{"success":true,"data":{"_id":421510485,"filings":[{"Organization":{"value":null,"Person":["TRACEY RUSH","CRAIG NOWACK","PATRICIA SUNSERI","MARSHA WILFONG","JAMES HALLENBECK","DIANE MUIR","PATRICK NIEMER","MADONNA PERKINS","DANITA GRANT","HILLARD SALAS","JILL HEITZMAN","KELLY FASSBINDER","LEE ANN BUCHHEIT","MARILYNNE FIELD","REBECCA PERKINS"],"Title":["Executive Dir.","Director","Director","Director","Director","Director","President","Treasurer","Vice President","Director","Secretary","Director","Director","Director","OFFICE MANAGER"],"Hours":[20.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,5.0,1.0,1.0,1.0,40.0],"Total Compensation":[2300,0,0,0,0,0,0,0,0,0,1991,0,0,0,39526],"Direct compensation":[2300,0,0,0,0,0,0,0,0,0,1991,0,0,0,36745],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,2781]},"Basic":{"value":null,"mission":"To provide quality music education and enrichment by offering training for all ages","year":2013,"name":"NORTHEAST IOWA SCHOOL OF MUSIC","phone":5636900151,"website":"www.nisom.com","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"PATRICK NIEMER","year_formation":2001,"state_legal_domicile":"IA","total_volunteers":9,"tax_period_begin":"2013-07-01T00:00:00","tax_period_end":"2014-06-30T00:00:00","address":"2728 ASBURY RD, DUBUQUE, IA, 52001, USA","city":"DUBUQUE","state":"IA","country":"USA","zip_code":52001},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":14,"Number of independent voting members":9,"Number of employees total":29,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":29,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":364506,"Contributions":{"value":181523,"Other contributions":136594,"Contributions from gifts and grants":0,"Fundraising revenue":32830,"Dues":0,"Campaigns":0,"Grant revenue":12099,"Related organizations":0},"Program revenue":{"value":160212,"Total revenue":{"value":160212,"MUSIC LESSONS":156422,"SUPPORTING REVENUE":3790},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":31618,"Investment income total":31618,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":-8847,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":-8666,"Net income from gaming":0,"Net income":-181,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":238576,"Grant expense":{"value":5804,"Grants to domestic orgs":0,"Grants to domestic individuals":5804,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":153948,"Current officers":43817,"Disqualified persons":0,"Other salaries and wages":99191,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":10940},"Other expenses":{"value":78824,"Management services":0,"Legal":0,"Accounting":4393,"Lobbying services":0,"Investment management fees":3127,"Other services":14610,"Advertising":2001,"Office expenses":4288,"Information technology":2218,"Royalties":0,"Occupancy":34349,"Travel":1432,"Conferences and meetings":0,"Interest":29,"Payments to affiliates":0,"Depreciation and depletion":5497,"Insurance":2196,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":3967,"DUES/SUBSCRIPTIONS":1172,"Postage and Shipping":1146,"Printing and Publications":1111,"MISCELLANEOUS":538},"All other expenses":717},"Functional Expenses":{"value":null,"Program Service Expenses":157936,"Management And General Expenses":68914,"Fundraising Expenses":11726}},"Assets":{"value":286585,"Non-interest bearing cash":0,"Savings and temp cash investments":16769,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":8623,"Investments publicly traded":261193,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":5473,"Sum of Total Liabilities":0,"Accounts payable, accrued":5473,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":281112,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":281112,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6619945007041781,"percentile":0.5175332103469665},"Fundraising Efficiency":{"score":15.480385468190347,"percentile":0.5292363553274443},"Operating Margin":{"score":0.34548128151525626,"percentile":0.8604803778686154},"Liabilities to Assets Ratio":{"score":0.019097300975277842,"percentile":0.4606150437619729},"Operating Reserve Ratio":{"score":1.2012314734088927,"percentile":0.4757683459980571},"Officer Compensation Ratio":{"score":0.18366055261216552,"percentile":0.34269396502253674},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.6428571428571429,"percentile":0.14629824219114387},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5656801811588139,"percentile":0.5039309988854854}},"source_xml":"201510499349300001_public.xml"},{"Organization":{"value":null,"Person":["Tracey Rush","Rebecca Lansing","Hillard Salas","Cathy Goodman","Richard Kirkendall","Danita Grant","Jennifer Johnson","Jessica Schreyer","Debbie Tancrell","Nick Thompson","Lee Weimer"],"Title":["Executive Director","Program Director","President","Vice President","Secretary","Treasurer","Board Member","Board Member","Board Member","Board Member","Board Member"],"Hours":[10.0,10.