COMMUNITY SCHOOL OF THE ARTS: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- COMMUNITY SCHOOL OF THE ARTS (EIN 62-1500977)
- Tax period
- 2020-07-01 to 2021-06-30
- Filed
- 2022-01-20
- IRS object ID
- 202230209349301128
- Schema version
- 2020v4.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-01-20T13:13:14-06:00 | ReturnTs |
| Tax Period End | 2021-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 621333840 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BIBLE HARRIS SMITH PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 507 W CLINCH AVENUE | AddressLine1Txt |
| City | KNOXVILLE | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37902 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 621500977 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COMMUNITY SCHOOL OF THE ARTS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COMM | BusinessNameControlTxt |
| Phone | 8655235684 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 900 HENLEY STREET | AddressLine1Txt |
| City | KNOXVILLE | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37902 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JENNIFER WILLARD | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 8655235684 | PhoneNum |
| Signature | 2022-01-20 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | JENNIFER | PersonFirstNm |
| Person Last | WILLARD | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | WILLIAM B SNYDER | PreparerPersonNm |
| PTIN | P01270227 | PTIN |
| Phone | 8655462300 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JENNIFER WILLARD | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 900 HENLEY STREET | AddressLine1Txt |
| City | KNOXVILLE | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37902 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $187,162 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTP://WWW.CSAKNOX.ORG/ | WebsiteAddressTxt |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Formation | 1991 | FormationYr |
| Legal Domicile State | TN | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE AFFORDABLE QUALITY INSTRUCTION IN THE VISUAL AND PERFORMING ARTS TO CHILDREN. | ActivityOrMissionDesc |
| Voting Members Governing Body | 19 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 19 | VotingMembersIndependentCnt |
| Total Employee | 15 | TotalEmployeeCnt |
| Total Volunteers | 22 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $174,757 | PYContributionsGrantsAmt |
| CY Contributions Grants | $185,229 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $41 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,882 | CYProgramServiceRevenueAmt |
| PY Investment Income | $26 | PYInvestmentIncomeAmt |
| CY Investment Income | $51 | CYInvestmentIncomeAmt |
| PY Other Revenue | $8,697 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $183,521 | PYTotalRevenueAmt |
| CY Total Revenue | $187,162 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $8,500 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $184,141 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $163,934 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $33,684 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $29,714 | PYOtherExpensesAmt |
| CY Other Expenses | $25,608 | CYOtherExpensesAmt |
| PY Total Expenses | $213,855 | PYTotalExpensesAmt |
| CY Total Expenses | $198,042 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$30,334 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$10,880 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $327,865 | TotalAssetsBOYAmt |
| Total Assets EOY | $283,625 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $33,360 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $294,505 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $283,625 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | 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. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $78,846 | ExpenseAmt |
| Grant | $8,500 | GrantAmt |
| Revenue | $1,882 | RevenueAmt |
| Desc | THE 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 2020-2021 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 | $78,846 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 1 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 15 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 19 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 19 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | TN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JENNIFER WILLARD | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8655235684 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 900 HENLEY STREET | AddressLine1Txt |
| City | KNOXVILLE | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37902 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| AMY GILBERT | ||||||
| PRESIDENT | 1.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| WILL JOHNSON | ||||||
| VICE-PRESIDENT | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BRANDON HACKETT | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JUDY THOMPSON | ||||||
| SECRETARY | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SHERRI ALLISON | ||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| LYNN CHARLES | ||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| JENNY CHEATHAM | ||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| PHYLLIS ELDRIDGE | ||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| GORDON FOWLER | ||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| ANNE JACKSON | ||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| RICK JENKINS | ||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| ANGELIA JONES | ||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| MELINDA JONES | ||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| JENNIFER LINGINFELTER | ||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| DEVIN LYON | ||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| DOUG MCKAMEY | ||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| NATHAN ROWELL | ||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| ALICE TORBETT | ||||||
| BOARD MEMBER | 0.50 | Yes (X) | $0 | $0 | $0 | |
| DIANA SAMPLES | ||||||
| BOARD MEMBER EMERITUS | 0.50 | Yes (X) | $0 | $0 | $0 | |
| JENNIFER WILLARD | ||||||
| EXECUTIVE DIRECTOR | 50.00 | Yes (X) | $77,345 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $77,345 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $33,360 | GovernmentGrantsAmt |
| All Other Contributions | $151,869 | AllOtherContributionsAmt |
| Total Contributions | $185,229 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS RECEIPTS | Desc |
| Business | 611600 | BusinessCd |
| Total Revenue Column | $1,882 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,882 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,882 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $51 | TotalRevenueColumnAmt |
| Exclusion | $51 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $187,162 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,882 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $51 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,500 | TotalAmt |
| Program Services | $8,500 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,140 | TotalAmt |
| Program Services | $29,633 | ProgramServicesAmt |
| Management And General | $15,169 | ManagementAndGeneralAmt |
| Fundraising | $30,338 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,620 | TotalAmt |
| Program Services | $29,315 | ProgramServicesAmt |
| Management And General | $43,305 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,000 | TotalAmt |
| Program Services | $1,600 | ProgramServicesAmt |
| Management And General | $1,600 | ManagementAndGeneralAmt |
