Civic Intelligence

American Institute of Musical Studies

EIN 75-1360233 • 501(c)3 • Kansas City, MO

Profile

The mission of the organization is identify, audition and select vocalists for advanced training in the vocal arts. The course of training for the students includes intensive instruction in operatic performance with concert musicians and international voice coaches.

28 East 69th StKansas City, MO 64113
Siviq Scores

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

Liabilities / Assets

80th percentile

0.43x

Higher debt load relative to assets than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

37th percentile

0.03x

Higher debt load relative to revenue than 37% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

25th percentile

-7.6%

Higher net margin than 25% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

5th percentile

-44%

Faster asset growth than 5% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

47th percentile

5.4%

Faster revenue growth than 47% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets80th percentile

Assets

Down

$70,026

Down $54,161 (-44%) from 2023

Liabilities

Up

$30,230

Up $27,624 (+1060%) from 2023

Net Assets

Down

$39,796

Down $81,785 (-67%) from 2023

Operations
Liabilities / Revenue37th percentileNet Margin25th percentile

Revenue

Up

$1,083,044

Up $55,432 (+5.4%) from 2023

Expenses

Up

$1,164,829

Up $243,394 (+26%) from 2023

Net Income

Down

-$81,785

Down $187,962 (-177%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth5th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $1,314,844Liabilities 2011: $33,146Net Assets 2011: $1,281,6982011Assets 2012: $1,190,347Liabilities 2012: $30,699Net Assets 2012: $1,159,6482012Assets 2013: $3,224,471Liabilities 2013: $32,967Net Assets 2013: $3,191,5042013Assets 2014: $5,226,779Liabilities 2014: $15,189Net Assets 2014: $5,211,5902014Assets 2016: $6,110,076Liabilities 2016: $77,742Net Assets 2016: $6,032,3342016Assets 2017: $6,351,502Liabilities 2017: $46,830Net Assets 2017: $6,304,6722017Assets 2018: $6,694,492Liabilities 2018: $56,780Net Assets 2018: $6,637,7122018Assets 2020: $114,506Liabilities 2020: $28,527Net Assets 2020: $85,9792020Assets 2021: $241,761Liabilities 2021: $78,367Net Assets 2021: $163,3942021Assets 2022: $19,844Liabilities 2022: $4,440Net Assets 2022: $15,4042022Assets 2023: $124,187Liabilities 2023: $2,606Net Assets 2023: $121,5812023Assets 2024: $70,026Liabilities 2024: $30,230Net Assets 2024: $39,7962024

Highlighted filing

2024

Assets$70,026
Liabilities$30,230
Net Assets$39,796
Open 2024 Filing

Operations Trend

Revenue Growth47th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $935,816Expenses 2011: $804,502Net Income 2011: $131,3142011Expenses 2012: $820,2402012Expenses 2013: $933,3582013Revenue 2014: $2,487,693Expenses 2014: $1,021,868Net Income 2014: $1,465,8252014Revenue 2016: $1,918,065Expenses 2016: $1,051,047Net Income 2016: $867,0182016Revenue 2017: $1,053,887Expenses 2017: $781,549Net Income 2017: $272,3382017Revenue 2018: $1,002,506Expenses 2018: $968,345Net Income 2018: $34,1612018Revenue 2020: $280,929Expenses 2020: $202,474Net Income 2020: $78,4552020Revenue 2021: $320,483Expenses 2021: $312,870Net Income 2021: $7,6132021Revenue 2022: $537,695Expenses 2022: $527,150Net Income 2022: $10,5452022Revenue 2023: $1,027,612Expenses 2023: $921,435Net Income 2023: $106,1772023Revenue 2024: $1,083,044Expenses 2024: $1,164,829Net Income 2024: -$81,7852024