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[9173,13613,0,0,0,0,0,0,0,0,0],"Direct compensation":[9173,13613,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide quality music education and enrichment by offering training for all ages","year":2017,"name":"NORTHEAST IOWA SCHOOL OF MUSIC","phone":5636900151,"website":"nisom.com","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"David Resnick","year_formation":2001,"state_legal_domicile":"IA","total_volunteers":30,"tax_period_begin":"2017-07-01T00:00:00","tax_period_end":"2018-06-30T00:00:00","address":"2728 Asbury Road Suite 200, Dubuque, IA, 52001, USA","city":"Dubuque","state":"IA","country":"USA","zip_code":52001},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":11,"Number of independent voting members":9,"Number of employees total":30,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":30,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":250427,"Contributions":{"value":92006,"Other contributions":69363,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":6992,"Grant revenue":15651,"Related organizations":0},"Program revenue":{"value":142586,"Total revenue":142586,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":14682,"Investment income total":14682,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":1153,"Other total":1153,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":256631,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":179103,"Current officers":11860,"Disqualified persons":0,"Other salaries and wages":153398,"Pension plan contributions":1337,"Other employee benefits":0,"Payroll taxes":12508},"Other expenses":{"value":77528,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":633,"Other services":156,"Advertising":3900,"Office expenses":2246,"Information technology":1297,"Royalties":0,"Occupancy":34664,"Travel":6434,"Conferences and meetings":2138,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":8295,"Insurance":6638,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":11127},"Functional Expenses":{"value":null,"Program Service Expenses":200939,"Management And General Expenses":41562,"Fundraising Expenses":14130}},"Assets":{"value":103365,"Non-interest bearing cash":18172,"Savings and temp cash investments":229,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":38880,"Investments publicly traded":46084,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":4144,"Sum of Total Liabilities":0,"Accounts payable, accrued":4144,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":99221,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":89586,"Temporarily restricted net assets":9635,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7829880256087535,"percentile":0.6053394343164187},"Fundraising Efficiency":{"score":6.511394196744515,"percentile":0.27145335480036903},"Operating Margin":{"score":-0.0247736865433839,"percentile":0.32896506985682167},"Liabilities to Assets Ratio":{"score":0.04009093987326465,"percentile":0.40661128618085224},"Operating Reserve Ratio":{"score":0.4027767494963586,"percentile":0.20924288724579695},"Officer Compensation Ratio":{"score":0.08878896158297322,"percentile":0.5911844758630693},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.8181818181818182,"percentile":0.19651986163686286},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.45705620430744304,"percentile":0.22538333563649024}},"source_xml":"201813179349304461_public.xml"},{"Organization":{"value":null,"Person":["Robbie Gearhart","Sue Becker","Kayla Risma","Jessica Schreyer","Hillard Salas","Debbie Tancrell","Michael Rubel"],"Title":["Board Member","Board Member","Board Member","Board Member","President","Vice President","Treasurer"],"Hours":[1.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[409,0,0,0,0,0,0],"Direct compensation":[409,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide quality music education and enrichment by offering training for all ages","year":2022,"name":"NORTHEAST IOWA SCHOOL OF MUSIC","phone":5636900151,"website":"nisom.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Luke Tyler","year_formation":2001,"state_legal_domicile":"IA","total_volunteers":0,"tax_period_begin":"2022-07-01T00:00:00","tax_period_end":"2023-06-30T00:00:00","address":"2728 Asbury Road Suite 200, Dubuque, IA, 52001, USA","city":"Dubuque","state":"IA","country":"USA","zip_code":52001},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":38,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":38,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":383339,"Contributions":{"value":128419,"Other contributions":85924,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":42495,"Related organizations":0},"Program revenue":{"value":220026,"Total revenue":220026,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":34762,"Investment income total":34762,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":132,"Other total":835,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":-703,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":338898,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":238640,"Current officers":57115,"Disqualified persons":0,"Other salaries and wages":164120,"Pension