Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 28,220 | 40,765 | 36,287 | 52,179 | 35,591 | 193,042 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 16,007 | 19,807 | 25,429 | 15,023 | 76,266 | |
| 4 | Total. Add lines 1 through 3 | 28,220 | 56,772 | 56,094 | 77,608 | 50,614 | 269,308 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | 269,308 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 28,220 | 56,772 | 56,094 | 77,608 | 50,614 | 269,308 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 86,423 | 15,772 | 15,898 | 40,577 | 83,775 | 242,445 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | 511,753 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | 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 | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2019 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2019 |
(iii) Distributable Amount for 2019 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2019 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2019: | ||||
| a From 2014....... | ||||
| b From 2015....... | ||||
| c From 2016....... | ||||
| d From 2017....... | ||||
| e From 2018....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2019 distributable amount | ||||
|
i
Carryover from 2014 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2019 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2019 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2019, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2019. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2020. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2015..... | ||||
| b Excess from 2016..... | ||||
| c Excess from 2017..... | ||||
| d Excess from 2018..... | ||||
| e Excess from 2019..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART III, LINE 4A | AWARDS TOUR PROGRAM: THE FRANCES WALTON COMPETITION IS HELD ANNUALLY IN THE SPRING AND ITS ASSOCIATED TOUR IN THE FALL. IT IS A SOLO AND ENSEMBLE COMPETITION FOR CLASSICAL MUSICIANS, AGES 20-35 WHO LIVE OR STUDY IN ONE THE FOLLOWING 19 WESTERN STATES: ALASKA, ARIZONA, CALIFORNIA, COLORADO, HAWAII, IDAHO, KANSAS, NEBRASKA, MONTANA, NEVADA, NEW MEXICO, NORTH DAKOTA, OKLAHOMA, OREGON, S DAKOTA, TEXAS, UTAH, WASHINGTON AND WYOMING. COMPETITORS SUBMIT AUDIO AUDITIONS IN THE SPRING. AUDITION FINALISTS PARTICIPATE IN THE DAY-LONG COMPETITION IN SEATTLE, FOUR SOLO WINNERS AND ONE ENSEMBLE WINNER ARE SELECTED. THE WINNERS RECEIVE CASH AWARDS AFTER THE FALL TOUR AND PRESENT A FREE PUBLIC CONCERT IN THE EVENING ON THE DAY OF THE COMPETITION. THE WINNERS GO ON AN ALL-EXPENSE-PAID SIX DAY TOUR IN THE FALL, PERFORMING CLASSICAL MUSIC IN FREE CONCERTS TO THOUSANDS OF LISTENERS IN SCHOOLS AND COMMUNITY CENTERS, AND HALLS IN MOSTLY UNDERSERVED RURAL AREAS AND SOME UNDERSERVED METRO AREAS IN WASHINGTON STATE. |
| FORM 990, PART VI, SECTION A, LINE 1 | THE BOARD, BY RESOLUTION ADOPTED BY A MAJORITY OF THE TRUSTEES IN OFFICE, MAY DESIGNATE AND APPOINT ONE OR MORE COMMITTEES EACH OF WHICH SHALL CONSIST OF TWO OR MORE TRUSTEES, WHICH COMMITTEES, TO THE EXTENT PROVIDED IN SUCH RESOLUTION, SHALL HAVE AND EXERCISE THE AUTHORITY OF THE BOARD IN THE MANAGEMENT OF THE CORPORATION; PROVIDED, THAT NO SUCH COMMITTEE SHALL HAVE THE AUTHORITY OF THE BOARD OF DIRECTORS IN REFERENCE TO AMENDING, ALTERING, OR REPEALING THE BYLAWS; ELECTING, APPOINTING, OR REMOVING ANY MEMBER OF ANY SUCH COMMITTEE OR ANY DIRECTOR OR OFFICER OF THE CORPORATION; AMENDING THE ARTICLES OF INCORPORATION; ADOPTING A PLAN OF MERGER OR ADOPTING A PLAN OF CONSOLIDATION WITH ANOTHER CORPORATION; AUTHORIZING THE SALE, LEASE, OR