2025-11-13T11:37:53-05:00 2024-12-31 Kurt Behrenfeld CPA PLLC 7 Hickory Lane Cortland NY 13045 990 2024-01-01 160877976 Community School of Music and Arts Inc % Megan Omohundro COMM 6072721474 330 E State Street Ithaca NY 14850 MEGAN OMOHUNDRO Executive Director 6072721474 2025-10-24 true true KURT BEHRENFELD P00963773 6074230577 2025-11-13 2024 2025-03-06 01:10:19Z Megan Omohundro 330 E State Street Ithaca NY 14850 520370 false X X 1961 NY To enrich the human spirit of people of all ages and backgrounds by encouraging artistic exploration through exceptional arts education and events. 8 8 10 10 22597 0 174785 213201 201003 221462 117 0 24272 24056 400177 458719 0 0 248067 233155 6400 0 25665 180156 349102 434623 582257 -34446 -123538 1073181 908275 839143 797771 234038 110504 To enrich the human spirit of people of all ages and backgrounds by encouraging artistic exploration through exceptional arts education and events. false false 240859 161377 PRIVATE INSTRUCTION: CSMA PROVIDED PRIVATE LESSONS TO STUDENTS OF ALL AGES IN MUSIC, VISUAL ARTS AND DANCE. LESSONS WERE HELD IN PERSON AND REMOTELY. 122243 89302 CLASSES AND ENSEMBLES: CSMA TAUGHT MUSIC ENSEMBLES IN MUSIC, VISUAL ARTS AND DANCE TO STUDENTS OF ALL AGES. ALL CLASSES AND ENSEMBLES WERE HELD IN PERSON. 363102 true true false false false false false false false true 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 false false false false false false false false false false true X 0 0 true 10 true true true false false false false false false false false false X 8 8 false false false false false false false true true false false true true true true true true true false false NY X Megan Omohundro 6072721474 330 E State Street Ithaca NY 14850 Megan Omohundro Executive Director 40.00 0.00 X X 66346 0 0 Manuela Amzallag Trustee 1.00 0.00 X 0 0 0 Leon Holden Trustee 1.00 0.00 X 0 0 0 Mia Korf Trustee 1.00 0.00 X 0 0 0 Jari Poulin Trustee 1.00 0.00 X 0 0 0 Francisco Paler-Large President 2.00 0.00 X X 0 0 0 Patricia Breault Borg Vice President 1.00 0.00 X X 0 0 0 Jackie Barrett Secretary 1.00 0.00 X X 0 0 0 Miriam Nussbaum Treasurer 1.00 0.00 X X 0 0 0 66346 0 0 0 false false false 10671 75 87061 115394 3790 213201 TuitionLessonsProgram 900099 221462 221462 221462 83310 60713 22597 22597 22597 75 0 2397 938 1459 1459 458719 222921 22597 0 66346 19593 39561 7192 146177 88258 41850 16069 20632 11348 7221 2063 41506 12793 28713 5209 5209 11883 8318 3565 35172 18816 16356 23963 15768 8195 34449 21845 12604 7482 4789 2693 Teacher fees 94233 94233 Repair & maint 74914 51130 23784 Supplies 9401 9401 In-Kind 3791 3791 7099 1601 5157 341 582257 363102 193490 25665 30517 16131 190426 52646 101 15101 4445 1692469 872517 852137 819952 1073181 908275 30624 31770 28010 13918 272822 748358 507687 3725 839143 797771 X 209281 90222 24757 20282 234038 110504 1073181 908275 -123538 4 0 X true X false true false X 121403 207018 107672 174936 213201 824230 121403 207018 107672 174936 213201 824230 27198 797032 92568 64082 53984 57638 62578 330850 1155080 938909 0.69000 0.67000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 61479 61479 1427517 722954 704563 105953 68628 37325 97520 80935 16585 819952 Tenant security depoits 3725 3725 X Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740) THE ORGANIZATION FOLLOWS THE STANDARDS FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS STANDARD ESTABLISHES A RECOGNITION THRESHOLD AND MEASUREMENT PROCESS FOR INCOME TAX POSITIONS RECOGNIZED IN AN ENTITYS FINANCIAL STATEMENTS. FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023, THE ORGANIZATION DID NOT HAVE ANY UNRECOGNIZED TAX BENEFITS OR ANY RELATEDACCRUED INTEREST OR PENALTIES. Unrelated business income explanation Part V line 3b Rental income from ongoing teneants for office and other space. Direct and indirect expenses typically offset any revenue generated. See 990-T for revenue and expense information for current year. Form 990 governing body review Part VI line 11 THE BOARD REVIEWED THE FINANCIAL STATEMENTS AND 990 TAX RETURNS PRIOR TO SUBMISSION. Conflict of interest policy compliance Part VI line 12c THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALY WITH THE BOARD MEMBERS. CEO executive director top management comp Part VI line 15a THE EXECUTIVE DIRECTORS SALARY IS REVIEWED AND COMPARED WITH SIMILAR SIZED ORGANIZATIONS BY THE BOARD ON AN ANNUAL BASIS. Governing documents etc available to public Part VI line 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC ON REQUEST.