The eager teaching prospect said: "Let me see if I've got this right...

1.  You want me to go into that room with all those kids, and fill their every waking moment with a love for learning.

2.  And I'm supposed to instill a sense of pride in their ethnicity, modify their disruptive behavior, observe them for signs of abuse and even censor their T-shirt messages and dress habits.

3.  You want me to wage a war on drugs and sexually transmitted diseases, check
their backpacks for weapons of mass destruction, and raise their self esteem.

4.  You want! me to teach them patriotism, good citizenship, sportsmanship, fair play, how to
register to vote, how to balance a checkbook, and how to apply for a job.

5.  I am to check their heads for lice, maintain a safe environment, recognize
signs of anti-social behavior, make sure all students pass the mandatory
state exams, even those who don't come to school regularly or complete any
of their assignments. Plus, I am to make sure that all of the students with handicaps get an
equal education regardless of the extent of their mental or physical
handicap.

6.  I am to communicate regularly with the parents by letter, telephone, newsletter and report card.
All of this I am to do with just a piece of chalk, a computer, a few books, a bulletin board, a big smile AND on a starting salary that qualifies my family for food stamps!

You want me to do all of this and yet you expect me......

NOT TO PRAY!!!

                                                           BLUEGRASS BANDS AND INCOME TAXES

by John Rushing
 

With the holiday season fast approaching, most people do not want to even think about income taxes.  Nevertheless, tax season is also fast approaching and there will be, once again, bluegrass musicians and bluegrass bands who are ill prepared to take care of their tax "business".  I suspect that most people are intimidated by the whole income tax process and, consequently, attempt to pursue what they perceive to be the simple approach to preparing their federal and state income taxes.  This is only human nature, but the easy way is sometimes the wrong way.  You may be paying more taxes than you should be paying simply because you are not utilizing the correct approach and paperwork when filing your return. 

The federal tax code mandates that ALL earned and unearned income must be reported on our tax returns.  Earned income is any and all income you receive through your labor.  Unearned income is represented by income you receive from stock dividends, savings account interest, bond interest payments, etc.  If, like most bluegrass musicians, you have a "regular" job,  your wages from that job are taxable as earned income.  We all know this, or at least we all SHOULD know it.  If you, as a bluegrass band member, were paid to play one show or 100 shows during the year, this income is also taxable as earned income.  The professional, touring bands and their members are very much aware of this aspect of the tax code, but I am willing to bet that a lot of local and regional bands may choose to ignore this earned income when they prepare their taxes.  Any bluegrass musician who ignores reporting this income risks incurring the wrath of the IRS if he/she is caught.  The IRS is merciless in this regard.  If they find that you did not report all your earned income, the penalties can be very severe.  Jail time and property forfeiture are but two of several penalties you could incur.  At the very least, you will pay the back taxes PLUS interest on those back taxes PLUS monetary penalties. If you recall, Al Capone did not go to prison for murder.  He went to prison because he did not pay income taxes on his "ill-gotten gains".  If a promoter or event organizer asks for your social security number before he pays you or your band, you can rest assured the event organizer is reporting to the IRS on his tax return all the monies paid to you for your performance fee.  This money he has paid to you is a legal expense to be deducted on HIS tax return.  With the emergence of the computer age, these funds and the reporting/non-reporting of these funds is easily cross-referenced by the IRS, and they DO randomly cross-reference records.                                                                                                                 

I believe that most people want to do the right thing by reporting their taxable income, but sometimes they are confused by the tax code and just do not know how to report it.  If you are working at a "regular" job, you will, most likely, receive from your employer a Form W-2 in January.   We know that the Form W-2 is a statement of our taxable wages, social security paid, medicare paid, federal taxes paid, state and local taxes paid, and perhaps, 401-K contributions/distributions.  There are other payments that can be reflected on the W-2, but we do not need to delve into all these items at this time.  The numbers reflected on your W-2 are the numbers that must be included on your federal and state tax return.  Because you were paid to play some shows this year, you now have some income from performance fees and you have no Form W-2 for this income.  What are you supposed to do?  Most taxpayers do not know the answer to this question and, I believe, their confusion and ignorance of not knowing what to do is the reason they may not correctly report this income, if they report it at all.

