Make Music Alliance INC

Tax-deductible

Brooklyn, NY501(c)(3)Arts & CultureEIN 47-1701185Revenue $328K in FY2025

On file with the IRS1801 Dorchester Rd Apt 1k, 11226-6746 · Brooklyn, NYTax-exempt since Jan 2015Publicly supported charity — 170(b)(1)(A)(vi)

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To encourage free musical performances in public spaces through an annual international event called Make Music that takes place every year on June 21st, the summer solstice.

501(c)(3) charity; gifts are tax-deductible.
81¢ of each $1 spent went to programs.
Run by 12 volunteers and 5 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $19K a year · 7% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
81%
of spending
Looks good: 81% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$10K
to officers and key staff · 3% of spending
Top officer’s pay lower than 93% of similar orgs
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 4.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $21K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$311K
77% of total assets
Worth a look: liabilities are 77% of assets; over 65%.
Pt X · Ln 26
Independent board members
10
of 11 voting members
Looks good: 10 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$328K
-25% vs prior year
Spent
$327K
To programs
81%
Net assets
$95K
By yearFY2021–FY2025
Revenue
$328K
FY2025▼ -25%
Tap a bar for its year
Revenue by fiscal year
FY2021$197K
FY2022$248K
FY2023$222K
FY2024$438K
FY2025$328K
Expenses
$327K
FY2025▼ -8%
Tap a bar for its year
Expenses by fiscal year
FY2021$204K
FY2022$219K
FY2023$235K
FY2024$353K
FY2025$327K
Net assets
$95K
FY2025▲ +4%
Tap a bar for its year
Net assets by fiscal year
FY2021−$6K
FY2022$23K
FY2023$45K
FY2024$92K
FY2025$95K

From the FY2025 Form 990 (year ending June 2025) · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 2015.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

81 cents of each dollar spent went to programs.

Program services 81% · $265K Management & general 18% · $57K Fundraising 1% · $4K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

11 people listed on the 990; $10K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director
$9,692Pt VII · Sec A
Chairperson
$0Pt VII · Sec A
Vice-Chairperson
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Aaron Friedman’s $10K as Executive Director is at the 7th percentile of top reported officer pay among 2216 $100K–1M arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

See Make Music Alliance INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Sponsor free public music events worldwide on June 21st.

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Provided by the organization

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1 program · $265K · in their own filed words · FY2024
01

To encourage free musical performances in public spaces, the organization holds an international event called Make Music Day that takes place each year around the summer solstice (typically June 21). Over 140 cities organize approximately 5,300 free concerts under the leadership of Make Music Alliance.

$265Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 3 funders$21K
See all 3 funders →
Grants paid · 1 grant · $10K · 2021–2021
Unitemized GrantFY2021$9,750

