| Document and Entity Information | 6 Months Ended |
| Jun. 30, 2014 | |
| Document And Entity Information [Abstract] | ' |
| Document Type | '10-Q |
| Amendment Flag | 'false |
| Document Period End Date | 30-Jun-14 |
| Document Fiscal Year Focus | '2014 |
| Document Fiscal Period Focus | 'Q2 |
| Trading Symbol | 'MMTRS |
| Entity Registrant Name | 'MILLS MUSIC TRUST |
| Entity Central Index Key | '0000066496 |
| Current Fiscal Year End Date | '--12-31 |
| Entity Filer Category | 'Smaller Reporting Company |
| Entity Common Stock, Shares Outstanding | 277,712 |
| Statements of Cash Receipts and Disbursements (USD $) | 3 Months Ended | 6 Months Ended | |||||||
| Jun. 30, 2014 | Mar. 31, 2014 | Jun. 30, 2013 | Jun. 30, 2014 | Jun. 30, 2013 | |||||
| Operating Cash Flows Direct Method [Abstract] | ' | ' | ' | ' | ' | ||||
| Undistributed Cash - Beginning of period | $820,402 | $20,870 | $4,439 | $20,870 | $64 | ||||
| Proceeds From Contingent Portion Payments | 132,145 | ' | 22,384 | 306,677 | 195,771 | ||||
| Settlement | 0 | [1] | 625,000 | ' | 625,000 | [1] | ' | ||
| General and Administrative Expenses | -184,062 | [2] | ' | -4,375 | [2] | -184,062 | [2] | -93,147 | [2] |
| Balance available | 768,485 | ' | 22,448 | 768,485 | 102,688 | ||||
| Cash distributions to Unit Holders | -636,276 | ' | ' | -636,276 | -80,240 | ||||
| Undistributed Cash-End of Period | $132,209 | $820,402 | $22,448 | $132,209 | $22,448 | ||||
| Cash Distributions per Trust Unit (based on 277,712 trust units outstanding) | $2.29 | ' | $0 | $2.29 | $0.29 | ||||
| [1] | Pursuant to a settlement, the Trust received $625,000 in March 2014. For further information regarding the settlement see Part II, Item 1, "Legal Proceedings". | ||||||||
| [2] | As of March 31, 2013, $4,375 of Corporate Trustee and Transfer Agent fees that were scheduled to be paid went unpaid. Such fees were paid in April 2013. | ||||||||
| Statements of Cash Receipts and Disbursements (Parenthetical) (USD $) | 3 Months Ended | 6 Months Ended | |||||
| Jun. 30, 2014 | Jun. 30, 2013 | Mar. 31, 2013 | Jun. 30, 2014 | Jun. 30, 2013 | |||
| Operating Cash Flows Direct Method [Abstract] | ' | ' | ' | ' | ' | ||
| Number of Trust Units Outstanding | 277,712 | 277,712 | ' | 277,712 | 277,712 | ||
| Settlement | $0 | [1] | ' | ' | $625,000 | [1] | ' |
| Disbursements made for Trustee and Transfer Agent fees | ' | ' | $4,375 | ' | ' | ||
| [1] | Pursuant to a settlement, the Trust received $625,000 in March 2014. For further information regarding the settlement see Part II, Item 1, "Legal Proceedings". | ||||||
| Organization and Summary of Significant Accounting Policies | 6 Months Ended |
| Jun. 30, 2014 | |
| Accounting Policies [Abstract] | ' |
| Organization and Summary of Significant Accounting Policies | ' |
| NOTE 1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES | |
| Organization and Background | |
| Mills Music Trust (the “Trust”) was created by a Declaration of Trust, dated December 3, 1964 (the “Declaration of Trust”), for the purpose of acquiring from Mills Music, Inc. (“Old Mills”), the rights to receive payment of a deferred contingent purchase price obligation (the “Contingent Portion”) payable to Old Mills. The obligation to pay the Contingent Portion arose as the result of the sale by Old Mills of its music and lyric copyright catalogue (the “Catalogue”) to a newly formed company pursuant to an asset purchase agreement dated December 5, 1964 (the “Asset Purchase Agreement”). Pursuant to the Asset Purchase Agreement, payment of the Contingent Portion to the Trust continues until the end of the year in which the last copyright in the Catalogue expires and cannot be renewed. | |
| The Contingent Portion amounts are currently payable by EMI Mills Music Inc. (“EMI”), the owner of the copyrighted materials contained in the Catalogue. The Trust has been advised that Sony/ATV Music Publishing LLC is the administrator and manager of EMI and the Catalogue. | |
| HSBC Bank, USA, N.A. is the Corporate Trustee of the Trust (the “Corporate Trustee”), and Lee Eastman and Michael E. Reiss are the Individual Trustees of the Trust (the “Individual Trustees” and together with the Corporate Trustee, the “Trustees”). | |