As I mentioned earlier, this article is intended mainly for the benefit of local and regional bands who do not earn their living by playing bluegrass music full time, but everything we will discuss here also applies to the full time bluegrass musicians who do not receive a Form W-2.  As a band member, you are "self-employed" when you accept your portion of a performance fee payment.  The event organizer may write a check to each band member, or he may write one check to the "leader" of your band, whereupon, the band leader may write individual checks to the band members from the band checking account or from his personal account.  Either method is acceptable and there are tax code procedures to follow in reporting this income.  As a self-employed taxpayer, you must report this income on a Schedule C or a Schedule C-EZ.  The Schedule C-EZ is a much more simplified form of the Schedule C.  For most bluegrass musicians, the Schedule C-EZ is the best form to utilize. On the appropriate line of the Schedule C or Schedule C-EZ, the name of your self employed business is, simply, your full, legal name.  If your band leader or any other member of the band is the designated trustee of the funds, he/she will write everyone a check reflecting their fair share of the performance fee for each show.  Instead of filing a Form W-2 reflecting these payments, you will need to file a Form 1099-MISC.  For this paperwork to be correctly filed, the trustee or band leader must also file a Form 1096.  The 1096 reflects all the monies he has received as payments for all the shows for which your band was paid during the tax year and how much has been paid to each band member.  This Form 1096 MUST be filed by the trustee/band leader so that each band member can file his/her Form 1099-MISC.  At this point, each band member must be given their Form 1099-MISC and will enter their 1099-MISC gross earnings on the Schedule C or Schedule C-EZ.  These blank 1096 and 1099-MISC forms can be obtained from any IRS office (or through the mail, from the IRS) and sometimes, from private tax preparation offices. If your band leader or band trustee will not fill out and send in a Form 1096, you can fill one out reflecting YOUR payments only and then follow that with a Form 1099-MISC. In this instance the gross amount on each form will be the same.  They are both very simple to fill out and self-explanatory.