| Fundraising | $800 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,174 | TotalAmt |
| Program Services | $5,699 | ProgramServicesAmt |
| Management And General | $3,929 | ManagementAndGeneralAmt |
| Fundraising | $2,546 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,253 | TotalAmt |
| Management And General | $11,253 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $909 | TotalAmt |
| Management And General | $909 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,261 | TotalAmt |
| Management And General | $3,261 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,964 | TotalAmt |
| Program Services | $1,895 | ProgramServicesAmt |
| Management And General | $69 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,935 | TotalAmt |
| Management And General | $4,935 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| INSTRUMENT RENTALS | $1,528 | $1,528 | |
| GUEST ARTISTS | $501 | $501 | |
| DUES AND SUBSCRIPTIONS | $481 | $481 | |
| BANK FEES | $421 | $421 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $355 | TotalAmt |
| Program Services | $175 | ProgramServicesAmt |
| Management And General | $180 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $198,042 | TotalAmt |
| Program Services | $78,846 | ProgramServicesAmt |
| Management And General | $85,512 | ManagementAndGeneralAmt |
| Fundraising | $33,684 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,828 | BOYAmt |
| EOY | $44,405 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $260,692 | BOYAmt |
| EOY | $220,839 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $29,945 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $11,564 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,345 | BOYAmt |
| EOY | $18,381 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $327,865 | BOYAmt |
| EOY | $283,625 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,360 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,360 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $256,699 | BOYAmt |
| EOY | $249,722 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,806 | BOYAmt |
| EOY | $33,903 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $294,505 | BOYAmt |
| EOY | $283,625 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $327,865 | BOYAmt |
| EOY | $283,625 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$10,880 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $212,204 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $187,322 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $330,891 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $174,757 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $197,979 | CurrentTaxYearAmt |
| Total | $1,103,153 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $212,204 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $187,322 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $330,891 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $174,757 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $197,979 | CurrentTaxYearAmt |
| Total | $1,103,153 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $197,372 | SubstantialContributorsTotAmt |
| Public Support Total170 | $905,781 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $26 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $51 | CurrentTaxYearAmt |
| Total | $77 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $13 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $40 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $10 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $41 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,882 | CurrentTaxYearAmt |
| Total | $1,986 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $1,105,216 | TotalSupportAmt |
| Public Support CY170 | 0.81960 | PublicSupportCY170Pct |
| Public Support PY170 | 0.80450 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $80,216 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $11,905 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $4,000 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $2,508 | AdministrativeExpensesAmt |
| End Year Balance | $86,613 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $77,635 | BeginningYearBalanceAmt |
| Contributions | $2,576 | ContributionsAmt |
| Investment Earnings Or Losses | $2,439 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $2,434 | AdministrativeExpensesAmt |
| End Year Balance | $80,216 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $81,400 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $1,704 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $4,936 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $533 | AdministrativeExpensesAmt |
| End Year Balance | $77,635 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $80,635 | BeginningYearBalanceAmt |
| Contributions | $3,000 | ContributionsAmt |
| Investment Earnings Or Losses | $3,267 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $4,945 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $557 | AdministrativeExpensesAmt |
| End Year Balance | $81,400 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $80,686 | BeginningYearBalanceAmt |
| Contributions | $3,000 | ContributionsAmt |
| Investment Earnings Or Losses | $4,449 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $6,973 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $527 | AdministrativeExpensesAmt |
| End Year Balance | $80,635 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.39600 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.60400 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $19,952 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $2,893 | DepreciationAmt |
| Book Value | $17,059 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $9,993 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $8,671 | DepreciationAmt |
| Book Value | $1,322 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $18,381 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $399,912 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $200,000 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $12,750 | OtherRevenueAmt |
| Revenue Not Reported | $212,750 | RevenueNotReportedAmt |
| Revenue Subtotal | $187,162 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $187,162 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $398,358 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $200,000 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $316 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $200,316 | ExpensesNotReportedAmt |
| Expenses Subtotal | $198,042 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $198,042 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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, 2021, 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, 2021, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2017 THROUGH 2019 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, 2021, THE SCHOOL HAD NO ACCRUALS FOR INTEREST AND/OR PENALTIES. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | ACCOUNTS RECEIVABLE 12,750. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | ACCRUAL TO CASH DEPRECIATION CHANGE -84. ACCRUAL TO CASH PAYROLL CHANGE 400. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIP SUPPORT TO FORMER STUDENTS | GrantTypeTxt |
| Recipient | 3 | RecipientCnt |
| Cash Grant | $8,500 | CashGrantAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE 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 12 | THE 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 15A | THE 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 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
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