| Proceeds from Contingent Portion Payments | |
| The Trust receives quarterly payments of the Contingent Portion and distributes the amounts it receives to the registered owners of Trust Certificates (the “Unit Holders”) representing interests in the Trust (the “Trust Units”), after payment of, or withholdings in connection with, expenses and liabilities of the Trust. The Declaration of Trust provides that these are the Trust’s sole responsibilities and that the Trust is prohibited from engaging in any business activities. | |
| Payments of the Contingent Portion to the Trust are based on royalty income which the Catalogue generates. The Trust does not own the Catalogue or any copyrights or other intellectual property rights and is not responsible for collecting royalties in connection with the Catalogue. As the current owner and administrator of the Catalogue, EMI is obligated under the Asset Purchase Agreement to use its best efforts to collect all royalties, domestic and foreign, in connection with the Catalogue and to remit a portion of its royalty income to the Trust as its Contingent Portion payment obligation, in accordance with the terms of the Asset Purchase Agreement. | |
| The amount of each payment of the Contingent Portion is based on a formula set forth in the Asset Purchase Agreement. For information regarding the calculation of the Contingent Portion see “Contingent Portion Payments” under Part I—Item 2, “Management’s Discussion and Analysis of Financial Condition and Results of Operations”. | |
| Cash Distributions to Unit Holders | |
| The Declaration of Trust provides for the distribution to the Unit Holders of all funds the Trust receives after payment of, or withholdings in connection with, expenses and liabilities of the Trust. | |
| The Copyright Catalogue | |
| The Catalogue is estimated to be composed of over 25,000 music titles (the “Copyrighted Songs”), of which approximately 1,600 produced royalty income in recent years. The Trust has been provided with a listing of the top 50 earning songs in the Catalogue during the 2013 calendar year (the “Top 50 Songs”), together with certain copyright information with respect to each of the Top 50 Songs (the “2013 Listing”). A copy of the 2013 Listing, as provided to the Trust, is included in the Trust’s annual report on Form 10-K for the fiscal year ended December 31, 2013. The 2013 Listing does not include any information regarding Copyrighted Songs for the 2014 calendar year. | |
| Accounting Policies | |
| Payments to the Trust of the Contingent Portion are typically made in March, June, September and December for the prior calendar quarter. The payments received are accounted for on a cash basis, as are expenses of the Trust. The Declaration of Trust provides for the distribution of the amounts it receives in Contingent Portion payments to the Unit Holders after payment of, or withholdings in connection with, expenses and liabilities of the Trust. | |
| The Trust’s financial statements reflect only cash transactions and do not include transactions that would be recorded in financial statements presented on the accrual basis of accounting, as contemplated by generally accepted accounting principles in the United States. The Trust does not prepare a balance sheet or a statement of cash flows. |
| Income Taxes | 6 Months Ended |
| Jun. 30, 2014 | |
| Income Tax Disclosure [Abstract] | ' |
| Income Taxes | ' |
| NOTE 2. INCOME TAXES | |
| No provision for income taxes has been made since the liability therefore is that of the Unit Holders and not the Trust. |
| Governance of the Trust | 6 Months Ended |
| Jun. 30, 2014 | |
| Business Combinations [Abstract] | ' |
| Governance of the Trust | ' |
| NOTE 3. GOVERNANCE OF THE TRUST | |
| HSBC Bank, USA, N.A. is the Corporate Trustee of the Trust, and Lee Eastman and Michael E. Reiss are the Individual Trustees of the Trust. Pursuant to the Declaration of Trust, the Trustees serve until their removal, resignation, incapacity, or in the case of Individual Trustees, their death. The Trust does not have, nor does the Declaration of Trust provide for, officers or a board of directors. | |