At this point, you may be asking, "What is the use of going to all this trouble?".  Well, first and foremost, the law requires you to report this income.  Secondly, there are tax advantages to reporting this income.  By filing a Schedule C or Schedule C-EZ, you are entitled to deduct those expenses you incurred while earning this income.  While performing with a local or regional band, you, as a bandmember, may have earned $5,000.00 during the year.  But did you REALLY earn $5,000.00, or $10,000.00, or whatever amount your 1099-MISC reflects?  I have not seen your Form 1099-MISC, but I can answer that question for you without having to see it.  No, you DID NOT actually earn that much.  At this point, you have neglected to calculate all of the expenses you incurred to make that money.  This is where the Schedule C or Schedule C-EZ enters the picture.  Remember: You are considered by the IRS to be self-employed as far as your 1099-MISC earnings are concerned.  Consequently, you have expenses to deduct from these gross earnings.  You can deduct the fuel costs or mileage to get to and from your shows and practice sessions, the strings for your instrument, a portion of your meal expenses, the cost of your stage attire and the cost for cleaning those clothes.  Did you have to have your instrument repaired?    Did you buy a new instrument?  (That instrument can be depreciated.) Did you have to spend the night at a motel?  Did you have to put new tires on the van?  Did the motor require repair?  Did you buy a new tuner?  Did you replace your banjo bridge?  Did you buy a new case for your instrument?  Did your instrument get stolen? Did you buy insurance for your instrument?  Did you pay membership dues to a professional organization? Did you pay any tolls or parking fees?  These questions represent just some of the expenses to be deducted from your gross earnings on the Schedule C or Schedule C-EZ.  You will also be responsible for paying your "self-employment" tax.  What is that?  Self-employment tax is just another word for social security and medicare taxes.  This self-employment tax is 15% of the self-employment income you reported on your Schedule C-EZ or Schedule C after you deduct expenses. As it was during the last tax season, if your self-employment income is less than $400.00 after expenses, you will owe no self-employment tax.  The Form W-2 reflects the 7.5% of your wages that YOU pay into social security and medicare.  Your employer pays the other 7.5%.  As a self-employed person, you are required to pay the entire 15%.  By reporting this income, you help to build up your total social security earnings as well.  If, after figuring all these expenses, you discover you have lost money during the year, this loss is carried over from your Schedule C-EZ or Schedule C onto your Form 1040 or Form 1040-A and subtracted from your adjusted gross income (W-2 wages).  This means that your TOTAL tax obligation will be less than it would have been had you not filed a Schedule C or Schedule C-EZ.  And yes, it also means that your total tax obligation might be more if you made a profit because your profit is then added to your adjusted gross income (W-2 wages). If you do not file a Schedule C or Schedule C-EZ and just report your performance fees as "other income", which is also the incorrect way to report this income, you will pay much more in taxes than you actually owe because you have failed to calculate your deductible expenses. By utilizing the Schedule C-EZ or Schedule C, you are filing your tax return correctly as required by federal and state law and you do not have to worry about having a tax problem at some later time.  Every state return is based upon the information filed with your federal return.  If you realize a savings on your federal return, the odds are that you will also realize a savings on your state return.  The information in this article should NOT be construed as a tax "loophole" because it definitely is NOT a "loophole".  These legitimate, self- employment tax provisions are federal law and exist solely to enable all self-employed taxpayers to accurately and truthfully file their returns. 

If you do not feel comfortable or capable in following the instructions in this article, I suggest that you go to any professional tax preparer with all your records to have your tax return prepared and filed.  You do not have to prove any expenses to a tax preparer.  Professional tax preparers are required only to accept your word of good faith and intent. The IRS does, however, require a paid, professional tax preparer to operate within the principles of "due diligence". YOU are the person who attests to the truthfulness of your return with YOUR signature. However, you WILL have to prove these expenses to the IRS if you are audited, so KEEP GOOD RECORDS!  If you do not have accurate records for this upcoming tax season, make a New Year's resolution (and keep it) to maintain accurate records next year.  You can obtain self-employment record books at some tax offices and almost all business supply stores. I sincerely hope I have helped you to understand how you can save money (taxes) by reporting your performance income.  This has been a very brief overview of the process.  For more information, please visit the IRS website at WWW.IRS.GOV   This site contains a wealth of information enabling you to download and print all of the necessary schedules and information to accurately prepare and file your federal tax return.  But...if you do not know what you are doing, do not attempt to save money by completing your return yourself. Because tax laws are continually revised and updated, you risk making a mistake which could not only cost you more in taxes, but could also get you in trouble with the IRS.  Go to a professional. That is what we get paid for.

John Rushing

Editor's note: During the tax season, John is a paid, professional tax preparer for a nationally known income tax preparation firm.

THE FARIS FAMILY

The tribute below is heartfelt.  This gentleman was beloved by many for his talents and abilities in life. but not everyone knew that he was a talented writer, musician and composer.  His friends saw that his family left behind had a financial need, and at the same time his friends wanted to make a tribute to him.  They decided to make a CD's of his favorite music and provide all proceeds of sales to go to his family.  Jim's twin daughters are about to graduate from High School.

The music is good solid Bluegrass and very enjoyable.  Songs include. Beautiful Star of Bethlehem,  (title cut) West Virginia, You're My Home, Ashoken Farewell,  Tessie's Wedding Gown,  Golden Wings,  Carolina Sunshine,  Amazing Grace,  Hills of Home,  Rock Salt and Nails, Elzic's Farewell,  A Face In the Crowd,  Down In the Valley To Pray,  California Cottonfields and There Is A Time.