plan contributions":-14,"Other employee benefits":0,"Payroll taxes":17419},"Other expenses":{"value":100258,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":705,"Other services":3995,"Advertising":644,"Office expenses":1620,"Information technology":728,"Royalties":0,"Occupancy":48986,"Travel":300,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":7669,"Insurance":18350,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":17261,"Artist and Conductor Fees":3700,"Miscellaneous":13561},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":252386,"Management And General Expenses":65891,"Fundraising Expenses":20621}},"Assets":{"value":207597,"Non-interest bearing cash":91125,"Savings and temp cash investments":30819,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":28676,"Investments publicly traded":56977,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":7567,"Sum of Total Liabilities":0,"Accounts payable, accrued":7567,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":200030,"Net assets without donor restriction":197030,"Net assets with donor restriction":3000,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7447255516409067,"percentile":0.568531131931074},"Fundraising Efficiency":{"score":6.227583531351534,"percentile":0.2593239035826716},"Operating Margin":{"score":0.11593132971077819,"percentile":0.64946290556199},"Liabilities to Assets Ratio":{"score":0.036450430401210036,"percentile":0.41413156941692764},"Operating Reserve Ratio":{"score":0.612564842518988,"percentile":0.2960538241834148},"Officer Compensation Ratio":{"score":0.0012068527993673614,"percentile":0.9949842421199611},"Program Expense Growth":{"score":0.0391868825800853,"percentile":0.4883033519251483},"Revenue Growth":{"score":0.006206488859514324,"percentile":0.3974488297524169},"Asset Growth":{"score":-0.030099046575209832,"percentile":0.2128547305490286},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5615458160254474,"percentile":0.49158654447069355}},"source_xml":"202343139349304554_public.xml"},{"Organization":{"value":null,"Person":["John Garde","Sue Becker","Jessica Schreyer","Lisa Lueken","Lee Weimer","Kayla Risma","Hillard Salas","Debbie Tancrell","Martin Fiesler","Michael Rubel"],"Title":["Board Member","Board Member","Board Member","Board Member","Board Member","Board Member","President","Vice President","Secretary","Treasurer"],"Hours":[1.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[2865,0,0,0,0,0,0,0,0,0],"Direct compensation":[2865,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide quality music education and enrichment by offering training for all ages","year":2020,"name":"NORTHEAST IOWA SCHOOL OF MUSIC","phone":5636900151,"website":"nisom.com","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"David Resnick","year_formation":2001,"state_legal_domicile":"IA","total_volunteers":0,"tax_period_begin":"2020-07-01T00:00:00","tax_period_end":"2021-06-30T00:00:00","address":"2728 Asbury Road Suite 200, Dubuque, IA, 52001, USA","city":"Dubuque","state":"IA","country":"USA","zip_code":52001},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":37,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":37,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":295578,"Contributions":{"value":96545,"Other contributions":63764,"Contributions from gifts and grants":0,"Fundraising revenue":1240,"Dues":0,"Campaigns":0,"Grant revenue":31541,"Related organizations":0},"Program revenue":{"value":166459,"Total revenue":166459,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":33623,"Investment income total":33623,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":-1049,"Other total":394,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":-1443,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":292110,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":207004,"Current officers":59963,"Disqualified persons":0,"Other salaries and wages":132350,"Pension plan contributions":762,"Other employee benefits":0,"Payroll taxes":13929},"Other expenses":{"value":85106,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":735,"Other services":1185,"Advertising":1806,"Office expenses":3162,"Information technology":1849,"Royalties":0,"Occupancy":33625,"Travel":0,"Conferences and meetings":365,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":5606,"Insurance":20480,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":16293,"Artist and conductor fees":4900,"Miscellaneous":11393},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":177401,"Management And General Expenses":73829,"Fundraising Expenses":40880}},"Assets":{"value":210124,"Non-interest bearing cash":86154,"Savings and temp cash investments":30765,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":31146,"Investments publicly traded":62059,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":4487,"Sum of Total Liabilities":0,"Accounts payable, accrued":4487,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":205637,"Net assets without donor restriction":174237,"Net assets with donor