Civic Intelligence

Columbus Music Commission

EIN 81-1531218 • 501(c)3

Siviq Scores

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

Liabilities / Assets

80th percentile

0.31x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

0.11x

Higher debt load relative to revenue than 71% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

34th percentile

-3.0%

Higher net margin than 34% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

91st percentile

$125,000

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 19.8% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

74th percentile

17%

Faster asset growth than 74% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

54th percentile

9.4%

Faster revenue growth than 54% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets80th percentile

Assets

Up

$221,372

Up $32,864 (+17%) from 2023

Liabilities

Up

$69,000

Up $51,807 (+301%) from 2023

Net Assets

Down

$152,372

Down $18,943 (-11%) from 2023

Operations
Liabilities / Revenue71st percentileNet Margin34th percentile

Revenue

Up

$631,228

Up $53,980 (+9.4%) from 2023

Expenses

Up

$650,171

Up $111,132 (+21%) from 2023

Net Income

Down

-$18,943

Down $57,152 (-150%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth74th percentile

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

$300K$200K$100K$0Assets 2019: $56,446Liabilities 2019: $42,863Net Assets 2019: $13,5832019Assets 2020: $121,848Liabilities 2020: $18,787Net Assets 2020: $103,0612020Assets 2021: $152,298Liabilities 2021: $4,805Net Assets 2021: $147,4932021Assets 2022: $137,916Liabilities 2022: $4,810Net Assets 2022: $133,1062022Assets 2023: $188,508Liabilities 2023: $17,193Net Assets 2023: $171,3152023Assets 2024: $221,372Liabilities 2024: $69,000Net Assets 2024: $152,3722024

Highlighted filing

2024

Assets$221,372
Liabilities$69,000
Net Assets$152,372
Open 2024 Filing

Operations Trend

Revenue Growth54th percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2019: $150,750Expenses 2019: $134,180Net Income 2019: $16,5702019Revenue 2020: $265,845Expenses 2020: $176,367Net Income 2020: $89,4782020Revenue 2021: $331,629Expenses 2021: $287,197Net Income 2021: $44,4322021Revenue 2022: $397,760Expenses 2022: $412,147Net Income 2022: -$14,3872022Revenue 2023: $577,248Expenses 2023: $539,039Net Income 2023: $38,2092023Revenue 2024: $631,228Expenses 2024: $650,171Net Income 2024: -$18,9432024

Highlighted filing

2024

Revenue$631,228
Expenses$650,171
Net Income-$18,943
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
$221,372
Liabilities
$69,000
Net assets
$152,372
Revenue
$631,228
Expenses
$650,171
Net income
-$18,943
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.21$0.69$1.52$6.31$6.50$0.19
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.89$0.17$1.71$5.77$5.39$0.38
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.38$0.05$1.33$3.98$4.12$0.14
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.52$0.05$1.47$3.32$2.87$0.44
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.22$0.19$1.03$2.66$1.76$0.89
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.56$0.43$0.14$1.51$1.34$0.17
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 15, 2025
Return Version
2024v5.0
Gross Receipts
$637,962
Mission and Program Overview

Mission

To nurture a community where people can prosper in the business of music while contributing to columbus' overall cultural and economic growth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$175,274$138,478▼ $36,796
Pledges and Grants Receivable$6,000$54,000▲ $48,000
Inventories for Sale or Use$6,734--
Prepaid Expenses and Deferred Charges-$5,882-
Accounts Receivable$500--
Total Assets$188,508$221,372▲ $32,864
Other Assets Total-$23,012-
Liabilities
Deferred Revenue-$25,000-
Other Liabilities-$23,012-
Accounts Payable and Accrued Expenses$17,193$20,988▲ $3,795
Total Liabilities$17,193$69,000▲ $51,807
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$171,315$92,372▼ $78,943
Net Assets With Donor Restrictions-$60,000-
Total Net Assets Fund Balance$171,315$152,372▼ $18,943
Total Liabilities and Net Assets / Fund Balance$188,508$221,372▲ $32,864

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$23,012--
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Bruce GarfieldExecutive DiFT$125,000$125,000

