﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-10-28T13:37:26-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>453749626</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>HIGHSMITH &amp; HIGHSMITH LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>329 S MAIN ST</AddressLine1Txt>
        <CityNm>TRAVELERS REST</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29690</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>814060833</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SIGAL MUSIC MUSEUM</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SIGA</BusinessNameControlTxt>
      <PhoneNum>8645208807</PhoneNum>
      <USAddress>
        <AddressLine1Txt>516 BUNCOMBE STREET</AddressLine1Txt>
        <CityNm>GREENVILLE</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29601</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CHARLES E DAVIS</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>8645208807</PhoneNum>
      <SignatureDt>2024-10-10</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>J TODD HIGHSMITH CPA</PreparerPersonNm>
      <PTIN>P01280244</PTIN>
      <PhoneNum>8648343868</PhoneNum>
      <PreparationDt>2024-10-28</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc1" referenceDocumentId="RetDoc4">
      <PrincipalOfficerNm>JOHN BECKFORD</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>516 BUNCOMBE STREET</AddressLine1Txt>
        <CityNm>GREENVILLE</CityNm>
        <StateAbbreviationCd>SC</StateAbbreviationCd>
        <ZIPCd>29601</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>969584</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>SIGALMUSICMUSEUM.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2017</FormationYr>
      <LegalDomicileStateCd>SC</LegalDomicileStateCd>
      <ActivityOrMissionDesc>OUR MISSION IS TO COLLECT AND PRESERVE HISTORICAL MUSICAL INSTRUMENTS, OBJECTS, AND INFORMATION, WHICH ENGAGE AND ENRICH PEOPLE OF ALL AGES THROUGH EXHIBITS, PERFORMANCES, AND EXPERIMENTAL PROGRAMS.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>17</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>17</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>7</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>312283</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>604868</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>54354</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>180650</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>-153086</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>171860</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>7986</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>10264</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>221537</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>967642</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>94984</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>179556</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>93265</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>360961</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>376717</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>455945</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>556273</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-234408</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>411369</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>1760813</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>2156794</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>70765</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>55377</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>1690048</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>2101417</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>OUR MISSION IS TO COLLECT AND PRESERVE HISTORICAL MUSICAL INSTRUMENTS, OBJECTS, AND INFORMATION, WHICH ENGAGE AND ENRICH PEOPLE OF ALL AGES THROUGH EXHIBITS, PERFORMANCES, AND EXPERIMENTAL PROGRAMS.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>396336</ExpenseAmt>
      <Desc>THE MUSEUM STRIVES TO BE THE LEADING CENTER FOR PRESERVING AND CELEBRATING THE MUSICAL NARRATIVES OF THE CAROLINAS AND THE SOUTHEAST, THROUGH EDUCATIONAL PROGRAMS, EXHIBITS, AND PERFORMANCES BY DISTINGUISHED ARTISTS WITH ACCESS TO A WORLD CLASS COLLECTION OF HISTORICALLY SIGNIFICANT INSTRUMENTS.</Desc>
      <TotalProgramServiceExpensesAmt>396336</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc5">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc2">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc2">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc2">true</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc2">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc2">true</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc2">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc2">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc2">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc2">true</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc2">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc2">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc2">true</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc2">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd referenceDocumentId="RetDoc3">true</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd referenceDocumentId="RetDoc3">false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>9</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>7</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>17</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>17</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>CHARLES E DAVIS</PersonNm>
        <PhoneNum>8645208807</PhoneNum>
        <USAddress>
          <AddressLine1Txt>516 BUNCOMBE STREET</AddressLine1Txt>
          <CityNm>GREENVILLE</CityNm>
          <StateAbbreviationCd>SC</StateAbbreviationCd>
          <ZIPCd>29601</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>LINDA ARCHER</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOHN BECKFORD</PersonNm>
        <TitleTxt>CHAIR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOE BLAKE</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHARLES E DAVIS</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOHN GRIER</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRETT HURT</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARGARET JENKINS</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LISA KISER</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RUBY MORGAN</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KATHY MCKINNEY</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GUSTAVO NIEVES</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANDREW SIGAL</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANDREW J WHITE SR</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOHN STEWART</PersonNm>
