Civic Intelligence

Utah Music Educators Association

990 • Fiscal year 2020 • EIN 74-2379342

Jul 01, 2019 to Jun 30, 2020 • Filed on Oct 28, 2020

140 N 800 EAmerican Fork, UT 84003

(801) 756-9442

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

56th percentile

0.00x

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

2020 filings • 501(c)4 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

55th percentile

0.00x

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

2020 filings • 501(c)4 • <$500k nonprofits • Source year 2020

Net Margin

35th percentile

-4.6%

Higher net margin than 35% of similar nonprofits.

2020 filings • 501(c)4 • <$500k nonprofits • Source year 2020

Top Officer Pay

91st percentile

$9,600

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

2020 filings • 501(c)4 • <$500k nonprofits • Source year 2020

Asset Growth

38th percentile

-3.9%

Faster asset growth than 38% of similar nonprofits.

2020 filings • 501(c)4 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

51st percentile

-13%

Faster revenue growth than 51% of similar nonprofits.

2020 filings • 501(c)4 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$365,284

Down $14,760 (-3.9%) from 2019

Net Assets

Down

$365,284

Down $14,760 (-3.9%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue

Down

$384,656

Down $58,956 (-13%) from 2019

Expenses

Down

$402,318

Down $15,329 (-3.7%) from 2019

Net Income

Down

-$17,662

Down $43,627 (-168%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0Assets 2011: $242,231Liabilities 2011: $0Net Assets 2011: $242,2312011Assets 2012: $269,745Liabilities 2012: $0Net Assets 2012: $269,7452012Assets 2013: $270,074Liabilities 2013: $0Net Assets 2013: $270,0742013Assets 2014: $276,814Liabilities 2014: $0Net Assets 2014: $276,8142014Assets 2015: $299,088Liabilities 2015: $0Net Assets 2015: $299,0882015Assets 2016: $351,785Liabilities 2016: $0Net Assets 2016: $351,7852016Assets 2017: $317,297Liabilities 2017: $0Net Assets 2017: $317,2972017Assets 2018: $318,944Liabilities 2018: $0Net Assets 2018: $318,9442018Assets 2019: $380,044Liabilities 2019: $0Net Assets 2019: $380,0442019Assets 2020: $365,284Liabilities 2020: $0Net Assets 2020: $365,2842020Assets 2021: $392,941Liabilities 2021: $2,184Net Assets 2021: $390,7572021Assets 2022: $360,653Liabilities 2022: $2,909Net Assets 2022: $357,7442022Assets 2023: $327,330Liabilities 2023: $0Net Assets 2023: $327,3302023Assets 2024: $382,675Liabilities 2024: $1,645Net Assets 2024: $381,0302024

Highlighted filing

2020

Assets$365,284
Liabilities$0
Net Assets$365,284

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2011: $281,338Expenses 2011: $283,267Net Income 2011: -$1,9292011Revenue 2012: $349,315Expenses 2012: $317,627Net Income 2012: $31,6882012Expenses 2013: $307,0612013Revenue 2014: $327,299Expenses 2014: $320,858Net Income 2014: $6,4412014Revenue 2015: $368,643Expenses 2015: $346,587Net Income 2015: $22,0562015Revenue 2016: $330,160Expenses 2016: $277,461Net Income 2016: $52,6992016Revenue 2017: $314,023Expenses 2017: $348,510Net Income 2017: -$34,4872017Revenue 2018: $383,593Expenses 2018: $379,140Net Income 2018: $4,4532018Revenue 2019: $443,612Expenses 2019: $417,647Net Income 2019: $25,9652019Revenue 2020: $384,656Expenses 2020: $402,318Net Income 2020: -$17,6622020Revenue 2021: $245,234Expenses 2021: $232,772Net Income 2021: $12,4622021Revenue 2022: $514,840Expenses 2022: $521,188Net Income 2022: -$6,3482022Revenue 2023: $551,484Expenses 2023: $585,864Net Income 2023: -$34,3802023Revenue 2024: $648,405Expenses 2024: $613,052Net Income 2024: $35,3532024

Highlighted filing

2020

Revenue$384,656
Expenses$402,318
Net Income-$17,662
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Oct 28, 2020
Return Version
2019v5.0
Gross Receipts
$482,685
Mission and Program Overview

Mission

To improve existing music education programs and create opportunites for learning and growth in the musical arts

