Music Educators National Conference, National Association For Music Educ in Reston, Virginia (VA)

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Music Educators National Conference, National Association For Music Educ
Employer Identification Number (EIN)526045043
Name of OrganizationMusic Educators National Conference
Secondary NameNational Association For Music Educ
In Care of NamePaul Baker Cfo
Address1806 Robert Fulton Drive, Reston, VA 20191-5482
ActivitiesOther school related activities
SubsectionEducational Organization
Ruling Date07/1938
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationAssociation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2014
Assets$5,000,000 to $9,999,999
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$8,053,054
Amount of Income$10,924,290
Form 990 Revenue Amount$7,551,462
National Taxonomy of Exempt Entities (NTEE)Arts, Culture and Humanities: Performing Arts Schools


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Amount of income in 2014: $10,924,290 (it was $6,502,418 in 2013)
This organization: 

 $10,924,290
Other organizations performing similar types of work: 

 $393,152

Assets in 2014: $8,053,054 (it was $8,396,965 in 2013)
This organization: 

 $8,053,054
Other organizations performing similar types of work: 

 $218,085

Expenses in 2014: $8,541,446
Music Educators National Conference, National Association For Music Educ: 

 $8,541,446
Other organizations performing similar types of work: 

 $434,489

Income to expenses ratio in 2014: 1.3
This organization: 

 1.3
Other organizations performing similar types of work: 

 1.0

Number of employees in 2014: 50
Music Educators National Conference, National Association For Music Educ: 

 50
Other organizations performing similar types of work: 

 25

Employees paid over $100,000 in 2014: 12.0%
Music Educators National Conference, National Association For Music Educ: 

 12.0%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2014: 46.2%
This organization: 

 46.2%
Other organizations performing similar types of work: 

 22.8%

Financial snapshot ($)

