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COMMUNITY SCHOOL OF THE ARTS: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
COMMUNITY SCHOOL OF THE ARTS (EIN 62-1500977)
Tax period
2021-07-01 to 2022-06-30
Filed
2023-05-08
IRS object ID
202321289349303752
Schema version
2021v4.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-05-08T14:49:04-05:00ReturnTs
Tax Period End2022-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN621333840PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BIBLE HARRIS SMITH PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1507 W CLINCH AVENUEAddressLine1Txt
CityKNOXVILLECityNm
State AbbreviationTNStateAbbreviationCd
ZIP37902ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN621500977EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1COMMUNITY SCHOOL OF THE ARTSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCOMMBusinessNameControlTxt
Phone8655235684PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1303AddressLine1Txt
CityKNOXVILLECityNm
State AbbreviationTNStateAbbreviationCd
ZIP37901ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJENNIFER WILLARDPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone8655235684PhoneNum
Signature2023-05-08SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJENNIFERPersonFirstNm
Person LastWILLARDPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonWILLIAM B SNYDERPreparerPersonNm
PTINP01270227PTIN
Phone8655462300PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerJENNIFER WILLARDPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1900 HENLEY STREETAddressLine1Txt
CityKNOXVILLECityNm
State AbbreviationTNStateAbbreviationCd
ZIP37902ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$162,077GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressHTTP://WWW.CSAKNOX.ORG/WebsiteAddressTxt
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation1991FormationYr
Legal Domicile StateTNLegalDomicileStateCd
Activity Or MissionTO PROVIDE AFFORDABLE QUALITY INSTRUCTION IN THE VISUAL AND PERFORMING ARTS TO CHILDREN.ActivityOrMissionDesc
Voting Members Governing Body19VotingMembersGoverningBodyCnt
Voting Members Independent19VotingMembersIndependentCnt
Total Employee14TotalEmployeeCnt
Total Volunteers30TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$185,229PYContributionsGrantsAmt
CY Contributions Grants$157,681CYContributionsGrantsAmt
PY Program Service Revenue$1,882PYProgramServiceRevenueAmt
CY Program Service Revenue$4,366CYProgramServiceRevenueAmt
PY Investment Income$51PYInvestmentIncomeAmt
CY Investment Income$30CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$187,162PYTotalRevenueAmt
CY Total Revenue$162,077CYTotalRevenueAmt
PY Grants And Similar Paid$8,500PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$163,934PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$175,833CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$25,444CYTotalFundraisingExpenseAmt
PY Other Expenses$25,608PYOtherExpensesAmt
CY Other Expenses$34,964CYOtherExpensesAmt
PY Total Expenses$198,042PYTotalExpensesAmt
CY Total Expenses$210,797CYTotalExpensesAmt
PY Revenues Less Expenses-$10,880PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$48,720CYRevenuesLessExpensesAmt
Total Assets BOY$283,625TotalAssetsBOYAmt
Total Assets EOY$234,906TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$283,625NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$234,906NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO PROVIDE AFFORDABLE QUALITY INSTRUCTION IN THE VISUAL AND PERFORMING ARTS TO CHILDREN OF VARIED SOCIO-ECONOMIC BACKGROUNDS IN KNOX COUNTY AND THE SURROUNDING REGION.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$86,837ExpenseAmt
Revenue$4,366RevenueAmt