restriction":31400,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6073088904864605,"percentile":0.49784565748028325},"Fundraising Efficiency":{"score":2.3616682974559686,"percentile":0.08892210711052355},"Operating Margin":{"score":0.011732943588494407,"percentile":0.4298587700560807},"Liabilities to Assets Ratio":{"score":0.0213540576040814,"percentile":0.45326416303280875},"Operating Reserve Ratio":{"score":0.719331758584095,"percentile":0.33535855742393433},"Officer Compensation Ratio":{"score":0.009807949060285509,"percentile":0.961378175934423},"Program Expense Growth":{"score":0.027562623320093033,"percentile":0.4382489817917894},"Revenue Growth":{"score":-0.015891635057339114,"percentile":0.3096400157789337},"Asset Growth":{"score":-0.06439950699432367,"percentile":0.1421809916769162},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4805713813983716,"percentile":0.2758982661928096}},"source_xml":"202113149349306366_public.xml"},{"Organization":{"value":null,"Person":["Robbie Gearhart","Sue Becker","Sam Wooden","Kim Oberbroeckling","Mary Saunders-Oglesby","Anne Funke","Hillard Salas","Debbie Tancrell"],"Title":["Board Member","Board Member","Board Member","Board Member","Board Member","Board Member","President","Treasurer"],"Hours":[1.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[366,0,0,0,0,0,0,0],"Direct compensation":[366,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide quality music education and enrichment by offering training for all ages","year":2023,"name":"NORTHEAST IOWA SCHOOL OF MUSIC","phone":5636900151,"website":"nisom.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Luke Tyler","year_formation":2001,"state_legal_domicile":"IA","total_volunteers":0,"tax_period_begin":"2023-07-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"2728 Asbury Road Suite 200, Dubuque, IA, 52001, USA","city":"Dubuque","state":"IA","country":"USA","zip_code":52001},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":30,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":30,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":353745,"Contributions":{"value":108016,"Other contributions":94697,"Contributions from gifts and grants":0,"Fundraising revenue":234,"Dues":0,"Campaigns":0,"Grant revenue":13085,"Related organizations":0},"Program revenue":{"value":208208,"Total revenue":208208,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":37855,"Investment income total":37855,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":-334,"Other total":732,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":-1066,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":312445,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":216904,"Current officers":57931,"Disqualified persons":0,"Other salaries and wages":143001,"Pension plan contributions":395,"Other employee benefits":15577,"Payroll taxes":0},"Other expenses":{"value":95541,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":794,"Other services":2383,"Advertising":895,"Office expenses":2240,"Information technology":632,"Royalties":0,"Occupancy":37622,"Travel":1023,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":7488,"Insurance":17965,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":24499,"Artist and Conductor Fees":5625,"Miscellaneous":17164,"Loss on Disposal of Asset":1710},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":226773,"Management And General Expenses":65944,"Fundraising Expenses":19728}},"Assets":{"value":247527,"Non-interest bearing cash":127732,"Savings and temp cash investments":30896,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":25557,"Investments publicly traded":63342,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":6197,"Sum of Total Liabilities":0,"Accounts payable, accrued":6197,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":241330,"Net assets without donor restriction":241330,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7258013410360223,"percentile":0.5539777899511008},"Fundraising Efficiency":{"score":5.475263584752636,"percentile":0.22617288644264527},"Operating Margin":{"score":0.1167507667952904,"percentile":0.6507425898453923},"Liabilities to Assets Ratio":{"score":0.0250356526762737,"percentile":0.4422667243495517},"Operating Reserve Ratio":{"score":0.7922258317463874,"percentile":0.36030389678470753},"Officer Compensation Ratio":{"score":0.0011714061674854774,"percentile":0.9951117117213915},"Program Expense Growth":{"score":0.03357250987777339,"percentile":0.46435050184190074},"Revenue Growth":{"score":0.008671749546236568,"percentile":0.4087508129538438},"Asset Growth":{"score":-0.002083956495256282,"percentile":0.31041118618873303},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5627966627455039,"percentile":0.4952976601992287}},"source_xml":"202423189349308887_public.xml"},{"Organization":{"value":null,"Person":["Hillard Salas","Danita Grant","Sue Becker","Jessica Schreyer","Debbie Tancrell","Martin Fiesler","Lisa Lueken","Michael Rubel","Lee Weimer","Becca Geyssens"],"Title":["President","Treasurer","Board Member","Board