Society for Music Perception and Cognition
Nonprofit profile at a glance
- EIN
- 330423148
- IRS 990-EZ coverage
- 2024–2024
- Forms available
- Form 990-EZ 2024, Form 990-N 2023
- Location
- Davis, CA, USA
- Phone
- 6149402560
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Professional Societies, Associations
Reported finances
- Revenue
- $113,372
- Expenses
- $88,891
- Assets
- $126,231
- Liabilities
- $16,823
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
12 people listed
Executive titles in this filing
- PETER PFORDRESHER (PRESIDENT)
- PSYCHE LOUI (PRESIDENT EL)
People named in this filing
- PETER PFORDRESHER (PRESIDENT)
- PSYCHE LOUI (PRESIDENT EL)
- DANIEL SHANAHAN (TREASURER)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To further the scientific and scholarly understanding of music from a broad range of disciplines, including music theory, psychology, psychophysics, linguistics, neurology, neurophysiology, ethology, ethnomusicology, artificial intelligence, computer technology, physics and engineering; to facilitate cooperation among scholars and scientists who are engaged in research in this interdisciplinary field; and to advance education and public understanding of knowledge gained.
What it reported doing in 2024
Organize conferences to be held at locations throughout north america, which may include the presentation of papers and panel discussions, the performance of music, and the exhibition of published materials; and perform other appropriate actions, such as publicizing smpc activities, working with our sister societies in europe and asia, and so on.
Operating model
- Revenue model
- Earned-program. 98% 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
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Liabilities are high compared with assets.
Rating breakdown
- Financial Efficiency: 84
- Transparency & Controls: 82
- Sustainability: 67
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 75.7%; rating input score 76
- Program expense ratio: 98.2%; rating input score 98
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 21.6%; rating input score 76; 76th percentile among comparable filings
- Total-asset coverage ratio: 1.42; rating input score 71; 71st percentile among comparable filings
- Liabilities to assets ratio: 0.13; rating input score 22; 22nd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 75.7% of revenue deployed · 98.2% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $87K in reported program spending
- Leadership: top reported pay $0 · 12 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 2 filed schedules
- Contacts: How to reach this organization
- 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.
- High — Sustainability: Liabilities to assets ratio scored 22/100.