DescTHE COMMUNITY SCHOOL OF THE ARTS ("THE SCHOOL") WAS ESTABLISHED IN 1991 AS A NON-PROFIT ORGANIZATION TO PROVIDE AFFORDABLE QUALITY INSTRUCTION IN THE VISUAL AND PERFORMING ARTS TO CHILDREN OF VARIED SOCIO-ECONOMIC BACKGROUNDS IN KNOX COUNTY AND THE SURROUNDING REGION, PARTICULARLY THOSE FROM UNDERSERVED INNER-CITY AND RURAL AREAS. THE SCHOOL OFFICIALLY OPENED ITS DOORS IN SEPTEMBER 1992, OFFERING BEGINNING PIANO LESSONS TWICE A WEEK TO A STUDENT BODY OF 22 YOUNGSTERS FROM EAST KNOXVILLE, ALL OF WHOM ATTENDED ON FULL FINANCIAL AID.AFTER ONLY TWO YEARS OF OPERATION, THE SCHOOL RECEIVED FULL ACCREDITATION AS A MEMBER OF THE NATIONAL GUILD OF COMMUNITY SCHOOLS OF THE ARTS, MAKING IT ONE OF THREE SUCH ACCREDITED INSTITUTIONS IN THE STATE OF TENNESSEE. THE SCHOOL WAS ALSO HONORED TO RECEIVE THE MAYOR'S ARTS AWARD IN THE CATEGORY OF EDUCATION AND SPECIAL PROJECTS IN 1995 AND 1997.THE SCHOOL OFFERS PRIVATE, ONE-ON-ONE INSTRUCTIONS IN THE DISCIPLINE OF PIANO, VIOLIN, BRASS INSTRUMENTS AND VOICE AS WELL AS GROUP CLASSES IN THE VISUAL ARTS, MODERN DANCE AND CHORAL PERFORMANCE IN AN AFTER- SCHOOL PROGRAM CONDUCTED BY PROFESSIONAL, PART-TIME FACULTY FIVE DAYS A WEEK (MONDAY THROUGH FRIDAY). ONE HUNDRED AND TWENTY FIVE STUDENTS WERE ENROLLED DURING THE 2021-2022 SCHOOL YEAR; 100% OF THE STUDENTS ATTEND ON FULL SCHOLARSHIP.THE SCHOOL ALSO SERVES AN ADDITIONAL 60 CHILDREN PER WEEK THROUGH PARTNERSHIPS WITH OTHER NON-PROFIT ORGANIZATIONS, PROVIDING OFFSITE ART AND MUSIC THERAPY CLASSES TO STUDENTS AT GREEN MAGNET STEAM ACADEMY, THE CRUTCHER MEMORIAL YOUTH ENRICHMENT CENTER, AND THE KNOX COUNTY HOMELESS TUTORING PROJECT.IN ADDITION TO ITS REGULAR WEEKLY SCHEDULE OF CLASSES AND OFFSITE PROGRAMS, THE SCHOOL OFFERS SIDE-BY-SIDE AN ANNUAL APPRENTICESHIP PROGRAM WHICH PAIRS SCHOLARSHIP STUDENTS IN THE VISUAL ARTS PROGRAM WITH A PROFESSIONAL, WORKING ARTIST IN HIS OR HER STUDIO. ARTIST AND STUDENT WORK SIDE-BY-SIDE TO CREATE ORIGINAL PIECES OF ART, WHICH ARE DISPLAYED IN A FULL-SCALE EXHIBIT AT BENEFIT GALLERIES. PARTICIPATING ARTISTS INCLUDE RICHARD JOLLEY, TOMMIE RUSH, PETER ROSE, MARCIA GOLDENSTEIN, AND ANDREW SAFTEL.STUDENT TURNOVER AT THE SCHOOL IS MINIMAL: THE AVERAGE LENGTH OF ENROLLMENT FOR A STUDENT IS 7 YEARS; OVER ONE HUNDRED STUDENTS HAVE GRADUATED FROM THE PROGRAM AS SENIORS, ALL OF WHOM HAVE GONE ON TO HIGHER EDUCATION, SOME WITH SCHOLARSHIP ASSISTANCE FROM THE SCHOOL.Desc
Total Program Service Expenses$86,837TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee14EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members19GoverningBodyVotingMembersCnt
Independent Voting Member19IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldTNStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JENNIFER WILLARDBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8655235684PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1303AddressLine1Txt
CityKNOXVILLECityNm
State AbbreviationTNStateAbbreviationCd
ZIP37901ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
AMY GILBERT
PRESIDENT1.50Yes (X)Yes (X)$0$0$0
WILL JOHNSON
VICE-PRESIDENT0.50Yes (X)Yes (X)$0$0$0
BRANDON HACKETT
TREASURER1.00Yes (X)Yes (X)$0$0$0
JUDY THOMPSON
SECRETARY0.50Yes (X)Yes (X)$0$0$0
SHERRI ALLISON
BOARD MEMBER0.50Yes (X)$0$0$0
LYNN CHARLES
BOARD MEMBER0.50Yes (X)$0$0$0
JENNY CHEATHAM
BOARD MEMBER0.50Yes (X)$0$0$0
PHYLLIS ELDRIDGE
BOARD MEMBER0.50Yes (X)$0$0$0
GORDON FOWLER
BOARD MEMBER0.50Yes (X)$0$0$0
ANNE JACKSON
BOARD MEMBER0.50Yes (X)$0$0$0
MELINDA JONES
BOARD MEMBER0.50Yes (X)$0$0$0
JENNIFER LINGINFELTER
BOARD MEMBER0.50Yes (X)$0$0$0
DEVIN LYON
BOARD MEMBER0.50Yes (X)$0$0$0
DOUG MCKAMEY
BOARD MEMBER0.50Yes (X)$0$0$0
NATHAN ROWELL
BOARD MEMBER EMERITUS0.50Yes (X)$0$0$0
ALICE TORBETT
BOARD MEMBER0.50Yes (X)$0$0$0
DIANA SAMPLES
BOARD MEMBER EMERITUS0.50Yes (X)$0$0$0
SHERRI BEVIS
BOARD MEMBER0.50Yes (X)$0$0$0
OLGA WELCH
BOARD MEMBER0.50Yes (X)$0$0$0
JENNIFER WILLARD
EXECUTIVE DIRECTOR50.00Yes (X)$74,220$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$74,220TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$157,681AllOtherContributionsAmt
Total Contributions$157,681TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS RECEIPTSDesc
Business611600BusinessCd
Total Revenue Column$4,366TotalRevenueColumnAmt
Related Or Exempt Func Income$4,366RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$4,366TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$30TotalRevenueColumnAmt
Exclusion$30ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$162,077TotalRevenueColumnAmt
Related Or Exempt Func Income$4,366RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$30ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$86,201TotalAmt
Program Services$33,659ProgramServicesAmt
Management And General$31,893ManagementAndGeneralAmt
Fundraising$20,649FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$78,217TotalAmt