Member","Vice President/Acting Secretary","Board Member","Board Member","Board Member","Board Member","Board Member"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide quality music education and enrichment by offering training for all ages","year":2018,"name":"NORTHEAST IOWA SCHOOL OF MUSIC","phone":5636900151,"website":"nisom.com","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"David Resnick","year_formation":2001,"state_legal_domicile":"IA","total_volunteers":25,"tax_period_begin":"2018-07-01T00:00:00","tax_period_end":"2019-06-30T00:00:00","address":"2728 Asbury Road Suite 200, Dubuque, IA, 52001, USA","city":"Dubuque","state":"IA","country":"USA","zip_code":52001},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":31,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":31,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":312870,"Contributions":{"value":118370,"Other contributions":87438,"Contributions from gifts and grants":0,"Fundraising revenue":7039,"Dues":0,"Campaigns":0,"Grant revenue":23893,"Related organizations":0},"Program revenue":{"value":177496,"Total revenue":177496,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":15052,"Investment income total":15052,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":1952,"Other total":975,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":977,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":294182,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":191872,"Current officers":7154,"Disqualified persons":0,"Other salaries and wages":169975,"Pension plan contributions":1806,"Other employee benefits":0,"Payroll taxes":12937},"Other expenses":{"value":102310,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":648,"Other services":277,"Advertising":3551,"Office expenses":2418,"Information technology":3300,"Royalties":0,"Occupancy":35635,"Travel":6342,"Conferences and meetings":500,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":15174,"Insurance":17721,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":16744},"Functional Expenses":{"value":null,"Program Service Expenses":233324,"Management And General Expenses":45548,"Fundraising Expenses":15310}},"Assets":{"value":122279,"Non-interest bearing cash":47937,"Savings and temp cash investments":729,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":25170,"Investments publicly traded":48443,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":4370,"Sum of Total Liabilities":0,"Accounts payable, accrued":4370,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":117909,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":105409,"Temporarily restricted net assets":12500,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7931280635796888,"percentile":0.6166148405339434},"Fundraising Efficiency":{"score":7.731548007838015,"percentile":0.32084193790880733},"Operating Margin":{"score":0.05973087863969061,"percentile":0.5461494424232766},"Liabilities to Assets Ratio":{"score":0.035737943555312034,"percentile":0.41569367766082793},"Operating Reserve Ratio":{"score":0.41565765410528177,"percentile":0.21492448151966176},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.07011844232862845,"percentile":0.5996708657490439},"Revenue Growth":{"score":-0.05019946506501303,"percentile":0.2194447640733054},"Asset Growth":{"score":-0.21411963343404164,"percentile":0.04978122011524529},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5255123199130023,"percentile":0.38819106456445435}},"source_xml":"201913189349302456_public.xml"},{"Organization":{"value":null,"Person":["John Garde","Hillard Salas","Sue Becker","Jessica Schreyer","Debbie Tancrell","Martin Fiesler","Lisa Lueken","Michael Rubel","Lee Weimer"],"Title":["Board Member","President","Board Member","Board Member","Vice President/Acting Secretary","Board Member","Board Member","Treasurer","Board Member"],"Hours":[1.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[1514,0,0,0,0,0,0,0,0],"Direct compensation":[1514,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide quality music education and enrichment by offering training for all ages","year":2019,"name":"NORTHEAST IOWA SCHOOL OF MUSIC","phone":5636900151,"website":"nisom.com","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"David Resnick","year_formation":2001,"state_legal_domicile":"IA","total_volunteers":0,"tax_period_begin":"2019-07-01T00:00:00","tax_period_end":"2020-06-30T00:00:00","address":"2728 Asbury Road Suite 200, Dubuque, IA, 52001, USA","city":"Dubuque","state":"IA","country":"USA","zip_code":52001},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":33,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":33,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":374664,"Contributions":{"value":184239,"Other contributions":125068,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":59171,"Related organizations":0},"Program revenue":{"value":169498,"Total revenue":169498,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":20546,"Investment income total":20546,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":381,"Other