Board Members and Trustees

NameTitle
Randy MalloyChair
Hinda MitchellVice Chair
Charlie JacksonMember
Evan WestfallMember
J RawlsMember
Jami GoldsteinMember
Jamie ReedMember
Joey GurwinMember
Lara Lashutka CrottyMember
Mark WagenbrennerMember
Michael IbrahimMember
Paul HoyMember
Ryan ClarkMember
Skip WeilerMember
Tom KrouseMember
Lisa JenkinsSecretary
Robert ShentonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$614,270
Program Service Revenue
$300
Investment Income
$0
Other Revenue
$16,658
All Other Contributions
$595,562
Change in Net Assets
$-18,943

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 Table257$95,977Independent Appraiser
Total Noncash Contributions257$95,977-

Audited Revenue Reconciliation

Revenue per Audited Statements
$631,228
Total Revenue per Audited Statements
$631,228
Total Revenue per Form 990
$631,228
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$345,563
Other Expenses$304,608
Total Fundraising Expense$35,475
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$138,969$17,871$18,660$175,500
Current Officers, Directors, Trustees, and Key Employees$98,981$12,729$13,290$125,000
Payroll Taxes$33,797$11,266-$45,063
Advertising$22,854$9,537$2,698$35,089
Fees for Services Management-$20,123-$20,123
Office Expenses$6,533$5,725-$12,258
Conferences and Meetings-$10,401-$10,401
Other Expenses$14,065$9,568$827$9,568
All Other Expenses$4,491$5,000-$9,491
Occupancy-$8,421-$8,421
Insurance-$2,892-$2,892
Total Functional Expenses$499,509$115,187$35,475$650,171

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$650,171
Total Expenses per Audited Statements$650,171
Total Expenses per Form 990$650,171
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability - Current$23,012
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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, Page 6, Part VI, Line 11B

“The 990 is reviewed and approved prior to being filed with the irs.”

Form 990, Page 6, Part VI, Line 12C

“As board members are brought onboard, they are required to disclose all possible conflicts of interest at that time.”

Form 990, Page 6, Part VI, Line 15A

“Reviewed, discussed and approved by the executive committee - consists of the board chair, secretary, treasurer and past chair. Comparable compensation for executive directors was used in determination of an appropriate compensation.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are provided upon request.”

Filing and Contact Details

Filer

Filer Name
Columbus Music Commission
EIN
81-1531218
Phone
9178530204
Address
350 E 1ST AVE 1ST FLOOR, COLUMBUS, OH 43201

Signing Officer

Name
Skip Weiler
Title
Member
Phone
9178530204
Signed
2025-04-15

Organization Details

Principal Officer
Skip Weiler
Formed
2016
Legal Domicile
Oh
Voting Board Members
16
Independent Board Members
16
Employees
4
Volunteers
36

Preparer

Firm
Wells CPA LLC
Address
215 N FRONT ST STE 110, COLUMBUS, OH 43215
Preparer
Donald Wells
Phone
6143968974
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“Cmc is tax-exempt under section 501(c)(3) of the internal revenue code. Consequently, no provisions for income taxes have been made in the accompanying financial statements. Additionally, the internal revenue service has not classified cmc as a private foundation because it is an organization of the type described in sections 509(a)(1) and 170 (b)(a)(vi) of the code. Cmc follows financial accounting standards board ("fasb") guidance on accounting for uncertainty in income taxes, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, cmc may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of cmc, and various positions related to the potential sources of unrelated business taxable income (ubit). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. The guidance on accounting for uncertainty in income taxes also addresses de-recognition, classification, interest and penalties on income taxes, and accounting in interim periods. On december 31, 2024, there were no material unrecognized tax benefits identified or recorded as liabilities. Cmc files form 990 in the u.s. Federal jurisdiction and the state of ohio. Cmc's federal exempt organization tax returns are subject to examination by the internal revenue service, generally for three years after they are filed. All tax returns for years ending after december 31, 2021 are open for examination.”

