Civic Intelligence

Opus Ithaca School of Music

EIN 90-0760945 • 501(c)3 • Ithaca, NY

Profile

SEE BELOW.

402 N Aurora StIthaca, NY 14850

www.opusithaca.org

Siviq Scores

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

Liabilities / Assets

50th percentile

0.03x

Higher debt load relative to assets than 50% of similar nonprofits.

NTEE A • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

37th percentile

0.01x

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

NTEE A • $500k-$1M nonprofits • Source year 2024

Net Margin

34th percentile

-5.2%

Higher net margin than 34% of similar nonprofits.

NTEE A • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

80th percentile

$82,300

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 12.3% of source-year revenue.

NTEE A • $500k-$1M nonprofits • Source year 2024

Asset Growth

17th percentile

-15%

Faster asset growth than 17% of similar nonprofits.

NTEE A • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

28th percentile

-9.5%

Faster revenue growth than 28% of similar nonprofits.

NTEE A • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets50th percentile

Assets

Down

$185,287

Down $32,981 (-15%) from 2023

Liabilities

Up

$5,038

Up $1,432 (+40%) from 2023

Net Assets

Down

$180,249

Down $34,413 (-16%) from 2023

Operations
Liabilities / Revenue37th percentileNet Margin34th percentile

Revenue

Down

$666,904

Down $70,397 (-9.5%) from 2023

Expenses

Up

$701,317

Up $35,045 (+5.3%) from 2023

Net Income

Down

-$34,413

Down $105,442 (-148%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth17th percentile

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

$300K$200K$100K$0Assets 2012: $3,327Liabilities 2012: $02012Assets 2013: $51,063Liabilities 2013: $0Net Assets 2013: $51,0632013Assets 2014: $43,643Liabilities 2014: $0Net Assets 2014: $43,6432014Assets 2015: $27,289Liabilities 2015: $637Net Assets 2015: $26,6522015Assets 2016: $23,630Liabilities 2016: $1,9082016Assets 2017: $14,211Liabilities 2017: $1,691Net Assets 2017: $12,5202017Assets 2018: $20,780Liabilities 2018: $2,543Net Assets 2018: $18,2372018Assets 2019: $38,414Liabilities 2019: $3,638Net Assets 2019: $34,7762019Assets 2020: $98,033Liabilities 2020: $4,827Net Assets 2020: $93,2062020Assets 2021: $87,312Liabilities 2021: $2,661Net Assets 2021: $84,6512021Assets 2022: $147,996Liabilities 2022: $4,363Net Assets 2022: $143,6332022Assets 2023: $218,268Liabilities 2023: $3,606Net Assets 2023: $214,6622023Assets 2024: $185,287Liabilities 2024: $5,038Net Assets 2024: $180,2492024

Highlighted filing

2024

Assets$185,287
Liabilities$5,038
Net Assets$180,249
Open 2024 Filing

Operations Trend

Revenue Growth28th percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2012: $43,386Expenses 2012: $40,059Net Income 2012: $3,3272012Revenue 2013: $124,831Expenses 2013: $73,840Net Income 2013: $50,9912013Revenue 2014: $108,043Expenses 2014: $115,463Net Income 2014: -$7,4202014Revenue 2015: $129,450Expenses 2015: $146,204Net Income 2015: -$16,7542015Revenue 2016: $188,875Expenses 2016: $193,805Net Income 2016: -$4,9302016Revenue 2017: $259,379Expenses 2017: $268,581Net Income 2017: -$9,2022017Revenue 2018: $340,743Expenses 2018: $335,026Net Income 2018: $5,7172018Revenue 2019: $433,028Expenses 2019: $416,489Net Income 2019: $16,5392019Revenue 2020: $520,089Expenses 2020: $461,654Net Income 2020: $58,4352020Revenue 2021: $512,201Expenses 2021: $520,756Net Income 2021: -$8,5552021Revenue 2022: $624,876Expenses 2022: $565,894Net Income 2022: $58,9822022Revenue 2023: $737,301Expenses 2023: $666,272Net Income 2023: $71,0292023Revenue 2024: $666,904Expenses 2024: $701,317Net Income 2024: -$34,4132024