        <TitleTxt>VICE CHAIR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DEBRA STRANGE</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SUSAN E THOMPSON</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARSHALL WINN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <AllOtherContributionsAmt>604868</AllOtherContributionsAmt>
      <NoncashContributionsAmt>120000</NoncashContributionsAmt>
      <TotalContributionsAmt>604868</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>PROGRAM SERVICE REVENUE</Desc>
        <TotalRevenueColumnAmt>180650</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>180650</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>180650</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>171860</TotalRevenueColumnAmt>
        <ExclusionAmt>171860</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GrossSalesOfInventoryAmt>8614</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>1942</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>6672</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>6672</RelatedOrExemptFuncIncomeAmt>
      </NetIncomeOrLossGrp>
      <OtherRevenueMiscGrp>
        <Desc>OTHER REVENUE</Desc>
        <TotalRevenueColumnAmt>3592</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>3592</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>3592</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>967642</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>190914</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>171860</ExclusionAmt>
      </TotalRevenueGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>60000</TotalAmt>
        <ProgramServicesAmt>48000</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6000</ManagementAndGeneralAmt>
        <FundraisingAmt>6000</FundraisingAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>107437</TotalAmt>
        <ProgramServicesAmt>85951</ProgramServicesAmt>
        <ManagementAndGeneralAmt>10743</ManagementAndGeneralAmt>
        <FundraisingAmt>10743</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>12119</TotalAmt>
        <ProgramServicesAmt>9695</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1212</ManagementAndGeneralAmt>
        <FundraisingAmt>1212</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>22268</TotalAmt>
        <ProgramServicesAmt>5567</ProgramServicesAmt>
        <ManagementAndGeneralAmt>16701</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <AdvertisingGrp>
        <TotalAmt>48451</TotalAmt>
        <FundraisingAmt>48451</FundraisingAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>6904</TotalAmt>
        <ProgramServicesAmt>3797</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1726</ManagementAndGeneralAmt>
        <FundraisingAmt>1381</FundraisingAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>33808</TotalAmt>
        <ProgramServicesAmt>27046</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3381</ManagementAndGeneralAmt>
        <FundraisingAmt>3381</FundraisingAmt>
      </OccupancyGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>971</TotalAmt>
        <ProgramServicesAmt>971</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>13370</TotalAmt>
        <ProgramServicesAmt>12033</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1337</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>IN-KIND RENT</Desc>
        <TotalAmt>120000</TotalAmt>
        <ProgramServicesAmt>96000</ProgramServicesAmt>
        <ManagementAndGeneralAmt>12000</ManagementAndGeneralAmt>
        <FundraisingAmt>12000</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>UTILITIES</Desc>
        <TotalAmt>42164</TotalAmt>
        <ProgramServicesAmt>33732</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4216</ManagementAndGeneralAmt>
        <FundraisingAmt>4216</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>EXHIBITIONS</Desc>
        <TotalAmt>32118</TotalAmt>
        <ProgramServicesAmt>32118</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>PROGRAMMING &amp; EDUCATION</Desc>
        <TotalAmt>23788</TotalAmt>
        <ProgramServicesAmt>23788</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>32875</TotalAmt>
        <ProgramServicesAmt>17638</ProgramServicesAmt>
        <ManagementAndGeneralAmt>9356</ManagementAndGeneralAmt>
        <FundraisingAmt>5881</FundraisingAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>556273</TotalAmt>
        <ProgramServicesAmt>396336</ProgramServicesAmt>
        <ManagementAndGeneralAmt>66672</ManagementAndGeneralAmt>
        <FundraisingAmt>93265</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>48010</BOYAmt>
        <EOYAmt>42563</EOYAmt>
      </CashNonInterestBearingGrp>
      <AccountsReceivableGrp>
        <EOYAmt>5000</EOYAmt>
      </AccountsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>20569</BOYAmt>
        <EOYAmt>2890</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>14568</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>3723</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>11816</BOYAmt>
        <EOYAmt>10845</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>1680418</BOYAmt>
        <EOYAmt>2095496</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>1760813</BOYAmt>
        <EOYAmt>2156794</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>8535</BOYAmt>
        <EOYAmt>13400</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>62230</BOYAmt>
        <EOYAmt>41977</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>70765</BOYAmt>
        <EOYAmt>55377</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>1596869</BOYAmt>
        <EOYAmt>1901583</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>93179</BOYAmt>
        <EOYAmt>199834</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1690048</BOYAmt>
        <EOYAmt>2101417</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1760813</BOYAmt>
        <EOYAmt>2156794</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>411369</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc5">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>2360238</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>202755</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>309449</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>312283</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>604868</CurrentTaxYearAmt>
        <TotalAmt>3789593</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <GovtFurnSrvcFcltsVl170Grp>
