2025-04-15T15:15:23-04:00 2024-12-31 472461346 WELLS CPA LLC 215 N FRONT ST STE 110 COLUMBUS OH 43215 990 2024-01-01 811531218 COLUMBUS MUSIC COMMISSION COLU 9178530204 350 E 1ST AVE 1ST FLOOR COLUMBUS OH 43201 SKIP WEILER MEMBER 9178530204 2025-04-15 false DONALD WELLS P01867509 6143968974 2025-04-15 X 2024 2025-03-06 01:10:19Z X SKIP WEILER 350 E 1ST AVE 1ST FLOOR COLUMBUS OH 43201 637962 false X MUSICCOLUMBUS.COM X 2016 OH TO NURTURE A COMMUNITY WHERE PEOPLE CAN PROSPER IN THE BUSINESS OF MUSIC WHILE CONTRIBUTING TO COLUMBUS' OVERALL CULTURAL AND ECONOMIC GROWTH. 16 16 4 36 0 577248 614270 300 0 16658 577248 631228 0 0 264195 345563 0 35475 274844 304608 539039 650171 38209 -18943 188508 221372 17193 69000 171315 152372 TO NURTURE A COMMUNITY WHERE PEOPLE CAN PROSPER IN THE BUSINESS OF MUSIC WHILE CONTRIBUTING TO COLUMBUS' OVERALL CULTURAL AND ECONOMIC GROWTH. false false 499509 TO NURTURE A COMMUNITY WHERE PEOPLE CAN PROSPER IN THE BUSINESS OF MUSIC WHILE CONTRIBUTING TO COLUMBUS' OVERALL CULTURAL AND ECONOMIC GROWTH. KEY PROGRAM INCLUDE GIFT OF MUSIC, EARN AS YOU LEARN, THE UNHEARD, BETTER TOGETHER MUSIC INCUBATOR, AND MUSIC MONDAYS. 499509 true true false false false false false false false false false false false true true 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 17 0 4 true false false false false false false false false false false false false false false X 16 16 false false false false false false false true true false false false 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 125000 0 0 HINDA MITCHELL VICE CHAIR 2.00 X X 0 0 0 RANDY MALLOY CHAIR 2.00 X X 0 0 0 ROBERT SHENTON TREASURER 2.00 X X 0 0 0 LISA JENKINS SECRETARY 2.00 X X 0 0 0 SKIP WEILER MEMBER 1.00 X X 0 0 0 JOEY GURWIN 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 JAMIE REED MEMBER 1.00 X 0 0 0 JAMI GOLDSTEIN MEMBER 1.00 X 0 0 0 J RAWLS MEMBER 1.00 X 0 0 0 LARA LASHUTKA CROTTY MEMBER 1.00 X 0 0 0 PAUL HOY MEMBER 1.00 X 0 0 0 RYAN CLARK MEMBER 1.00 X 0 0 0 EVAN WESTFALL MEMBER 1.00 X 0 0 0 MARK WAGENBRENNER MEMBER 1.00 X 0 0 0 125000 1 false false false 18708 595562 95977 614270 EARNED INCOME 300 300 300 23392 6734 16658 16658 631228 300 16658 125000 98981 12729 13290 175500 138969 17871 18660 45063 33797 11266 20123 20123 35089 22854 9537 2698 12258 6533 5725 8421 8421 10401 10401 2892 2892 IN KIND EXPENSE 95977 95977 EDUCATIONAL PROGRAMMING 83842 83842 EVENT EXPENSE 16546 14065 1654 827 DUES & SUBSCRIPTIONS 9568 9568 9491 4491 5000 650171 499509 115187 35475 175274 138478 6000 54000 500 6734 5882 23012 188508 221372 17193 20988 25000 23012 17193 69000 X 171315 92372 60000 171315 152372 188508 221372 -18943 X false true X true false X 265845 331629 397760 577248 614270 2186752 265845 331629 397760 577248 614270 2186752 11554 2175198 23392 23392 2210144 300 0.98420 0.92110 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RIGHT OF USE ASSET - CURRENT 23012 23012 LEASE LIABILITY - CURRENT 23012 23012 X 631228 631228 631228 650171 650171 650171 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, 2024, 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 YEARS AFTER THEY ARE FILED. ALL TAX RETURNS FOR YEARS ENDING AFTER DECEMBER 31, 2021 ARE OPEN FOR EXAMINATION. X INSTRUMENTS 257 95977 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.