EXCHANGE OF ALL OR SUBSTANTIALLY ALL OF THE PROPERTY AND ASSETS OF THE CORPORATION NOT IN THE ORDINARY COURSE OF BUSINESS; AUTHORIZING THE VOLUNTARY DISSOLUTION OF THE CORPORATION OR REVOKING PROCEEDINGS THEREFORE; ADOPTING A PLAN FOR THE DISTRIBUTION OF THE ASSETS OF THE CORPORATION; OR AMENDING, ALTERING, OR REPEALING ANY RESOLUTION OF THE BOARD OF DIRECTORS WHICH BY ITS TERMS PROVIDES THAT IT SHALL NOT BE AMENDED, ALTERED, OR REPEALED BY SUCH COMMITTEE. REPORTS WILL BE PRESENTED AT REGULAR BOARD MEETINGS AS WELL AS THE ANNUAL MEETING. COMMITTEES MAY INCLUDE PERSONS OTHER THAN TRUSTEES, EXCEPT THAT A COMMITTEE THAT HAS THE AUTHORITY TO ACT ON BEHALF OF THE BOARD MUST INCLUDE ONLY TRUSTEES OF THE CORPORATION. |
| FORM 990, PART VI, SECTION A, LINE 4 | THE BYLAWS WERE AMENDED IN JUNE 2019. THE ORIGINAL BYLAWS STATED "THE LADIES MUSICAL CLUB IS A CORPORATION OF WOMEN IN MUSIC WHOSE PURPOSE IS TO FOSTER CLASSICAL MUSIC AMONG ITS MEMBERS AND IN COMMUNITIES IN THE STATE OF WASHINGTON THROUGH EDUCATION, PERFORMANCE AND AWARDS. AND THE NEW BYLAWS STATE "THE LADIES MUSICAL CLUB OF SEATTLE, WASHINGTON IS A CORPORATION WHOSE PURPOSE IS TO FOSTER CLASSICAL MUSIC AMONG ITS MEMBERS AND IN COMMUNITIES IN THE STATE OF WASHINGTON THROUGH EDUCATION, PERFORMANCE AND AWARDS." THE REMOVAL OF GENDER SPECIFICITY IN THE ORGANIZATION'S BYLAWS CREATES FLEXIBILITY ON MEMBERSHIP WHILE RETAINING A FOCUS ON LMC'S WOMEN MEMBERS. THIS CHANGE HAS LONG BEEN ANTICIPATED FOR ADDRESSING COMPLIANCE ISSUES, AND IN ALIGNMENT WITH THE CLUB'S COLLECTIVE WISDOM TO HELP MOVE US FORWARD AND ENSURE THE ORGANIZATION'S MISSION FOR MANY YEARS TO COME. |
| FORM 990, PART VI, SECTION A, LINE 6 | MEMBERSHIP SHALL INCLUDE THE RIGHT, PRIVILEGE AND RESPONSIBILITY TO VOTE, HOLD OFFICE, SERVE ON COMMITTEES, AND SUPPORT FELLOW MEMBERS BY ATTENDING CLUB MEETINGS AND PERFORMANCES. MEMBERS SHALL BE EVER ALERT TO IDENTIFY, DEVELOP AND FOSTER ARTS ADVOCACY, CLASSICAL MUSIC OPPORTUNITIES AND ENRICHMENT IN COMMUNITIES IN THE STATE OF WASHINGTON. CATEGORIES OF MEMBERS: 1. MEMBERS MAY BE ACCEPTED BY INVITATION OF THE BOARD OF TRUSTEES AND SHALL HAVE A SIGNIFICANT INTEREST IN MUSIC. 2. PERFORMING MEMBERS ARE ACCEPTED BY AUDITION BEFORE A SPECIAL COMMITTEE OF LMC MEMBERS AND BY APPROVAL OF THE BOARD OF TRUSTEES. PERFORMING MEMBERS MAY ALSO BE ACCEPTED BY INVITATION OF THE BOARD OF TRUSTEES IF THEY HAVE AN ESTABLISHED REPUTATION IN THE FIELD OF MUSIC PERFORMANCE. 3. HONORARY LIFE MEMBERS ARE THOSE WHO HAVE MAINTAINED ACTIVE MEMBERSHIP FOR 50 OR MORE CONSECUTIVE YEARS. THESE MEMBERS ARE EXEMPT FROM MEMBERSHIP DUES. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBERS OF THE ORGANIZATION HAVE THE POWER TO ELECT THE GOVERNING BODY. EACH MEMBER IS ENTITELD TO ONE VOTE ON EACH MATTER SUBMITTED TO A VOTE OF MEMBERS INCLUDING ELECTIONS OF DIRECTORS OR OFFICERS. |
| FORM 990, PART VI, SECTION A, LINE 8B | ONLY THE BOARD HAS THE AUTHORITY TO ACT ON BEHALF OF LADIES MUSICAL CLUB. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE 990 WAS REVIEWED BY PRESIDENT, TREASURER AND MEMBERS OF THE FINANCE COMMITTEE AND REPRESENTATIVE OF MIS COMMITTEE. |
| FORM 990, PART VI, SECTION B, LINE 12 | ANNUALLY THE BOARD OF DIRECTORS DEVOTES A PORTION OF A BOARD MEETING TO REVIEWING THE CONFLICT OF INTEREST POLICY. EVERY BOARD MEMBER SIGNS THE POLICY. INDEPENDENCE STATEMENTS FOR BOARD MEMBERS HAVE NOT BEEN OBTAINED IN WRITING IN THIS FISCAL YEAR, THOUGH THEY WERE OBTAINED IN THE PRIOR FISCAL YEAR. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. |
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| Software Version: |