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$328K
Ln 12
Gifts and grantsLn 1h$250K
Fees for servicesLn 2g$68K
Investment incomeLn 3$10K
Money outPt IX
$327K
Ln 25
Programscol B$265K
Managementcol C$57K
Fundraisingcol D$4K
Owns and owesPt X
$95K
net assets · Ln 32
Cash and savingsLn 1–2$112K
Total assetsLn 16$406K
LiabilitiesLn 26$311K
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$250K
Government grantsLn 1e$45K
Noncash giftsLn 1g$15K
Fees for servicesLn 2g$68K
Investment incomeLn 3$10K
Total revenueLn 12$328K
Assets in detailPt X, end of year
CashLn 1$66K
SavingsLn 2$46K
Cash and savings togetherLn 1–2$112K
InvestmentsLn 11–13$225K
Other assetsLn 15$600
Total assetsLn 16$406K
LiabilitiesLn 26$311K
Net assetsLn 32$95K
OperationsPt I, VI
EmployeesI 55
VolunteersI 612
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$306K$112K
InvestmentsLn 11–13$39K$225K
Total assetsLn 16$416K$406K
LiabilitiesLn 26$324K$311K
Net assetsLn 32$92K$95K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$18K$18K
Grants to domestic individualsLn 2$15K$15K
Pay of current officers, directors and key staffLn 5$45K$27K$16K$2K
Other salaries and wagesLn 7$76K$57K$17K$1K
Other employee benefitsLn 9$4K$4K$0$0
Payroll taxesLn 10$9K$7K$2K$132
Accounting feesLn 11c$6K$0$6K$0
Other fees for servicesLn 11g$96K$96K$0$0
Advertising and promotionLn 12$3K$0$3K$0
Office expensesLn 13$951$614$297$40
Information technologyLn 14$25K$22K$2K$0
OccupancyLn 16$8K$7K$755$0
TravelLn 17$339$339$0$0
Conferences, conventions and meetingsLn 19$1K$1K$0$0
InterestLn 20$8K$0$8K$0
InsuranceLn 23$3K$1K$1K$26
Other expenses (24a–d)Ln 24$11K$10K$1K$0
Total functional expensesLn 25$327K$265K$57K$4K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $328K$327K$2K$95K 990 PDF
FY2024 $438K$353K$84K$92K 990 PDF
FY2023 $222K$235K−$13K$45K 990 PDF
FY2022 $248K$219K$29K$23K 990 PDF
FY2021 $197K$204K−$6K−$6K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $328,374 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $303,255$249,866
I-9 Program service revenuePrior year $66,607$68,275
I-10 Investment incomePrior year $68,014$10,233
I-11 Other revenue$0
I-12 Total revenuePrior year $437,876$328,374
I-13 Grants and similar amounts paidPrior year $79,540$32,555
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $108,455$133,028
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $165,382$161,060
I-18 Total expensesPrior year $353,377$326,643
I-19 Revenue less expensesPrior year $84,499$1,731
Part VI · Governance 10 of 11 board members independent, 2 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members10
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $328,374 across 7 lines filed
VIII-1e Government grants$45,000
VIII-1f All other contributions, gifts and grants$204,866
VIII-1g Noncash contributions (included above)$14,555
VIII-1h Total contributions, gifts and grants$249,866
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$68,275
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $10,233$10,233
VIII-12 Total revenueRelated to mission $68,275 · Unrelated business $0 · Excluded from tax $10,233$328,374
Part IX · Statement of functional expenses $326,643 across 17 lines filed
IX-1 Grants to domestic organizationsPrograms $18,000$18,000
IX-2 Grants to domestic individualsPrograms $14,555$14,555
IX-5 Pay of current officers, directors and key staffPrograms $26,815 · Management $15,642 · Fundraising $2,235$44,692
IX-7 Other salaries and wagesPrograms $57,203 · Management $16,981 · Fundraising $1,479$75,663
IX-9 Other employee benefitsPrograms $3,903 · Management $0 · Fundraising $0$3,903
IX-10 Payroll taxesPrograms $6,829 · Management $1,809 · Fundraising $132$8,770
IX-11c Accounting feesPrograms $0 · Management $6,400 · Fundraising $0$6,400
IX-11g Other fees for servicesPrograms $95,602 · Management $0 · Fundraising $0$95,602
IX-12 Advertising and promotionPrograms $0 · Management $2,671 · Fundraising $0$2,671
IX-13 Office expensesPrograms $614 · Management $297 · Fundraising $40$951
IX-14 Information technologyPrograms $22,443 · Management $2,416 · Fundraising $0$24,859
IX-16 OccupancyPrograms $6,799 · Management $755 · Fundraising $0$7,554
IX-17 TravelPrograms $339 · Management $0 · Fundraising $0$339
IX-19 Conferences, conventions and meetingsPrograms $1,162 · Management $0 · Fundraising $0$1,162
IX-20 InterestPrograms $0 · Management $8,044 · Fundraising $0$8,044
IX-23 InsurancePrograms $1,376 · Management $1,235 · Fundraising $26$2,637
IX-24 Other expenses (24a–d)Programs $9,748 · Management $1,093 · Fundraising $0$10,841
IX-25 Total functional expensesPrograms $265,388 · Management $57,343 · Fundraising $3,912$326,643
Part X · Balance sheet $405,686 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $86,258$65,979
X-2 Savings and temporary cash investmentsStart of year $219,849$46,468
X-3 Pledges and grants receivableStart of year $56,470$52,712
X-4 Accounts receivableStart of year $1,440$2,100
X-8 Inventories for sale or useStart of year $12,000$12,000
X-9 Prepaid expenses and deferred chargesStart of year $379$417
X-11 Publicly traded securitiesStart of year $39,232$225,410
X-15 Other assetsStart of year $600$600
X-16 Total assetsStart of year $416,228$405,686
X-17 Accounts payable and accrued expensesStart of year $28,908$21,622
X-24 Unsecured notes and loans payableStart of year $295,530$288,933
X-26 Total liabilitiesStart of year $324,438$310,555
X-27 Net assets without donor restrictionsStart of year $91,790$95,131
X-32 Total net assets or fund balancesStart of year $91,790$95,131
X-33 Total liabilities and net assetsStart of year $416,228$405,686
Part XI · Reconciliation of net assets $95,131 net assets at year end
XI-1 Total revenue$328,374
XI-2 Total expenses$326,643
XI-3 Revenue less expenses$1,731
XI-4 Net assets at start of year$91,790
XI-5 Net unrealized gains (losses) on investments$1,610
XI-10 Net assets at end of year$95,131

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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