Civic Intelligence

Community School of Music and Arts

EIN 23-7023900 • 501(c)3 • Mountain View, CA

Profile

Csma inspires excellence through art and music education for people of all ages and abilities.

230 San Antonio CircleMountain View, CA 94040

www.arts4all.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

55th percentile

0.22x

Higher debt load relative to assets than 55% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

0.59x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

18th percentile

-9.9%

Higher net margin than 18% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

67th percentile

$242,205

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

28th percentile

-1.5%

Faster asset growth than 28% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

28th percentile

-2.7%

Faster revenue growth than 28% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Down

$20,245,712

Down $316,613 (-1.5%) from 2023

Liabilities

Up

$4,551,338

Up $309,934 (+7.3%) from 2023

Net Assets

Down

$15,694,374

Down $626,547 (-3.8%) from 2023

Revenue

Down

$7,741,595

Down $211,536 (-2.7%) from 2023

Expenses

Up

$8,506,865

Up $596,201 (+7.5%) from 2023

Net Income

Down

-$765,270

Down $807,737 (-1902%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2011: $14,294,534Liabilities 2011: $1,562,010Net Assets 2011: $12,732,5242011Assets 2012: $13,903,192Liabilities 2012: $1,565,590Net Assets 2012: $12,337,6022012Assets 2013: $14,076,427Liabilities 2013: $1,797,792Net Assets 2013: $12,278,6352013Assets 2014: $13,887,537Liabilities 2014: $1,576,620Net Assets 2014: $12,310,9172014Assets 2015: $13,787,317Liabilities 2015: $1,642,688Net Assets 2015: $12,144,6292015Assets 2016: $14,052,216Liabilities 2016: $1,538,383Net Assets 2016: $12,513,8332016Assets 2017: $14,349,910Liabilities 2017: $1,706,207Net Assets 2017: $12,643,7032017Assets 2018: $15,987,896Liabilities 2018: $1,896,798Net Assets 2018: $14,091,0982018Assets 2019: $15,908,442Liabilities 2019: $1,623,468Net Assets 2019: $14,284,9742019Assets 2020: $16,907,978Liabilities 2020: $2,591,300Net Assets 2020: $14,316,6782020Assets 2021: $18,628,663Liabilities 2021: $3,254,808Net Assets 2021: $15,373,8552021Assets 2022: $18,655,224Liabilities 2022: $2,485,554Net Assets 2022: $16,169,6702022Assets 2023: $20,562,325Liabilities 2023: $4,241,404Net Assets 2023: $16,320,9212023Assets 2024: $20,245,712Liabilities 2024: $4,551,338Net Assets 2024: $15,694,3742024

Highlighted filing

2024

Assets$20,245,712
Liabilities$4,551,338
Net Assets$15,694,374

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2011: $4,831,8692011Expenses 2012: $5,020,3222012Expenses 2013: $5,251,0712013Revenue 2014: $5,151,723Expenses 2014: $5,217,469Net Income 2014: -$65,7462014Revenue 2015: $5,237,233Expenses 2015: $5,339,222Net Income 2015: -$101,9892015Revenue 2016: $6,186,459Expenses 2016: $5,758,083Net Income 2016: $428,3762016Revenue 2017: $6,182,416Expenses 2017: $6,172,022Net Income 2017: $10,3942017Revenue 2018: $8,281,375Expenses 2018: $6,829,323Net Income 2018: $1,452,0522018Revenue 2019: $7,631,522Expenses 2019: $7,440,325Net Income 2019: $191,1972019Revenue 2020: $6,937,837Expenses 2020: $6,890,653Net Income 2020: $47,1842020Revenue 2021: $6,488,682Expenses 2021: $5,776,592Net Income 2021: $712,0902021Revenue 2022: $8,484,787Expenses 2022: $7,350,700Net Income 2022: $1,134,0872022Revenue 2023: $7,953,131Expenses 2023: $7,910,664Net Income 2023: $42,4672023Revenue 2024: $7,741,595Expenses 2024: $8,506,865Net Income 2024: -$765,2702024

