Madison Musical Education Company (MME) provides instrumental music education to children of all ages. Payment for services comes from 2 sources: (1) a contract with Country Day School to provide private music lessons for up to 150 band students a year (where a year is 9 months of education) for a fixed fee of $150,000, and (2) payment from individuals at a rate of $100 per month for 9 months of education each year. In the 2003