| The Trust has not adopted its own code of ethics (as defined in Item 406 of Regulation S-K under the Securities Exchange Act of 1934, the “Exchange Act”) as the Trust is managed by the Corporate Trustee and thus relies on the Corporate Trustee to abide by its Statement of Business Principles and Code of Ethics, which is available on the Corporate Trustee’s website at http://www.us.hsbc.com. | |
| The Trust is not a corporate entity and thus does not have an Audit Committee. The Trust has established a policy with regard to audit, audit-related and certain non-audit engagements of its independent auditors. Under this policy, the Trust annually approves certain limited, specified recurring services which may be provided by the Trust’s accountant or independent auditors. All other engagements for services to be performed by the Trust’s independent auditors must be separately pre-approved by the Trust. Joel Faden of Joel Faden CPA, P.C. acts as Chief Financial Individual providing accounting services for the Trust. |
| Related Party Transactions | 6 Months Ended | ||||||||||||||||
| Jun. 30, 2014 | |||||||||||||||||
| Related Party Transactions [Abstract] | ' | ||||||||||||||||
| Related Party Transactions | ' | ||||||||||||||||
| NOTE 4. RELATED PARTY TRANSACTIONS | |||||||||||||||||
| The Trustees are paid in accordance with the Declaration of Trust, which provides that each Trustee shall receive annual compensation of $2,500, provided that such aggregate compensation to the Trustees as a group may not exceed 3% of the Contingent Portion amounts received by the Trust in any year. The Declaration of Trust also provides for the reimbursement of expenses reasonably incurred in the performance of a Trustee’s duties to the Trust, including clerical and administrative services. Accordingly, the Trustees are entitled to receive annual compensation and reimbursement for services performed for the Trust, including the Corporate Trustee’s services as the Registrar and Transfer Agent of the certificates representing the Trust Units. The Declaration of Trust also provides that if a Trustee performs unusual or extraordinary services, reasonable compensation for such services shall be paid, subject to the terms and conditions of the Declaration of Trust. | |||||||||||||||||
| Pursuant to the Declaration of Trust, disbursements were made as follows to the Trustees for the three and six months ended June 30, 2014 and June 30, 2013: | |||||||||||||||||
| Three Months | Six Months | ||||||||||||||||
| Ended June 30 | Ended June 30 | ||||||||||||||||
| 2014 | 2013 | 2014 | 2013 | ||||||||||||||
| Corporate Trustee Fees and Expenses | $ | 1,250 | $ | 625 | $ | 1,250 | $ | 625 | |||||||||
| Individual Trustee Fees and Expenses | 3,242 | — | 3,242 | — | |||||||||||||
| Transfer Agent and Registrar(1) | 7,500 | 3,750 | 7,500 | 3,750 | |||||||||||||
| -1 | These services are performed by the Corporate Trustee. | ||||||||||||||||
| The administrative office of the Trust is located at the offices of the Corporate Trustee, HSBC Bank, USA, N.A., Corporate Trust Issuer Services, 452 Fifth Avenue, New York, New York 10018. Except for fees paid to the Corporate Trustee in accordance with the Declaration of Trust, no expense is being charged or paid by the Trust for the office space and office equipment of the Corporate Trustee that is being utilized for the Trust. | |||||||||||||||||
| Other Matters | 6 Months Ended |
| Jun. 30, 2014 | |
| Text Block [Abstract] | ' |
| Other Matters | ' |
| NOTE 5. OTHER MATTERS | |
| The Trust received a letter from R. Bruce McNew (“McNew”), an attorney with the law firm Wilks, Lukoff & Bracegirdle, LLC, requesting compensation for a benefit the letter claims was conferred on the Trust in the amount of $200,000. The letter states that McNew’s law firm is entitled to this payment because it was responsible for causing the Corporate Trustee to schedule a Unit Holder meeting held on August 29, 2013 at which two Individual Trustees were elected. The Trustees have not yet considered McNew’s request at a meeting of the Trustees and have reached no conclusion as to the merits of the request. |