Highlighted filing

2024

Revenue$666,904
Expenses$701,317
Net Income-$34,413
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$185,287
Liabilities
$5,038
Net assets
$180,249
Revenue
$666,904
Expenses
$701,317
Net income
-$34,413
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.85$0.05$1.80$6.67$7.01$0.34
2023Detailed filing. Detailed filing data is available for this year.$2.18$0.04$2.15$7.37$6.66$0.71
2022Detailed filing. Detailed filing data is available for this year.$1.48$0.04$1.44$6.25$5.66$0.59
2021Detailed filing. Detailed filing data is available for this year.$0.87$0.03$0.85$5.12$5.21$0.09
2020Detailed filing. Detailed filing data is available for this year.$0.98$0.05$0.93$5.20$4.62$0.58
2019Detailed filing. Detailed filing data is available for this year.$0.38$0.04$0.35$4.33$4.16$0.17
2018Detailed filing. Detailed filing data is available for this year.$0.21$0.03$0.18$3.41$3.35$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.14$0.02$0.13$2.59$2.69$0.09
2016Summary only. Only limited summary data is available for this year.$0.24$0.02$1.89$1.94$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.27$0.01$0.27$1.29$1.46$0.17
2014Detailed filing. Detailed filing data is available for this year.$0.44$0.00$0.44$1.08$1.15$0.07
2013Summary only. Only limited summary data is available for this year.$0.51$0.00$0.51$1.25$0.74$0.51
2012Summary only. Only limited summary data is available for this year.$0.03$0.00$0.43$0.40$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Apr 1, 2025
Return Version
2023v6.0
Gross Receipts
$666,904
Mission and Program Overview

Mission

SEE BELOW.

Promote quality music instruction to the entire community regardless of income, race or experience.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$214,662$180,249▼ $34,413
Cash and Non-Interest-Bearing Accounts$198,675$169,496▼ $29,179
Land, Buildings, and Equipment, Net$19,593$15,791▼ $3,802
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$218,268$185,287▼ $32,981
Liabilities
Other Liabilities$3,606$5,038▲ $1,432
Total Liabilities$3,606$5,038▲ $1,432
Net Assets / Fund Balance
Total Net Assets Fund Balance$214,662$180,249▼ $34,413
Total Liabilities and Net Assets / Fund Balance$218,268$185,287▼ $32,981

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$15,791$22,229$38,020
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Andrea MerrillSchool Executive DirectorFT$82,300$82,300

Board Members and Trustees

NameTitle
Art OstranderPresident
Lindsay FranceVice President
Susan Van SickleSecretary
Viola MonaghanSecretary
Joe KaczorowskiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$72,387
Program Service Revenue
$593,396
Investment Income
$0
Other Revenue
$1,121
All Other Contributions
$42,387
Change in Net Assets
$-34,413
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$502,036
Salaries, Compensation, and Employee Benefits$199,281
Total Fundraising Expense$83
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$375,313$13,776-$389,089
Other Salaries and Wages$55,590$45,639-$101,229
Current Officers, Directors, Trustees, and Key Employees$45,195$37,105-$82,300
Occupancy$42,094--$42,094
Payroll Taxes$8,650$7,102-$15,752
Fees for Services Accounting$13,914$511-$14,425
Office Expenses$8,955$4,492-$13,447
Insurance$5,366$1,789-$7,155
Advertising-$5,290-$5,290
Depreciation Depletion$3,802--$3,802
Conferences and Meetings-$1,733-$1,733
Travel$809--$809
Other Expenses$10,850-$83$83
Total Functional Expenses$583,797$117,437$83$701,317
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
Payroll Liabilities$5,038
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
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 8B

“The organization does not have committees.”

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

“The return is provided to all of the board. The treasurer and school executive director review the return before it is filed.”

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

“Board members are asked to disclose any conflicts of interest, and are required to verify that they have no conflicts of interest on an annual basis.”

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

“Compensation for the executive director is reviewed by the board on an annual basis. A comparison to similar salaries of organizations in the area is performed and any proposed changes by the board to the executive director's salary must be approved by a two-thirds majority of the board members. The executive director is not eligible to vote in this process. Decisions are documented in the meeting minutes”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy and financial statements available upon request.”

Filing and Contact Details

Filer

Filer Name
Opus Ithaca School of Music
EIN
90-0760945
Phone
6072203026
Address
402 N AURORA ST, ITHACA, NY 14850

Signing Officer

Name
Andrea Merrill
Title
Executive Director
Phone
6072203026
Signed
2025-04-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrea Merrill
Formed
2011
Legal Domicile
Ny
Voting Board Members
6
Independent Board Members
5
Employees
8
Volunteers
24

Preparer

Firm
Sciarabba Walker & Co Llp
Address
410 EAST UPLAND ROAD, ITHACA, NY 14850
Preparer
Svetlana Svetlichnaya
Phone
6072725550
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Contract services: program service expenses 375,313. Management and general expenses 13,776. Fundraising expenses 0. Total expenses 389,089.”