Revenue for 2014

Assets at the end of 2014

Functional expenses for 2014

Support schedule

Checklist
201220132014
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?YesYesYes
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?YesYesYes
Did the organization report an amount for land, buildings, and equipment?YesYesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for other liabilities?NoNoNo
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?YesYesYes
Did the organization obtain separate, independent audited financial statements for the tax year?YesYesYes
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNoNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNoNo
Did the organization operate one or more hospital facilities?NoNoNo
Did the organization attach a copy of its audited financial statements?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?YesNoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?YesYesYes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNoNo
A family member of a current or former officer, director, trustee, or key employee?NoNoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNoNo
Was the organization related to any tax-exempt or taxable entity?YesYesYes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNoNo
Statements Regarding Other IRS Filings and Tax Compliance
2011201220132014
The number reported in Box 3 of Form 1096668082
The number of Forms W-2G000
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesYesYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return544550
Did the organization file all required federal employment tax returns?YesYesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?YesYesYesYes
Has it filed a Form 990-T for this year?YesYesYes
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNoNo
Did the organization file Form 8886-T?NoNoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNoNo
Did the organization notify the donor of the value of the goods or services provided?NoNoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNoNo
Initiation fees and capital contributions$0$0$0$0
Gross receipts for public use of club facilities $0$0$0$0
Gross income from members or shareholders$0$0$0$0
Gross income from other sources$0$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNoNo
The amount of tax-exempt interest received or accrued during the year$0$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0$0
The amount of reserves on hand$0$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNoNo
Has it filed a Form 720 to report these payments?NoNoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
201220132014
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$652,132$652,984$921,938
Total reportable compensation from related organizations$0$0$0
Total estimated amount of other compensation from the organization and related organizations$50,227$11,816$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization325
Total number of independent contractors who received more than $100,000 of compensation from the organization431
Statement of Revenue
2011201220132014
Total revenue$6,496,698$8,087,225$6,502,418$7,551,462
Contributions, Gifts, Grants and Other Similar Amounts$1,458,254$2,996,076$2,041,780$3,485,832
Program Service Revenue$3,437,601$3,328,958$2,673,888$2,414,018
900099$1,794,944$1,458,662$1,483,092
900099$203,403$86,259$747,367
900099$1,191,056$1,128,967$183,559
All other program service revenue$0$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$138,220$171,820$184,237$168,346
Income from investment of tax-exempt bond proceeds$0$0$0$0
Royalties$135,073$179,978$223,659$149,303
Net rental income$59,884$67,500$101,703$125,032
Gross rents (Real / Personal)$59,884 / $0$67,500 / $0$101,703 / $0$125,032 / $0
Less: rental expenses (Real / Personal)$0 / $0$0 / $0$0 / $0$0 / $0
Rental income or (loss) (Real / Personal)$0 / $0$67,500 / $0$101,703 / $0$125,032 / $0
Net gain/loss from sales of assets other than inventory$97,496$153,117$74,504$158,146
Gross amount from sales of assets other than inventory (Securities / Other)$1,573,923 / $0$3,065,392 / $0$2,804,330 / $0$3,362,970 / $0
Less: cost or other basis and sales expenses (Securities / Other)$1,476,276 / $0$2,912,275 / $0$2,729,826 / $0$3,204,824 / $0
Gain or (loss) (Securities / Other)$97,647 / $0$153,117 / $0$74,504 / $0$158,146 / $0
Net income/loss from fundraising events$0$0$0$0
Net income/loss from gaming activities$0$0$0$0
Net income/loss from sales of inventory$520,616$369,889$392,534$371,972
Gross sales of inventory, less returns and allowances$540,847$547,703$520,641$539,976
Less: cost of goods sold$20,231$177,814$128,107$168,004
Miscellaneous Revenue$649,554$819,887$810,113$678,813
900004$567,716$520,229$511,917
900099$252,171$289,884$166,896
All other revenue$0$0$0
Statement of Functional Expenses
2011201220132014
Total functional expenses$6,579,584$8,113,519$6,959,745$8,541,446
Grants and other assistance to domestic organizations and domestic governments$1,152,933$0$0
Grants and other assistance to domestic individuals$0$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0$0
Benefits paid to or for members$0$0$0
Compensation of current officers, directors, trustees, and key employees$236,354$652,132$423,120$477,333
Compensation not included above, to disqualified persons$0$0$0
Other salaries and wages$2,268,312$1,803,916$2,043,644$1,928,241
Pension plan accruals and contributions$0$0$0
Other employee benefits$623,837$404,499$433,128
Payroll taxes$0$0$186,469$184,275
Fees for services (non-employees)
Management$346,917$264,455$305,039
Legal$51,607$42,111$27,886
Accounting$43,664$35,089$40,750
Lobbying$0$0$0
Professional fundraising services$0$0$0$0
Investment management fees$0$0$0
Other$135,520$80,220$223,410
Advertising and promotion$0$0$0
Office expenses$10,685$342,095$282,115
Information technology$31,179$111,433$211,785
Royalties$0$0$0
Occupancy$0$0$0
Travel$345,683$434,479$1,095,751
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0$0
Conferences, conventions, and meetings$217,358$242,005$496,506
