North American Folk Music And Dance Alliance Inc, Harmonikids Harmonikids in Los Angeles, California (CA)

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North American Folk Music And Dance Alliance Inc, Harmonikids Harmonikids
Employer Identification Number (EIN)561698333
Name of OrganizationNorth American Folk Music And Dance Alliance Inc
Secondary NameHarmonikids Harmonikids
In Care of NameGary Allegretto
Address2144 Beech Knoll Rd, Los Angeles, CA 90046
Websitehttp://www.harmonikids.org
ActivitiesNon financial services of facilities to other organizations
SubsectionEducational Organization
Ruling Date09/1996
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period2007
Assets$100,000 to $499,999
Income$500,000 to $999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$264,589
Amount of Income$780,351
Form 990 Revenue Amount$775,533
National Taxonomy of Exempt Entities (NTEE)Arts, Culture and Humanities: Arts, Cultural Organizations - Multipurpose


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Amount of income in 2007: $780,351 (it was $775,533 in 2013)
North American Folk Music And Dance Alliance Inc, Harmonikids Harmonikids: 

 $780,351
Other organizations performing similar types of work: 

 $195,015

Assets in 2007: $264,589 (it was $264,589 in 2013)
North American Folk Music And Dance Alliance Inc, Harmonikids Harmonikids: 

 $264,589
Other organizations performing similar types of work: 

 $137,152

Expenses in 2013: $651,954
North American Folk Music And Dance Alliance Inc, Harmonikids Harmonikids: 

 $651,954
Other organizations performing similar types of work: 

 $181,390

Income to expenses ratio in 2013: 1.2
North American Folk Music And Dance Alliance Inc, Harmonikids Harmonikids: 

 1.2
Other organizations performing similar types of work: 

 1.0

Number of employees in 2013: 6
North American Folk Music And Dance Alliance Inc, Harmonikids Harmonikids: 

 6
Other organizations performing similar types of work: 

 6

Grants share in income in 2013: 29.3%
This organization: 

 29.3%
Other organizations performing similar types of work: 