Raw XML AppendixShowing 400 of 466 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt017193
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt020988
IRS990/AccountsReceivableGrp/BOYAmt0500
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO NURTURE A COMMUNITY WHERE PEOPLE CAN PROSPER IN THE BUSINESS OF MUSIC WHILE CONTRIBUTING TO COLUMBUS' OVERALL CULTURAL AND ECONOMIC GROWTH.
IRS990/AddressChangeInd0X
IRS990/AdvertisingGrp/FundraisingAmt02698
IRS990/AdvertisingGrp/ManagementAndGeneralAmt09537
IRS990/AdvertisingGrp/ProgramServicesAmt022854
IRS990/AdvertisingGrp/TotalAmt035089
IRS990/AllOtherContributionsAmt0595562
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt05000
IRS990/AllOtherExpensesGrp/ProgramServicesAmt04491
IRS990/AllOtherExpensesGrp/TotalAmt09491
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0PERFECT BALANCE
IRS990/BooksInCareOfDetail/PhoneNum06142358877
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02470 E MAIN ST 200
IRS990/BooksInCareOfDetail/USAddress/CityNm0COLUMBUS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd043209
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0175274
IRS990/CashNonInterestBearingGrp/EOYAmt0138478
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt013290
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt012729
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt098981
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0125000
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt010401
IRS990/ConferencesMeetingsGrp/TotalAmt010401
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt06734
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0614270
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0304608
IRS990/CYOtherRevenueAmt016658
IRS990/CYProgramServiceRevenueAmt0300
IRS990/CYRevenuesLessExpensesAmt0-18943
IRS990/CYSalariesCompEmpBnftPaidAmt0345563
IRS990/CYTotalExpensesAmt0650171
IRS990/CYTotalFundraisingExpenseAmt035475
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0631228
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0true
IRS990/DeferredRevenueGrp/EOYAmt025000
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0TO NURTURE A COMMUNITY WHERE PEOPLE CAN PROSPER IN THE BUSINESS OF MUSIC WHILE CONTRIBUTING TO COLUMBUS' OVERALL CULTURAL AND ECONOMIC GROWTH. KEY PROGRAM INCLUDE GIFT OF MUSIC, EARN AS YOU LEARN, THE UNHEARD, BETTER TOGETHER MUSIC INCUBATOR, AND MUSIC MONDAYS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt060000
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt04
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0499509
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt020123
IRS990/FeesForServicesManagementGrp/TotalAmt020123
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt111.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt121.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt131.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt141.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt151.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt161.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt171.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd14X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd15X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd16X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt160
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt170
IRS990/Form990PartVIISectionAGrp/PersonNm0BRUCE GARFIELD
IRS990/Form990PartVIISectionAGrp/PersonNm1HINDA MITCHELL
IRS990/Form990PartVIISectionAGrp/PersonNm2RANDY MALLOY
IRS990/Form990PartVIISectionAGrp/PersonNm3ROBERT SHENTON
IRS990/Form990PartVIISectionAGrp/PersonNm4LISA JENKINS
IRS990/Form990PartVIISectionAGrp/PersonNm5SKIP WEILER
IRS990/Form990PartVIISectionAGrp/PersonNm6JOEY GURWIN
IRS990/Form990PartVIISectionAGrp/PersonNm7MICHAEL IBRAHIM
IRS990/Form990PartVIISectionAGrp/PersonNm8CHARLIE JACKSON
IRS990/Form990PartVIISectionAGrp/PersonNm9TOM KROUSE
IRS990/Form990PartVIISectionAGrp/PersonNm10JAMIE REED
IRS990/Form990PartVIISectionAGrp/PersonNm11JAMI GOLDSTEIN
IRS990/Form990PartVIISectionAGrp/PersonNm12J RAWLS
IRS990/Form990PartVIISectionAGrp/PersonNm13LARA LASHUTKA CROTTY
IRS990/Form990PartVIISectionAGrp/PersonNm14PAUL HOY
IRS990/Form990PartVIISectionAGrp/PersonNm15RYAN CLARK
IRS990/Form990PartVIISectionAGrp/PersonNm16EVAN WESTFALL
IRS990/Form990PartVIISectionAGrp/PersonNm17MARK WAGENBRENNER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0125000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17MEMBER
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02016
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt016
IRS990/GovernmentGrantsAmt018708
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0637962
IRS990/GrossSalesOfInventoryAmt023392
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt016
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt02892
IRS990/InsuranceGrp/TotalAmt02892
IRS990/InventoriesForSaleOrUseGrp/BOYAmt06734
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt017
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO NURTURE A COMMUNITY WHERE PEOPLE CAN PROSPER IN THE BUSINESS OF MUSIC WHILE CONTRIBUTING TO COLUMBUS' OVERALL CULTURAL AND ECONOMIC GROWTH.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0171315
IRS990/NetAssetsOrFundBalancesEOYAmt0152372
IRS990/NetIncomeOrLossGrp/ExclusionAmt016658
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt016658
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0171315
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt092372
IRS990/NoncashContributionsAmt095977
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt08421
IRS990/OccupancyGrp/TotalAmt08421
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05725