Highlighted filing

2024

Revenue$1,083,044
Expenses$1,164,829
Net Income-$81,785
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$70,026
Liabilities
$30,230
Net assets
$39,796
Revenue
$1,083,044
Expenses
$1,164,829
Net income
-$81,785
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.07$0.03$0.04$1.08$1.16$0.08
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.12$0.00$0.12$1.03$0.92$0.11
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.02$0.00$0.02$0.54$0.53$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.08$0.16$0.32$0.31$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.11$0.03$0.09$0.28$0.20$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.69$0.06$6.64$1.00$0.97$0.03
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.35$0.05$6.30$1.05$0.78$0.27
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.11$0.08$6.03$1.92$1.05$0.87
2014Detailed filing. Detailed filing data is available for this year.$5.23$0.02$5.21$2.49$1.02$1.47
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.22$0.03$3.19$0.93
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.03$1.16$0.82
2011Summary only. Only limited summary data is available for this year.$1.31$0.03$1.28$0.94$0.80$0.13
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Oct 1, 2020 to Sep 30, 2021
Signed
Jan 23, 2022
Return Version
2020v4.1
Gross Receipts
$320,483
Mission and Program Overview

Mission

The mission of the organization is identify, audition and select vocalists for advanced training in the vocal arts. The course of training for the students includes intensive instruction in operatic performance with concert musicians and international voice coaches.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$118,723$135,308▲ $16,585
Accounts Receivable$105,585$104,398▼ $1,187
Inventories for Sale or Use-$2,055-
Total Assets$224,308$241,761▲ $17,453
Liabilities
Accounts Payable and Accrued Expenses$42,227$49,767▲ $7,540
Unsecured Notes Loans Payable$26,300$28,600▲ $2,300
Total Liabilities$68,527$78,367▲ $9,840
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$155,781$163,394▲ $7,613
Total Net Assets Fund Balance$155,781$163,394▲ $7,613
Total Liabilities and Net Assets / Fund Balance$224,308$241,761▲ $17,453
Compensation and Service Providers
Top Officer Pay40th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Sarah HalleyGeneral DirectorFT$65,000$65,000

Board Members and Trustees

NameTitle
Timothy DunleyBoard Chair
Don ManvelBoard President
Cory GrantBoard Member
James RouseBoard Member
Kathryn ListBoard Member
Patricia CraigBoard Member
Richard Owens JrBoard Member
Thomas KingBoard Member
Henry SaulsSecretary
Brian BridgesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$275,587
Program Service Revenue
$18,588
Investment Income
$8
Other Revenue
$26,300
All Other Contributions
$26,516
Change in Net Assets
$7,613
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$168,392
Salaries, Compensation, and Employee Benefits$144,478
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$48,750$16,250-$65,000
Other Salaries and Wages$55,623$8,250-$63,873
Advertising$45,967--$45,967
Other Expenses$42,313--$42,313
Office Expenses$13,960$3,183-$17,143
Occupancy$11,480--$11,480
Payroll Taxes$6,807$1,598-$8,405
Other Employee Benefits$5,832$1,368-$7,200
All Other Expenses$3,680--$3,680
Fees for Services Legal-$3,355-$3,355
Insurance$2,699$403-$3,102
Travel$2,940--$2,940
Fees for Services Accounting-$2,425-$2,425
Total Functional Expenses$276,038$36,832$0$312,870
International Activity

International Summary

Offices
1
Employees
1
Spending
$152,306

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Europe including Iceland and GreenlandProgram servicesConducts School11$152,306
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
No
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
No
Management duties delegated
No

Governance Explanations

Organizational document changes Part VI line 4

“To segrgate the operational activities from investing activites, the Board of Directors formed American Institute of Musical Studies Fund a 509(a)(3) Type I organization 84-3176163. On January 1, 2020 The Investment accounts and net assets related to those investments of American Institute of Musical Studies were transferred to American Institute of Musiacl Studies Fund.”

Form 990 governing body review Part VI line 11

“A copy of the 990 is emailed to the Executive Committee of the Board for review before filing”

Conflict of interest policy compliance Part VI line 12C

“Conflict of Interest Disclosure statments are given to each Board member and are updated annually.”