The musicians are all competent, the engineering is good, and the song selection is great.  My favorite is "Tessie's Wedding Gown", and is solid Appalacian.  "Somebody spit tobaccer on Tessie's Wedding Gown is one of the lines.

If you'd like a copy of this CD you can email Danny Mullen at  WVfiddler@msn.com  he'll give more information and pricing.

Thanks   - Ray Graeff -

JIM CARR     by Danny Mullen

I've come to realise that we're known to different people by different things.  Jim Carr was no exception to this observation.  To many friends and acquaintances he was known as a firefighter, and EMT, an instructor and a school bus driver.  These skills were know by many people in many places, but there was a side to him that not many were aware of,   and that was of Jim being a quality musician.

Jim came from a family that carried on a West Virginia tradition of making music at home.  As with many young men and women in the early 70's, Jim listened to a variety of top 40 music, but the "roots" music of the hills of home ignited an inner spark and his love for Bluegrass and Traditional Appalachian music grew.  With that, Jim picked up the upright bass and found his niche in the music he loved so much.

As with many musicians, Jim was inspired to capture feelings and thoughts on paper and compose a song entitled  "West Virginia, My Home".  Many outstanding songs have come from amateur writers and this one is no exception.  We feel privileged to the the first to record this heart felt song and thought it on fitting to the title track for this CD.   We hope you find it as enjoyable listening to, as we did playing it.  We've also included a variety of songs we've done with Jim through the years and hope we've done the justice, in his honor.

We, as musicians, will miss his skills as a bass player, singer, writer and his ever present humor.  It dosen't take much of an imaginatio  for us to see him standing right there pickin' with us.  Yes..... We knew him as a musician, but more importantly,   we knew him as a friend.    We'll miss you Buddy !

A HEADSTONE FOR EARNIE

If you're not from the mid-west, the name Earnie Bishop is probably not well know.  But... if you are an avid bluegrass fan, then maybe you've heard of him regardless of  where you live.  Earnie was one of those down to earth, Bluegrass loving, family guy, God fearing fellows that fit exactly in the center of the True Bluegrasser mold.

Earnie Bishop has been in a number of Bands and more than carried his weight in all of them.  He played mandolin and sang lead or any harmony part like he was born to it, as a matter of fact, he was born to it, there's no doubt.  After having played with his buddies in the "DOWN HOME BAND" from southern Missouri, Earnie decided to go with a new bunch called "MIDNIGHT FLIGHT", and he was welcomed there too.

We'd been in a number of jam sessions with Earnie, since he loved to jam, and on one occasion he sang a song he wrote called "What Will We Do About Mother's Grave".  My wife (Sharon Graeff) fell in love with the song on the spot and started singing it regularly after that.  One of the highest compliments Sharon ever received was when Earnie came to her and said. "You sing my song with such heart that there's one thing I want you to do, before I die".  Earnie knew that he wouldn't survive his affliction even then, and faced it with courage.  He then went on to ask Sharon.  "I know you're working on a new CD and I want you to sing "Mother's Grave" on there,  for me".   Sharon immediately agreed and it was included on Sharon's "Mom's Old Picture Book" CD.  Sadly Earnie never got to hear the finished CD since he passed away shortly before it came out.  If you were in the audience on SPBGMA Awards night, you heard Sharon say "Thanks Earnie". at the end of her accepting Bluegrass Album Of The Year Award for "Picture Book" which included  "Mother's Grave".

Earnie passed away in January of 1998 from stomach cancer, and although we miss him, we know that God must have needed a fine mandolin player and singer in one of his bands on High.  After the thousands of dollars spent to fight his cancer, there just wasn't any money left to furnish Earnie's grave with a proper marker.  Until 2004 Earnie laid at his rest with only a small metal plaque, furnished by the military,  with which he served his country.

