2017-03-02T11:21:08-06:00 2015-06-30 410746749 CLIFTONLARSONALLEN LLP 227 WEST TRADE STREET SUITE 800 CHARLOTTE NC 28202 990 2014-07-01 591356847 COMMUNITY SCHOOL OF THE ARTS COMM 7043374187 345 N COLLEGE STREET NO 413 CHARLOTTE NC 28202 MORGAN ROGERS BOARD CHAIR 7043374187 2017-02-27 1 JOHN NORMAN P01506766 7049985200 2017-02-27 2014 2021-01-29 14:40:06Z X DEVLIN MCNEIL 345 N COLLEGE STREET NO 413 CHARLOTTE NC 28202 1850170 0 X WWW.CSARTS.ORG X 1969 NC TRANSFORMING LIVES AND INSPIRING COMMMUNITY THROUGH OUSTANDING AND ACCESSIBLE ARTS EDUCATION. 26 26 14 114 0 0 729019 1165468 604039 673417 17130 8556 597 1905 1350785 1849346 91192 105180 0 0 0 1062301 0 0 222658 238666 417236 329858 1584717 1020927 264629 943352 1054694 310660 108484 632692 946210 X THE SCHOOL TEACHES MUSIC AND ART TO STUDENTS OF ALL SOCIOECONOMIC BACKGROUNDS, OFFERING FINANCIAL ASSISTANCE, SCHOLARSHIPS AND FREE OUTREACH PROGRAMS TO HONOR ITS FOUNDING MISSION TO MAKE HIGH-QUALITY ARTS INSTRUCTION AVAILABLE TO ALL. 0 0 713516 91276 236395 MUSIC AND ART INSTRUCTION: THIS INCLUDES PRIVATE AND GROUP MUSIC AND VISUAL ARTS INSTRUCTION TO ALL AGES. MUSIC OFFERINGS INCLUDE PRIVATE LESSONS, ENSEMBLES, GROUP SUZUKI, AND MASTER CLASSES AND WORKSHOPS USING NATIONALLY RESPECTED FACULTY. VISUAL ARTS OFFERINGS INLUDE PRIVATE LESSONS, GROUP POTTERY, PAINTING, DRAWING AND WORKSHOPS. CSA INSTRUCTORS TEACH AT MORE THAN A DOZEN LOCATIONS ACROSS CHARLOTTE AND MECKLENBURG COUNTY. THE SCHOOL OFFERS NEED-BASED FINANCIAL AID TO ALL STUDENTS AND THE AMOUNT AWARDED EACH YEAR CONTINUES TO EXPAND. THE SCHOOL ALSO OFFERS SEVERAL MERIT-BASED SCHOLARSHIP AWARDS. 346712 6105 264078 OUTREACH PROGRAMS: THE SCHOOL OFFERS A VARIETY OF MUSIC AND ART EDUCATION PROGRAMS TO AT-RISK CHILDREN IN LOW-INCOME COMMUNITIES, ALL AT NO COST TO THE PARTICIPANTS OR THEIR FAMILIES. SIGNATURE PROGRAMS INCLUDE: ORCHESTRA IN SCHOOLS - GROUP INSTRUMENTAL MUSIC INSTRUCTION IN AT-RISK CMS ELEMENTARY SCHOOLS; GROW UP GREAT - A PROGRAM THAT IS CREATING A NEW MODEL FOR ARTS AND SCIENCE INTEGRATION INTO THE PRE-K CURRICULUM; AND ARTSREACH - WHERE THE SCHOOL PARTNERS WITH COMMUNITY CENTERS AND YOUTH PROGRAMS IN THE LOW-INCOME NEIGHBORHOODS SERVED. IN 2012, THE SCHOOL ALSO HAD A PROGRAM THAT DISTRIBUTED TICKETS TO AT-RISK STUDENTS AND THEIR FAMILIES FOR THEM TO ATTEND CULTURAL PERFROMANCES SUCH AS THE SYMPHONY, OPERA AND THEATER AT NO COST. 86347 7799 117155 SUMMER CAMPS: THE SCHOOL OFFERS HIGH QUALITY SUMMER CAMP PROGRAMMING TO PRE-SCHOOL AND SCHOOL AGE CHILDREN. THESE INCLUDE: BAND AND ORCHESTRA, JAZZ, SUZUKI, POTTERY, PRESCHOOL ARTS, EARLY ELEMENTARY ARTS, AND MUSIC AND DRAMA. THE SCHOOL PARTNERS WITH OTHER CULTURAL INSTITUTIONS TO LEVERAGE COMMUNITY RESOURCES. NEED-BASED FINANCIAL AID IS OFFERED TO ALL STUDENTS. 