2024-01-24T15:59:28-06:00 2023-06-30 620713250 KRAFTCPAS PLLC 555 GREAT CIRCLE ROAD NASHVILLE TN 37228 990 2022-07-01 581560499 WO SMITH NASHVILLE COMMUNITY MUSIC SCHOOL WOSM 6152558355 PO BOX 121348 NASHVILLE TN 37212 JONAH RABINOWITZ EXECUTIVE DIRECTOR 6152558355 2024-01-24 1 JONAH RABINOWITZ 999009999 1 KEN YOUNGSTEAD P00320901 6152427351 2024-01-24 X 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z BECKY GARDENHIRE PO BOX 121348 NASHVILLE TN 37212 1005586 0 X WWW.WOSMITH.ORG X 1981 TN PROVIDES AFFORDABLE, QUALITY MUSIC INSTRUCTION AVAILABLE TO CHILDREN FROM LOW-INCOME FAMILIES. 28 28 5 167 0 0 570166 469091 0 0 189 1561 27007 517988 597362 988640 25000 27000 0 0 343359 347892 0 0 52454 477615 500929 845974 875821 -248612 112819 5939533 6178896 21786 138433 5917747 6040463 W.O. SMITH/NASHVILLE COMMUNITY MUSIC SCHOOL PROVIDES MUSIC INSTRUCTION PROVIDED BY VOLUNTEER FACULTY TO CHILDREN FROM LOW-INCOME FAMILIES. STUDENTS WHO QUALIFY FOR THE FREE OR REDUCED-PRICE LUNCH PROGRAMS IN THE LOCAL PUBLIC SCHOOL ARE ELIGIBLE TO ATTEND. 0 0 544183 "PRIVATE MUSIC LESSONS" - MUSIC INSTRUCTION IS PROVIDED TO CHILDREN FROM LOW-INCOME FAMILIES IN THE W.O. SMITH SCHOOL FACILITY BY VOLUNTEER TEACHING ARTISTS AT THE COST OF 50 CENTS PER LESSON. FEES HAVE BEEN WAIVED FOR THE 2022-2023 SCHOOL YEAR. THE ORGANIZATION ESTIMATES THAT THE SERVICES PROVIDED BY THE VOLUNTEER TEACHING ARTISTS HAVE A VALUE OF $308,060 FOR THE 2022/23 FISCAL YEAR. IN ADDITION TO PROVIDING LESSONS, THE ORGANIZATION MAKES INSTRUMENTS AND LEARNING MATERIALS AVAILABLE ON A LENDING LIBRARY BASIS. 50856 OTHER CLASSES AND ENSEMBLES OFFERED: ADVANCED MUSIC THEORY; BASIC MUSICIANSHIP; CHOIR KIDS; GROUP PIANO; JAZZBAND; MUSICAL BEGINNINGS; POLYPHONY CHOIR; ROCK BAND; SONGWRITING AND COMPOSITION; STEEL DRUM ENSEMBLE; STRINGSMITHS ENSEMBLE; VOCAL SEMINAR. 27000 27000 COLLEGE SCHOLARSHIP - A COLLEGE SCHOLARSHIP PROGRAM IS AVAILABLE TO ALL W.O. SMITH GRADUATES THAT CHOOSE A MUSIC MAJOR IN UNDERGRADUATE STUDY. AN AGENCY ENDOWMENT AT THE COMMUNITY FOUNDATION OF MIDDLE TENNESSEE AS WELL AS THE ROY WUSNCH STARDUST MUSIC SCHOLARSHIP FUND AVAILABLE THROUGH THE SCHOOL PROVIDES THESE FUNDS TO STUDENTS. TO QUALIFY, STUDENTS MUST HAVE GRADUATED FROM THE W.O. SMITH MUSIC SCHOOL PROGRAM AND BE PURSUING A DEGREE IN AUDIO PRODUCTION/ENGINEERING, COMMERCIAL MUSIC, COMPOSITION AND FILM SCORING, ARTS ADMINISTRATION/MUSIC BUSINESS, MUSIC EDUCATION, MUSIC HISTORY/ETHNOMUSICOLOGY, MUSIC PERFORMANCE, MUSICAL THEATER, MUSIC THEORY, MUSIC THERAPY, OR SONGWRITING. 