CEO executive director top management comp Part VI line 15A

“Board Treasurer compiles data on comparable compensation and board discusses and approves after discussion proposed salary”

Other officer or key employee compensation Part VI line 15B

“Board Treasurer compiles data on comparable compensation and board discusses and approves after discussion proposed salary”

Form 990 availability to public Part VI line 18

“Form 990 is available to public without charge upon request and is available on Guidestar Website”

Governing documents etc available to public Part VI line 19

“Governing documents are available to public without charge upon request and will be provided within 30 days of request.”

Filing and Contact Details

Filer

Filer Name
American Institute of Musical Studies
EIN
75-1360233
Address
28 EAST 69TH ST, Kansas City, MO 64113

Signing Officer

Name
Sarah B Halley
Title
General Directo
Phone
8165192593
Signed
2022-01-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Henry Sauls
Formed
1970
Legal Domicile
Mo
Voting Board Members
10
Independent Board Members
10
Employees
3

Preparer

Firm
Christopher M Madden CPA
Address
5118 W 71st St, Prairie Village, KS 66208
Preparer
Christopher M Madden CPA
Phone
8163776764
Supplemental Narrative

Additional Explanations

General explanation attachment

“Due to the covid epidemic the annual educational sessions were suspended all students were, at their election, allowed to either receive a refund of amounts paid or to leave any tuition on deposit for future attendance. Accounts have been adjusted to reflect the receipt of ppp loans and the forgiveness of same. As such, certain accounts have been adjusted from the filing of the 2019 return. Such adjustments have no material affect as to the results of operations of financial position.”

Raw XML AppendixShowing 400 of 453 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/MissionDesc0THE MISSION OF THE ORGANIZATION IS IDENTIFY, AUDITION AND SELECT VOCALISTS FOR ADVANCED TRAINING IN THE VOCAL ARTS. THE COURSE OF TRAINING FOR THE STUDENTS INCLUDES INTENSIVE INSTRUCTION IN OPERATIC PERFORMANCE WITH CONCERT MUSICIANS AND INTERNATIONAL VOICE COACHES.
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0Europe including Iceland and Greenland
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0CONDUCTS SCHOOL
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0To segrgate the operational activities from investing activites, the Board of Directors formed American Institute of Musical Studies Fund a 509(a)(3) Type I organization 84-3176163. On January 1, 2020 The Investment accounts and net assets related to those investments of American Institute of Musical Studies were transferred to American Institute of Musiacl Studies Fund.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A copy of the 990 is emailed to the Executive Committee of the Board for review before filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Conflict of Interest Disclosure statments are given to each Board member and are updated annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Board Treasurer compiles data on comparable compensation and board discusses and approves after discussion proposed salary
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Board Treasurer compiles data on comparable compensation and board discusses and approves after discussion proposed salary
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Form 990 is available to public without charge upon request and is available on Guidestar Website
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Governing documents are available to public without charge upon request and will be provided within 30 days of request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7DUE TO THE COVID EPIDEMIC THE ANNUAL EDUCATIONAL SESSIONS WERE SUSPENDED ALL STUDENTS WERE, AT THEIR ELECTION, ALLOWED TO EITHER RECEIVE A REFUND OF AMOUNTS PAID OR TO LEAVE ANY TUITION ON DEPOSIT FOR FUTURE ATTENDANCE. ACCOUNTS HAVE BEEN ADJUSTED TO REFLECT THE RECEIPT OF PPP LOANS AND THE FORGIVENESS OF SAME. AS SUCH, CERTAIN ACCOUNTS HAVE BEEN ADJUSTED FROM THE FILING OF THE 2019 RETURN. SUCH ADJUSTMENTS HAVE NO MATERIAL AFFECT AS TO THE RESULTS OF OPERATIONS OF FINANCIAL POSITION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Organizational document changes Part VI line 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7General explanation attachment
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