Program Services$36,304ProgramServicesAmt
Management And General$41,913ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$4,000TotalAmt
Program Services$1,600ProgramServicesAmt
Management And General$1,600ManagementAndGeneralAmt
Fundraising$800FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$7,415TotalAmt
Program Services$2,634ProgramServicesAmt
Management And General$786ManagementAndGeneralAmt
Fundraising$3,995FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$11,637TotalAmt
Management And General$11,637ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$980TotalAmt
Management And General$980ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$3,337TotalAmt
Management And General$3,337ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$2,642TotalAmt
Program Services$2,206ProgramServicesAmt
Management And General$436ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$4,995TotalAmt
Management And General$4,995ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
ARTIST STIPENDS$9,000$9,000
GUEST ARTISTS$1,169$1,169
MISCELLANEOUS$439$439
BANK FEES$355$355

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$410TotalAmt
Program Services$265ProgramServicesAmt
Management And General$145ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$210,797TotalAmt
Program Services$86,837ProgramServicesAmt
Management And General$98,516ManagementAndGeneralAmt
Fundraising$25,444FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$44,405BOYAmt
EOY$51,721EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$220,839BOYAmt
EOY$159,946EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$37,445LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$14,206LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$18,381BOYAmt
EOY$23,239EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$283,625BOYAmt
EOY$234,906EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$249,722BOYAmt
EOY$187,759EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$33,903BOYAmt
EOY$47,147EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$283,625BOYAmt
EOY$234,906EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$283,625BOYAmt
EOY$234,906EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$48,720ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$1OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$187,322CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$330,891CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$174,757CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$197,979CurrentTaxYearMinus1YearAmt
Current Tax Year$157,681CurrentTaxYearAmt
Total$1,048,630TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$187,322CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$330,891CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$174,757CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$197,979CurrentTaxYearMinus1YearAmt
Current Tax Year$157,681CurrentTaxYearAmt
Total$1,048,630TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$185,284SubstantialContributorsTotAmt
Public Support Total170$863,346PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$26CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$51CurrentTaxYearMinus1YearAmt
Current Tax Year$30CurrentTaxYearAmt
Total$107TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$40CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$10CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$41CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,882CurrentTaxYearMinus1YearAmt
Current Tax Year$4,366CurrentTaxYearAmt
Total$6,339TotalAmt
FieldValueIRS element (for citing)
Total Support$1,055,076TotalSupportAmt
Public Support CY1700.81830PublicSupportCY170Pct
Public Support PY1700.81960PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$85,614BeginningYearBalanceAmt
Contributions$13,200ContributionsAmt
Investment Earnings Or Losses-$5,383InvestmentEarningsOrLossesAmt
Grants Or Scholarships-$2,000GrantsOrScholarshipsAmt
Administrative Expenses$618AdministrativeExpensesAmt
End Year Balance$90,812EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$80,216BeginningYearBalanceAmt
Investment Earnings Or Losses$11,905InvestmentEarningsOrLossesAmt
Grants Or Scholarships$4,000GrantsOrScholarshipsAmt