Highlighted filing

2024

Revenue$7,741,595
Expenses$8,506,865
Net Income-$765,270

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$20.2$4.55$15.7$7.74$8.51$0.77
2023Detailed filing. Detailed filing data is available for this year.$20.6$4.24$16.3$7.95$7.91$0.04
2022Detailed filing. Detailed filing data is available for this year.$18.7$2.49$16.2$8.48$7.35$1.13
2021Detailed filing. Detailed filing data is available for this year.$18.6$3.25$15.4$6.49$5.78$0.71
2020Detailed filing. Detailed filing data is available for this year.$16.9$2.59$14.3$6.94$6.89$0.05
2019Detailed filing. Detailed filing data is available for this year.$15.9$1.62$14.3$7.63$7.44$0.19
2018Detailed filing. Detailed filing data is available for this year.$16.0$1.90$14.1$8.28$6.83$1.45
2017Detailed filing. Detailed filing data is available for this year.$14.3$1.71$12.6$6.18$6.17$0.01
2016Detailed filing. Detailed filing data is available for this year.$14.1$1.54$12.5$6.19$5.76$0.43
2015Detailed filing. Detailed filing data is available for this year.$13.8$1.64$12.1$5.24$5.34$0.10
2014Detailed filing. Detailed filing data is available for this year.$13.9$1.58$12.3$5.15$5.22$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.1$1.80$12.3$5.25
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.9$1.57$12.3$5.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.3$1.56$12.7$4.83
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 7, 2025
Return Version
2023v6.0
Gross Receipts
$7,858,169
Mission and Program Overview

Mission

Csma inspires excellence through art and music education for people of all ages and abilities.

Enhance quality of life by engaging the community in high-quality arts and music education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$13,545,105$13,330,898▼ $214,207
Investments in Publicly Traded Securities$1,806,681$2,024,413▲ $217,732
Cash and Non-Interest-Bearing Accounts$1,950,470$1,563,583▼ $386,887
Savings and Temporary Cash Investments$383,567$385,387▲ $1,820
Pledges and Grants Receivable$195,390$349,496▲ $154,106
Loans From Officers Directors$100,000$100,000→ $0
Prepaid Expenses and Deferred Charges$98,480$93,580▼ $4,900
Accounts Receivable$59,148$27,185▼ $31,963
Total Assets$20,562,325$20,245,712▼ $316,613
Other Assets Total$2,523,484$2,471,170▼ $52,314
Liabilities
Other Liabilities$2,539,405$2,528,395▼ $11,010
Deferred Revenue$1,199,778$1,338,181▲ $138,403
Accounts Payable and Accrued Expenses$402,221$584,762▲ $182,541
Total Liabilities$4,241,404$4,551,338▲ $309,934
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$14,770,596$14,013,276▼ $757,320
Net Assets With Donor Restrictions$1,550,325$1,681,098▲ $130,773
Total Net Assets Fund Balance$16,320,921$15,694,374▼ $626,547
Total Liabilities and Net Assets / Fund Balance$20,562,325$20,245,712▼ $316,613

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$11,183,744$4,309,805$15,493,549
Land$1,707,096-$1,707,096
Equipment$173,496$437,791$611,287
Other Land Buildings$266,562$81,063$347,625
Other Assets Org$2,471,170--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$1,244,074-▲ $217,732$-80,976$1,380,830
2022$1,160,942-▲ $155,398$-72,266$1,244,074
2021$1,424,329-▼ $263,387-$1,160,942
2020$1,094,579-▲ $406,337$-76,587$1,424,329
2019$1,129,005-▲ $24,201$-58,627$1,094,579
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Vickie Scott GroveFormer Executive DirectorFT$242,205$242,205
Lauren FletcherChief Financial OfficerFT$147,125$147,125
Chwee Doreen LeeHr ManagerFT$120,333$120,333
Chiung-chi ChenDirector of DevelopmentFT$104,311$104,311