48545 55789 EARLY EDUCATION PROGRAMS: THE SCHOOL PROVIDES GROUP MUSIC AND ARTS CLASSES TO PRESCHOOL AND EARLY-ELEMENTARY AGED CHILDREN TO INTRODUCE THEM TO THE ARTS. SIGNATURE PROGRAMS ARE PAL AND MUSIC AROUND. THE PRESCHOOL ARTS LAB (PAL) IS A PROGRAM THAT BRINGS PRESCHOOL CLASSES TO SPIRIT SQUARE MONTHLY FOR LITERACY BASED, AGE APPROPRIATE, HANDS ON ART EXPERIENCES. APPROXIMATELY 275 PRESCHOOLERS AND THEIR TEACHERS ATTEND MONTHLY. MUSIC AROUND IS A PROGRAM WHERE AREA PRESCHOOLS CONTRACT WITH CSA FACULTY TO LEAD STUDENTS IN MUSIC AND MOVEMENT CLASSES AT THEIR PRESCHOOLS. THIS PROGRAM SERVES MORE THAN 400 STUDENTS EACH WEEK. 48545 55789 1195120 1 1 0 0 0 0 0 0 0 1 1 1 0 1 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 52 0 1 14 1 0 0 0 0 0 0 0 0 0 0 X 26 26 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X BLACKWOOD FINANCE ACCOUNTING INC 7043646224 7804 FAIRVIEW ROAD SUITE 109 CHARLOTTE NC 28226 MELISSA ABERNATHY DIRECTOR 1.00 X 0 0 0 BETH H BENTON DIRECTOR 1.00 X 0 0 0 HENRY BRIDGES DIRECTOR 1.00 X 0 0 0 CHRIS BUTLAK DIRECTOR 1.00 X 0 0 0 GEORGE W CAMPBELL JR DIRECTOR 1.00 X 0 0 0 ASHLEY CARLSON DIRECTOR 1.00 X 0 0 0 BERNADETTE DONOVAN-MERKERT DIRECTOR 1.00 X 0 0 0 CRAIG D DELUCIA DIRECTOR 1.00 X 0 0 0 JEFF DOUGLAS DIRECTOR 1.00 X 0 0 0 JON GILCHRIST DIRECTOR 1.00 X 0 0 0 LESLIE GILLOCK DIRECTOR 1.00 X 0 0 0 CAROL HAMRICK DIRECTOR 1.00 X 0 0 0 PATRICIA G LAMBERT DIRECTOR 1.00 X 0 0 0 SASHA LEVONS DIRECTOR 1.00 X 0 0 0 ARNOLD MA DIRECTOR 1.00 X 0 0 0 MICHELLE R MENDOZA DIRECTOR 1.00 X 0 0 0 ANNA MILLS DIRECTOR 1.00 X 0 0 0 SARA PINER DIRECTOR 1.00 X 0 0 0 MORGAN ROGERS DIRECTOR 1.00 X 0 0 0 SCOTT SHAIL DIRECTOR 1.00 X 0 0 0 SUSAN PARKER SHIMP DIRECTOR 1.00 X 0 0 0 MARILYN J SPENCER DIRECTOR 1.00 X 0 0 0 RICHARD STARLING DIRECTOR 1.00 X 0 0 0 SCOTT STEVENS BOARD CHAIR 1.00 X X 0 0 0 HARRIETTE LINE THOMPSON DIRECTOR 1.00 X 0 0 0 BURNET TUCKER DIRECTOR 1.00 X 0 0 0 DEVLIN MCNEIL PRESIDENT & ED 40.00 X X 100970 0 1407 100970 0 1407 1 0 0 0 0 222290 38721 904457 1165468 MUSIC & ART PROGRAMS 900099 673417 673417 673417 3738 3738 5642 824 4818 4818 4818 OTHER INCOME 900099 1905 1905 1905 1849346 673417 0 10461 X 105180 105180 102000 35700 25500 40800 858244 725260 85 132899 49800 34332 10429 5039 52257 38925 2075 11257 1203 1203 68631 68631 45293 8495 33046 3752 49805 49805 38763 24172 3623 10968 9050 9050 9890 2449 1388 6053 23977 20747 3230 9998 5999 2499 1500 SUPPLIES & MATERIALS 86018 80367 4574 1077 HONORARIUMS 31695 31195 500 EQUIPMENT RENTAL & MAIN 17629 9296 6491 1842 PARKING EXPENSE 13035 8704 1406 2925 12249 4241 3962 4046 1584717 1195120 166939 222658 56212 28404 365962 294247 30968 184523 3723 14665 289705 211072 102610 78633 138032 217906 245845 236316 943352 1054694 20117 14654 290543 93830 310660 108484 X 209538 198538 169963 478193 253191 269479 632692 946210 943352 1054694 X 264629 -4455 53344 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 383877 82934 2933 106296 363448 350982 1130 47084 15319 383877 336100 1000 35244 21362 350982 334588 20312 -8752 