CALIFORNIA JAZZ CONSERVATORY INC: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- CALIFORNIA JAZZ CONSERVATORY INC (EIN 43-1983168)
- Tax period
- 2017-01-01 to 2017-12-31
- Filed
- 2018-09-18
- IRS object ID
- 201802619349300725
- Schema version
- 2017v2.3
- 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 | 2018-09-18T11:08:11-05:00 | ReturnTs |
| Tax Period End | 2017-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 941254756 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HOOD & STRONG LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 275 BATTERY ST STE 900 | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94111 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 431983168 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALIFORNIA JAZZ CONSERVATORY INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CALI | BusinessNameControlTxt |
| Phone | 5108455373 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2087 ADDISON STREET | AddressLine1Txt |
| City | BERKELEY | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94704 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SUSAN MUSCARELLA | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 5108455373 | PhoneNum |
| Signature | 2018-09-04 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MAGA E KISRIEV | PreparerPersonNm |
| PTIN | P01008919 | PTIN |
| Phone | 4157810793 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 12.201.129.210 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2018-09-04 | IPDt |
| IP Tm | 12:13:18 | IPTm |
| IP Timezone | PD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 0E4C15207DC127BDB52450F77D4060F40C3F1AE4 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 5D794220C68C161820A811785299AFD302F4C684 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2018-06-14 16:35:46Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SUSAN MUSCARELLA | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2087 ADDISON STREET | AddressLine1Txt |
| City | BERKELEY | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94704 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,050,693 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CJC.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2002 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | TO PRESERVE AND PROMOTE ALL ASPECTS OF JAZZ AND RELATED STYLES OF MUSIC. | ActivityOrMissionDesc |
| Voting Members Governing Body | 19 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 18 | VotingMembersIndependentCnt |
| Total Employee | 97 | TotalEmployeeCnt |
| Total Volunteers | 20 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,158,654 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,118,545 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,635,114 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,819,256 | CYProgramServiceRevenueAmt |
| PY Investment Income | $652 | PYInvestmentIncomeAmt |
| CY Investment Income | $383 | CYInvestmentIncomeAmt |
| PY Other Revenue | $30,620 | PYOtherRevenueAmt |
| CY Other Revenue | $33,304 | CYOtherRevenueAmt |
| PY Total Revenue | $2,825,040 | PYTotalRevenueAmt |
| CY Total Revenue | $3,971,488 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $66,282 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $118,400 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,253,359 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,353,396 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $30,122 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,109,729 | PYOtherExpensesAmt |
| CY Other Expenses | $1,093,473 | CYOtherExpensesAmt |
| PY Total Expenses | $2,429,370 | PYTotalExpensesAmt |
| CY Total Expenses | $2,565,269 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $395,670 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,406,219 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,134,910 | TotalAssetsBOYAmt |
| Total Assets EOY | $3,941,515 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $678,810 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,079,617 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,456,100 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,861,898 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE CALIFORNIA JAZZ CONSERVATORY IS A NATIONALLY ACCREDITED MUSIC CONSERVATORY PROVIDING A DYNAMIC COMMUNITY OF STUDENTS, ARTISTS, EDUCATORS, SCHOLARS AND AUDIENCES WITH A FORUM TO STUDY, PERFORM, TEACH, RESEARCH, APPRECIATE AND ENJOY JAZZ AND RELATED STYLES OF MUSIC FROM THROUGHOUT THE WORLD. COMPRISING TWO DISTINCT EDUCATION PROGRAMS - THE CALIFORNIA JAZZ CONSERVATORY, A POSTSECONDARY DEGREE-GRANTING PROGRAM, AND THE JAZZSCHOOL COMMUNITY MUSIC SCHOOL, A NON-DEGREE-GRANTING COMMUNITY EDUCATION PROGRAM - THE INSTITUTION HONORS THE CONTRIBUTIONS OF PAST MASTERS AND PROMOTES ARTISTIC INNOVATION, BRINGING TOGETHER A DIVERSE MUSIC COMMUNITY TO DEVELOP PRACTICAL SKILLS, ACQUIRE ARTISTIC SENSIBILITY, REALIZE CREATIVE POTENTIAL AND FIND ARTISTIC VOICE.THE CALIFORNIA JAZZ CONSERVATORY IS DEDICATED TO THE STUDY AND PERFORMANCE OF JAZZ AND RELATED STYLES OF MUSIC FROM THROUGHOUT THE WORLD, FOSTERING THE DEVELOPMENT OF THE ASPIRING PROFESSIONAL JAZZ MUSICIAN AND BUILDING AUDIENCES TO SUSTAIN THE | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,012,428 | ExpenseAmt |
