Cormont Music

Nonprofit profile at a glance

EIN
020494634
IRS 990 coverage
2018–2025
Forms available
Form 990 2025, Form 990-EZ 2017
Location
Sugar Hill, NH, USA
Phone
4109350791
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Arts, Culture, and Humanities

Official website

Reported finances

Revenue
$243,487
Expenses
$260,124
Assets
$198,611
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • Allen Fogle (President)

Highest reported compensation

  • BERNHARD DAVID SCULLY (Artistic Dir): $8,200 total reported compensation
  • Allen Fogle (President): $3,400 total reported compensation
  • Lin Foulk Baird (Secretary): $1,600 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote music, in particular, the art of horn playing through education, performance, and publishing.

What it reported doing in 2025

Our mission at KENDALL BETTS HORN CAMP is to provide world-class instruction in all areas of the horn. Our curriculum affords campers the opportunity to immerse themselves in a variety of experiences. We offer sessions in warm-up, fundamentals, orchestral excerpts/auditioning, improvisation/creativity, ear training, natural horn, solo coaching, Alexander Technique, and yoga. In a given week, everyone will receive private lessons, a private Alexander Technique session, daily warm-up instruction, solo opportunities, horn choir, and the opportunity to perform on the final concerts. With our elective system, campers can tailor their experience to their desires. This ability to personalize the camp experience means that campers can attend again and again and create a brand new camp experience for themselves each time they return.Horn Camp ConnectHorn Camp Connect, an offering of Cormont Music and Kendall Betts Horn Camp, is a new way to connect with fellow hornists worldwide. Please join Artistic Director Bernhard Scully and Associate Artistic Director Jesse McCormick, along with a guest artist, for a guided warmup and fundamentals session followed by an in-depth interview. As participants, you will be able to see our presenters and to be seen by them and may even ask questions of your own. Registration for Horn Camp Connect is free as our gift to the global horn community. Hornists of all ability levels are encouraged to attend.

Operating model

Revenue model
Earned-program. 73% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 92
  • Accountability: 77
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.9%; rating input score 97
  • Program expense ratio: 90.6%; rating input score 91
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -6.8%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 0.76; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 5.1%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 16.4% per year; rating input score 100; 79th percentile among comparable filings
  • Revenue growth: 5.4% per year; rating input score 100; 50th percentile among comparable filings
  • Asset growth: 14.7% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 96.9% of revenue deployed · 90.6% of spending went to programs
  • Governance: 10 of 10 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $236K in reported program spending
  • Leadership: top reported pay $8K · 10 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 8 filing years from 2018 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • High — Sustainability: Operating margin scored 23/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.