 49.7%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?No
Is the organization required to complete Schedule B, Schedule of Contributors?Yes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?No
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?No
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?No
Did the organization report an amount for land, buildings, and equipment?Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?No
Did the organization report an amount for other assets that is 5% or more of its total assets?No
Did the organization report an amount for other liabilities?No
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?No
Did the organization obtain separate, independent audited financial statements for the tax year?Yes
Was the organization included in consolidated, independent audited financial statements for the tax year?No
Is the organization a school described in section 170(b)(1)(A)(ii)?No
Did the organization maintain an office, employees, or agents outside of the United States?No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?No
Did the organization report more than $15,000 of gross income from gaming activities?No
Did the organization operate one or more hospital facilities?No
Did the organization attach a copy of its audited financial statements?No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?No
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?Yes
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?No
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?No
A family member of a current or former officer, director, trustee, or key employee?No
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?No
Did the organization receive more than $25,000 in non-cash contributions?No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?No
Did the organization liquidate, terminate, or dissolve and cease operations?No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?No
Was the organization related to any tax-exempt or taxable entity?No
Did the organization have a controlled entity within the meaning of section 512(b)(13)?No
Did the organization make any transfers to an exempt non-charitable related organization?No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?No
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 10960
The number of Forms W-2G0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?No
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return6
Did the organization file all required federal employment tax returns?Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?YesYesYes
Has it filed a Form 990-T for this year?No
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?No
Did the organization file Form 8886-T?No
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?No
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?No
Did the organization notify the donor of the value of the goods or services provided?No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?No
Did the sponsoring organization make any taxable distributions under section 4966?No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?No
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?No
The amount of tax-exempt interest received or accrued during the year$0
Is the organization licensed to issue qualified health plans in more than one state?No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0
The amount of reserves on hand$0
Did the organization receive any payments for indoor tanning services during the tax year?No
Has it filed a Form 720 to report these payments?No
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$96,136
Total reportable compensation from related organizations$0
Total estimated amount of other compensation from the organization and related organizations$14,122
Total number of individuals who received more than $100,000 of reportable compensation from the organization0
Total number of independent contractors who received more than $100,000 of compensation from the organization0
Statement of Revenue
201120122013
Total revenue$638,128$607,847$775,533
Contributions, Gifts, Grants and Other Similar Amounts$206,986$238,673$227,061
Program Service Revenue$385,699$328,067$511,027
711300$511,027
All other program service revenue$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$36$10$0
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$6,335$4,990$4,820
Net rental income$0$0$0
Net gain/loss from sales of assets other than inventory$0$0$0
Net income/loss from fundraising events$2,654$-7,551$1,818
Gross income from fundraising events$6,015$9,335$6,636
Less: direct expenses$3,361$16,886$4,818
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$0$0$0
Miscellaneous Revenue$36,418$43,658$30,807
711300$1,127
711300$29,680
All other revenue$0
Statement of Functional Expenses
201120122013