        <CurrentTaxYearMinus4YearsAmt>120000</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>120000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>120000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>120000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>120000</CurrentTaxYearAmt>
        <TotalAmt>600000</TotalAmt>
      </GovtFurnSrvcFcltsVl170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>2480238</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>322755</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>429449</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>432283</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>724868</CurrentTaxYearAmt>
        <TotalAmt>4389593</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>4389593</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>44028</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>55400</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>154819</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>-153086</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>171860</CurrentTaxYearAmt>
        <TotalAmt>273021</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>4662614</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>303541</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.94140</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.97120</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc2">
      <CollectionUsedPubExhibitionInd>X</CollectionUsedPubExhibitionInd>
      <CollUsedScholarlyRsrchInd>X</CollUsedScholarlyRsrchInd>
      <SolicitedAssetsSaleInd>false</SolicitedAssetsSaleInd>
      <CYEndwmtFundGrp>
        <BeginningYearBalanceAmt>1618566</BeginningYearBalanceAmt>
        <ContributionsAmt>272471</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>171860</InvestmentEarningsOrLossesAmt>
        <AdministrativeExpensesAmt>6259</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>2056638</EndYearBalanceAmt>
      </CYEndwmtFundGrp>
      <CYMinus1YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>1781197</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>-153086</InvestmentEarningsOrLossesAmt>
        <AdministrativeExpensesAmt>9545</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>1618566</EndYearBalanceAmt>
      </CYMinus1YrEndwmtFundGrp>
      <CYMinus2YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>1533185</BeginningYearBalanceAmt>
        <ContributionsAmt>101605</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>154819</InvestmentEarningsOrLossesAmt>
        <AdministrativeExpensesAmt>8412</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>1781197</EndYearBalanceAmt>
      </CYMinus2YrEndwmtFundGrp>
      <EndowmentsHeldUnrelatedOrgInd>false</EndowmentsHeldUnrelatedOrgInd>
      <EndowmentsHeldRelatedOrgInd>false</EndowmentsHeldRelatedOrgInd>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>14568</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>3723</DepreciationAmt>
        <BookValueAmt>10845</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>10845</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>ENDOWMENT FUNDS</Desc>
        <BookValueAmt>2056638</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>RIGHT OF USE ASSET</Desc>
        <BookValueAmt>36857</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>BOOK INVENTORY</Desc>
        <BookValueAmt>1851</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>DEPOSITS</Desc>
        <BookValueAmt>150</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>2095496</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>LEASE LIABILTY</Desc>
        <Amt>36857</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>PAYROLL LIABILITIES</Desc>
        <Amt>5120</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>41977</TotalLiabilityAmt>
      <TotalRevEtcAuditedFinclStmtAmt>967642</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>967642</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>967642</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>556273</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>556273</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>556273</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 1, PART III, LINE 1A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS ELECTED, AS PERMITTED BY FASB ASC 958, NOT TO REPORT IN ITS REVENUE STATEMENT AND BALANCE SHEET MUSICAL INSTRUMENTS HELD FOR PUBLIC EXHIBITION. IN 2019 3,133,240 OF MUSICAL INSTRUMENTS WERE DONATED INCLUDING KEYBARD INSTRUMENTS, FLUTE AND WHISTLE INSTRUMENTS, DOUBLE REED INSTRUMENTS, SINGLE REED INSTRUMENTS, FREE REED, PLUCKED AND BOWED STRINGS, AND PERCUSSION INSTRUMENTS. IN 2020 THREE PIANS WERE DONATED FOR EDUCATIONAL PURPOSES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 2, PART III, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S COLLECTIONS CONSISTS OF KEYBARD INSTRUMENTS, FLUTE AND WHISTLE INSTRUMNETS, DOUBLE REED INSTRUMENTS, SINGLE REED INSTRUMENTS, FREE REED, PLUCKED AND BOWED STRINGS AND PERCUSSION INSTRUMENTS. IT IS THE INTENT OF THE SIGAL MUSIC MUSEUM TO PRESENT FUNCTIONING HISTORICAL INSTRUMENTS FOR USE BY PROPERLY PREPARED STUDENTS, FALCULTY, AND ARTISTS TO ALLOW AN AUDIENCE TO UNDERSTAND THE SONIC SOUNDSCAPE OF MUSIC OVER MANY CENTURIES IN THE CONTEXT OF THE INSTRUMENTS CONTEMPORARY TO BACH, BEETHOVEN, AND CHOPIN AMOUNG OTHERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 2, PART V, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ENDOWMENT FUNDS ARE TO BE USED TO FUND OPERATIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleM documentId="RetDoc3">
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <ContributionCnt>1</ContributionCnt>
        <NoncashContributionsRptF990Amt>120000</NoncashContributionsRptF990Amt>
      </OtherNonCashContriTableGrp>
      <AnyPropertyThatMustBeHeldInd>false</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>false</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>false</ThirdPartiesUsedInd>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND TREASURER AND THEN THE RESOURCE COMMITTEE OF THE BOARD OF DIRECTORS, WHICH IS COMPOSED OF INDEPENDENT DIRECTORS WHO HAVE BEEN DELEGATED THIS RESPONSIBILITY BY THE BOARD. COPIES ARE PROVIDED TO ALL DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MUSEUM BOARD MONITORS MATERIAL FINANCIAL TRANSACTIONS FOR CONFLICT OF INTEREST ISSUES. THE MUSEUM'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE FOR REVIEW BY THE PUBLIC AT THE MUSEUM'S OFFICE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE DIRECTOR'S SALARY IS SET BY THE EXECUTIVE COMMITTEE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>