Raw XML AppendixShowing 400 of 401 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/AccountantCompileOrReviewInd01
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROMOTE QUALITY MUSIC INSTRUCTION TO THE ENTIRE COMMUNITY REGARDLESS OF INCOME, RACE OR EXPERIENCE.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt05290
IRS990/AdvertisingGrp/TotalAmt05290
IRS990/AllOtherContributionsAmt042387
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd00
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ANDREA MERRILL
IRS990/BooksInCareOfDetail/PhoneNum06072203026
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0402 N AURORA ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0ITHACA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd014850
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt0198675
IRS990/CashNonInterestBearingGrp/EOYAmt0169496
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt037105
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt045195
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt082300
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt01733
IRS990/ConferencesMeetingsGrp/TotalAmt01733
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CostOfGoodsSoldAmt00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt072387
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0502036
IRS990/CYOtherRevenueAmt01121
IRS990/CYProgramServiceRevenueAmt0593396
IRS990/CYRevenuesLessExpensesAmt0-34413
IRS990/CYSalariesCompEmpBnftPaidAmt0199281
IRS990/CYTotalExpensesAmt0701317
IRS990/CYTotalFundraisingExpenseAmt083
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0666904
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt03802
IRS990/DepreciationDepletionGrp/TotalAmt03802
IRS990/Desc0PROMOTE QUALITY MUSIC INSTRUCTION TO THE ENTIRE COMMUNITY REGARDLESS OF INCOME, RACE OR EXPERIENCE.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt08
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0583797
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0511
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt013914
IRS990/FeesForServicesAccountingGrp/TotalAmt014425
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt013776
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0375313
IRS990/FeesForServicesOtherGrp/TotalAmt0389089
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.50
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0ANDREA MERRILL
IRS990/Form990PartVIISectionAGrp/PersonNm1LINDSAY FRANCE
IRS990/Form990PartVIISectionAGrp/PersonNm2JOE KACZOROWSKI
IRS990/Form990PartVIISectionAGrp/PersonNm3ART OSTRANDER
IRS990/Form990PartVIISectionAGrp/PersonNm4VIOLA MONAGHAN
IRS990/Form990PartVIISectionAGrp/PersonNm5SUSAN VAN SICKLE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt082300
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0SCHOOL EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02011
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt030000
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0666904
IRS990/GrossSalesOfInventoryAmt01121
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt01789
IRS990/InsuranceGrp/ProgramServicesAmt05366
IRS990/InsuranceGrp/TotalAmt07155
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt041
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt022229
IRS990/LandBldgEquipBasisNetGrp/BOYAmt019593
IRS990/LandBldgEquipBasisNetGrp/EOYAmt015791
IRS990/LandBldgEquipCostOrOtherBssAmt038020
IRS990/LegalDomicileStateCd0NY
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0SEE BELOW.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0214662
IRS990/NetAssetsOrFundBalancesEOYAmt0180249
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt01121
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt01121
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt042094
IRS990/OccupancyGrp/TotalAmt042094
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04492
IRS990/OfficeExpensesGrp/ProgramServicesAmt08955
IRS990/OfficeExpensesGrp/TotalAmt013447
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0CREDIT CARD/PAYPALL FEE
IRS990/OtherExpensesGrp/Desc1CONCERT FOR THE COMMUNI
IRS990/OtherExpensesGrp/Desc2FUNDRAISING
IRS990/OtherExpensesGrp/FundraisingAmt083
IRS990/OtherExpensesGrp/ProgramServicesAmt013259
IRS990/OtherExpensesGrp/ProgramServicesAmt110850
IRS990/OtherExpensesGrp/TotalAmt013259
IRS990/OtherExpensesGrp/TotalAmt110850
IRS990/OtherExpensesGrp/TotalAmt283
IRS990/OtherLiabilitiesGrp/BOYAmt03606
IRS990/OtherLiabilitiesGrp/EOYAmt05038
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt045639
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt055590
IRS990/OtherSalariesAndWagesGrp/TotalAmt0101229
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07102
IRS990/PayrollTaxesGrp/ProgramServicesAmt08650
IRS990/PayrollTaxesGrp/TotalAmt015752
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ANDREA MERRILL
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0593396
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0593396
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0131639
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0493665
IRS990/PYOtherRevenueAmt01665
IRS990/PYProgramServiceRevenueAmt0603997
IRS990/PYRevenuesLessExpensesAmt071029
IRS990/PYSalariesCompEmpBnftPaidAmt0172607
IRS990/PYTotalExpensesAmt0666272
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0737301
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-34413
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0594517
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0214662
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0180249
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt06000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt030000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt055000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt030000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt050000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0171000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt072387
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0131639
