2018-09-18T11:08:11-05:00 2017-12-31 941254756 HOOD & STRONG LLP 275 BATTERY ST STE 900 SAN FRANCISCO CA 94111 990 2017-01-01 431983168 CALIFORNIA JAZZ CONSERVATORY INC CALI 5108455373 2087 ADDISON STREET BERKELEY CA 94704 SUSAN MUSCARELLA PRESIDENT 5108455373 2018-09-04 1 MAGA E KISRIEV P01008919 4157810793 12.201.129.210 2018-09-04 12:13:18 PD P 0E4C15207DC127BDB52450F77D4060F40C3F1AE4 5D794220C68C161820A811785299AFD302F4C684 2017 2018-06-14 16:35:46Z SUSAN MUSCARELLA 2087 ADDISON STREET BERKELEY CA 94704 4050693 0 X WWW.CJC.EDU X 2002 CA TO PRESERVE AND PROMOTE ALL ASPECTS OF JAZZ AND RELATED STYLES OF MUSIC. 19 18 97 20 0 0 1158654 2118545 1635114 1819256 652 383 30620 33304 2825040 3971488 66282 118400 0 0 1253359 1353396 0 0 30122 1109729 1093473 2429370 2565269 395670 1406219 2134910 3941515 678810 1079617 1456100 2861898 X 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 0 0 1012428 95106 869356 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. 488215 1826 565811 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. 72849 4228 192493 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. 101597 17240 224900 CONCERTS, BOOKSTORE (MUSICAL MATERIALS), ROOM & HALL RENTALS, AND DEVELOPMENT. 101597 17240 224900 1675089 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 133 0 1 97 1 0 0 0 0 0 0 0 0 0 0 X 19 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X BILL ARON 5108455373 2087 ADDISON STREET BERKELEY CA 94704 TYLER JOHNSTON CHAIR 2.00 X X 0 0 0 SUSAN BRAND VICE-CHAIR 1.50 X X 0 0 0 RICHARD A LYONS SECRETARY 2.00 X X 0 0 0 NEIL RUDOLPH TREASURER 2.00 X X 0 0 0 SUSAN MUSCARELLA PRESIDENT 10.00 X X 49939 0 0 STEVE BAKER DIRECTOR 0.30 X 0 0 0 CLIFFORD BROWN JR DIRECTOR 0.30 X 0 0 0 CHARLES CHARNAS DIRECTOR 0.30 X 0 0 0 JAMES ELLIS DIRECTOR 0.30 X 0 0 0 JERRY FIDDLER DIRECTOR 0.30 X 0 0 0 RITA HARGRAVE DIRECTOR 0.30 X 0 0 0 BERTRAM LUBIN DIRECTOR (THRU 1/31/17) 0.30 X 0 0 0 JOHN MOSS DIRECTOR 0.30 X 0 0 0 GREGG PERLOFF DIRECTOR 0.30 X 0 0 0 JERRY POVSE DIRECTOR 0.30 X 0 0 0 JIM REYNOLDS DIRECTOR 0.30 X 0 0 0 M DAVID SHERRILL DIRECTOR 0.30 X 0 0 0 JUDY WALTERS DIRECTOR 0.30 X 0 0 0 KEVIN WHITMAN DIRECTOR 0.30 X 0 0 0 MICHAEL YOVINO-YOUNG DIRECTOR 0.30 X 0 0 0 MICHAEL ZANINOVICH DIRECTOR (THRU 1/31/17) 0.30 X 0 0 0 49939 0 0 0 0 0 0 BBI CONSTRUCTION 1155 THIRD ST SUITE 230 OAKLAND CA 94607 CONSTRUCTION SERVICES 1510272 PCD 1032 MAXWELL DR SANTA ROSA CA 95401 AUDIO VIDEO SYSTEM DESIGN 140678 2 9000 2109545 189576 2118545 TUITION 611600 1729344 1729344 CONCERT SALES 711130 75766 75766 OTHER PROGRAM REVENUE 611710 14146 14146 1819256 383 383 33518 4310 29208 29208 29208 65360 65360 0 0 13631 9535 4096 4096 3971488 1852560 0 383 X 118400 118400 49939 19976 9987 19976 1188049 690215 497834 10416 5963 4453 104992 60108 44884 400 250 150 18200 18200 484717 427990 54417 2310 70113 70113 87749 87749 344699 234929 109770 17698 17488 210 6477 6477 12392 12392 9627 9627 14046 6874 7172 MUSIC SUPPLIES & SMALL 11770 11770 LICENSES & PERMITS/ DUE 11049 3213 7836 BAD DEBT EXPENSE 4500 4500 36 36 2565269 1675089 860058 30122 11210 51963 707448 263723 385092 122352 226443 178496 33620 34216 3598790 805450 273672 2793340 468634 468634 28791 28791 2134910 3941515 3154 589012 172248 208535 50000 25000 343866 147767 109542 109303 678810 1079617 X 266469 224407 1189631 2637491 1456100 2861898 2134910 3941515 1406219 -421 0 X 0 1 X 1 0 X 680740 852065 871795 1158654 2118545 5681799 1441525 1721525 1615186 1680514 1866405 8325155 2122265 2573590 2486981 2839168 3984950 14006954 205161 171809 394094 726880 1469247 2967191 0 205161 171809 394094 726880 1469247 2967191 11039763 508 532 652 383 2075 508 532 652 383 2075 2122265 2574098 2487513 2839820 3985333 14009029 0.78800 0.85620 0.00010 0.00010 X 550140 550140 0 274597 255310 19287 2774053 2774053 2793340 UNREDEEMED GIFT CERTIFICATES 13328 DEFERRED RENT 95475 LEASE - SECURITY DEPOSIT 500 109303 X 3902518 35585 -118400 -82815 3985333 -13845 -13845 3971488 2496720 35585 14266 49851 2446869 118400 118400 2565269 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. 1 SCHOLARSHIPS 35 118400 0 PART I, LINE 2: THE PRESIDENT, PROGRAM STAFF, AND REGISTRAR SELECTED GRANT RECIPIENTS BASED ON MERIT AND NEED. ROBERT COLE SPOUSE OF SUSAN MUSCARELLA, OFFICER OF THE ORGANIZATION OPERATING CASH FLOW X 50000 25000 0 1 1 25000 X 8 64695 FMV X BUILDING IMPROVEMENTS 1 60760 FMV X MUSICAL EQUIPMENT 7 32791 FMV X PROJECTOR LENSES 1 13500 FMV X CDS 1 8836 FMV X SUPPLIES 2 8294 FMV X OFFICE EQUIPMENT 1 700 FMV 0 0 1 0 PART I, COLUMN (B): THIS COLUMN REPRESENTS THE NUMBER OF DONORS, NOT THE NUMBER OF ITEMS DONATED. 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.