Administrative Expenses$2,508AdministrativeExpensesAmt
End Year Balance$85,614EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$77,635BeginningYearBalanceAmt
Contributions$2,576ContributionsAmt
Investment Earnings Or Losses$2,439InvestmentEarningsOrLossesAmt
Administrative Expenses$2,434AdministrativeExpensesAmt
End Year Balance$80,216EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$81,400BeginningYearBalanceAmt
Investment Earnings Or Losses$1,704InvestmentEarningsOrLossesAmt
Grants Or Scholarships$4,936GrantsOrScholarshipsAmt
Administrative Expenses$533AdministrativeExpensesAmt
End Year Balance$77,635EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$80,635BeginningYearBalanceAmt
Contributions$3,000ContributionsAmt
Investment Earnings Or Losses$3,267InvestmentEarningsOrLossesAmt
Grants Or Scholarships$4,945GrantsOrScholarshipsAmt
Administrative Expenses$557AdministrativeExpensesAmt
End Year Balance$81,400EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.51900BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.48100PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated OrgYes (1)EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$37,445InvestmentCostOrOtherBasisAmt
Depreciation$14,206DepreciationAmt
Book Value$23,239BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$23,239TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$444,328TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts$200,000DonatedServicesAndUseFcltsAmt
Other Revenue$82,251OtherRevenueAmt
Revenue Not Reported$282,251RevenueNotReportedAmt
Revenue Subtotal$162,077RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$162,077TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$410,585TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$200,000DonatedServicesUseFcltsAmt
Other Expenses Included-$212OtherExpensesIncludedAmt
Expenses Not Reported$199,788ExpensesNotReportedAmt
Expenses Subtotal$210,797ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$210,797TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:THE ENDOWMENT FUNDS ARE USED FOR GENERAL SUPPORT OF THE ORGANIZATION.
PART X, LINE 2:THE COMMUNITY SCHOOL OF THE ARTS IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS AS THE SCHOOL HAD NO NET UNRELATED BUSINESS INCOME. THE SCHOOL HAS ADOPTED THE AUTHORITATIVE GUIDANCE FOR THE UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE SCHOOL PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED JUNE 30, 2022, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR WHICH MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. AS OF JUNE 30, 2022, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2018 THROUGH 2020 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE SCHOOL FILES TAX RETURNS. IT IS THE SCHOOL'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX IF ANY, IN INCOME TAX EXPENSE. AS OF JUNE 30, 2022, THE SCHOOL HAD NO ACCRUALS FOR INTEREST AND/OR PENALTIES.
PART XI, LINE 2D - OTHER ADJUSTMENTS:ACCOUNTS RECEIVABLE 82,250. ROUNDING 1.
PART XII, LINE 2D - OTHER ADJUSTMENTS:ACCRUAL TO CASH DEPRECIATION CHANGE -268. ACCRUAL TO CASH PAYROLL CHANGE 56.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE TAX RETURN IS PREPARED BY AN UNRELATED, INDEPENDENT ACCOUNTING FIRM AND SUBMITTED TO THE SCHOOL'S EXECUTIVE DIRECTOR FOR INTERNAL REVIEW. COPIES ARE THEN PROVIDED TO EACH BOARD MEMBER PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12THE ORGANIZATION REQUIRES THAT EACH BOARD OF DIRECTORS MEMBER AND THE SCHOOL'S EXECUTIVE DIRECTOR REVIEW THE CONFLICT OF INTEREST POLICY AND PROVIDE DISCLOSURE OF ANY ACTIVITIES WHICH COULD CONSTITUTE A CONFLICT OF INTEREST. ADDITIONALLY, BOARD OF DIRECTORS MEMBERS ARE ASKED TO RESCUE THEMSELVES ON ANY MATTERS BEFORE THE BOARD IN WHICH A CONFLICT OF INTEREST MAY EXIST. ANY SUCH RECUSAL IS DOCUMENTED WITHIN THE MINUTES OF THE BOARD OR COMMITTEE.
FORM 990, PART VI, SECTION B, LINE 15ATHE COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED BY THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS IN ACCORDANCE WITH A POLICY ADOPTED BY THE BOARD. STATE AND NATIONAL COMPARABILITY DATA IS USED TO ASSIST IN DETERMINING APPROPRAITE COMPENSATION.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XI, LINE 9:ROUNDING 1.

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