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Nonprofiteer
← ORANGE COUNTY MUSIC AND DANCE INC

Form 990 for tax year 2022

Filed by ORANGE COUNTY MUSIC AND DANCE INC.

This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.

What the amendment changed

Compared with the latest return for 2022 , filed 16 January 2024. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total revenue
$1,099,471 changed to $2,465,638
Total expenses
$1,584,986 changed to $2,387,119
Contributions and grants received
$730,544 changed to $1,692,194
Grants paid
$19,009 changed to $3,218
Program service revenue
$350,208 changed to $696,490
Investment income
$11,359 changed to $65,296
Other revenue
$7,360 changed to $11,658
Total assets, end of year
$13,519,807 changed to $13,858,302
Total liabilities, end of year
$136,813 changed to $60,121
Net assets or fund balances, end of year
$13,382,994 changed to $13,798,181
Program services expenses
$1,015,706 changed to $1,191,870
Management and general expenses
$533,782 changed to $1,184,468
Fundraising expenses
$35,498 changed to $10,781
Program service expenses (Part III)
$1,015,706 changed to $1,191,870

Listed only on the earlier return

  • Richard Alessandro

Totals

Total revenue
$1,099,471
Total expenses
$1,584,986
Contributions and grants received
$730,544
Grants paid
$19,009
Program service revenue
$350,208
Investment income
$11,359
Other revenue
$7,360
Total assets, end of year
$13,519,807
Total liabilities, end of year
$136,813
Net assets or fund balances, end of year
$13,382,994
Program services expenses (Part IX)
$1,015,706
Management and general expenses
$533,782
Fundraising expenses
$35,498
Program service expenses (Part III)
$1,015,706

Program services were 64.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $351,799

  • 1f · All other contributions, gifts and grants

    $378,745

  • 2a · Program service revenue: CLASSES AND PERFORMANC

    total $305,939 · related or exempt $305,939

  • 2b · Program service revenue: FACILITY INCOME

    total $26,329 · related or exempt $26,329

  • 2c · Program service revenue: RECORDING INCOME

    total $17,140 · related or exempt $17,140

  • 2d · Program service revenue: INSTRUMENT RENTAL

    total $800 · related or exempt $800

  • 3 · Investment income

    total $11,359 · related or exempt $11,359

  • 10a · Gross sales of inventory

    $1,787

  • 10b · Cost of goods sold

    $2,027

  • 10c · Net income from sales of inventory

    total -$240 · related or exempt -$240

  • 11a · Other revenue: MANAGEMENT INCOME

    total $4,000 · related or exempt $4,000

  • 11b · Other revenue: JANITORIAL INCOME

    total $3,600 · related or exempt $3,600

  • 11e · Other revenue, total

    $7,600

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $19,009 · program services $19,009

  • 7 · Other salaries and wages

    total $898,500 · program services $740,084 · management and general $158,416

  • 9 · Other employee benefits

    total $21,040 · program services $15,182 · management and general $5,858

  • 10 · Payroll taxes

    total $70,464 · program services $55,246 · management and general $15,218

  • 11b · Fees: legal

    total $418 · management and general $418

  • 11c · Fees: accounting

    total $3,545 · management and general $3,545

  • 12 · Advertising and promotion

    total $12,364 · program services $12,364

  • 13 · Office expenses

    total $7,833 · management and general $7,833

  • 14 · Information technology

    total $8,415 · fundraising $8,415

  • 17 · Travel

    total $425 · management and general $425

  • 22 · Depreciation, depletion and amortization

    total $192,747 · program services $106,794 · management and general $85,953

  • 23 · Insurance

    total $26,302 · program services $14,470 · management and general $11,832

  • 24a · Other expenses: DONATED SERVICES

    total $66,667 · program services $13,334 · management and general $33,333 · fundraising $20,000

