BETA

COMMUNITY SCHOOL OF THE ARTS: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
COMMUNITY SCHOOL OF THE ARTS (EIN 62-1500977)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-02-05
IRS object ID
202630369349301418
Schema version
2024v5.5
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

FieldValueIRS element (for citing)
Return2026-02-05T12:54:55-06:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN621333840PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BIBLE HARRIS SMITH PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1507 W CLINCH AVENUEAddressLine1Txt
CityKNOXVILLECityNm
State AbbreviationTNStateAbbreviationCd
ZIP37902ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN621500977EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1COMMUNITY SCHOOL OF THE ARTSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCOMMBusinessNameControlTxt
Phone8655235684PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1900 HENLEY STREETAddressLine1Txt
CityKNOXVILLECityNm
State AbbreviationTNStateAbbreviationCd
ZIP37902ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJENNIFER WILLARDPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone8655235684PhoneNum
Signature2026-01-29SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonHOLLY LEITNERPreparerPersonNm
PTINP03257625PTIN
Phone8655462300PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJENNIFER WILLARDPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1900 HENLEY STREETAddressLine1Txt
CityKNOXVILLECityNm
State AbbreviationTNStateAbbreviationCd
ZIP37902ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$265,611GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressHTTP://WWW.CSAKNOX.ORG/WebsiteAddressTxt
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation1991FormationYr
Legal Domicile StateTNLegalDomicileStateCd
Activity Or MissionTO PROVIDE AFFORDABLE QUALITY INSTRUCTION IN THE VISUAL AND PERFORMING ARTS TO CHILDREN.ActivityOrMissionDesc
Voting Members Governing Body17VotingMembersGoverningBodyCnt
Voting Members Independent17VotingMembersIndependentCnt
Total Employee11TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$250,037PYContributionsGrantsAmt
CY Contributions Grants$265,516CYContributionsGrantsAmt
PY Program Service Revenue$3,207PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$95CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$253,244PYTotalRevenueAmt
CY Total Revenue$265,611CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$191,342PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$216,263CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$42,138CYTotalFundraisingExpenseAmt
PY Other Expenses$37,371PYOtherExpensesAmt
CY Other Expenses$34,879CYOtherExpensesAmt
PY Total Expenses$228,713PYTotalExpensesAmt
CY Total Expenses$251,142CYTotalExpensesAmt
PY Revenues Less Expenses$24,531PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$14,469CYRevenuesLessExpensesAmt
Total Assets BOY$257,792TotalAssetsBOYAmt
Total Assets EOY$256,898TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$257,792NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$256,898NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO 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 Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$98,348ExpenseAmt
Revenue$0RevenueAmt
DescTHE 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 FOUR STUDENTS WERE ENROLLED DURING THE 2023-2024 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$98,348TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee11EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members17GoverningBodyVotingMembersCnt
Independent Voting Member17IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldTNStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JENNIFER WILLARDBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8655235684PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1900 HENLEY STREETAddressLine1Txt
CityKNOXVILLECityNm
State AbbreviationTNStateAbbreviationCd
ZIP37902ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
ANTHONY WILSON
VICE PRESIDENT0.50Yes (X)Yes (X)$0$0$0
BRANDON HACKETT
TREASURER1.00Yes (X)Yes (X)$0$0$0
JUDY THOMPSON
SECRETARY0.50Yes (X)Yes (X)$0$0$0
SHERRI ALLISON
BOARD MEMBER0.50Yes (X)$0$0$0
JENNY CHEATHAM
BOARD MEMBER0.50Yes (X)$0$0$0
PHYLLIS ELDRIDGE
BOARD MEMBER0.50Yes (X)$0$0$0
GORDON FOWLER
BOARD MEMBER0.50Yes (X)$0$0$0
ANNE JACKSON
BOARD MEMBER0.50Yes (X)$0$0$0
MARC GAMBLE
BOARD MEMBER0.50Yes (X)$0$0$0
JENNIFER LINGINFELTER
BOARD MEMBER0.50Yes (X)$0$0$0
DEVIN LYON
BOARD MEMBER0.50Yes (X)$0$0$0
CATHERINE NANCE
BOARD MEMBER0.50Yes (X)$0$0$0
NATHAN ROWELL
PRESIDENT0.50Yes (X)Yes (X)$0$0$0
ELLEN SCHNOLL
BOARD MEMBER0.50Yes (X)$0$0$0
SHERRI BEVIS
BOARD MEMBER0.50Yes (X)$0$0$0
OLGA WELCH
BOARD MEMBER0.50Yes (X)$0$0$0
WILL JOHNSON
BOARD MEMBER0.50Yes (X)$0$0$0
LAURIE CRAIG
BOARD MEMBER0.50Yes (X)$0$0$0
DALLAS DEARMOND
BOARD MEMBER0.50Yes (X)$0$0$0
ANN REEGO
BOARD MEMBER0.50Yes (X)$0$0$0
JENNIFER WILLARD
EXECUTIVE DIRECTOR50.00Yes (X)$83,651$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$83,651TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$265,516AllOtherContributionsAmt
Total Contributions$265,516TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$95TotalRevenueColumnAmt
Related Or Exempt Func Income$95RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$265,611TotalRevenueColumnAmt
Related Or Exempt Func Income$95RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$81,150TotalAmt
Program Services$32,460ProgramServicesAmt
Management And General$16,230ManagementAndGeneralAmt
Fundraising$32,460FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$115,429TotalAmt
Program Services$48,480ProgramServicesAmt
Management And General$66,949ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$4,000TotalAmt
Program Services$1,600ProgramServicesAmt
Fundraising$2,400FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$15,684TotalAmt
Program Services$9,906ProgramServicesAmt
Fundraising$5,778FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$14,874TotalAmt
Management And General$14,874ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$996TotalAmt
Management And General$996ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$395TotalAmt
Management And General$395ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$6,551TotalAmt
Program Services$2,875ProgramServicesAmt
Management And General$3,676ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$6,478TotalAmt
Management And General$6,478ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
MISCELLANEOUS$2,155$305$350$1,500
INSTRUMENT RENTALS$2,073$2,073
BANK FEES$547$547
GUEST ARTISTS$439$439