| Grant | $95,106 | GrantAmt |
| Revenue | $869,356 | RevenueAmt |
| Desc | CJC DEGREE PROGRAM - THE PURPOSE OF THE PROGRAM WAS TO EARN A BACHELOR'S DEGREE IN MUSIC PERFORMANCE. THERE WERE 16 WEEKS PER SEMESTER, AND TWO SEMESTERS PER YEAR. 74 STUDENTS PARTICIPATED IN THE PROGRAM IN 2017. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $488,215 | ExpenseAmt |
| Grant | $1,826 | GrantAmt |
| Revenue | $565,811 | RevenueAmt |
| Desc | JCMS PROGRAM - THE PURPOSE WAS TO FURTHER STUDENTS' KNOWLEDGE & PERFORMANCE OF JAZZ. THIS WAS A 39-WEEK PROGRAM WHICH INCLUDED WEEKLY SESSIONS AND THREE WEEKS OF CAMPS. 1,257 STUDENTS PARTICIPATED. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $72,849 | ExpenseAmt |
| Grant | $4,228 | GrantAmt |
| Revenue | $192,493 | RevenueAmt |
| Desc | JYMP PROGRAM - THE PURPOSE WAS TO FURTHER STUDENTS' KNOWLEDGE & PERFORMANCE OF JAZZ. THIS WAS A 39-WEEK PROGRAM WHICH INCLUDED WEEKLY SESSIONS AND THREE WEEKS OF CAMPS. 463 STUDENTS PARTICIPATED. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $101,597 | ExpenseAmt |
| Grant | $17,240 | GrantAmt |
| Revenue | $224,900 | RevenueAmt |
| Desc | CONCERTS, BOOKSTORE (MUSICAL MATERIALS), ROOM & HALL RENTALS, AND DEVELOPMENT. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $101,597 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $17,240 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $224,900 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $1,675,089 | 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 |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| 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 | Yes (1) | 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 | Yes (1) | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | 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 | 133 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 97 | 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 |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 19 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 18 | 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 | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | 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 | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BILL ARON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5108455373 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2087 ADDISON STREET | AddressLine1Txt |
| City | BERKELEY | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94704 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| TYLER JOHNSTON | ||||||
| CHAIR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SUSAN BRAND | ||||||
| VICE-CHAIR | 1.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| RICHARD A LYONS | ||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| NEIL RUDOLPH | ||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SUSAN MUSCARELLA | ||||||
| PRESIDENT | 10.00 | Yes (X) | Yes (X) | $49,939 | $0 | $0 |
| STEVE BAKER | ||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| CLIFFORD BROWN JR | ||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| CHARLES CHARNAS | ||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| JAMES ELLIS | ||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| JERRY FIDDLER | ||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| RITA HARGRAVE | ||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| BERTRAM LUBIN | ||||||
| DIRECTOR (THRU 1/31/17) | 0.30 | Yes (X) | $0 | $0 | $0 | |
| JOHN MOSS | ||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| GREGG PERLOFF | ||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| JERRY POVSE | ||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| JIM REYNOLDS | ||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| M DAVID SHERRILL | ||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| JUDY WALTERS | ||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| KEVIN WHITMAN | ||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL YOVINO-YOUNG | ||||||
| DIRECTOR | 0.30 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL ZANINOVICH | ||||||
| DIRECTOR (THRU 1/31/17) | 0.30 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $49,939 | 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 |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| BBI CONSTRUCTION | |||||
| 1155 THIRD ST SUITE 230 | OAKLAND | CA | 94607 | CONSTRUCTION SERVICES | $1,510,272 |
| PCD | |||||
| 1032 MAXWELL DR | SANTA ROSA | CA | 95401 | AUDIO VIDEO SYSTEM DESIGN | $140,678 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $9,000 | GovernmentGrantsAmt |
| All Other Contributions | $2,109,545 | AllOtherContributionsAmt |
| Noncash Contributions | $189,576 | NoncashContributionsAmt |
