2017-03-02T11:21:31-06:00 2016-06-30 410746749 CLIFTONLARSONALLEN LLP 227 WEST TRADE STREET SUITE 800 CHARLOTTE NC 28202 990 2015-07-01 591356847 COMMUNITY SCHOOL OF THE ARTS COMM 7043774187 345 N COLLEGE STREET NO 413 CHARLOTTE NC 28202 MORGAN ROGERS BOARD CHAIR 7043774187 2017-02-27 1 JOHN NORMAN P01506766 7049985200 2017-02-27 2015 2021-01-29 14:40:06Z DEVLIN MCNEIL 345 N COLLEGE STREET NO 413 CHARLOTTE NC 28202 1435483 0 X WWW.CSARTS.ORG X 1969 NC TRANSFORMING LIVES AND INSPIRING COMMMUNITY THROUGH OUTSTANDING AND ACCESSIBLE ARTS EDUCATION. 27 27 18 110 0 0 1165468 726833 673417 722195 8556 -13545 1905 0 1849346 1435483 105180 119442 0 0 1062301 1129531 0 0 220683 417236 411986 1584717 1660959 264629 -225476 1054694 876682 108484 155948 946210 720734 X COMMUNITY SCHOOL OF THE ARTS TEACHES MUSIC, CHOIR AND ART TO STUDENTS FROM ALL SOCIOECONOMIC BACKGROUNDS, OFFERING FINANCIAL ASSISTANCE, SCHOLARSHIPS AND OUTREACH PROGRAMS TO HONOR ITS MISSION OF OUTSTANDING, HIGH-QUALITY ARTS INSTRUCTION ACCESSIBLE TO ALL REGARDLESS OF ABILITY TO PAY. 0 0 915133 105496 603795 MUSIC AND ART INSTRUCTION: MUSIC, CHOIR AND ART INSTRUCTION CONSISTS OF PRIVATE AND GROUP MUSIC, THE CHARLOTTE CHILDREN'S CHOIR, AND VISUAL ART INSTRUCTION FOR ALL AGES. MUSIC OFFERINGS INCLUDE PRIVATE LESSONS, ENSEMBLES, GROUP SUZUKI AND MASTER CLASSES USING NATIONALLY RESPECTED MUSICIANS. THE CHARLOTTE CHILDREN'S CHOIR PROVIDES CHORAL MUSIC EDUCATION FOCUSED ON ARTISTIC EXCELLENCE IN ORDER TO FOSTER THE PERSONAL, INTELLECTUAL, AND SOCIAL GROWTH OF CHILDREN. VISUAL ART OFFERINGS INCLUDE PRIVATE LESSONS, WORKSHOPS, AND CLASSES FOR A VARIETY OF MEDIUM INCLUDING DRAWING, PAINTING, ANIMATION, COMIC BOOK DRAWING AND ANIMATION. INSTRUCTORS TEACH AT MORE THAN A DOZEN LOCATIONS THROUGHOUT MECKLENBURG COUNTY AND OFFER NEED-BASED FINANCIAL AID TO STUDENTS WHO QUALIFY. IN ADDITION, CSA OFFERS OVER 10 MERIT BASED SCHOLARSHIPS. 242050 8934 9927 OUTREACH PROGRAMS: THE SCHOOL'S OUTREACH PROGRAMS CONSIST OF A VARIETY OF MUSIC, CHOIR AND ART EDUCATION PROGRAMS IN AT-RISK COMMUNITIES AND SCHOOLS; AT NO COST TO THE PARTICIPANTS. PROGRAMS INCLUDE ORCHESTRA IN SCHOOLS WHICH IS GROUP VIOLIN INSTRUCTION IN TITLE I SCHOOLS IN THE CHARLOTTE-MECKLENBURG SCHOOL SYSTEM; GET READY WITH WORDS, A VOCABULARY BUILDING INITIATIVE IN TWO COMMUNITIES WORKING WITH FAMILIES ON HAVING THEIR CHILDREN SCHOOL READY; AND ARTSREACH WHICH PARTNERS THE SCHOOL WITH OTHER COMMUNITY PARTNERS FOR PROGRAM DELIVERY IN THE NEIGHBORHOOD OF THE PARTICIPANTS. 71088 5012 108473 SUMMER CAMPS: SUMMER CAMPS/FEE FOR SERVICE. COMMUNITY SCHOOL OF THE ARTS OFFERS HIGH QUALITY SUMMER CAMP PROGRAMMING FROM PRE-SCHOOL TO HIGH SCHOOL STUDENTS. OFFERINGS INCLUDE BAND, STRING/ORCHESTRA, SUZUKI AND VISUAL ART. THE SCHOOL PARTNERS WITH OTHER CULTURAL INSTITUTIONS FOR A BROADER REACH INTO THE COMMUNITY. NEED-BASED FINANCIAL AID IS AVAILABLE. BECAUSE THE SCHOOL IS RECOGNIZED FOR ITS EXCEPTIONAL PROGRAMMING, IT IS SOUGHT AFTER FOR PROGRAM DELIVERY. PARTNERING ORGANIZATIONS SEEK FUNDING TO HAVE THE SCHOOL'S PROGRAMS DELIVERED TO THEIR CONSTITUENTS. 1228271 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 51 0 1 18 1 0 0 0 0 0 0 0 0 0 0 X 27 27 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X CFSC SHARED SERVICES 7049439525 601 E 5TH STREET CHARLOTTE NC 28202 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 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 JAMES HATLEY DIRECTOR 1.00 X 0 0 0 PATRICIA G LAMBERT VICE CHAIR/DEVELOPMENT 1.00 X X 0 0 0 SASHA LEVONS DIRECTOR 1.00 X 0 0 0 JON LINDVALL 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 MORGAN ROGERS VICE CHAIR 1.00 X X 0 0 0 SCOTT SHAIL VICE CHAIR/GOVERNANCE 1.00 X X 0 0 0 SUSAN PARKER SHIMP DIRECTOR 1.00 X 0 0 0 MARILYN J SPENCER TREASURER 1.00 X X 0 0 0 RICHARD STARLING DIRECTOR 1.00 X 0 0 0 SCOTT