Improve educational opportunities for music educators and students in the state of Utah.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$214,746$224,820▲ $10,074
Savings and Temporary Cash Investments$96,339$96,638▲ $299
Cash and Non-Interest-Bearing Accounts$68,959$43,826▼ $25,133
Total Assets$380,044$365,284▼ $14,760
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$380,044$365,284▼ $14,760
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$380,044$365,284▼ $14,760
Total Liabilities and Net Assets / Fund Balance$380,044$365,284▼ $14,760
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
John MillerTreasurerPT$9,600$9,600
Robert ReimerCommunications Director-$6,000$6,000
Sharee JorgensenExecutive Director-$6,000$6,000

Board Members and Trustees

NameTitle
Rhonda RhodesPast President
Todd CampbellPresident
Geoff AndersonPresident Elect
Angela HarmanVice President Orchestra
Joe WindsorVice-President Band
Larry SmithVice-President Choral
Rebecca PenerosaVice-President Elementary
Mark ElyVice-President Higher Education
Chris TaylorVice-President Jazz
Josh RasmussenVice-President Jr High
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$375,876
Investment Income
$8,780
Other Revenue
$0
Change in Net Assets
$-17,662
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$380,303
Salaries, Compensation, and Employee Benefits$22,015
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$64,813$0$0$64,813
Current Officers, Directors, Trustees, and Key Employees$4,015$18,000$0$22,015
All Other Expenses$0$10,304$0$10,304
Office Expenses$0$5,075$0$5,075
Travel$0$2,631$0$2,631
Fees for Service Investment Mgmnt Fees$0$1,310$0$1,310
Total Functional Expenses$364,998$37,320$0$402,318
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
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
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 4

An Articles of Amendment to Articles of Incorporation were approved that 1) updated the purpose statement to be in line with current guidelines for 501(c)(3) organizations and the continuing purpose of the Utah Music Educators Association (UMEA); 2) Indicated that UMEA has voting members; and 3) updated Distribution on Dissolution to also be in line with current 501(c)(3) guidelines. The Bylaws were also updated for clarity and consistency, but there were no changes that materially altered the document.

Form 990, Part VI, Section A, Line 6

Active Membership; Anyone actively engaged in music education may become an active member of this association upon payment of the prescribed dues. Active members shall have the privileges of voting and holding office. Sustaining Membership; Any firm or institution desiring to contribute to the support of this association may become a sustaining member upon payment of the full active dues. Sustaining membership entitles one person from the firm or institution to the rights and privileges of active membership. Retired Membership; Any former music educator who has retired from teaching or other music education related work and who was an active member of NAfME for at least ten years prior to retirement may become a retired member of this association upon payment of the prescribed dues. Retired members whose dues are fully paid shall have the privilege of voting, but not of holding elected office in the association. Collegiate Membership; Upon payment of the prescribed dues and compliance with the regulations of NAfME, a music education student at the college level who is not employed as a teacher may become a chapter member of UMEA and NAfME, with full active membership rights and privileges except the right to vote and hold elected office. TriM Membership; Upon payment of the prescribed dues and compliance with the regulations of NAfME, a music student at the secondary school level may become a chapter member of UMEA and NAfME with full active membership rights and privileges except the right to vote and hold elected office.

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

Active Members, Sustaining Members, and Retired Members have the right to vote for the members of the Governing Board.

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

Active Members, Sustaining Members, and Retired Members have the right to vote for Bylaw Amendments.

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

The 990 is distributed by email to all governing board members.

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

Any potential conflict of interest that could result in a direct or indirect financial or personal benefit to a board member or association member must be disclosed in good faith. All questions as to whether a conflict of interest exists are resolved by a vote of the Executive Board in which the interested individual may not vote.

Form 990, Part VI, Section C, Line 19

The governing documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Utah Music Educators Association
EIN
74-2379342
Phone
8017569442
Address
140 N 800 E, American Fork, UT 84003

Signing Officer

Name
John Miller
Title
Treasurer
Phone
8017569442
Signed
2020-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Miller
Formed
1985
Legal Domicile
Ut
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
200

Preparer

Firm
Jeremy Brown
Address
3474 N 1270 W, Pleasant Grove, UT 84062
Preparer
Jeremy Brown
Phone
8013681176
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Rounding