Total functional expenses$650,090$597,454$651,954
Grants and other assistance to domestic organizations and domestic governments$0
Grants and other assistance to domestic individuals$25,920
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, trustees, and key employees$112,100$103,634$113,419
Compensation not included above, to disqualified persons$0
Other salaries and wages$129,536$134,800$116,881
Pension plan accruals and contributions$5,430
Other employee benefits$20,500
Payroll taxes$18,898$21,410$18,861
Fees for services (non-employees)
Management$0
Legal$247
Accounting$11,353
Lobbying$0
Professional fundraising services$0$0$0
Investment management fees$0
Other$10,650
Advertising and promotion$69,133
Office expenses$3,364
Information technology$0
Royalties$0
Occupancy$17,616
Travel$45,282
Payments of travel or entertainment expenses for any federal, state, or local public officials$0
Conferences, conventions, and meetings$128,088
Interest$0
Payments to affiliates$0
Depreciation, depletion, and amortization$2,824
Insurance$4,934
Other expenses$6,761
Other expenses$9,816
Other expenses$12,550
Other expenses$17,217
Other expenses$11,108
Balance Sheet
201120122013
Total assets$160,310$159,744$264,589
Cash - non-interest-bearing$231,076
Savings and temporary cash investments$0
Pledges and grants receivable, net$0
Accounts receivable, net$15,118
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0
Notes and loans receivable, net$0
Inventories for sale or use$4,061
Prepaid expenses and deferred charges$6,466
Land, buildings, and equipment: cost or other basis$7,868
Investments - publicly traded securities$0
Investments - other securities$0
Investments - program-related$0
Intangible assets$0
Other assets$0
Total liabilities$49,778$38,819$20,085
Accounts payable and accrued expenses$20,085
Grants payable$0
Deferred revenue$0
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0
Secured mortgages and notes payable to unrelated third parties$0$0$0
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$0
Total net assets or fund balances$110,532$120,925$244,504
Unrestricted net assets$244,504
Temporarily restricted net assets$0
Permanently restricted net assets$0
Capital stock or trust principal, or current funds$0
Paid-in or capital surplus, or land, building, or equipment fund$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
2009 - 2013 Total
Public support$2,910,655
Subtotal$3,177,293
Gifts, grants, contributions, and membership fees received$1,069,944
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$2,085,363
Gross receipts from activities that are not an unrelated trade or business under section 513$21,986
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Less$266,638
Amounts received from disqualified persons$10,580
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$256,058
Total support$3,228,509
Public support$3,177,293
Subtotal$22,834
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$22,834
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$28,382
Other income$0
Unrelated Trade or Business Income (for 2009)
IncomeExpensesNet
Total$31,660$36,555$-4,895
Gross receipts or sales less returns and allowances$0$0$0
Cost of goods sold$0$0$0
Gross profit$0$0$0
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$31,660$36,555$-4,895
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2009)
Total deductions$690
Compensation of officers, directors, and trustees$0
Salaries and wages$0
Repairs and maintenance$0
Bad debts$0
Interest$0
Taxes and licenses$690
Charitable contributions$0
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$0
Excess readership costs$0
Other deductions$0
Unrelated business taxable income$-5,585
Unrelated business taxable income before net operating loss deduction$-5,585
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$-5,585
Specific deduction$1,000
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Museum Of Contemporary Art Santa Barbara Inc653 Paseo Nuevo, Santa Barbara, CA 93101-3392CA1979-02$3,272,599
2Sausalito Art Festival FoundationPO BOX 10, Sausalito, CA 94966-0010CA2001-08$1,854,005
3World Arts WestFort Mason Center Bldg D, San Francisco, CA 94123CA1979-02$829,539
4Sebastopol Center For The Arts282 South High Street, Sebastopol, CA 95472-4366CA1989-10$748,118
5San Jose Taiko Group Inc565 N 5th St, San Jose, CA 95112-3233CA1982-05$640,501
6Tapestry Arts San Jose Inc255 N Market St Ste 124, San Jose, CA 95110-2448CA1975-04$566,588
7Summer Solstice Celebration IncPO BOX 21141, Santa Barbara, CA 93121-1141CA1984-01$353,059
8Sanchez Art Center1220 Linda Mar Blvd Ste B, Pacifica, CA 94044-4265CA1999-09$221,916
9San Francisco Special Events CommitteeC/O Pmiller 325 Sharon Park Dr, Menlo Park, CA 94025CA1986-08$176,003
10San Dimas Festival Of Western ArtsPO BOX 146, San Dimas, CA 91773-0146CA1988-07$171,569
