Let’s go through the Justice Through Music Project Form 990 for 2011 together.
As noted yesterday, although the JTMP website offers DVDs for sale, the only income shown on the 2011 Form 990 is from Contributions and grants (Page 1, line 8). There’s no income shown for selling anything. That’s sorta interesting because on Page 2, line 4a, the 990 states that JTMP’s primary program service accomplishment is
CIVIL RIGHTS, SOCIAL ACTION AND ADVOCACY PROGRAMS. WE HAVE CREATED DVDS WITH MUSICIANS TO EDUCATE YOUTH ABOUT THEIR VOTING AND CIVIL RIGHTS TO GET THEM TO REGISTER TO VOTE.
Moving along to Page 3, line 3, the question “Is the organization required to complete Schedule B, Schedule of Contributors?” is answered with a “Yes.” The is no Schedule B attached. The instructions for Form 990 say that all contributions of $5,000 or greater should be listed. The Tides Foundation shows a $10,000 contribution to JTMP on its Form 990 for 2011.
Scrolling down to Page 10, line 11c, we find that there was $11,852 of Accounting expense. That compares with $6,905 in 2010 and $2,450 in 2009 for all Professional fees and other payments to independent contractors.
Lines 16 (Occupancy) and 24d (Utilities) on Page 10 are $15,225 and $12,795 respectively. We will examine a possible explanation of those expenses in a later post.
These are just a few of the things that caught the eye of a non-accountant quickly reviewing the document. More experienced eyes are also looking.
UPDATE–To be fair, I should note that a Schedule B may have been filed. The IRS does not make them publicly available.