Board Members and Trustees

NameTitle
Sohi SohnChair
Suchitra SubrahmanyanFinance Committee Chair
Sharmila AcharyaVice Chair
Carolyn StuartDirector
Janis ZinnDirector
Jinlin WangDirector
John J Miller JrDirector
Judy CratesDirector
Lynn MillerDirector
Mandy LauDirector
Oskar YaoDirector
Robert ReayDirector
Sean WilkinsonDirector
Adriana MarcialExecutive Director
Suyun KimSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,026,730
Program Service Revenue
$6,290,316
Investment Income
$87,512
Other Revenue
$337,037
All Other Contributions
$798,231
Change in Net Assets
$-765,270

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table14$38,986Fair Market Value (FMV)
Other Non Cash Contri Table11$2,750Fair Market Value (FMV)
Securities Publicly Traded1$566Fair Market Value (FMV)
Total Noncash Contributions26$42,302-

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,326,943
Revenue Not Reported on Financial Statements
$414,652
Revenue Not Reported on Form 990
$382,149
Other Revenue Adjustments
$414,652
Total Revenue per Audited Statements
$7,709,092
Total Revenue per Form 990
$7,741,595
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,351,928
Other Expenses$1,740,285
Grants and Similar Amounts Paid$414,652
Total Fundraising Expense$336,855
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,928,983$198,693$173,129$5,300,805
Payroll Taxes$412,126$17,458$20,099$449,683
Depreciation Depletion$427,063$7,228$4,337$438,628
Other Employee Benefits$342,871$10,949$8,772$362,592
Grants to Domestic Orgs$258,329--$258,329
Current Officers, Directors, Trustees, and Key Employees$115,945$35,827$87,076$238,848
Grants to Domestic Individuals$156,323--$156,323
Fees for Services Other$57,313$65,253$10,018$132,584
Occupancy$127,602$2,311$1,386$131,299
Office Expenses$44,562$13,947$15,923$74,432
Other Expenses$59,930$714$1,147$59,930
Advertising$44,723-$8,609$53,332
All Other Expenses$17,030$621$371$18,022
Fees for Services Accounting-$3,209-$3,209
Interest-$2,838-$2,838
Total Functional Expenses$7,800,982$369,028$336,855$8,506,865

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$8,506,865
Total Expenses per Audited Statements$8,335,639
Expenses per Audited Statements$8,092,213
Expenses Not Reported on Financial Statements$414,652
Other Expense Adjustments$414,652
Expenses Not Reported on Form 990$243,426
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Mountain View-whisman School District (mvwsd)Mountain View, CAGovernmentTo Support Music and Arts Education in Schools$100,000
San Mateo Foster City School DistrictSan Mateo, CAGovernmentTo Support Art Education in Schools$49,440
Mvwsd PreschoolMountain View, CAGovernmentTo Support Music and Arts Education in Schools$28,840
Garfield Community SchoolRedwood City, CAGovernmentTo Support Art Education in Schools$10,906
Adelante AcademySan Jose, CAGovernmentTo Support Art Education in Schools$7,641
Linda Vista Elementary SchoolSan Jose, CAGovernmentTo Support Art Education in Schools$6,977
Hubbard Media Arts AcademySan Jose, CAGovernmentTo Support Art Education in Schools$6,645
Ryan Elementary Steam AcademySan Jose, CAGovernmentTo Support Art Education in Schools$5,482
Adelante Ii AcademySan Jose, CAGovernmentTo Support Art Education in Schools$5,316
Lyndale Elementary SchoolSan Jose, CAGovernmentTo Support Art Education in Schools$5,316
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$209,749
Fundraising Direct Expenses$116,574
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$318,872$197,909$37,569$160,340
Faculty Benefit Concert$17,317$11,840$1,163$10,677
Total Events$336,189$209,749$116,574$93,175
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$100,000$100,000→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Long Term Lease Liability$2,429,840
Short Term Lease Liability$98,555
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The board will receive access to review the return through a secure board area on the school's website prior to submission.

Form 990, Part VI, Section B, Line 12C

The board has implemented conflict of interest annual disclosure statements. The executive committee reviewed the policy to consider the level of compliance with the policy, and whether the policy should be modified and improved.

Form 990, Part VI, Section B, Line 15

The executive committee of the board meet and reviewed data from the compensation & benefits survey for northern california produced by the center for nonprofit management for the executive director position comparing compensation for organiations with similar sized budgets.

