Opus 118 Harlem School of Music
Nonprofit profile at a glance
- EIN
- 133648982
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- New York, NY, USA
- Phone
- 6468422775
- Rating
- 64
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Arts, Culture, and Humanities
Reported finances
- Revenue
- $440,035
- Expenses
- $378,834
- Assets
- $80,328
- Liabilities
- $26,908
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
People named in this filing
- MARY SOBEL (MEMBER)
- NAOMI SMITH (MEMBER)
- NICK TZAVARAS (MEMBER)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
STATEMENT** Opus 118 Harlem School of Music provides quality music instruction and teacher development in an environment that nurtures excellence and creativity. OUR VALUES AND COMMITMENTS Excellence in teaching, student activities, and everything we do. Then, in 1991, disaster hit. There were budget cuts for New York City public schools, and the violin program was axed. But Roberta wasn’t giving up. Working with parents, other teachers and volunteers, she founded Opus 118 Harlem School of Music. Violinist Arnold Steinhardt, impressed by Roberta’s music classes, engaged colleagues Itzhak Perlman and Isaac Stern to organize Fiddlefest, a benefit concert at Carnegie Hall to keep the violin program alive. Arnold’s wife, Dorothea von Haeften, began working tirelessly to help save the program. Not only did this first concert shine a bright light on Opus 118, it became the first in a...
What it reported doing in 2024
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.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 83% 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
SUPPORTED - A large share of total spending goes to programs and most voting board members are independent. A relatively small share of available resources goes toward mission work and the filing does not identify recipients for some grant dollars.
Rating breakdown
- Financial Efficiency: 62
- Transparency & Controls: 59
- Accountability: 94
- Sustainability: 44
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 59.3%; rating input score 59
- Program expense ratio: 68.9%; rating input score 69
- Fundraising efficiency: $18.14 raised per $1 spent on fundraising; rating input score 55; 55th percentile among comparable filings
Transparency & Controls
- Consistency checks: 83.3%; rating input score 83; 2nd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 0%; rating input score 0; 19th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 6 of 7 controls in place; rating input score 86
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 13.9%; rating input score 66; 66th percentile among comparable filings
- Total-asset coverage ratio: 0.21; rating input score 12; 12th percentile among comparable filings
- Liabilities to assets ratio: 0.33; rating input score 15; 15th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: -1.2% per year; rating input score 0; 26th percentile among comparable filings
- Revenue growth: -0.6% per year; rating input score 0; 21st percentile among comparable filings
- Asset growth: 0.6% per year; rating input score 100; 27th percentile among comparable filings
Details
- What they do: 1 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 59.3% of revenue deployed · 68.9% of spending went to programs
- Governance: 6 of 6 board members independent · 6 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $261K in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 22 of 24 current checks pass · 2 findings to review
- Schedules: 5 filed schedules · includes major donors and grants
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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.
- Review — Financial Efficiency: Mission deployment rate scored 59/100.
- High — Transparency & Controls: Grant itemization coverage scored 0/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Financial Efficiency: Fundraising efficiency scored 55/100.
- High — Sustainability: Total-asset coverage ratio scored 12/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 15/100.