10048 336100 286249 56746 8199 334796 0.74000 0.26000 1 0 11924 9539 2385 277781 201533 76248 78633 POOLED INVESTMENT FUNDS 217906 F 217906 BENEFICIAL INTEREST IN TRUSTS 236316 236316 X 1835988 -4455 97481 93026 1742962 1203 105181 106384 1849346 1575814 97481 97481 1478333 1203 105181 106384 1584717 PART V, LINE 4: THE SCHOOL ONLY USES THE "SPENDABLE INCOME" PORTION OF ITS CSA ENDOWMENT FUNDS HELD IN TRUST AND THE FUNDS ARE USED FOR BASIC OPERATIONS. INTEREST INCOME FROM OTHER ENDOWMENT FUNDS IS USED FOR SPECIFIED PURPOSES AS DIRECTED BY THE DONORS. PART X, LINE 2: THE SCHOOL HAS REVIEWED POTENTIAL TAX UNCERTAINTIES IN ACCORDANCE WITH APPLICABLE FINANCIAL ACCOUNTING STANDARDS AND MANAGEMENT BELIEVES THERE ARE NO UNCERTAINTIES THAT WOULD HAVE A MATERIAL IMPACT ON THE SCHOOL'S FINANCIAL POSITION OR RESULTS OF OPERATIONS FOR THE YEARS ENDED JUNE 30, 2015 OR 2014. PART XI, LINE 4B AND PART XII, LINE 4B- OTHER ADJUSTMENTS: TUITION ASSISTANCE - THE AUDITED FINANCIAL STATEMENT LISTS THE $105,181 OF TUITION ASSISTANCE EXPENSE AS A REDUCTION OF INCOME. HOWEVER, FOR THE FORM 990, THIS AMOUNT IS CONSIDERED A PROGRAM EXPENSE FOR THE PURPOSE OF CONTINUING THE NON-PROFIT'S FUNCTION. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 SCHOOL MATERIALS EMPHASIZE INCLUSION AND ACCESSIBILITY, SUPPORTING THE SCHOOL'S STATED MISSION. THE SCHOOL'S BOARD AND STAFF ALSO HAVE AFFIRMED SIX CORE ORGANIZATIONAL VALUES THAT INCLUDE BOTH ACCESSIBILITY AND DIVERSITY. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVED A GRANT FROM THE NORTH CAROLINA ARTS COUNCIL, WHICH IS A STATE GOVERNMENT ORGANIZATION, TO PAY FOR GENERAL OPERATING COSTS. 1 TUITION ASSISTANCE 202 105180 PART I, LINE 2: STUDENTS RECEIVING FINANCIAL AID AND MERIT SCHOLARSHIPS ARE MONITORED CAREFULLY TO ENSURE THAT SUPPORT FUNDS ARE EFFECTIVELY SPENT. STUDENTS' SKILLS ARE EVALUATED IN WRITING AT THE START OF EACH SCHOOL YEAR. DETAILED COMMENTS AND A DEVELOPMENT PLAN ARE PROVIDED TO THE STUDENTS AND THEIR PARENTS AND REVIEWED BY THE SCHOOL'S PROGRAM DIRECTOR. THEIR PROGRESS IS THEN RE-EVALUATED AT THE START OF THE SPRING SEMESTER AND EVALUATED AT THE END OF EACH SCHOOL YEAR THROUGH A FORM THAT MEASURES COMMITMENT, WORK ETHIC, AND TECHNICAL IMPROVEMENT. THE PROGRAM DIRECTOR TRACKS ATTENDANCE OF THE FINANCIAL AID AND SCHOLARSHIP STUDENTS AT LESSONS. THE PROGRAM DIRECTOR ALSO LISTENS TO AND EVALUATES EACH STUDENT AT SEMI-ANNUAL RECITALS. SCHOLARSHIP STUDENTS ENJOY MANY OTHER OPPORTUNITIES TO BE HEARD AND EVALUATED THROUGHOUT THE YEAR, INCLUDING PRIVATE PERFORMANCES AND FUNDRAISING EVENTS. WHEN THE SCHOOL SEES EVIDENCE THAT STUDENTS ARE NOT ATTENDING THEIR LESSONS OR PRACTICING REGULARLY, IT DECLINES TO RENEW STUDENTS' FINANCIAL AID FOR THE FOLLOWING YEAR. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS REVIEWED IN DETAIL BY THE FINANCE DIRECTOR, EXECUTIVE DIRECTOR, AND THE FINANCE COMMITTEE. UPON APPROVAL, THE FINANCE COMMITTEE PRESENTS IT TO THE FULL BOARD FOR THEIR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C EACH SUMMER, THE SCHOOL'S GOVERNANCE COMMITTEE REVIEWS THE CONFLICT OF INTEREST POLICY BEFORE SENDING IT TO THE BOARD MEMBERS AT THE START OF THE NEW FISCAL YEAR. THE BOARD MEMBERS ARE REQUIRED TO SIGN FORMS CONFIRMING THEIR UNDERSTANDING OF THE SCHOOL AND DISCLOSING ALL AFFILIATIONS THAT COULD BE POTENTIAL CONFLICTS OF INTERESTS. THEY THEN MUST RETURN THE FORMS TO THE SCHOOL'S OFFICE BY EARLY FALL. IN THE EVENT OF A BOARD CONFLICT SURROUNDING A DECISION POINT, IF THERE IS A BOARD MEMBER WHO HAS AN INTEREST OR STAKE IN THE DECISION POINT CONFLICT, HE OR SHE MUST EXCUSE HIMSELF/HERSELF FROM ANY VOTE OR CONSENSUS DISCUSSION ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR IS GIVEN A COMPREHENSIVE ANNUAL PERFORMANCE REVIEW. AS PART OF THIS PROCESS. HER COMPENSATION MAY BE REVIEWED BY THE BOARD CHAIR, THE GOVERNANCE COMMITTEE CHAIR, AND OTHER MEMBERS OF THE EXECUTIVE COMMITTEE IN LIGHT OF THE BUDGET REALITIES IN A GIVEN YEAR. ANY INCREASE OR REDUCTION TO EXECUTIVE COMPENSATION, INCLUDING ALL BENEFITS AND BONUSES, MUST BE APPROVED BY THE EXECUTIVE COMMITTEE AND THE BOARD AS PART OF THE ANNUAL BUDGETING PROCESS. TO DETERMINE APPROPRIATE COMPENSATION, THE SCHOOL USES COMPARABLE DATA FROM OTHER NOT-FOR-PROFIT ORGANIZATIONS IN THE AREA OF SIMILAR SIZE AND FOR SIMILAR LEVEL OF RESPONSIBILITY OF THE OFFICER POSITION, AS WELL AS CONSIDERS THE EXPERIENCE LEVEL AND PRIOR SALARY HISTORY OF THE INDIVIDUAL. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 24E OTHER EXPENSES: PROGRAM SERVICE EXPENSES 4,241. MANAGEMENT AND GENERAL EXPENSES 3,962. FUNDRAISING EXPENSES 4,046. TOTAL EXPENSES 12,249. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTERESTS IN TRUSTS 351. CHARLOTTE CHILDREN'S CHOIR PURCHASE 52,993. PART XII, LINE 2C ACCOUNTING SERVICES REMAINED CONSISTENT WITH THE PRIOR YEAR. FORM 990, PART IX, LINE 24E, ALL OTHER FUNCTIONAL EXPENSES OTHER EXPENSES: PROGRAM SERVICE EXPENSES 1,317. MANAGEMENT AND GENERAL EXPENSES 2,245. FUNDRAISING EXPENSES 928. TOTAL EXPENSES 4,490. SPECIAL EVENT EXPENSES: PROGRAM SERVICE EXPENSES 1,064. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 2,982. TOTAL EXPENSES 4,046. DUES & SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 1,860. MANAGEMENT AND GENERAL EXPENSES 1,717. FUNDRAISING EXPENSES 136. TOTAL EXPENSES 3,713. TOTAL OTHER EXPENSES ON FORM 990, PART IX, LINE 24E, COL A 12,249. REASONS FOR AMENDING RETURN DURING THE FINACIAL AUDIT CONDUCTED FOR THE JUNE 30, 2016 YEAR END, MANAGEMENT DETERMINED THAT TEMPORARILY AND PERMANENTLY RESTRICTED NET ASSETS WERE UNDERSTATED AND UNRESTRICTED NET ASSETS WERE OVERSTATED AS OF JUNE 30, 2015. MANAGEMENT DISCOVERED ERRORS IN THE PRIOR YEAR RELATED TO CERTAIN BALANCE SHEET ACCOUNTS. THE NET ASSETS HAVE BEEN RESTATED BY $296,709 TO REFLECT THESE ADJUSTMENTS.