| Total Contributions | $2,118,545 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION | 611600 | $1,729,344 | $1,729,344 |
| CONCERT SALES | 711130 | $75,766 | $75,766 |
| OTHER PROGRAM REVENUE | 611710 | $14,146 | $14,146 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,819,256 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $383 | TotalRevenueColumnAmt |
| Exclusion | $383 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $33,518 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $4,310 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $29,208 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $29,208 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $29,208 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $65,360 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $65,360 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $13,631 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $9,535 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,096 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,096 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,971,488 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,852,560 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $383 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $118,400 | TotalAmt |
| Program Services | $118,400 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,939 | TotalAmt |
| Program Services | $19,976 | ProgramServicesAmt |
| Management And General | $9,987 | ManagementAndGeneralAmt |
| Fundraising | $19,976 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,188,049 | TotalAmt |
| Program Services | $690,215 | ProgramServicesAmt |
| Management And General | $497,834 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,416 | TotalAmt |
| Program Services | $5,963 | ProgramServicesAmt |
| Management And General | $4,453 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $104,992 | TotalAmt |
| Program Services | $60,108 | ProgramServicesAmt |
| Management And General | $44,884 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $400 | TotalAmt |
| Program Services | $250 | ProgramServicesAmt |
| Management And General | $150 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,200 | TotalAmt |
| Management And General | $18,200 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $484,717 | TotalAmt |
| Program Services | $427,990 | ProgramServicesAmt |
| Management And General | $54,417 | ManagementAndGeneralAmt |
| Fundraising | $2,310 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,113 | TotalAmt |
| Program Services | $70,113 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $87,749 | TotalAmt |
| Management And General | $87,749 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $344,699 | TotalAmt |
| Program Services | $234,929 | ProgramServicesAmt |
| Management And General | $109,770 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,698 | TotalAmt |
| Program Services | $17,488 | ProgramServicesAmt |
| Management And General | $210 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,477 | TotalAmt |
| Program Services | $6,477 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,392 | TotalAmt |
| Management And General | $12,392 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,627 | TotalAmt |
| Management And General | $9,627 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,046 | TotalAmt |
| Program Services | $6,874 | ProgramServicesAmt |
| Management And General | $7,172 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| MUSIC SUPPLIES & SMALL | $11,770 | $11,770 | ||
| LICENSES & PERMITS/ DUE | $11,049 | $3,213 | $7,836 | |
| BAD DEBT EXPENSE | $4,500 | $4,500 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36 | TotalAmt |
| Program Services | $36 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,565,269 | TotalAmt |
| Program Services | $1,675,089 | ProgramServicesAmt |
| Management And General | $860,058 | ManagementAndGeneralAmt |
| Fundraising | $30,122 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,210 | BOYAmt |
| EOY | $51,963 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $707,448 | BOYAmt |
| EOY | $263,723 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $385,092 | BOYAmt |
| EOY | $122,352 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $226,443 | BOYAmt |
| EOY | $178,496 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,620 | BOYAmt |
| EOY | $34,216 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $3,598,790 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $805,450 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $273,672 | BOYAmt |
| EOY | $2,793,340 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $468,634 | BOYAmt |
| EOY | $468,634 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,791 | BOYAmt |
| EOY | $28,791 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,134,910 | BOYAmt |
| EOY | $3,941,515 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,154 | BOYAmt |
| EOY | $589,012 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $172,248 | BOYAmt |