| Organization and Summary of Significant Accounting Policies (Policies) | 6 Months Ended |
| Jun. 30, 2014 | |
| Accounting Policies [Abstract] | ' |
| Organization and Background | ' |
| Organization and Background | |
| Mills Music Trust (the “Trust”) was created by a Declaration of Trust, dated December 3, 1964 (the “Declaration of Trust”), for the purpose of acquiring from Mills Music, Inc. (“Old Mills”), the rights to receive payment of a deferred contingent purchase price obligation (the “Contingent Portion”) payable to Old Mills. The obligation to pay the Contingent Portion arose as the result of the sale by Old Mills of its music and lyric copyright catalogue (the “Catalogue”) to a newly formed company pursuant to an asset purchase agreement dated December 5, 1964 (the “Asset Purchase Agreement”). Pursuant to the Asset Purchase Agreement, payment of the Contingent Portion to the Trust continues until the end of the year in which the last copyright in the Catalogue expires and cannot be renewed. | |
| The Contingent Portion amounts are currently payable by EMI Mills Music Inc. (“EMI”), the owner of the copyrighted materials contained in the Catalogue. The Trust has been advised that Sony/ATV Music Publishing LLC is the administrator and manager of EMI and the Catalogue. | |
| HSBC Bank, USA, N.A. is the Corporate Trustee of the Trust (the “Corporate Trustee”), and Lee Eastman and Michael E. Reiss are the Individual Trustees of the Trust (the “Individual Trustees” and together with the Corporate Trustee, the “Trustees”). | |
| Proceeds from Contingent Portion Payments | ' |
| Proceeds from Contingent Portion Payments | |
| The Trust receives quarterly payments of the Contingent Portion and distributes the amounts it receives to the registered owners of Trust Certificates (the “Unit Holders”) representing interests in the Trust (the “Trust Units”), after payment of, or withholdings in connection with, expenses and liabilities of the Trust. The Declaration of Trust provides that these are the Trust’s sole responsibilities and that the Trust is prohibited from engaging in any business activities. | |
| Payments of the Contingent Portion to the Trust are based on royalty income which the Catalogue generates. The Trust does not own the Catalogue or any copyrights or other intellectual property rights and is not responsible for collecting royalties in connection with the Catalogue. As the current owner and administrator of the Catalogue, EMI is obligated under the Asset Purchase Agreement to use its best efforts to collect all royalties, domestic and foreign, in connection with the Catalogue and to remit a portion of its royalty income to the Trust as its Contingent Portion payment obligation, in accordance with the terms of the Asset Purchase Agreement. | |
| The amount of each payment of the Contingent Portion is based on a formula set forth in the Asset Purchase Agreement. For information regarding the calculation of the Contingent Portion see “Contingent Portion Payments” under Part I—Item 2, “Management’s Discussion and Analysis of Financial Condition and Results of Operations”. | |
| Cash Distributions to Unit Holders | ' |
| Cash Distributions to Unit Holders | |
| The Declaration of Trust provides for the distribution to the Unit Holders of all funds the Trust receives after payment of, or withholdings in connection with, expenses and liabilities of the Trust. | |
| The Copyright Catalogue | ' |
| The Copyright Catalogue | |
| The Catalogue is estimated to be composed of over 25,000 music titles (the “Copyrighted Songs”), of which approximately 1,600 produced royalty income in recent years. The Trust has been provided with a listing of the top 50 earning songs in the Catalogue during the 2013 calendar year (the “Top 50 Songs”), together with certain copyright information with respect to each of the Top 50 Songs (the “2013 Listing”). A copy of the 2013 Listing, as provided to the Trust, is included in the Trust’s annual report on Form 10-K for the fiscal year ended December 31, 2013. The 2013 Listing does not include any information regarding Copyrighted Songs for the 2014 calendar year. | |