I would like to think that I had a small part in getting Earnie a grave marker, but he had so many friends and admirers that I'm not sure that's true.  In 2003 while we were doing a show at Starvey Creek festival in south Missouri, I mentioned to Don Day (the promoter) that I had just heard that Earnie didn't have a grave stone, and was thinking seriously of furnishing one for him myself, after I'd gotten the proper approval from family and such.  Don Day was aghast and said... "We'll just fix that !  I had no idea".  This kicked off a drive to collect monies and offers of help from all over the Bluegrass community here in the mid-west.  And Earnie's last band mates "MIDNIGHT FLIGHT" and Don Day were the drivers behind the effort.

Now Earnie has the stone that he so richly deserved, and this handsome marker will make it so much easier to find him when we want to stop by and visit.

Rest well Earnie.  You've earned it.

Ray Graeff

LOOKING BEFORE YOU LEAP

RE-PRINTED WITH PERMISSION FROM IBMA NEWSLETTER

 ARE YOU READY TO TOUR ?   Many musicians who begin to gain popularity at a local level realize that they must begin to play in other towns and cities if they want to keep performing on a regular basis.  Most towns and cities cannot support a band on a regular basis indefinitely – the same audience just won’t pay to see the band week in and week out.  If you are facing this situation, you might consider touring.  If so, you must ask yourself if you really want to tour and why.  Do you want to reach new audiences?  See new places?  Do you want the extra income?  Touring and performing for new audiences can be exhilarating but there is a flipside.  It costs money to tour.  There are additional expenses for food and transportation.  There is also additional coordination and planning required.  Who will oversee these issues?  Will you make enough money to cover the extra expense?  Is it worth it?

WHAT KIND OF TOURING DO YOU WANT TO DO?   When people think of tours, they usually think of bands out on the road for months at a time.  In fact, there are many kinds of tours and ways to do it.  Before you begin to think about touring (and negotiating gigs out of town), there are many questions to ask yourself and the members of your group (if you are in a band).  Does every member of the group want to tour?  Are they available?  What is your transportation like?  How far are you willing to travel (an hour away? Or 500 miles away?)  When and how often can you tour?  Are you available only on weekends?  Only in the summer?  It is important to know what you want before you begin negotiating bookings.

WHAT ABOUT YOUR DAY JOB?   Many musicians cannot support themselves full-time playing music.  Most, in fast, have some sort of “day job” to help pay the bills.  If you are in this situation, your day job will affect your ability to tour.  Is your job flexible?  Can you take time off?  Do you need to limit touring to vacation time, summer and weekends?  One fiddler, for instance, works as a house painter when he is not performing because it allows him a certain amount of flexibility to perform.  Another musicians is a school teacher and confines his touring to the summer time.

IF YOU DECIDE TO TOUR, HOW WILL PEOPLE CONTACT YOU FOR BOOKINGS?   This question is an obvious one to ask, but it is frequently overlooked by artists.  If you have a day job and if you handle your own bookings, can presenters or booking agents reach you at work?  Do you have an answering machine at home?  Will family members (or co-workers) relay messages to you in a reliable manner?  Can you return phone calls during the day?  And can you return calls within 24 hours?  If you can not be reached during the day or can not return calls during the day, you may need to reconsider touring.  Virtually all presenters (and festival organizers or club owners) conduct their booking business from 9 to 5 and they will expect you to do the same.  If a presenter has difficulty reaching you, he or she will simply book someone else.

HOW FAR IN ADVANCE CAN YOU PLAN?   Most artists on a local or regional club circuit are used to booking from one to six months in advance.  Sometimes repeat engagements at a particular club or annual music festival will require more advance planning..  If you tour consistently however, you will need to think in planning terms of 12 to 18 months (or longer sometimes).  Large cultural organizations generally plan their schedules or concert seasons one to two years in advance.  Even smaller cultural arts organizations or presenters, particularly those who depend on grants for their funding, plan 12 months in advance.  At booking conferences, for instance, you will find that presenters are investigating artists for booking 12 to 18 months in the future.  If you want to perform for these kinds of organizations, you will need to adapt to this planning schedule. 