Form 990, Part VI, Section C, Line 18

These documents are available to the public upon request. In addition form 990 and audited financial statements is available on the organization's website.

Form 990, Part VI, Section C, Line 19

These documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Community School of Music and Arts
EIN
23-7023900
Phone
6509176800
Address
230 SAN ANTONIO CIRCLE, MOUNTAIN VIEW, CA 94040

Signing Officer

Name
Adriana Marcial
Title
Executive Director
Phone
6509176800
Signed
2025-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Adriana Marcial
Formed
1969
Legal Domicile
CA
Voting Board Members
14
Independent Board Members
14
Employees
215
Volunteers
100

Preparer

Firm
Robert Lee & Associates Llp
Address
999 W TAYLOR STREET STE A, SAN JOSE, CA 95126
Preparer
Nicholas Petersen
Phone
4088556770
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

IN KIND -243,426.

From 990, Part XII, Line 2C

The audit committee of the board meet, review, and provide oversight on the audit.

Financial Statement Notes

PART V, LINE 4:

Funds established for purpose of the earnings available for general operating costs including faculty professional development and for student financial aid.

PART X, LINE 2:

The school evaluates its uncertain tax positions and will recognize a loss contingency when it is probably that a liability has been incurred as of the date of the financial statements and the amount of the loss can be reasonably estimated. The amount recognized is subject to estimate and management judgment with respect to the likely outcome of each uncertain tax position. The amount that is ultimately sustained for an individual uncertain tax position or for all uncertain tax positions in the aggregate could differ from the amount recognized. As of june 30, 2024, management did not identify and uncertain tax positions.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Scholarships recorded in the audited financial statements as net of revenues 414,652.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Scholarships recorded in the audited financial statements as net of revenues 414,652.