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0134102
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt061465
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt087513
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0487106
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0593396
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0603997
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0487322
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0443961
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0433394
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02562070
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt01121
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt01665
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt03452
IRS990ScheduleA/OtherIncome509Grp/TotalAmt06238
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.94200
IRS990ScheduleA/PublicSupportPY509Pct00.92720
IRS990ScheduleA/PublicSupportTotal509Amt02878176
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt06000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt030000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt055000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt030000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt050000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0171000
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0665783
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0735636
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0621424
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0505426
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0520907
IRS990ScheduleA/Total509Grp/TotalAmt03049176
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0666904
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0737301
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0624876
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0505426
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0520907
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03055414
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/ScheduleBRequiredInd01
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt015791
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt022229
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt038020
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05038
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt015791
IRS990ScheduleD/TotalLiabilityAmt05038
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT HAVE COMMITTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE RETURN IS PROVIDED TO ALL OF THE BOARD. THE TREASURER AND SCHOOL EXECUTIVE DIRECTOR REVIEW THE RETURN BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS ARE ASKED TO DISCLOSE ANY CONFLICTS OF INTEREST, AND ARE REQUIRED TO VERIFY THAT THEY HAVE NO CONFLICTS OF INTEREST ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION FOR THE EXECUTIVE DIRECTOR IS REVIEWED BY THE BOARD ON AN ANNUAL BASIS. A COMPARISON TO SIMILAR SALARIES OF ORGANIZATIONS IN THE AREA IS PERFORMED AND ANY PROPOSED CHANGES BY THE BOARD TO THE EXECUTIVE DIRECTOR'S SALARY MUST BE APPROVED BY A TWO-THIRDS MAJORITY OF THE BOARD MEMBERS. THE EXECUTIVE DIRECTOR IS NOT ELIGIBLE TO VOTE IN THIS PROCESS. DECISIONS ARE DOCUMENTED IN THE MEETING MINUTES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 375,313. MANAGEMENT AND GENERAL EXPENSES 13,776. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 389,089.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0218268
IRS990/TotalAssetsEOYAmt0185287
IRS990/TotalAssetsGrp/BOYAmt0218268
IRS990/TotalAssetsGrp/EOYAmt0185287
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt072387
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt083
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0117437
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0583797
IRS990/TotalFunctionalExpensesGrp/TotalAmt0701317
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03606
IRS990/TotalLiabilitiesEOYAmt05038
IRS990/TotalLiabilitiesGrp/BOYAmt03606
IRS990/TotalLiabilitiesGrp/EOYAmt05038
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0214662
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0180249
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0583797
IRS990/TotalProgramServiceRevenueAmt0593396
IRS990/TotalReportableCompFromOrgAmt082300
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0594517
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0666904
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt024
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0218268
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0185287
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0809
IRS990/TravelGrp/TotalAmt0809
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0402 N AURORA ST
IRS990/USAddress/CityNm0ITHACA
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd014850
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.OPUSITHACA.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ANDREA MERRILL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06072203026
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OPUS ITHACA SCHOOL OF MUSIC
ReturnHeader/Filer/BusinessNameControlTxt0OPUS
ReturnHeader/Filer/EIN0900760945
ReturnHeader/Filer/PhoneNum06072203026
ReturnHeader/Filer/USAddress/AddressLine1Txt0402 N AURORA ST
ReturnHeader/Filer/USAddress/CityNm0ITHACA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014850
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0161071694
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCIARABBA WALKER & CO LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0410 EAST UPLAND ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ITHACA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd014850
ReturnHeader/PreparerPersonGrp/PhoneNum06072725550
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SVETLANA SVETLICHNAYA
ReturnHeader/ReturnTs02025-04-01T10:41:43-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-09-01
ReturnHeader/TaxPeriodEndDt02024-08-31

Document Assets

No mirrored PDF or thumbnail assets are attached yet.