THE COLLEGE MUSIC SOCIETY

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1958

Legal Domicile

Principal Officer

JEFFREY LOEFFERT

Phone

4067219616

Tax Period

2024-08-01 to 2025-07-31

THE COLLEGE MUSIC SOCIETY, founded in 1958, is a community nonprofit that reported $1.0M in total revenue in fiscal year 2024. Revenue surged 22% from the prior year, signaling strong growth momentum.

Mission

THE SOCIETY IS DEDICATED TO THE ADVANCEMENT OF MUSIC TEACHING, LEARNING, SCHOLARSHIP, PERFORMANCE, AND CREATIVE ACTIVITY. ROOTED IN HIGHER EDUCATION, CMS SERVES AS AN INCLUSIVE FORUM FOR DIALOGUE AND COLLABORATION AMONG MUSIC PROFESSIONALS ACROSS ALL DISCIPLINES AND CAREER PATHS. WE SUPPORT FACULTY, STUDENTS, INDEPENDENT SCHOLARS, AND INDUSTRY PARTNERS BY FOSTERING INNOVATION, PROMOTING DIVERSITY, AND ENCOURAGING THE EXCHANGE OF IDEAS TO SHAPE THE FUTURE OF MUSIC IN SOCIETY. THROUGH ADVOCACY, PROFESSIONAL DEVELOPMENT, AND COMMUNITY ENGAGEMENT, CMS EMPOWERS I

Program Service Accomplishments

Program 1

PUBLICATIONS/INFORMATION: THE COLLEGE MUSIC SOCIETY PUBLISHES AND CURATES PROFESSIONAL RESOURCES, INCLUDING COLLEGE MUSIC SYMPOSIUM, REPORTS, AND BOOKS/MONOGRAPHS, TO SUPPORT MUSIC TEACHING...

PUBLICATIONS/INFORMATION: THE COLLEGE MUSIC SOCIETY PUBLISHES AND CURATES PROFESSIONAL RESOURCES, INCLUDING COLLEGE MUSIC SYMPOSIUM, REPORTS, AND BOOKS/MONOGRAPHS, TO SUPPORT MUSIC TEACHING, LEARNING, SCHOLARSHIP, PERFORMANCE, AND HIGHER EDUCATION.

Program 2

CONFERENCES: REGIONAL, NATIONAL, AND INTERNATIONAL CMS CONFERENCES PROVIDE OPPORTUNITIES FOR PRESENTATIONS, PERFORMANCES, RESEARCH SHARING, AND DISCUSSION OF CURRICULAR, PROFESSIONAL, AND CULTURAL...

CONFERENCES: REGIONAL, NATIONAL, AND INTERNATIONAL CMS CONFERENCES PROVIDE OPPORTUNITIES FOR PRESENTATIONS, PERFORMANCES, RESEARCH SHARING, AND DISCUSSION OF CURRICULAR, PROFESSIONAL, AND CULTURAL ISSUES IN MUSIC AND HIGHER EDUCATION.

Program 3

OUTREACH & ENGAGEMENT: CMS ADVANCES ADVOCACY, PROFESSIONAL DEVELOPMENT, AND COMMUNITY ENGAGEMENT, CONNECTING THE HIGHER EDUCATION MUSIC COMMUNITY WITH BROADER PUBLICS AND PARTNER COMMUNITIES.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $1,172

Program Service Revenue $1,038,501

Investment Income $2,995

Other Revenue $3,633

TOTAL REVENUE $1,046,301

Expense Breakdown

Grants Paid $0

Salaries & Benefits $419,767

Fundraising Expenses $0

Other Expenses $610,829

TOTAL EXPENSES $1,030,596

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,046,301	$859,149	+0.2%
Expenses	$1,030,596	$778,608	+0.3%
Net Income	$15,705	$80,541	-0.8%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

100

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$57,750

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BRIAN CHIN	PRESIDENT	1.00	Officer Director	$0	$0	$0
BRIAN PERTL	PRESIDENT - ELECT	1.00	Officer Director	$0	$0	$0
JENNIFER LARUE	SECRETARY	1.00	Officer Director	$0	$0	$0
BONNIE SNEED	TREASURER	1.00	Officer Director	$0	$0	$0
JESSICA RUDMAN	COMPOSITION	1.00	Director	$0	$0	$0
SUZANNE HALL	MUSIC EDUCATION	1.00	Director	$0	$0	$0
IMANI MOSLEY	MUSICOLOGY	1.00	Director	$0	$0	$0
MIHOKO WATANABE	PERFORMANCE	1.00	Director	$0	$0	$0
STEFANIE DICKINSON	MUSIC THEORY	1.00	Director	$0	$0	$0
LEON GARCIA CORONA	ETHNOMUSICOLOGY	1.00	Director	$0	$0	$0
ELISABETH HOEGBERG	MEMBER AT LARGE	1.00	Director	$0	$0	$0
JESSICA MUNIZ	MUSIC INDUSTRY	1.00	Director	$0	$0	$0
JANE PALMQUIST	MUSIC IN GENERAL STUDIES	1.00	Director	$0	$0	$0
ADAM RIZZO	STUDENT REPRESENTATIVE	1.00	Director	$0	$0	$0
JEFFREY LOEFFERT	EXECUTIVE DIRECTOR	14.00	Officer	$52,500	$5,250	$57,750

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$1,046,301	$1,030,596	$422,391	$15,705
2024	$859,149	$778,608	$411,182	$80,541
2023	$993,749	$968,144	$336,564	$25,605
2022	$969,412	$996,628	$311,776	$-27,216
2021	$837,591	$656,009	$419,759	$181,582
2020	$896,759	$909,481	$232,210	$-12,722
2019	$1,251,708	$1,211,359	$211,065	$40,349