HOW DO YOU DETERMINE YOUR FEE?   Unfortunately, there are no hard and fast rules or easy formulas to follow when determining your fee.  There are many variable, however, to take into consideration.  Just remember that everything is negotiable.  For instance, consider your out-of-pocket expenses.  How much money do you hope to have after expenses are paid?  There will be gas or air fares, parking, food, hotel, Etc.  You need to factor in these expenses when you set the fee and need to find out how the presenter handles travel expenses.  Others prefer not to handle expenses, but will expect you to raise your fee accordingly to cover your expenses.  Will the presenter provide a p.a. system and instruments for the group (an acoustic bass or amp.)  Example:  I’m in a four member bluegrass band and we normally get $1,000 when we play locally.  We’re going to a gig 200 miles away and we will stay overnight.  We have to bring our own bass and p.a. system, so, we’ll rent a van.  I estimate van rental, gas, hotel and food to between $400 and $500.  Given these expenses, I will set the band’s fee at $1,500 or higher 

PLAYING FOR FREE OR LESS THAN YOUR USUAL FEE    No one wants a low-paying gig, and if you keep settling for less, you’ll keep getting less than you want.  But are there times when it might be worth accepting less or playing for free?  The answer depends on the goals you set for you and your band.  For instance, some artists want to crack a particular performing circuit - - say, you’ve been asked to perform at a major club, a concert hall, or to open for a well know group for less than your going rate.  Should you do it?  The exposure or contacts you make in those situations might make the short-term sacrifice worth it in the long run.  The gig might look good on the group’s resume or you may be asked back to perform or meet other presenters, agents, Etc.  One group, for example agreed to play a local benefit for free and made contact with an individual who coordinated a European tour for them.  Again there are no hard and fast rules, but it’s important to keep your long-term goals in mind when you make these decisions.

Re-printed from the IBMA newsletter, with permission

Contact   www.IBMA.org

MARTIN  SERIAL NUMBERS/YEARS- APPROXIMATE

KAY BASSES & CELLOS - SERIAL NUMBER/YEAR CHART- APPROXIMATE

By Year..      then serial number of First bass produced that year

1938-sr # 800,
1939-2200,   
1940-4700,
1941-7200,
1942-9700,
1943-10,500,
1944-11,300,
1945-12,000,
1946-13,000,
1947-15,000,
1948-17,000,
1949-19,000,
1950-22,000,
1951-25,000,
1952-28,000,
1953-31,000,
1954-34,000,
1955-37,000
1956-38,000,
1957-39,000,
1958-40,000,
1959-41,000,
1960-42,000,
1961-43,000
1962-44,800,
1963-46,600,
1964-48,400,
1965-50,000,
1966-52,500,
1967-55,000
1968-56,000,
1969-57,000

1969 end of production. SR# for Basses, cellos, etc. all run in order no matter which instrument.  According to research there were only about 20,000 Basses made from 1937 thru 1969.

    This is the old list and the newest list is as follows:  1938  #1800;  1939   #4000;  1940  #6500; and 1941  #8500  These numbers are the last revision dated April 27, 2002.  So the numbers on your website are older than 2002.

    Just a note:  I removed the serial number list from my website www.kaybass.com because it was interfering with the research.  It seems people were going to the list getting their date and not sending me the information on their models.

    Also please be advised that the information on the website is copyrighted, as noted on the website, and if you continue to use the info from the site please give proper credit.

Thanks,

Roger

www.kaybass.com
 

---

P.S.  Credit given......  Roger would like all owners of Kay Basses to log on and report their bass & serial number, just for statistical purposes...   let's co-operate.  I did...    Ray G.

BASIC CHORD CHANGES