| EOY | $208,535 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,000 | BOYAmt |
| EOY | $25,000 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $343,866 | BOYAmt |
| EOY | $147,767 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $109,542 | BOYAmt |
| EOY | $109,303 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $678,810 | BOYAmt |
| EOY | $1,079,617 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $266,469 | BOYAmt |
| EOY | $224,407 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,189,631 | BOYAmt |
| EOY | $2,637,491 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,456,100 | BOYAmt |
| EOY | $2,861,898 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,134,910 | BOYAmt |
| EOY | $3,941,515 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,406,219 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$421 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| 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) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $680,740 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $852,065 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $871,795 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,158,654 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,118,545 | CurrentTaxYearAmt |
| Total | $5,681,799 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,441,525 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,721,525 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,615,186 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,680,514 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,866,405 | CurrentTaxYearAmt |
| Total | $8,325,155 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,122,265 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,573,590 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,486,981 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,839,168 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,984,950 | CurrentTaxYearAmt |
| Total | $14,006,954 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $205,161 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $171,809 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $394,094 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $726,880 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,469,247 | CurrentTaxYearAmt |
| Total | $2,967,191 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $205,161 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $171,809 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $394,094 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $726,880 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,469,247 | CurrentTaxYearAmt |
| Total | $2,967,191 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $11,039,763 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $508 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $532 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $652 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $383 | CurrentTaxYearAmt |
| Total | $2,075 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $508 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $532 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $652 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $383 | CurrentTaxYearAmt |
| Total | $2,075 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,122,265 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,574,098 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,487,513 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,839,820 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,985,333 | CurrentTaxYearAmt |
| Total | $14,009,029 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.78800 | PublicSupportCY509Pct |
| Public Support PY509 | 0.85620 | PublicSupportPY509Pct |
| Investment Income CY | 0.00010 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00010 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $550,140 | OtherCostOrOtherBasisAmt |
| Depreciation | $550,140 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $274,597 | OtherCostOrOtherBasisAmt |
| Depreciation | $255,310 | DepreciationAmt |
| Book Value | $19,287 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,774,053 | OtherCostOrOtherBasisAmt |
| Book Value | $2,774,053 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,793,340 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| UNREDEEMED GIFT CERTIFICATES | $13,328 |
| DEFERRED RENT | $95,475 |
| LEASE - SECURITY DEPOSIT | $500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $109,303 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $3,902,518 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $35,585 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | -$118,400 | OtherRevenueAmt |
