
IRS990ScheduleD/RevenueNotReportedAmt064352
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0704627
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IN-KIND CONTRIBUTIONS 88,868.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1IN-KIND CONTRIBUTIONS 88,868.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt013752
IRS990ScheduleD/TotalExpensesPerForm990Amt0777461
IRS990ScheduleD/TotalRevenuePerForm990Amt0704627
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0768979
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0866329
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0OCCUPANY AND OFFICE SUPPLIES
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0FMV
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt088868
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0HIGH SCHOOLS ACCREDITED OR APPROVED BY THE STATE OF IOWA DEPARTMENT OF EDUCATION AND MEETING THE REQUIREMENTS OF THIS CONSTITUTION ARE ELIGIBLE FOR MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH MEMBER SCHOOL HAS ONE VOTE TO ELECT THE DIRECTORS OF THE EXECUTIVE COMMITTEE. THREE MEMBERS OF THE COMMITTEE SHALL BE SUPERINTENDENTS OR PRINCIPALS OF SENIOR HIGH MEMBER SCHOOLS; ONE MEMBER SHALL REPRESENT THE INSTRUMENTAL FIELD AND ONE MEMBER SHALL REPRESENT THE VOCAL FIELD OF SENIOR HIGH SCHOOLS. THE OTHER MEMBER OF THE COMMITTEE IS APPOINTED BY THE IOWA ASSOCIATION OF SCHOOL BOARDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COMPLETE COPY OF THE FORM 990 WILL BE DISTRIBUTED TO THE EXECUTIVE DIRECTOR FOR HIS REVIEW, APPROVAL, AND SIGNATURE PRIOR TO FILING. THE EXECUTIVE COMMITTEE REVIEWS THE 990 AT THE NEXT REGULARLY SCHEDULED MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3WHEN A NEW MEMBER JOINS THE EXECUTIVE COMMITTEE, THEY ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST FOR THEMSELVES AND THEIR FAMILIES ON A FORM DISTRUBTED BY THE EXECUTIVE DIRECTOR.EXECUTIVE COMMITTEE MEMBERS UPDATE THE FORM WITH ANY CHANGES. THE EXECUTIVE DIRECTOR ENSURES THAT ALL FORMS ARE COMPLETED AND REVIEWED. THE EXECUTIVE COMMITTEE REVIEWS ANY FORMS THAT DISCLOSE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION FOR THE EXEUTIVE DIRECTOR IS DETERMINED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE ASSOCIATION AFTER AN ANNUAL PERFORMACE REVIEW AND SURVEY OF THE COMPENSATION FOR OTHER STATE'S MUSIC ASSOCIATION EXECUTIVE DIRECTORS. TWO COPIES OF THE EXECUTIVE COMMITTEE'S COMPOSITE APPRAISAL OF THE EXECUTIVE DIRECTOR ARE SIGNED BY THE EXECUTIVE DIRECTOR AND THE EXECUTIVE COMMITTEE PRESIDENT. ONE COPY IS FILED AFTER THE EVALUATION CONFERENCE AND THE SECOND COPY IF GIVEN TO THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE IOWA HIGH SCHOOL MUSIC ASSOCATION MAKES ITS GOVERNING DOCUMENTS, TAX RETURNS, AND FINANCIAL STATEMENTS AVIALABLE TO THE PUBLIC UPON REQUEST, VERBALLY, EITHER IN PERSON OR IN WRITING FROM ITS OFFICE AT 1605 S STORY STREET, BOONE IA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SHOW CHOIR & JAZZ BAND FESTIVAL: PROGRAM SERVICE EXPENSES 46,870. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 46,870. MARCHING BAND FESTIVAL: PROGRAM SERVICE EXPENSES 44,420. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 44,420. PRINTING & POSTAGE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 20,067. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,067. ADMINISTRATIVE EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 19,092. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,092. AWARDS PROGRAM: PROGRAM SERVICE EXPENSES 16,484. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,484. SCHOLARSHIP PROGRAM: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 5,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,000. VEHICLE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,726. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,726. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 936. MANAGEMENT AND GENERAL EXPENSES 1,773. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,709. TELEPHONE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,004. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,004. OTHER MEMBERSHIPS EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 902. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 902. GIFTS & CONTRIBUTIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 177. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 177.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0433174
IRS990/TotalAssetsEOYAmt0289886
IRS990/TotalAssetsGrp/BOYAmt0433174
IRS990/TotalAssetsGrp/EOYAmt0289886
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt08600
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0292024
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0485437
IRS990/TotalFunctionalExpensesGrp/TotalAmt0777461
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt048397
IRS990/TotalLiabilitiesEOYAmt02458
IRS990/TotalLiabilitiesGrp/BOYAmt048397
IRS990/TotalLiabilitiesGrp/EOYAmt02458
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0384777
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0287428
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0485437
IRS990/TotalProgramServiceRevenueAmt0684735
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0696027
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0704627
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0675
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0433174
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0289886
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt02045
IRS990/TravelGrp/TotalAmt02045
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01605 SOUTH STORY ST BOX 10
IRS990/USAddress/CityNm0BOONE
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd050036

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