2024-05-14T10:38:37-04:00 2023-12-31 472461346 WELLS CPA LLC 215 N FRONT ST STE 110 COLUMBUS OH 43215 990 2023-01-01 811531218 COLUMBUS MUSIC COMMISSION COLU 6148691777 277 WEST NATIONWIDE BLVD COLUMBUS OH 43215 ROBERT SHENTON TREASURER 6142216623 2024-05-14 ROBERT SHENTON 999009999 false DONALD WELLS P01867509 6143968974 2024-05-14 X 2023 2023-04-26 12:10:37Z ROBERT SHENTON 277 WEST NATIONWIDE BLVD COLUMBUS OH 43215 577248 false X MUSICCOLUMBUS.COM X 2016 OH TO CONNECT MUSIC MAKERS, MUSIC COMMERCE AND COMMUNITY TO ENGAGE IN CREATING, PERFORMING AND PROMOTING GREAT MUSIC. 17 17 3 0 397760 577248 0 0 0 397760 577248 0 0 231411 264195 0 12281 180736 274844 412147 539039 -14387 38209 137916 188508 4810 17193 133106 171315 TO CONNECT MUSIC MAKERS, MUSIC COMMERCE AND COMMUNITY TO ENGAGE IN CREATING, PERFORMING AND PROMOTING GREAT MUSIC. false false 432803 TO CONNECT MUSIC MAKERS, MUSIC COMMERCE AND COMMUNITY TO ENGAGE IN CREATING, PERFORMING AND PROMOTING GREAT MUSIC. KEY PROGRAMS INCLUDE GIFTS OF MUSIC, EARN AS YOU LEARN, AND THE UNHEARD. 432803 true true false false false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false true 22 0 3 true false false false false false false false false false false false false false false X 17 17 false false false false false false false true true false false true true false true false false true false false X PERFECT BALANCE 6142358877 2470 E MAIN ST 200 COLUMBUS OH 43209 BRUCE GARFIELD EXECUTIVE DI 40.00 X 112583 0 0 AMBER KNICOLE VICE CHAIR 2.00 X X 0 0 0 LISA JENKINS SECRATARY 2.00 X X 0 0 0 ROBERT SHENTON TREASURER 2.00 X X 0 0 0 KEN FREEDMAN MEMBER 1.00 X 0 0 0 ADAM FRIEDMAN MEMBER 1.00 X 0 0 0 JOEY GURWIN MEMBER 1.00 X 0 0 0 DR BETTY J HILL MEMBER 1.00 X 0 0 0 MICHAEL IBRAHIM MEMBER 1.00 X 0 0 0 CHARLIE JACKSON MEMBER 1.00 X 0 0 0 TOM KROUSE MEMBER 1.00 X 0 0 0 RANDY MALLOY CHAIR 1.00 X X 0 0 0 CHRISTIANIA MOFFA MEMBER 1.00 X 0 0 0 JAMIE REED MEMBER 1.00 X 0 0 0 SKIP WEILER MEMBER 1.00 X 0 0 0 ALEC WIGHTMAN MEMBER 1.00 X 0 0 0 HINDA MITCHELL MEMBER 1.00 X 0 0 0 J RAWLS MEMBER 1.00 X 0 0 0 112583 1 false false false 6500 570748 75814 577248 577248 112583 93666 13512 5405 121931 101444 14634 5853 29681 22261 7420 20457 17389 2045 1023 18892 4015 14877 7980 5985 1995 2986 2986 23196 23196 6675 6675 EDUCATIONAL PROGRAMMING 75150 75150 IN KIND EXPENSE 69080 69080 MISCELLANEOUS 19601 19601 EVENT EXPENSE 19338 19338 11489 4874 6615 539039 432803 93955 12281 130616 175274 6000 7300 500 6734 137916 188508 4810 17193 4810 17193 X 133106 171315 133106 171315 137916 188508 38209 X false true X true false X 150750 265845 331629 397760 577248 1723232 150750 265845 331629 397760 577248 1723232 136041 1587191 1723232 0.92110 0.88300 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 577248 577248 577248 539039 539039 539039 SCHEDULE D, PAGE 3, PART X CMC IS TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. CONSEQUENTLY, NO PROVISIONS FOR INCOME TAXES HAVE BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. ADDITIONALLY, THE INTERNAL REVENUE SERVICE HAS NOT CLASSIFIED CMC AS A PRIVATE FOUNDATION BECAUSE IT IS AN ORGANIZATION OF THE TYPE DESCRIBED IN SECTIONS 509(A)(1) AND 170 (B)(A)(VI) OF THE CODE. CMC FOLLOWS FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, CMC MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF CMC, AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. ON DECEMBER 31, 2023, THERE WERE NO MATERIAL UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. CMC FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF OHIO. CMC'S FEDERAL EXEMPT ORGANIZATION TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE (3) YEARS AFTER THEY ARE FILED. ALL TAX RETURNS FOR YEARS ENDING AFTER DECEMBER 31, 2020 ARE OPEN FOR EXAMINATION. X INSTRUMENTS 185 75814 INDEPENDENT APPRAISER false false false FORM 990, PAGE 6, PART VI, LINE 11B THE 990 IS REVIEWED AND APPROVED PRIOR TO BEING FILED WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C AS BOARD MEMBERS ARE BROUGHT ONBOARD, THEY ARE REQUIRED TO DISCLOSE ALL POSSIBLE CONFLICTS OF INTEREST AT THAT TIME. FORM 990, PAGE 6, PART VI, LINE 15A REVIEWED, DISCUSSED AND APPROVED BY THE EXECUTIVE COMMITTEE - CONSISTS OF THE BOARD CHAIR, SECRETARY, TREASURER AND PAST CHAIR. COMPARABLE COMPENSATION FOR EXECUTIVE DIRECTORS WAS USED IN DETERMINATION OF AN APPROPRIATE COMPENSATION. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE PROVIDED UPON REQUEST.