STEVENS 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 LYNNE WALTERS DIRECTOR 1.00 X 0 0 0 DEVLIN MCNEIL EXECUTIVE DIRECTOR 40.00 X 103515 0 4605 103515 0 4605 1 0 0 0 0 215245 40664 470924 726833 MUSIC & ART PROGRAMS 900099 722195 722195 722195 -13545 -13545 1435483 722195 0 -13545 119442 119442 111151 38903 27788 44460 893067 768552 900 123615 10806 3265 4122 3419 51526 46277 824 4425 62981 47449 2226 13306 8115 8115 65924 65924 634 634 11301 6175 5126 35413 35413 27044 860 18377 7807 43371 43371 40689 36873 3816 5836 1610 3829 397 7387 1149 4039 2199 20995 18995 2000 14401 11580 411 2410 SUPPLIES AND EQUIPMENT 81161 67856 12601 704 BANK & CREDIT CARD PROC 16177 13866 1045 1266 PARKING EXPENSE 16099 9719 4039 2341 VOLUNTEER AND DONOR REC 13377 13377 4062 287 2818 957 1660959 1228271 212005 220683 28404 95422 294247 264515 0 184523 22278 14665 10882 293761 232397 78633 61364 217906 422221 236316 1054694 876682 14654 70081 93830 85867 108484 155948 X 198538 165803 478193 285452 269479 269479 946210 720734 1054694 876682 -225476 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 363448 -11747 17376 334325 383877 82934 2933 106296 363448 350982 1130 47084 15319 383877 336100 1000 35244 21362 350982 334588 20312 -8752 10048 336100 0.81000 0.19000 1 0 11924 10729 1195 281837 221668 60169 61364 POOLED INVESTMENT FUNDS 422221 F 422221 X 1386713 71306 71306 1315407 634 119442 120076 1435483 1612189 71306 71306 1540883 634 119442 120076 1660959 PART V, LINE 4: PROGRAM SUPPORT PART X, LINE 2: THE SCHOOL, A NONPROFIT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES, AND THEREFORE NO PROVISION HAS BEEN MADE FOR INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. 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 YEAR ENDED JUNE 30, 2016. PART XI, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE AND OTHER DISCOUNTS - THE AUDITED FINANCIAL STATEMENTS LIST THE TUITION ASSISTANCE EXPENSE OF $119,442 AS A REDUCTION OF INCOME. THIS AMOUNT IS CONSIDERED A PROGRAM EXPENSE FOR THE PURPOSE OF CONTINUING THE NON-PROFIT'S FUNCTION. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE AND OTHER DISCOUNTS - THE AUDITED FINANCIAL STATEMENTS LIST THE TUITION ASSISTANCE EXPENSE OF $119,442 AS A REDUCTION OF INCOME. 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 CSA PUBLICIZES AN ACCESSIBILITY POLICY ON THEIR WEBSITE, WHICH STATES THAT CSA MAKES AN ARTS EDUCATION ACCESSIBLE TO ALL STUDENTS REGARDLESS OF RACE, AGE, DISABILITY, FAITH, SEX, SEXUAL ORIENTATION, SOCIAL CLASS, ETHNICITY, AND GENDER IDENTITY. 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 118 119442 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. X COMMERCIAL RENT 1 53136 FMV OF SPACE X PRINTING AND POSTAGE 1 17500 NUMBER OF PIECES PRI X LEGAL SERVICES 1 670 BILLING RATE 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 THE DRAFT 990 WILL BE PRESENTED TO THE FINANCE COMMITTEE IN DETAIL BY THE EXTERNAL AUDITORS. THE FINANCE COMMITTEE WILL VOTE TO APPROVE THE DRAFT. THE DRAFT 990 WILL THEN BE MADE AVAILABLE TO THE FULL BOARD OF DIRECTORS VIA EMAIL. DIRECTORS WILL BE ASKED TO SUBMIT QUESTIONS OR CONCERNS TO THE TREASURER OR EXECUTIVE DIRECTOR WITHIN A WEEK. ANY QUESTIONS OR CONCERNS WILL BE ADDRRESSED AND THE 990 WILL BE FILED THE FOLLOWING WEEK. 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. PART XII LINE 2C THE ACCOUNTING SERVICES WERE MOVED FROM BLACKWOOD FINANCE AND ACCOUNTING SERVICES TO CHILDREN & FAMILY SERVICES CENTER (CFSC) AS OF 3/1/16. CLIFTONLARSENALLEN LLP (CLA) WAS CONTRACTED TO COMPLETE THE FY 2016 AUDIT AS A RESULT OF THIS CHANGE. CFSC WAS IN THE SECOND YEAR OF A THREE YEAR AGREEMENT TO ENGAGE CLA FOR ALL AGENCY AUDITS. CFSC WILL ISSUE AN RFP FOR AUDITNG SERVICES AFTER THE THIRD YEAR OF THIS AGREEMENT. CLA AND OTHER CPA FIRMS WILL BE WELCOME TO RESPOND TO THIS RFP.