total":873,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":-492,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":290404,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":202453,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":188450,"Pension plan contributions":313,"Other employee benefits":0,"Payroll taxes":13690},"Other expenses":{"value":87951,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":658,"Other services":4207,"Advertising":3958,"Office expenses":2640,"Information technology":1882,"Royalties":0,"Occupancy":34155,"Travel":1175,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":2307,"Insurance":16060,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":7427,"All other expenses":13482},"Functional Expenses":{"value":null,"Program Service Expenses":207039,"Management And General Expenses":55563,"Fundraising Expenses":27802}},"Assets":{"value":207965,"Non-interest bearing cash":92784,"Savings and temp cash investments":30749,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":35210,"Investments publicly traded":49222,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":5796,"Sum of Total Liabilities":0,"Accounts payable, accrued":5796,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":202169,"Net assets without donor restriction":167169,"Net assets with donor restriction":35000,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7129343948430462,"percentile":0.5451680858434099},"Fundraising Efficiency":{"score":6.626825408244011,"percentile":0.27639000496353194},"Operating Margin":{"score":0.22489483910917515,"percentile":0.7798604718181075},"Liabilities to Assets Ratio":{"score":0.0278700742913471,"percentile":0.4345071882379353},"Operating Reserve Ratio":{"score":0.7161230561562513,"percentile":0.334228867163178},"Officer Compensation Ratio":{"score":0.0052134268123028606,"percentile":0.9803564948692265},"Program Expense Growth":{"score":0.05196938035285839,"percentile":0.5387064792575156},"Revenue Growth":{"score":-0.010391290722154225,"percentile":0.32864332806715624},"Asset Growth":{"score":-0.11458291475747281,"percentile":0.09343150088299769},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5727321564226513,"percentile":0.5250237831782085}},"source_xml":"202130829349301503_public.xml"},{"Organization":{"value":null,"Person":["Robbie Gearhart","Sue Becker","Sam Wooden","Kim Oberbroeckling","Mary Saunders-Oglesby","Anne Funke","Hillard Salas","Debbie Tancrell"],"Title":["Board Member","Board Member","Board Member","Board Member","Board Member","Board Member","President","Treasurer"],"Hours":[1.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[144,0,0,0,0,0,0,0],"Direct compensation":[144,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide quality music education and enrichment by offering training for all ages","year":2024,"name":"NORTHEAST IOWA SCHOOL OF MUSIC","phone":5636900151,"website":"nisom.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Luke Tyler","year_formation":2001,"state_legal_domicile":"IA","total_volunteers":0,"tax_period_begin":"2024-07-01T00:00:00","tax_period_end":"2025-06-30T00:00:00","address":"2728 Asbury Road Suite 200, Dubuque, IA, 52001, USA","city":"Dubuque","state":"IA","country":"USA","zip_code":52001},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":26,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":26,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":292244,"Contributions":{"value":42224,"Other contributions":21938,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":20286,"Related organizations":0},"Program revenue":{"value":211146,"Total revenue":211146,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":38396,"Investment income total":38396,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":478,"Other total":539,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":-61,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":317634,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":225443,"Current officers":60931,"Disqualified persons":0,"Other salaries and wages":148192,"Pension plan contributions":290,"Other employee benefits":0,"Payroll taxes":16030},"Other expenses":{"value":92191,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":880,"Other services":5864,"Advertising":2873,"Office expenses":1474,"Information technology":1068,"Royalties":0,"Occupancy":35754,"Travel":0,"Conferences and meetings":1495,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":5038,"Insurance":18363,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":19382,"Artist & Conductor Fees":4625,"Miscellaneous":14757},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":232074,"Management And General Expenses":65248,"Fundraising Expenses":20312}},"Assets":{"value":224123,"Non-interest bearing cash":90378,"Savings and temp cash investments":40991,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":23665,"Investments publicly traded":69089,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":8183,"Sum of Total Liabilities":0,"Accounts