Raw XML AppendixShowing 400 of 805 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0MUSIC:THE SCHOOL OFFERS PRIVATE MUSIC LESSONS, CLASSES, ENSEMBLES, WORKSHOPS, CAMPS, AND MASTER CLASSES FOR NEARLY 1,200 STUDENTS, TAUGHT BY A DISTINGUISHED INTERNATIONAL FACULTY OF 60 ON OVER 15 INSTRUMENTS. THE SCHOOL ALSO OFFERS A WIDE VARIETY OF CONCERTS AND LECTURES IN TATEUCHI HALL. THE SCHOOL OFFERS QUALITY LESSONS AND CLASSES DIRECTLY TO EMPLOYEES OF CORPORATE PARTNERS DURING THE WORKDAY, GIVING THEM THE OPPORTUNITY TO RECHARGE, REFOCUS, AND RE-ENERGIZE THROUGH A CREATIVE EXPERIENCE.THE SCHOOL PROVIDES FREE PUBLIC PERFORMANCES AT THE FINN CENTER YEAR-ROUND. THE SCHOOL'S COMMUNITY CONCERT SERIES IN TATEUCHI HALL AT THE FINN CENTER INCLUDES DIVERSE PERFORMANCES AND EVENTS BY CSMA MERIT SCHOLARS, FACULTY, AND PROFESSIONAL MUSICIANS.
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IRS990/MissionDesc0CSMA INSPIRES EXCELLENCE THROUGH ART AND MUSIC EDUCATION FOR PEOPLE OF ALL AGES AND ABILITIES.
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IRS990/ProgSrvcAccomActy2Grp/Desc0IN-SCHOOL:THE SCHOOL OFFERS AWARD-WINING IN-SCHOOL PROGRAMS, ART4SCHOOLS AND MUSIC4SCHOOLS, REACHING NEARLY 26,000 STUDENTS AT 62 SCHOOLS IN SAN MATEO AND SANTA CLARA COUNTIES WITH A SEQUENTIAL, STANDARDS-BASED, AND COMPREHENSIVE CURRICULUM. THE SCHOOL RAISES FUNDS TO SUBSIDIZE PROGRAMS AT SCHOOLS SERVICING STUDENTS AT HIGH RISK OF ACADEMIC FAILURE. THE PROGRAM'S REACH IS EXTENDED BY AFTER SCHOOL ART CLUBS AND MUSIC PROGRAMS. THE ART4SCHOOLS CURRICULUM DEVELOPS TECHNICAL SKILLS AND AN UNDERSTANDING OF THE LANGUAGE OF ART WHILE ALSO TEACHING APPRECIATION AND CULTURAL UNDERSTANDING OF ART AND ITS HISTORY. END-OF-THE-YEAR EXHIBITS PRESENT THOUSANDS OF PIECES OF STUDENT ART.THE MUSIC4SCHOOLS PROGRAM TEACHES SINGING, CREATIVE MOVEMENT, INSTRUMENTS, MUSIC APPRECIATION, AND CULTURAL UNDERSTANDING OF MUSIC AND ITS ORIGINS. IN ADDITION, STUDENTS HAVE THE OPPORTUNITY TO PARTICIPATE IN AN INSTRUMENTAL MUSIC PROGRAM DURING SCHOOL HOURS AND/OR AFTER SCHOOL. END-OF-THE-YEAR CHORAL AND INSTRUMENTAL MUSIC PERFORMANCES LET CHILDREN SHARE WHAT THEY HAVE LEARNED BEFORE A LIVE AUDIENCE.
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IRS990/ProgSrvcAccomActy3Grp/Desc0ART SCHOOL:THE SCHOOL PROVIDES ON-SITE ART INSTRUCTION, INCLUDING WEEKLY CLASSES, VACATION CAMPS, AND SPECIAL WORKSHOPS. ANNUALLY, NEARLY 1,300 CHILDREN, YOUTH, TEENS, AND ADULTS RECEIVE INSTRUCTION IN A VARIETY OF DISCIPLINES, INCLUDING DRAWING, PAINTING, PRINTMAKING, SCULPTURE, MULTIMEDIA COMPOSITION, ANIMATION, AND FOLK ARTS. VACATION CAMPS FOR CHILDREN IN GRADES K-8 OFFER FUN AND CREATIVE CLASSES IN A SAFE AND SUPPORTIVE ATMOSPHERE. THE SCHOOL ALSO OFFERS EXHIBITIONS AND ART LECTURES IN THE MOHR GALLERY.THE SCHOOL PROVIDES FREE GALLERY EXHIBITIONS ONSITE AT THE FINN CENTER YEAR-ROUND. EXHIBITIONS IN THE MOHR GALLERY AT THE FINN CENTER SHOWCASE EMERGING AND ESTABLISHED VISUAL ARTISTS WITH ARTIST TALKS, RECEPTIONS, AND HANDS-ON WORKSHOPS. IN ADDITION, CSMA PARTICIPATES IN A NUMBER OF COMMUNITY OUTREACH EVENTS ANNUALLY, PROVIDING FREE HANDS-ON ARTS ACTIVITIES, INFORMATION BOOTHS, PUBLIC PERFORMANCES, AND EXHIBITIONS AT LOCAL FAIRS AND FESTIVALS AND OTHER PUBLIC VENUES (E.G. HOSPITALS, BUSINESSES, ETC.).
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE SCHOOL PROVIDES FREE PUBLIC PERFORMANCES AND GALLERY EXHIBITIONS ONSIGHT AT THE FINN CENTER YEAR-ROUND. THE SCHOOL'S COMMUNITY CONCERT SERIES INCLUDES DIVERSE PERFORMANCES AND EVENTS BY STANFORD LIVE, CSMA MERIT SCHOLARS, FACULTY, AND PROFESSIONAL MUSICIANS. EXHIBITIONS IN THE MOHR GALLERY SHOWCASE EMERGING AND ESTABLISHED VISUAL ARTISTS WITH ARTIST TALKS, RECEPTIONS AND HANDS-ON WORKSHOPS. IN ADDITION, CSMA PARTICIPATES IN A NUMBER OF COMMUNITY OUTREACH EVENTS ANNUALLY PROVIDING FREE HANDS-ON ART ACTIVITIES, INFO BOOTHS AND PUBLIC PERFORMANCES AND EXHIBITIONS AT LOCAL FAIRS AND FESTIVALS AND OTHER PUBLIC VENUES (E.G. HOSPITALS BUSINESSES ETC.)
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