IRS990/OfficeExpensesGrp/ProgramServicesAmt06533
IRS990/OfficeExpensesGrp/TotalAmt012258
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt023012
IRS990/OtherExpensesGrp/Desc0IN KIND EXPENSE
IRS990/OtherExpensesGrp/Desc1EDUCATIONAL PROGRAMMING
IRS990/OtherExpensesGrp/Desc2EVENT EXPENSE
IRS990/OtherExpensesGrp/Desc3DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/FundraisingAmt0827
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01654
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt19568
IRS990/OtherExpensesGrp/ProgramServicesAmt095977
IRS990/OtherExpensesGrp/ProgramServicesAmt183842
IRS990/OtherExpensesGrp/ProgramServicesAmt214065
IRS990/OtherExpensesGrp/TotalAmt095977
IRS990/OtherExpensesGrp/TotalAmt183842
IRS990/OtherExpensesGrp/TotalAmt216546
IRS990/OtherExpensesGrp/TotalAmt39568
IRS990/OtherLiabilitiesGrp/EOYAmt023012
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt018660
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt017871
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0138969
IRS990/OtherSalariesAndWagesGrp/TotalAmt0175500
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011266
IRS990/PayrollTaxesGrp/ProgramServicesAmt033797
IRS990/PayrollTaxesGrp/TotalAmt045063
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt06000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt054000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05882
IRS990/PrincipalOfficerNm0SKIP WEILER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0EARNED INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0300
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0300
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0577248
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0274844
IRS990/PYRevenuesLessExpensesAmt038209
IRS990/PYSalariesCompEmpBnftPaidAmt0264195
IRS990/PYTotalExpensesAmt0539039
IRS990/PYTotalRevenueAmt0577248
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-18943
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0614270
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0577248
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0397760
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0331629
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0265845
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02186752
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0300
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt023392
IRS990ScheduleA/OtherIncome170Grp/TotalAmt023392
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98420
IRS990ScheduleA/PublicSupportPY170Pct00.92110
IRS990ScheduleA/PublicSupportTotal170Amt02175198
IRS990ScheduleA/SubstantialContributorsTotAmt011554
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0614270
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0577248
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0397760
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0331629
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0265845
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02186752
IRS990ScheduleA/TotalSupportAmt02210144
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/ExpensesSubtotalAmt0650171
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt023012
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RIGHT OF USE ASSET - CURRENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt023012
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITY - CURRENT
IRS990ScheduleD/RevenueSubtotalAmt0631228
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CMC IS TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. CONSEQUENTLY, NO PROVISIONS FOR INCOME TAXES HAVE BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. ADDITIONALLY, THE INTERNAL REVENUE SERVICE HAS NOT CLASSIFIED CMC AS A PRIVATE FOUNDATION BECAUSE IT IS AN ORGANIZATION OF THE TYPE DESCRIBED IN SECTIONS 509(A)(1) AND 170 (B)(A)(VI) OF THE CODE. CMC FOLLOWS FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, CMC MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF CMC, AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. ON DECEMBER 31, 2024, THERE WERE NO MATERIAL UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. CMC FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF OHIO. CMC'S FEDERAL EXEMPT ORGANIZATION TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. ALL TAX RETURNS FOR YEARS ENDING AFTER DECEMBER 31, 2021 ARE OPEN FOR EXAMINATION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueOtherAssetsAmt023012
IRS990ScheduleD/TotalExpensesPerForm990Amt0650171
IRS990ScheduleD/TotalLiabilityAmt023012
IRS990ScheduleD/TotalRevenuePerForm990Amt0631228
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0631228
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0650171
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt0257
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0INSTRUMENTS
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0INDEPENDENT APPRAISER
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt095977
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVIEWED AND APPROVED PRIOR TO BEING FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AS BOARD MEMBERS ARE BROUGHT ONBOARD, THEY ARE REQUIRED TO DISCLOSE ALL POSSIBLE CONFLICTS OF INTEREST AT THAT TIME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEWED, DISCUSSED AND APPROVED BY THE EXECUTIVE COMMITTEE - CONSISTS OF THE BOARD CHAIR, SECRETARY, TREASURER AND PAST CHAIR. COMPARABLE COMPENSATION FOR EXECUTIVE DIRECTORS WAS USED IN DETERMINATION OF AN APPROPRIATE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0188508
IRS990/TotalAssetsEOYAmt0221372
IRS990/TotalAssetsGrp/BOYAmt0188508

Document Assets

No mirrored PDF or thumbnail assets are attached yet.