  • 24b · Other expenses: UTILITIES

    total $50,599 · management and general $50,599

  • 24c · Other expenses: SPECIAL EVENTS

    total $39,223 · program services $39,223

  • 24d · Other expenses: CHARITABLE CONTRIBUTION

    total $33,247 · management and general $33,247

  • 24e · All other expenses

    total $134,188 · management and general $127,105 · fundraising $7,083

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,469,337 · end of year $1,481,870

  • 4 · Accounts receivable

    beginning of year $12,600 · end of year $2,231

  • 7 · Other notes and loans receivable

    end of year $17,773

  • 8 · Inventories for sale or use

    end of year $569

  • 9 · Prepaid expenses and deferred charges

    beginning of year $11,584

  • 10a · Land, buildings and equipment: cost or other basis

    $9,168,795

  • 10b · Land, buildings and equipment: accumulated depreciation

    $1,324,546

  • 10c · Land, buildings and equipment, net

    beginning of year $8,003,705 · end of year $7,844,249

  • 12 · Investments: other securities

    beginning of year $3,601,757 · end of year $3,101,894

  • 15 · Other assets

    beginning of year $1,213,855 · end of year $1,071,221

  • 17 · Accounts payable and accrued expenses

    beginning of year $49,561 · end of year $94,960

  • 19 · Deferred revenue

    beginning of year $16,489 · end of year $20,032

  • 25 · Other liabilities

    beginning of year $0 · end of year $21,821

  • 27 · Net assets without donor restrictions

    beginning of year $9,653,110 · end of year $9,663,196

  • 28 · Net assets with donor restrictions

    beginning of year $4,593,678 · end of year $3,719,798

Mission and programs · 2022

Mission

OC MUSIC AND DANCE IS DEDICATED TO PROVIDING HIGH QUALITY MUSICAL ARTS EDUCATION AND TRAINING FOR THE CHILDREN OF ORANGE COUNTY, OFFERING PRIVATE AND GROUP LESSONS IN VARIETY OF INSTRUMENTS, DANCE PROGRAMS, VOICE TRAINING, MUSICAL THEORY AND COMPOSITION, AND TRAINING IN MUSIC RECORDING.

Activities or mission (Part I)

TO NURTURE, INSPIRE AND EMPOWER ORANGE COUNTY'S MOST COMMITTED AND TALENTED YOUTH TO ACHIEVE THEIR DREAMS AND PROVIDE A PATH FOR THEM TO FOLLOW THEIR PASSIONS.

  • CLASSES, SPECIAL PERFORMANCES AND MASTER CLASSES: MUSIC, DANCE, SHOWS, AND VOICE CLASSES.

    Expenses $1,015,706 · Grants $19,009 · Revenue $305,269

  • SPACE RENTAL TO ARTISTIC PARTNERS FOR FURTHERING VOICE AND INSTRUMENTAL TRAINING FOR GROUP AND PRIVATE LESSONS.

    Revenue $26,329

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Charles Zhang

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    1

  • Albert Frink

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Doug Freeman

    DIRECTOR, CEO

    Total calculated
    $0
    Hours/week
    40

  • Richard Alessandro

    DIRECTOR, AUDIT COMMITTEE

    Total calculated
    $0
    Hours/week
    1

  • Joanne Tang

    DIRECTOR, CFO

    Total calculated
    $0
    Hours/week
    1

  • Dawn S Reese

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Ralph S Opacic

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Jo Ellen Chatham

    DIRECTOR, SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Richard Stein

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • John E Forsyte

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Mario Rodriquez

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Peter Doerken

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • David Dunford

    PRESIDENT

    Total calculated
    $69,366
    From this org
    $69,366
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Schedule J

Answered yes

  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
SALARIES FOR CEO, EXECUTIVE DIRECTOR AND EXECUTIVE VP ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. HOWEVER, ONLY THE EXECUTIVE VP RECEIVES A SALARY AND ALL OTHER MEMBERS OF TOP MANAGEMENT ARE ON A VOLUNTEER BASIS.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2022
Filed
9 June 2023
IRS schema version
2022v5.0
Source object
202311649349300301

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