| Revenue Not Reported | -$82,815 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,985,333 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$13,845 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$13,845 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,971,488 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,496,720 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $35,585 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $14,266 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $49,851 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,446,869 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $118,400 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $118,400 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,565,269 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE ORGANIZATION, AS DESCRIBED IN SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE, IS EXEMPT FROM INCOME TAXES ON RELATED INCOME UNDER PROVISIONS OF THE U.S. INTERNAL REVENUE CODE AND THE CALIFORNIA TAX CODE. AS OF DECEMBER 31, 2017, MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD MAINTAINED ITS TAX EXEMPT STATUS AND HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | SCHOLARSHIP EXPENSES RECLASSIFIED TO EXPENSES -118,400. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | COST OF GOODS SOLD RECLASSIFIED TO REVENUE -9,535. RENTAL EXPENSES RECLASSIFIED TO REVENUE -4,310. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD RECLASSIFIED TO REVENUE 9,535. RENTAL EXPENSES RECLASSIFIED TO REVENUE 4,310. UNREALIZED LOSSES INCLUDED IN EXPENSES 421. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIP EXPENSES RECLASSIFIED TO EXPENSES 118,400. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS | GrantTypeTxt |
| Recipient | 35 | RecipientCnt |
| Cash Grant | $118,400 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE PRESIDENT, PROGRAM STAFF, AND REGISTRAR SELECTED GRANT RECIPIENTS BASED ON MERIT AND NEED. | ExplanationTxt |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBERT COLE | PersonNm |
| Relationship With Org | SPOUSE OF SUSAN MUSCARELLA, OFFICER OF THE ORGANIZATION | RelationshipWithOrgTxt |
| Loan Purpose | OPERATING CASH FLOW | LoanPurposeTxt |
| Loan To Organization | Yes (X) | LoanToOrganizationInd |
| Original Principal | $50,000 | OriginalPrincipalAmt |
| Balance Due | $25,000 | BalanceDueAmt |
| Default | 0 | DefaultInd |
| Board Or Committee Approval | Yes (1) | BoardOrCommitteeApprovalInd |
| Written Agreement | Yes (1) | WrittenAgreementInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $25,000 | TotalBalanceDueAmt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 8 | ContributionCnt |
| Noncash Contributions Rpt F990 | $64,695 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (6 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | BUILDING IMPROVEMENTS | 1 | $60,760 | FMV |
| Yes (X) | MUSICAL EQUIPMENT | 7 | $32,791 | FMV |
| Yes (X) | PROJECTOR LENSES | 1 | $13,500 | FMV |
| Yes (X) | CDS | 1 | $8,836 | FMV |
| Yes (X) | SUPPLIES | 2 | $8,294 | FMV |
| Yes (X) | OFFICE EQUIPMENT | 1 | $700 | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, COLUMN (B): | FormAndLineReferenceDesc |
| Explanation | THIS COLUMN REPRESENTS THE NUMBER OF DONORS, NOT THE NUMBER OF ITEMS DONATED. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE ACCOUNTING FIRM FORWARDED FORM 990 TO THE GENERAL MANAGER. THE GENERAL MANAGER REVIEWED THE RETURN AND FORWARDED FORM 990 TO THE BOARD MEMBERS PRIOR TO FILING. THE TREASURER OR THE ACCOUNTING FIRM ADDRESSED THE QUESTIONS BOARD MEMBERS HAD BEFORE SUBMITTING FORM 990 TO THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | BOARD MEMBERS ARE COVERED UNDER THE CONFLICT OF INTEREST POLICY. THE FULL BOARD REVIEWS AND MAKES THE DETERMINATION ON WHETHER A CONFLICT EXISTS. MEMBERS WITH A CONFLICT ARE NOT ALLOWED TO VOTE ON MATTER PERTAINING TO THE CONFLICT. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE PRESIDENT'S COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD. THE PRESIDENT REVIEWS AND APPROVES COMPENSATION OF EMPLOYEES BASED ON COMPARABLE WAGES AS WELL AS EMPLOYEE MERIT. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO PUBLIC UPON REQUEST FOR THE SAME PERIOD OF TIME SET FORTH IN SEC. 6104(D). |
| FORM 990, PART IX, LINE 11G | PAYROLL SERVICES: PROGRAM SERVICE EXPENSES 3,569. MANAGEMENT AND GENERAL EXPENSES 2,665. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,234. PERFORMERS, WORKSHOP INST., SUB. TEACHERS: PROGRAM SERVICE EXPENSES 39,304. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 39,304. CAP. DEVELOPMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 2,310. TOTAL EXPENSES 2,310. PERFORMERS, ACCOMPANISTS, RECORDING & SOUND ENGINEERS: PROGRAM SERVICE EXPENSES 116,126. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 116,126. JCMS YOUTH CAMPS, SUBSTITUTE TEACHING & WORKSHOPS: PROGRAM SERVICE EXPENSES 105,578. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 105,578. CJC PRIVATE INSTRUCTION & SUBSTITUTE TEACHING: PROGRAM SERVICE EXPENSES 163,413. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 163,413. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 51,752. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 51,752. |
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