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IRS990/Form990PartVIISectionAGrp/TitleTxt7Vice-President Choral
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IRS990/Form990PartVIISectionAGrp/TitleTxt9Vice-President Higher Education
IRS990/Form990PartVIISectionAGrp/TitleTxt10Vice President Orchestra
IRS990/Form990PartVIISectionAGrp/TitleTxt11Vice-President Jazz
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IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt00
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt00
IRS990/InformationTechnologyGrp/ProgramServicesAmt00
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/FundraisingAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt00
IRS990/InsuranceGrp/ProgramServicesAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/InterestGrp/FundraisingAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt00
IRS990/InterestGrp/ProgramServicesAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InvestmentExpenseAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt06611
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt06611
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0214746
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0224820
IRS990/IRPDocumentCnt048
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0UT
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt098029
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0To improve existing music education programs and create opportunites for learning and growth in the musical arts
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0380044
IRS990/NetAssetsOrFundBalancesEOYAmt0365284
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt00
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt02169
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt02169
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt02903
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0380044
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0365284
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt00
IRS990/OccupancyGrp/ProgramServicesAmt00
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05075
IRS990/OfficeExpensesGrp/ProgramServicesAmt00
IRS990/OfficeExpensesGrp/TotalAmt05075
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-1
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0All State
IRS990/OtherExpensesGrp/Desc1Convention
IRS990/OtherExpensesGrp/Desc2Marching Band
IRS990/OtherExpensesGrp/Desc3State Festivals, Journal, Music on the Hill
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt0113900
IRS990/OtherExpensesGrp/ProgramServicesAmt1105830
IRS990/OtherExpensesGrp/ProgramServicesAmt276440
IRS990/OtherExpensesGrp/ProgramServicesAmt364813
IRS990/OtherExpensesGrp/TotalAmt0113900
IRS990/OtherExpensesGrp/TotalAmt1105830
IRS990/OtherExpensesGrp/TotalAmt276440
IRS990/OtherExpensesGrp/TotalAmt364813
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0John Miller
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0711300
IRS990/ProgramServiceRevenueGrp/BusinessCd1711300
IRS990/ProgramServiceRevenueGrp/BusinessCd2711300
IRS990/ProgramServiceRevenueGrp/BusinessCd3711300
IRS990/ProgramServiceRevenueGrp/BusinessCd4711300
IRS990/ProgramServiceRevenueGrp/Desc0Convention
IRS990/ProgramServiceRevenueGrp/Desc1Allstate
IRS990/ProgramServiceRevenueGrp/Desc2Marching Band
IRS990/ProgramServiceRevenueGrp/Desc3State Festival
IRS990/ProgramServiceRevenueGrp/Desc4Journal
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/ExclusionAmt30
IRS990/ProgramServiceRevenueGrp/ExclusionAmt40
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0117470
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1108861
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt297460
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt326107
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt47790
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0117470
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1108861
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt297460
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt326107
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt47790
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt30
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt40
IRS990/ProgSrvcAccomActy2Grp/Desc0Convention music educators conference, workshops, displays, teaching ideas, technology and development for teachers Approximately 600 people attend the convention each year.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0105830
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0117470
IRS990/ProgSrvcAccomActy3Grp/Desc0Marching band programs. Marching band clinic, marching band competition, and entry fees
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt079590
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt097460
IRS990/ProgSrvcAccomActyOtherGrp/Desc0State Music Festival. Provides opportunities for High School music groups to compete with each other and themselves. Awards are given for best performance groups.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1Journal-Interface: newsletters containing information pertinent to the music profession, which are distributed to association members.
IRS990/ProgSrvcAccomActyOtherGrp/Desc2All other service programs, including State Marching Band clinic, etc.

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.83$0.02$3.81$6.48$6.13$0.35
2023Detailed filing. Detailed filing data is available for this year.$3.27$0.00$3.27$5.51$5.86$0.34
2022Detailed filing. Detailed filing data is available for this year.$3.61$0.03$3.58$5.15$5.21$0.06
2021Detailed filing. Detailed filing data is available for this year.$3.93$0.02$3.91$2.45$2.33$0.12
2020Detailed filing. Detailed filing data is available for this year.$3.65$0.00$3.65$3.85$4.02$0.18
2019Detailed filing. Detailed filing data is available for this year.$3.80$0.00$3.80$4.44$4.18$0.26
2018Detailed filing. Detailed filing data is available for this year.$3.19$0.00$3.19$3.84$3.79$0.04
2017Detailed filing. Detailed filing data is available for this year.$3.17$0.00$3.17$3.14$3.49$0.34
2016Detailed filing. Detailed filing data is available for this year.$3.52$0.00$3.52$3.30$2.77$0.53
2015Detailed filing. Detailed filing data is available for this year.$2.99$0.00$2.99$3.69$3.47$0.22
2014Detailed filing. Detailed filing data is available for this year.$2.77$0.00$2.77$3.27$3.21$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.70$0.00$2.70$3.07
2012Summary only. Only limited summary data is available for this year.$2.70$0.00$2.70$3.49$3.18$0.32
2011Summary only. Only limited summary data is available for this year.$2.42$0.00$2.42$2.81$2.83$0.02