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$371TotalAmt
Program Services$210ProgramServicesAmt
Management And General$161ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$251,142TotalAmt
Program Services$98,348ProgramServicesAmt
Management And General$110,656ManagementAndGeneralAmt
Fundraising$42,138FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$77,375BOYAmt
EOY$75,900EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$160,546BOYAmt
EOY$161,166EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$44,646LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$24,814LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$19,871BOYAmt
EOY$19,832EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$257,792BOYAmt
EOY$256,898EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$187,139BOYAmt
EOY$183,245EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$70,653BOYAmt
EOY$73,653EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$257,792BOYAmt
EOY$256,898EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$257,792BOYAmt
EOY$256,898EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$14,469ReconcilationRevenueExpnssAmt
Prior Period Adjustments-$15,363PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$197,979CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$157,681CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$231,832CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$250,037CurrentTaxYearMinus1YearAmt
Current Tax Year$262,591CurrentTaxYearAmt
Total$1,100,120TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$197,979CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$157,681CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$231,832CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$250,037CurrentTaxYearMinus1YearAmt
Current Tax Year$262,591CurrentTaxYearAmt
Total$1,100,120TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$71,102SubstantialContributorsTotAmt
Public Support Total170$1,029,018PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$51CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$30CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$24CurrentTaxYearMinus2YearsAmt
Current Tax Year$95CurrentTaxYearAmt
Total$200TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,882CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$4,366CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$255CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,207CurrentTaxYearMinus1YearAmt
Current Tax Year$2,925CurrentTaxYearAmt
Total$12,635TotalAmt
FieldValueIRS element (for citing)
Total Support$1,112,955TotalSupportAmt
Public Support CY1700.92460PublicSupportCY170Pct
Public Support PY1700.89080PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$89,906BeginningYearBalanceAmt
End Year Balance$89,906EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$86,060BeginningYearBalanceAmt
Investment Earnings Or Losses$6,567InvestmentEarningsOrLossesAmt
Grants Or Scholarships$2,100GrantsOrScholarshipsAmt
Administrative Expenses$621AdministrativeExpensesAmt
End Year Balance$89,906EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$90,812BeginningYearBalanceAmt
Investment Earnings Or Losses$3,806InvestmentEarningsOrLossesAmt
Grants Or Scholarships$8,000GrantsOrScholarshipsAmt
Administrative Expenses$558AdministrativeExpensesAmt
End Year Balance$86,060EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$85,614BeginningYearBalanceAmt
Contributions$13,200ContributionsAmt
Investment Earnings Or Losses-$5,383InvestmentEarningsOrLossesAmt
Grants Or Scholarships-$2,000GrantsOrScholarshipsAmt
Administrative Expenses$618AdministrativeExpensesAmt
End Year Balance$90,812EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$80,216BeginningYearBalanceAmt
Investment Earnings Or Losses$11,905InvestmentEarningsOrLossesAmt
Grants Or Scholarships$4,000GrantsOrScholarshipsAmt
Administrative Expenses$2,508AdministrativeExpensesAmt
End Year Balance$85,614EndYearBalanceAmt
FieldValueIRS element (for citing)
Endowments Held Unrelated OrgYes (1)EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$44,646InvestmentCostOrOtherBasisAmt
Depreciation$24,814DepreciationAmt
Book Value$19,832BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$19,832TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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, 2024, 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, 2024, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2020 THROUGH 2022 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, 2024, THE SCHOOL HAD NO ACCRUALS FOR INTEREST AND/OR PENALTIES.
PART XI, LINE 2D - OTHER ADJUSTMENTS:ACCOUNTS RECEIVABLE ROUNDING
PART XI, LINE 4B - OTHER ADJUSTMENTS:VOIDED CHECK INCLUDED IN EXPENSES IN FINANCIAL STATEMENTS
PART XII, LINE 2D - OTHER ADJUSTMENTS:ACCRUAL TO CASH DEPRECIATION CHANGE ACCRUAL TO CASH PAYROLL CHANGE VOIDED CHECK INCLUDED IN EXPENSES IN FINANCIAL STATEMENTS ROUNDING

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE 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 12CTHE 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 RECUSE 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 15ATHE 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 19THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.

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