Interest$0$0$0
Payments to affiliates$0$0$0
Depreciation, depletion, and amortization$181,526$0$0
Insurance$0$0$0
Other expenses$943,815$865,455$983,297
Other expenses$642,896$740,250$885,187
Other expenses$366,880$162,214$566,039
Other expenses$176,897$89,219$116,415
Other expenses$0$0$284,289
Balance Sheet
2011201220132014
Total assets$8,890,473$8,625,497$8,396,965$8,053,054
Cash - non-interest-bearing$331,240$417,699$124,233
Savings and temporary cash investments$110,793$31,954$109,686
Pledges and grants receivable, net$0$0$0
Accounts receivable, net$252,435$331,888$182,245
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0$0
Notes and loans receivable, net$0$21,674$1,682
Inventories for sale or use$136,584$159,820$145,736
Prepaid expenses and deferred charges$80,121$110,618$105,900
Land, buildings, and equipment: cost or other basis$2,463,190$2,851,652$2,732,571
Investments - publicly traded securities$4,905,864$4,468,660$4,651,001
Investments - other securities$0$0$0
Investments - program-related$0$0$0
Intangible assets$0$0$0
Other assets$345,270$0$0
Total liabilities$2,673,383$2,636,190$2,641,605$2,994,442
Accounts payable and accrued expenses$1,017,718$755,098$987,680
Grants payable$0$0$0
Deferred revenue$1,618,472$1,886,507$2,006,762
Tax-exempt bond liabilities$0$0$0$0
Escrow or custodial account liability$0$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0$0
Secured mortgages and notes payable to unrelated third parties$0$0$0$0
Unsecured notes and loans payable to unrelated third parties$0$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$0$0$0
Total net assets or fund balances$6,217,090$5,989,307$5,755,360$5,058,612
Unrestricted net assets$5,887,616$5,669,204$4,972,156
Temporarily restricted net assets$26,556$11,021$11,321
Permanently restricted net assets$75,135$75,135$75,135
Capital stock or trust principal, or current funds$0$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0$0
Reason for Public Charity Status (for 2014)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2010 - 2014)
2010 - 2014 Total
Public support$30,342,225
Subtotal$30,342,225
Gifts, grants, contributions, and membership fees received$20,341,885
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$10,000,340
Gross receipts from activities that are not an unrelated trade or business under section 513$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Less$0
Amounts received from disqualified persons$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$32,535,868
Public support$30,342,225
Subtotal$2,030,881
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$2,030,881
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$148,215
Other income$14,547
Unrelated Trade or Business Income (for 2009)
IncomeExpensesNet
Total$5,091,641$383,738$125,426
Gross receipts or sales less returns and allowances$0$0$0
Cost of goods sold$0$0$0
Gross profit$0$0$0
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$5,091,641$383,738$125,426
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2009)
Total deductions$125,426
Compensation of officers, directors, and trustees$0
Salaries and wages$0
Repairs and maintenance$0
Bad debts$0
Interest$0
Taxes and licenses$0
Charitable contributions$0
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$0
Excess readership costs$125,426
Other deductions$0
Unrelated business taxable income$0
Unrelated business taxable income before net operating loss deduction$0
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$0
Specific deduction$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Usdan Center For The Creative And Performing Arts420 E 79th St, New York, NY 10075-1472NY1974-11$13,615,857
2Music Educators National Conference, National Association For Music Educ1806 Robert Fulton Drive, Reston, VA 20191-5482VA1938-07$10,924,290
3Society Of The Third Street Music School Settlement Inc235 E 11th St, New York, NY 10003-7305NY1942-12$7,021,035
4Society For Strings Inc1424 County Route 10, Westport, NY 12993-3203NY1952-12$5,745,823
5Universal Ballet Foundation, Dba Kirov Acdy Of Ballet Wa Dc4301 Harewood Rd Ne, Washington, DC 20017-1514DC1992-08$4,872,722
6School For Strings Inc419 W 54 Stt, New York, NY 10019NY1977-09$3,466,827
7Stanford Jazz WorkshopPO BOX 20454, Stanford, CA 94309-0454CA1987-12$3,246,365
8The Circus Barn Incorporated, Circus Smirkus1 Circus Rd, Greensboro, VT 05841-8166VT1974-03$2,930,838
9Wisconsin Conservatory Of Music Inc1584 N Prospect Ave, Milwaukee, WI 53202-6501WI1953-09$2,405,532
10The Music School Of Delaware Inc4101 N Washington St, Wilmington, DE 19802-2151DE1941-09$2,144,848
11School Of The Performing Arts In The Richmond Community Sparc2106 N Hamilton St Ste A, Richmond, VA 23230-4120VA1985-03$2,122,643
12Tada Theatre And Dance Alliance Inc15 West 28th Street, New York, NY 10001-6410NY1985-12$1,921,282
13Turtle Bay Music School Inc244 E 52nd St, New York, NY 10022-6201NY1935-12$1,830,509
14Stella Adler Theatre6773 Hollywood Blvd 2nd Floor, Hollywood, CA 90028-4623CA1992-07$1,600,610
15Heifetz International Music Institute Inc230 E Frederick St, Staunton, VA 24401-3670VA1996-07$1,235,077
16Virginia School Of The Arts Inc2240 Rivermont Ave, Lynchburg, VA 24503-4117VA1987-10$655,060
17Operafestival Di Roma1445 Willow Lake Dr, Charlottesvle, VA 22902-7222VA1994-12$356,370
18The Community Music School Of The Piedmont IncPO BOX 442, Upperville, VA 20185-0442VA1995-08$209,000
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Number of organizations performing similar types of work
Alaska1
Arizona2
California39
Colorado1
Connecticut10
District of Columbia5
Delaware2
Florida2
Georgia3
Hawaii3
Iowa1
Idaho1
Illinois10
Indiana1
Kentucky2
Massachusetts21
Maryland5
Maine7
Michigan6
Minnesota7
Missouri2
Montana1
North Carolina5
North Dakota1
Nebraska2
New Hampshire4
New Jersey12
New Mexico2
Nevada1
New York50
Ohio2
Oklahoma2
Oregon3
Pennsylvania17
Rhode Island1
Tennessee3
Texas10
Utah1
Virginia8
Vermont5
Washington10
Wisconsin6
Wyoming1
International2
Total280

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