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OPUS 118 HARLEM SCHOOL OF MUSIC

EIN 13-3648982 NEW YORK, NY

Browse the largest nonprofits in New York

Revenue 2024
$440,035
Expenses 2024
$378,834

Program services were 68.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
A68Z
Classification
1000
Street
PO BOX 286798

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2024

Mission

TO ESTABLISH, OPERATE, CONDUCT, MAINTAIN AND PROMOTE PROGRAMS OFFERING INSTRUCTION IN THE PLAYING OF MUSICAL INSTRUMENTS.

  • SERVING THE EAST HARLEM COMMUNITY, OPUS 118 TRANSFORMS THE LIVES OF OUR STUDENTS AND THEIR FAMILIES THROUGH ACCESS TO QUALIFIED MUSIC EDUCATION, WHILE FOSTERING TEACHER DEVELOPMENT AND INTRODUCING MUSICAL PERFORMANCES TO NEW AUDIENCES. OPUS 118 RUNS AN IN-SCHOOL VIOLIN PROGRAM THAT OPERATES IN HARLEM PUBLIC SCHOOL. IN ADDITION, OUR AFTER-SCHOOL PROGRAM OFFERS PRIVATE, PARTNER, AND GROUP VIOLIN, GUITAR AND PIANO STUDENTS WHO ARE STRONGLY ENCOURAGED TO PARTICIPATE IN ONE OF SEVERAL ENSEMBLES THAT ARE LED BY ROBERTA GUASPARI AND PERFORM AT COMMUNITY INSTITUTIONS EACH YEAR.

    Expenses $260,828 · Grants $45,484 · Revenue $120,257

As filed on the 2024 return.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Mary Sobel

    MEMBER

    Total calculated
    $0
    Hours/week
    3
  • Naomi Smith

    MEMBER

    Total calculated
    $0
    Hours/week
    3
  • Nick Tzavaras

    MEMBER

    Total calculated
    $0
    Hours/week
    3
  • Bedford Bently III

    CHAIR

    Total calculated
    $0
    Hours/week
    3
  • Joseph Ziluca

    TREASURER

    Total calculated
    $0
    Hours/week
    3
  • Jairus Steed

    SECRETARY

    Total calculated
    $0
    Hours/week
    3

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. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $440,035
    Expenses
    $378,834
    Contributions
    $319,777
    Grants paid
    $45,484
  • 2023
    Revenue
    $326,970
    Expenses
    $419,560
    Contributions
    $195,388
    Grants paid
    $46,830
  • 2022
    Revenue
    $376,659
    Expenses
    $384,103
    Contributions
    $249,886
    Grants paid
    $39,814
  • 2022
    Revenue
    $389,439
    Expenses
    $384,103
    Contributions
    $266,386
    Grants paid
    $39,814

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $361,648
    Expenses
    $402,409
    Assets (EOY)
    $193,503
  • 2020 · 990

    Revenue
    $347,065
    Expenses
    $404,832
    Assets (EOY)
    $239,871
  • 2019 · 990

    Revenue
    $517,014
    Expenses
    $515,526
    Assets (EOY)
    $291,102
  • 2018 · 990

    Revenue
    $529,546
    Expenses
    $521,064
    Assets (EOY)
    $280,827
  • 2017 · 990

    Revenue
    $529,097
    Expenses
    $473,932
    Assets (EOY)
    $262,522
  • 2016 · 990

    Revenue
    $520,758
    Expenses
    $447,037
    Assets (EOY)
    $222,642
  • 2015 · 990

    Revenue
    $408,656
    Expenses
    $432,307
    Assets (EOY)
    $151,461
  • 2014 · 990

    Revenue
    $383,199
    Expenses
    $454,158
    Assets (EOY)
    $176,252
  • 2013 · 990

    Revenue
    $519,344
    Expenses
    $373,490
    Assets (EOY)
    $299,885
  • 2012 · 990

    Revenue
    not reported
    Expenses
    $305,396
    Assets (EOY)
    $134,431

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared as related by

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 9 November 2026 and read 9 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.