payable, accrued":8183,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":215940,"Net assets without donor restriction":212850,"Net assets with donor restriction":3090,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7306333704830087,"percentile":0.5574845125792497},"Fundraising Efficiency":{"score":2.078771169751871,"percentile":0.07810794385928531},"Operating Margin":{"score":-0.08687945689218599,"percentile":0.23709743392628702},"Liabilities to Assets Ratio":{"score":0.03651120143849582,"percentile":0.41399903807234284},"Operating Reserve Ratio":{"score":0.7056014154655987,"percentile":0.33042631761999525},"Officer Compensation Ratio":{"score":0.0004533519711365912,"percentile":0.9975170289131337},"Program Expense Growth":{"score":0.030295451577160144,"percentile":0.45015471280658714},"Revenue Growth":{"score":0.00024861334877080647,"percentile":0.3710289146999693},"Asset Growth":{"score":0.004988870353860274,"percentile":0.34085028514138754},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4811177025276217,"percentile":0.2771397710935342}},"source_xml":"202503109349303820_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["Robbie Gearhart","Sue Becker","Sam Wooden","Kim Oberbroeckling","Mary Saunders-Oglesby","Anne Funke","Hillard Salas","Debbie Tancrell"],"Title":["Board Member","Board Member","Board Member","Board Member","Board Member","Board Member","President","Treasurer"],"Hours":[1.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[144,0,0,0,0,0,0,0],"Direct compensation":[144,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To provide quality music education and enrichment by offering training for all ages","year":2024,"name":"NORTHEAST IOWA SCHOOL OF MUSIC","phone":5636900151,"website":"nisom.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Luke Tyler","year_formation":2001,"state_legal_domicile":"IA","total_volunteers":0,"tax_period_begin":"2024-07-01T00:00:00","tax_period_end":"2025-06-30T00:00:00","address":"2728 Asbury Road Suite 200, Dubuque, IA, 52001, USA","city":"Dubuque","state":"IA","country":"USA","zip_code":52001},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":26,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":26,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":292244,"Contributions":{"value":42224,"Other contributions":21938,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":20286,"Related organizations":0},"Program revenue":{"value":211146,"Total revenue":211146,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":38396,"Investment income total":38396,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":478,"Other total":539,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":-61,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":317634,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":225443,"Current officers":60931,"Disqualified persons":0,"Other salaries and wages":148192,"Pension plan contributions":290,"Other employee benefits":0,"Payroll taxes":16030},"Other expenses":{"value":92191,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":880,"Other services":5864,"Advertising":2873,"Office expenses":1474,"Information technology":1068,"Royalties":0,"Occupancy":35754,"Travel":0,"Conferences and meetings":1495,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":5038,"Insurance":18363,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":19382,"Artist & Conductor Fees":4625,"Miscellaneous":14757},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":232074,"Management And General Expenses":65248,"Fundraising Expenses":20312}},"Assets":{"value":224123,"Non-interest bearing cash":90378,"Savings and temp cash investments":40991,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":23665,"Investments publicly traded":69089,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":8183,"Sum of Total Liabilities":0,"Accounts payable, accrued":8183,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":215940,"Net assets without donor restriction":212850,"Net assets with donor restriction":3090,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7306333704830087,"percentile":0.5574845125792497},"Fundraising Efficiency":{"score":2.078771169751871,"percentile":0.07810794385928531},"Operating Margin":{"score":-0.08687945689218599,"percentile":0.23709743392628702},"Liabilities to Assets Ratio":{"score":0.03651120143849582,"percentile":0.41399903807234284},"Operating Reserve Ratio":{"score":0.7056014154655987,"percentile":0.33042631761999525},"Officer Compensation Ratio":{"score":0.0004533519711365912,"percentile":0.9975170289131337},"Program Expense Growth":{"score":0.030295451577160144,"percentile":0.45015471280658714},"Revenue Growth":{"score":0.00024861334877080647,"percentile":0.3710289146999693},"Asset Growth":{"score":0.004988870353860274,"percentile":0.34085028514138754},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4811177025276217,"percentile":0.2771397710935342}},"source_xml":"202503109349303820_public.xml"},"sector":"Arts, Culture, and Humanities","donation_categories":[],"zakat_policy":null},"error":null}