| Accounting Policies | ' |
| Accounting Policies | |
| Payments to the Trust of the Contingent Portion are typically made in March, June, September and December for the prior calendar quarter. The payments received are accounted for on a cash basis, as are expenses of the Trust. The Declaration of Trust provides for the distribution of the amounts it receives in Contingent Portion payments to the Unit Holders after payment of, or withholdings in connection with, expenses and liabilities of the Trust. | |
| The Trust’s financial statements reflect only cash transactions and do not include transactions that would be recorded in financial statements presented on the accrual basis of accounting, as contemplated by generally accepted accounting principles in the United States. The Trust does not prepare a balance sheet or a statement of cash flows. |
| Related Party Transactions (Tables) | 6 Months Ended | ||||||||||||||||
| Jun. 30, 2014 | |||||||||||||||||
| Related Party Transactions [Abstract] | ' | ||||||||||||||||
| Disbursements to Corporate Trustee | ' | ||||||||||||||||
| Pursuant to the Declaration of Trust, disbursements were made as follows to the Trustees for the three and six months ended June 30, 2014 and June 30, 2013: | |||||||||||||||||
| Three Months | Six Months | ||||||||||||||||
| Ended June 30 | Ended June 30 | ||||||||||||||||
| 2014 | 2013 | 2014 | 2013 | ||||||||||||||
| Corporate Trustee Fees and Expenses | $ | 1,250 | $ | 625 | $ | 1,250 | $ | 625 | |||||||||
| Individual Trustee Fees and Expenses | 3,242 | — | 3,242 | — | |||||||||||||
| Transfer Agent and Registrar(1) | 7,500 | 3,750 | 7,500 | 3,750 | |||||||||||||
| -1 | These services are performed by the Corporate Trustee. | ||||||||||||||||
| Organization and Summary of Significant Accounting Policies - Additional Information (Detail) | 6 Months Ended |
| Jun. 30, 2014 | |
| Songs | |
| Goodwill And Intangible Assets Disclosure [Abstract] | ' |
| Estimated number of songs in Catalogue | 25,000 |
| Number of songs producing royalty income | 1,600 |
| Number of Copyrighted Songs in the top 50 list | 50 |
| Songs listed in Catalogue for top earnings | 'The Trust has been provided with a listing of the top 50 earning songs in the Catalogue during the 2013 calendar year (the "Top 50 Songs"), together with certain copyright information with respect to each of the Top 50 Songs (the "2013 Listing"). A copy of the 2013 Listing, as provided to the Trust, is included in the Trust's annual report on Form 10-K for the fiscal year ended December 31, 2013. The 2013 Listing does not include any information regarding Copyrighted Songs for the 2014 calendar year. |
| Income Taxes - Additional Information (Detail) (USD $) | Jun. 30, 2014 |
| Income Tax Disclosure [Abstract] | ' |
| Provision for income taxes | $0 |
| Related Party Transactions - Additional Information (Detail) (USD $) | 6 Months Ended |
| Jun. 30, 2014 | |
| Related Party Transactions [Abstract] | ' |
| Trustee annual compensation | $2,500 |
| Aggregate compensation percentage to Trustees | 3.00% |
| Expenses charged or paid by Trust | $0 |
| Related Party Transactions - Disbursements to Corporate Trustee (Detail) (USD $) | 3 Months Ended | 6 Months Ended | ||
| Jun. 30, 2014 | Jun. 30, 2013 | Jun. 30, 2014 | Jun. 30, 2013 | |
| Related Party Transaction [Line Items] | ' | ' | ' | ' |
| Trustee fees | ' | ' | $2,500 | ' |
| Transfer Agent and Registrar | 7,500 | 3,750 | 7,500 | 3,750 |
| Corporate [Member] | ' | ' | ' | ' |
| Related Party Transaction [Line Items] | ' | ' | ' | ' |
| Trustee fees | 1,250 | 625 | 1,250 | 625 |
| Individual [Member] | ' | ' | ' | ' |
| Related Party Transaction [Line Items] | ' | ' | ' | ' |
| Trustee fees | $3,242 | ' | $3,242 | ' |
| Other Matters - Additional Information (Detail) (USD $) | 0 Months Ended | 6 Months Ended |
| Aug. 29, 2013 | Jun. 30, 2014 | |
| Other Income And Expenses [Abstract] | ' | ' |
| Legal fees for scheduling of Unit Holder meeting | $200,000 | ' |
| Individual Trustees elected, Date | ' | 29-Jul-13 |