622039 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 19 0 1 5 1 0 0 0 0 0 0 0 0 0 0 0 0 X 28 28 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 TN X X JONAH RABINOWITZ 6152558355 1125 8TH AVENUE SOUTH NASHVILLE TN 37203 BECKY GARDENHIRE PRESIDENT 1.00 X X 0 0 0 GREG HILL VICE PRESIDENT 1.00 X X 0 0 0 L OWEN KELLY SECRETARY 1.00 X X 0 0 0 MELINDA DRENNAN TREASURER 1.00 X X 0 0 0 RYAN MOSES PAST PRESIDENT 0.50 X 0 0 0 JEFF ALLEN DIRECTOR 0.50 X 0 0 0 JOHN ALLEN DIRECTOR 0.50 X 0 0 0 LORI CARVER DIRECTOR 0.50 X 0 0 0 TONY CONWAY DIRECTOR 0.50 X 0 0 0 CHARLIE COOK DIRECTOR 0.50 X 0 0 0 GILLIE CROWDER DIRECTOR 0.50 X 0 0 0 GEORGE DEZEVALLOS DIRECTOR 0.50 X 0 0 0 BAIRD DIXON DIRECTOR 0.50 X 0 0 0 BOB FISHER DIRECTOR 0.50 X 0 0 0 WILLIAM GILMORE DIRECTOR 0.50 X 0 0 0 JAMYE HARDY DIRECTOR 0.50 X 0 0 0 ALEX HAYES DIRECTOR 0.50 X 0 0 0 BEVERLY KEEL DIRECTOR 0.50 X 0 0 0 MARK MONTGOMERY DIRECTOR 0.50 X 0 0 0 DAN MOORE DIRECTOR 0.50 X 0 0 0 JACOB NEMER DIRECTOR 0.50 X 0 0 0 ALISTAIR NEWBERN DIRECTOR 0.50 X 0 0 0 SHANNON SANDERS DIRECTOR 0.50 X 0 0 0 DEL SAWYER DIRECTOR 0.50 X 0 0 0 FRANK SUTHERLAND DIRECTOR 0.50 X 0 0 0 GEORGE URIBE DIRECTOR 0.50 X 0 0 0 HERSHELL WARREN DIRECTOR 0.50 X 0 0 0 DAN WERLY DIRECTOR 0.50 X 0 0 0 JONAH RABINOWITZ EXECUTIVE DIRECTOR 60.00 X 83624 0 34266 83624 0 34266 0 0 0 0 0 27450 165590 276051 23659 469091 1561 1561 42064 4490 37574 37574 37574 13165 27450 12456 709 709 INSURANCE CLAIM 900099 479705 479705 479705 988640 479705 0 39844 27000 27000 116411 40744 46564 29103 168507 131033 27474 10000 5250 4549 604 97 38138 32406 4688 1044 19586 12452 4733 2401 16428 16428 2568 2568 2095 2095 17611 10593 5457 1561 7203 5763 720 720 49996 29997 19999 4364 4364 2329 1290 856 183 218282 174626 43656 17455 10473 6982 REPAIRS AND MAINTENANCE 68691 53539 12122 3030 SUMMER MUSIC CAMP 50856 50856 MISCELLANEOUS EXPENSE 19469 8772 8477 2220 MUSIC SUPPLIES 19214 19214 4368 4368 875821 622039 201328 52454 1175547 1332076 18988 18533 1125 7934770 3382990 4617027 4551780 119946 122936 6900 153571 5939533 6178896 10655 120066 11131 18367 21786 138433 X 5693261 5812225 224486 228238 5917747 6040463 5939533 6178896 X 112819 9897 X X 0 1 X 1 0 X 579135 509220 738970 570166 469091 2866582 579135 509220 738970 570166 469091 2866582 362016 2504566 52064 39413 118 189 43625 135409 56299 18412 26515 13165 114391 3116382 9718 0.80370 0.78060 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 250000 250000 6918603 2717886 4200717 755668 658872 96796 10499 6232 4267 4551780 X 1306597 9897 308060 317957 988640 0 988640 1183881 308060 308060 875821 0 875821 PART X, LINE 2: MANAGEMENT PERFORMS AN EVALUATION OF ALL INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE ORGANIZATION'S INCOME TAX RETURNS TO DETERMINE WHETHER THE INCOME TAX POSITIONS MEET A "MORE LIKELY THAN NOT" STANDARD OF BEING SUSTAINED UNDER EXAMINATION BY THE APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS PERFORMED ITS EVALUATION OF ALL INCOME TAX POSITIONS TAKEN ON ALL OPEN INCOME TAX RETURNS AND HAS DETERMINED THAT THERE WERE NO POSITIONS TAKEN THAT DO NOT MEET THE "MORE LIKELY THAN NOT" STANDARD. ACCORDINGLY, THERE ARE NO PROVISIONS FOR INCOME TAXES, PENALTIES OR INTEREST RECEIVABLE OR