2025-06-11T18:04:26-07:00 2024-07-31 330573772 Lopez & Company 8907 Warner Ave Ste 227 Huntington Beach CA 92647 990 2024-04-01 330310294 THE MUSIC ROOM INC MUSI 7149152470 327 W COLLINS AVE ORANGE CA 92867 SHARON WESTENHOFER President & CEO 2025-06-11 true true Frank Lopez P00040871 7148419500 X 2024 2025-03-06 01:10:19Z SHARON WESTENHOFER 327 W COLLINS AVE ORANGE CA 92867 268260 false X https://themusicroomtmr.com/ X 1986 CA TO ORGANIZE AND PRODUCE DANCE AND MUSIC RECITALS FOR APPROXIMATELY 250 STUDENTS. STUDENTS BENEFIT FROM THESE SERVICE BY BOTAINING AN IN-DEPTH UNDERSTANDING, APPRECIATION AND KNOWLEDGE OF MUSIC, DANCE AND ART. 4 0 26 143 30225 8730 596341 252873 16 4 18322 6653 644904 268260 0 0 181074 82310 43 0 0 469951 190874 651068 273184 -6164 -4924 319336 309700 44573 39861 274763 269839 TO ORGANIZE AND PRODUCE DANCE AND MUSIC RECITALS FOR APPROXIMATELY 250 STUDENTS. STUDENTS BENEFIT FROM THESE SERVICE BY BOTAINING AN IN-DEPTH UNDERSTANDING, APPRECIATION AND KNOWLEDGE OF MUSIC, DANCE AND ART. false false 204890 TO ORGANIZE AND PRODUCE DANCE AND MUSIC RECITALS FOR APPROXIMATELY 250 STUDENTS. STUDENTS BENEFIT FROM THESE SERVICE BY BOTAINING AN IN-DEPTH UNDERSTANDING, APPRECIATION AND KNOWLEDGE OF MUSIC, DANCE AND ART. 204890 true false false false false false false false false false true false false false true false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 false 26 true false false false false false false false 0 false false false false false false false X 4 0 false false false false false false false false false false false false false false false false false false CA SHARON WESTENHOFER 7149152470 327 W COLLINS AVE ORANGE CA 92667 SHARON WESTENHOFER President & CEO 60.00 0.00 X 14000 0 0 PETER WESTENHOFFER Secretary 2.00 0.00 X X 0 0 0 PENNY KIM CFO 2.00 0.00 X X 0 0 0 GINA GIDDEN Vice President 0.00 0.00 X 0 0 0 14000 0 false false false 0 X 8730 8730 DANCE PROGRAMS 611600 39251 39251 Membership Dues & Assessments 653 653 REVENUE-SHOW PRODUCTIO 611600 35404 35404 TUITION 611600 177565 177565 252873 4 4 0 0 6510 6510 6510 6510 0 0 0 0 MISCELLANEOUS INCOME 900099 143 143 143 268260 252224 143 7163 0 0 0 0 14000 10500 3500 0 58753 44065 14688 0 2353 1765 588 7204 5403 1801 0 0 2610 1958 652 0 0 0 0 0 0 0 0 83001 62251 20750 0 0 0 1588 1191 397 0 2379 1784 595 591 443 148 SHOW EXPENSES 44168 33126 11042 DANCE PROGRAMS AND COSTUMES 29815 22361 7454 STUDIO SUPPLIES 8013 6010 2003 BANK AND CREDIT CARD FEES 6212 4659 1553 12497 9374 3123 273184 204890 68294 0 10356 18651 12533 2090 0 13249 8140 0 0 0 0 0 318263 46623 274019 271640 0 0 0 0 9179 9179 319336 309700 44573 39861 44573 39861 X 274763 269839 274763 269839 319336 309700 -4924 X false false false X 278414 26514 251900 39849 39849 -19740 19740 271640 CBB CC 5581 12410 CBB LOAN 27451 39861 true true true true true true true false false false false false false false false false false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race Form 990, Part VI, Section B, Line 11b No review was or will be conducted. Form 990, Part VI, Section C, Line 19 No documents available to the public. Statement Note 1 Subject: Notification of Accounting Period Change for The Music Room IncTo Whom It May Concern,I am writing on behalf of The Music Room Inc, a tax-exempt nonprofit organization recognized under Section 501(c)(3) of the Internal Revenue Code (IRC). We are notifying the IRS of our intent to change the organizations accounting period from a fiscal year ending March 31 to a fiscal year ending July 31.This change is being made in accordance with the rules set forth in Revenue Procedure 85-58 and related guidance under IRC Section 442. As our organization qualifies for the exception to filing Form 1128, we are providing this letter as documentation of our intent and compliance with the applicable requirements.Statement of Compliance with Exception CriteriaThe Music Room Inc meets the requirements for an automatic approval to change the accounting period without filing Form 1128 because:1.No Prior Accounting Period Changes: The organization has not changed its accounting period within the last 10 calendar years.2.Filing Compliance: The organization is current on all filing requirements for its existing accounting period, including Form 990.3.Short Tax Year Compliance: The transition will result in a short tax year of four months (April 1, 2024 to July 31, 2024), which is less than six months as required by the exception rules.Filing Plan for Short Tax YearThe organization will file a short-period return for the period of April 1, 2024 through July 31, 2024, and all subsequent returns will reflect the new fiscal year ending July 31. We have also submitted a timely extension request for the short-period return.Basis for AuthorityThis notification and our compliance with the requirements are based on the following authorities:IRC Section 442: Governs changes in the annual accounting period.Revenue Procedure 85-58: Outlines the procedures for exempt organizations to change their accounting period.