11Yiddishkayt Los Angeles3780 Wilshire Bivd Suite 410, Los Angeles, CA 90010CA1992-06$143,548
12Santa Cruz Mountains Art Center9341 Mill St, Ben Lomond, CA 95005-9301CA1998-04$99,242
13San Francisco Artspace788 Ferguson Rd, Sebastopol, CA 95472-9683CA1995-10$97,801
14Watsonville Taiko Group A Nonprofit CorpPO BOX 1673, Watsonville, CA 95077-1673CA1994-01$65,073
15San Diego Folk Heritage12934 Candela Place, San Diego, CA 92130CA1993-05$52,622
16Sacramento Garden & Arts Center8546 Emperor Dr, Fair Oaks, CA 95628-6206CA1983-06$48,758
17Ballet Folklorico Ollin Inc9015 Kester Avenue, Panorama City, CA 91402CA1993-02$28,818
18Group Folclorico Tempos De Outrora, Groupo Folclorico Tempos De Outrora1401 East Santa Clara Street, San Jose, CA 95116CA1998-09$25,786
19Ensambles Ballet Folklorico De San Francisco2636 Great Hwy, San Francisco, CA 94116CA2000-05$0
20First Night Santa Cruz700 Frederick St Ste 306, Santa Cruz, CA 95062-2239CA1994-07$0
Number of organizations performing similar types of work
Alaska4
Alabama5
Arkansas8
Arizona9
California76
Colorado18
Connecticut14
District of Columbia5
Delaware1
Florida33
Georgia11
Hawaii12
Iowa6
Idaho2
Illinois20
Indiana5
Kansas10
Kentucky4
Louisiana11
Massachusetts31
Maryland19
Maine6
Michigan21
Minnesota15
Missouri11
Mississippi2
Montana7
North Carolina27
North Dakota2
Nebraska6
New Hampshire4
New Jersey18
New Mexico4
Nevada2
New York75
Ohio23
Oklahoma4
Oregon11
Pennsylvania38
Rhode Island3
South Carolina5
South Dakota2
Tennessee15
Texas34
Utah8
Virginia24
Vermont10
Washington16
Wisconsin13
West Virginia9
International1
Total720
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralNorth American Folk Music And Dance Alliance Inc, Harmonikids Harmonikids2144 Beech Knoll Rd, Los Angeles, CA 90046CA1996-09$780,351
SubordinateNorth American Folk Music And Dance Alliance Inc, Old Settlers Bluegrass Festival IncPO BOX 151947, Austin, TX 78715-1947TX1996-09$600,415
SubordinateNorth American Folk Music And Dance Alliance Inc, Crestone Performances IncPO BOX 6, Crestone, CO 81131-0006CO1996-09$169,293
SubordinateNorth American Folk Music And Dance Alliance Inc, American River Music IncPO BOX 830, Lotus, CA 95651-0830CA1996-09$163,040
SubordinateNorth American Folk Music And Dance Alliance Inc, Friends Of The Moab Folk FestivalPO BOX 1082, Moab, UT 84532-1082UT1996-09$150,080
SubordinateNorth American Folk Music And Dance Alliance Inc, Summersongs Inc396 Hommelville Rd, Saugerties, NY 12477-4206NY1996-09$117,622
SubordinateNorth American Folk Music And Dance Alliance, Northeast Regional Folk Alliance2401 Pennsylvania Ave, Philadelphia, PA 19130-3010PA1996-09$113,738
SubordinateNorth American Folk Music And Dance Alliance Inc, Potomac Celtic Alliance525-K E Market St Ste 295, Leesburg, VA 20176-4113VA1996-09$96,039
SubordinateNorth American Folk Music And Dance Alliance Inc, Odaiko Sonora5732 E 2nd St, Tucson, AZ 85711-1512AZ1996-09$71,618
SubordinateNorth American Folk Music And Dance Alliance Inc, Folk Alliance Region West4984 Golden Nugget Way, Oak Park, CA 91377-4764CA1996-09$69,226
SubordinateNorth American Folk Music And Dance Alliance Inc, St Clair ProductionsPO BOX 835, Ashland, OR 97520-0028OR1996-09$60,877
SubordinateNorth American Folk Music And Dance Alliance Inc, Tucson Kitchen Musicians AssociationPO BOX 26531, Tucson, AZ 85726AZ1996-09$58,116
SubordinateNorth American Folk Music And Dance Alliance Inc, New Haven Folk IncPO BOX 6295, Hamden, CT 06517-0295CT1916-09$53,526
SubordinateNorth American Folk Music And Dance Alliance Inc, Uptown ConcertsPo Box 1503, Randallstown, MD 21133MD1996-09$52,374
SubordinateRoots Of The Rockies Music Association, Roots Of The Rockies Music Associat120 W 1st St, Salida, CO 81201-2002CO1996-09$47,724
SubordinateNorth American Folk Music And Dance Alliance Inc, Freydas HandsPO BOX 5696, Takoma Park, MD 20913-5696MD1996-09$37,948
SubordinateNorth American Folk Music And Dance Alliance Inc, In Concert Music AssociationPo Box 41921, Tucson, AZ 85717AZ1996-09$37,635
SubordinateNorth American Folk Music And Dance Alliance Inc, Organic Arts LtdPO BOX 70646, Milwaukee, WI 53207-0646WI1996-09$36,860
SubordinateNorth American Folk Music And Dance Alliance Inc, Southern California Ukulele Festiva20519 Michale St, Winnetka, CA 91306-1229CA1996-09$33,541
SubordinateNorth American Folk Music And Dance Alliance Inc, Flamenco Puro Inc16 Marabella Ave, Coral Gables, FL 33134-1828FL1996-09$30,685
Number of affiliated organizations
Alaska1
Alabama3
Arizona3
California11
Colorado5
Connecticut4
Delaware2
Florida7
Georgia1
Illinois1
Kansas1
Louisiana1
Massachusetts3
Maryland6
Michigan3
Missouri3
North Carolina3
New Jersey2
New York4
Oregon2
Pennsylvania5
Rhode Island1
Tennessee7
Texas2
Utah1
Virginia2
Vermont1
Washington1
Wisconsin1
West Virginia1
Wyoming1
Total89

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