PAYABLE RELATING TO UNCERTAIN INCOME TAX POSITIONS IN THE ACCOMPANYING FINANCIAL STATEMENTS. BAND CHALLENGE 40615 27450 13165 3000 8656 800 40615 27450 13165 3000 8656 800 12456 709 1 COLLEGE SCHOLARSHIPS 9 27000 PART I, LINE 2: COLLEGE SCHOLARSHIPS ARE OFFERED TO ALL MEMBERS OF THE W.O. SMITH NASHVILLE COMMUNITY MUSIC SCHOOL FOR STUDENTS WHO WILL PURSUE A MAJOR IN ANY MUSIC FIELD. CANDIDATES MUST FILL OUT AN APPLICATION AND COMPLETE AN ESSAY FOR A SCHOLARSHIP TO BE AWARDED. REPORTS FROM THE STUDENTS ARE REQUIRED ON A SEMESTER BY SEMESTER BASIS TO MAINTAIN THEIR SCHOLARSHIP WHICH INCLUDE DETAILS ON THE COST FOR SCHOOL, CLASS SCHEDULES, GRADE POINT AVERAGE (WITH A 3.0 OR BETTER ENCOURAGED) AND UPDATED SEMESTER GOALS. FORM 990, PART VI, SECTION B, LINE 11B THE RETURN IS DELIVERED BY E-MAIL TO ALL BOARD MEMBERS, AND BY POSTAL MAIL TO THOSE WHO DO NOT HAVE E-MAIL, FOR THEIR INSPECTION. WE ASK FOR ANY CONCERNS OR COMMENTS WITHIN A REASONABLE AMOUNT OF TIME (5 WORKING DAYS) SO THAT THE CONCERNS CAN BE RELAYED TO OUR AUDIT COMMITTEE AND TAX PREPARERS. A REMINDER E-MAIL IS SENT TO MEMBERS ONE DAY BEFORE COMMENTS ARE DUE. IT IS MADE CLEAR THAT A NON-REPLY IS CONSIDERED ACCEPTANCE OF THE 990 FOR THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 12C ALL MEMBERS OF OUR BOARD OF DIRECTORS AND ADVISORY COUNCIL ARE DIRECTED TO REVIEW AND SIGN OUR CONFLICT OF INTEREST POLICY AT OUR ANNUAL MEETING IN MAY EVERY YEAR. AT SUBSEQUENT MEETINGS QUARTERLY, THE POLICY IS MADE AVAILABLE TO UPDATE AND SUPPLY FURTHER INFORMATION. OUR POLICY DOES NOT ALLOW ANY FINANCIAL TRANSACTIONS WITH OFFICERS, DIRECTORS OR TRUSTEES, AND KEY EMPLOYEES UNLESS THE POLICY IS REVIEWED AND ACCEPTED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR PROVIDES A PROPOSED BUDGET FOR THE ORGANIZATION, WHICH DOES NOT INCLUDE INCREASES FOR EXECUTIVE COMPENSATION, TO THE FINANCE AND EXECUTIVE COMMITTEES OF THE BOARD OF DIRECTORS. IN CLOSED EXECUTIVE SESSION, THE COMMITTEES MAKE RECOMMENDATIONS FOR ADJUSTMENT TO COMPENSATION BASED UPON PREVIOUS YEARS GOALS AND ASSESSMENTS. THOSE RECOMMENDATIONS ARE TAKEN TO THE BOARD AS A WHOLE AT THE ANNUAL MEETING IN MAY OF EACH YEAR AND DISCUSSED BY THE WHOLE IN EXECUTIVE SESSION WITHOUT THE EXECUTIVE DIRECTOR OR STAFF PRESENT. RECOMMENDATIONS OF THE BOARD ARE VOTED UPON AND THE BUDGET FOR THE NEW FISCAL YEAR ADOPTED THEREAFTER. FORM 990, PART VI, SECTION C, LINE 19 GOVERNANCE DOCUMENTS ARE AVAILABLE TO THE PUBLIC BY CONTACTING THE SCHOOL WITH A PHONE CALL, EMAIL OR BY POST. FINANCIAL STATEMENTS AND TAX RETURNS ARE AVAILABLE AT ALL TIMES AT THE WEBSITE: WWW.GIVINGMATTERS.COM AS WELL AS YEARLY BUDGET DOCUMENTS AND OTHER GOVERNANCE INFORMATION. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF ENDOWMENT FUND 9,897. FORM 990, PART XI, LINE 2C: THE ORGANIZATION CHANGED NEITHER ITS OVERSIGHT PROCESS NOR ITS SELECTION PROCESS DURING THE TAX YEAR.