Civic Intelligence

California Jazz Conservatory Inc

EIN 43-1983168 • 501(c)3 • Berkeley, CA

Profile

The california jazz conservatory is an institutionally 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

2087 Addison StreetBerkeley, CA 94704

www.cjc.edu

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.56x

Higher debt load relative to assets than 82% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

88th percentile

1.44x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

4th percentile

-81%

Higher net margin than 4% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

8th percentile

-14%

Faster asset growth than 8% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

7th percentile

-39%

Faster revenue growth than 7% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Down

$4,970,866

Down $810,638 (-14%) from 2023

Liabilities

Up

$2,779,472

Up $656,191 (+31%) from 2023

Net Assets

Down

$2,191,394

Down $1,466,829 (-40%) from 2023

Revenue

Down

$1,935,951

Down $1,213,219 (-39%) from 2023

Expenses

Down

$3,499,555

Down $158,649 (-4.3%) from 2023

Net Income

Down

-$1,563,604

Down $1,054,570 (-207%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MAssets 2010: $927,599Liabilities 2010: $958,935Net Assets 2010: -$31,3362010Assets 2011: $1,062,567Liabilities 2011: $1,101,760Net Assets 2011: -$39,1932011Assets 2012: $794,937Liabilities 2012: $751,266Net Assets 2012: $43,6712012Assets 2013: $930,409Liabilities 2013: $545,535Net Assets 2013: $384,8742013Assets 2014: $1,310,958Liabilities 2014: $376,087Net Assets 2014: $934,8712014Assets 2015: $1,679,034Liabilities 2015: $617,912Net Assets 2015: $1,061,1222015Assets 2016: $2,134,910Liabilities 2016: $678,810Net Assets 2016: $1,456,1002016Assets 2017: $3,941,515Liabilities 2017: $1,079,617Net Assets 2017: $2,861,8982017Assets 2018: $4,343,240Liabilities 2018: $1,117,952Net Assets 2018: $3,225,2882018Assets 2019: $6,516,533Liabilities 2019: $741,087Net Assets 2019: $5,775,4462019Assets 2020: $7,376,473Liabilities 2020: $1,055,242Net Assets 2020: $6,321,2312020Assets 2021: $7,248,479Liabilities 2021: $1,120,412Net Assets 2021: $6,128,0672021Assets 2022: $6,943,237Liabilities 2022: $2,626,764Net Assets 2022: $4,316,4732022Assets 2023: $5,781,504Liabilities 2023: $2,123,281Net Assets 2023: $3,658,2232023Assets 2024: $4,970,866Liabilities 2024: $2,779,472Net Assets 2024: $2,191,3942024

Highlighted filing

2024

Assets$4,970,866
Liabilities$2,779,472
Net Assets$2,191,394

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $1,926,3582010Expenses 2011: $1,912,0472011Expenses 2012: $2,058,7062012Revenue 2013: $2,106,602Expenses 2013: $2,052,043Net Income 2013: $54,5592013Revenue 2014: $2,574,098Expenses 2014: $2,133,669Net Income 2014: $440,4292014Revenue 2015: $2,475,586Expenses 2015: $2,323,035Net Income 2015: $152,5512015Revenue 2016: $2,825,040Expenses 2016: $2,429,370Net Income 2016: $395,6702016Revenue 2017: $3,971,488Expenses 2017: $2,565,269Net Income 2017: $1,406,2192017Revenue 2018: $3,502,364Expenses 2018: $3,138,641Net Income 2018: $363,7232018Revenue 2019: $5,882,415Expenses 2019: $3,332,038Net Income 2019: $2,550,3772019Revenue 2020: $2,968,507Expenses 2020: $2,707,074Net Income 2020: $261,4332020Revenue 2021: $2,565,384Expenses 2021: $3,250,921Net Income 2021: -$685,5372021Revenue 2022: $2,310,767Expenses 2022: $3,490,453Net Income 2022: -$1,179,6862022Revenue 2023: $3,149,170Expenses 2023: $3,658,204Net Income 2023: -$509,0342023Revenue 2024: $1,935,951Expenses 2024: $3,499,555Net Income 2024: -$1,563,6042024

Highlighted filing

2024

Revenue$1,935,951
Expenses$3,499,555
Net Income-$1,563,604

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.97$2.78$2.19$1.94$3.50$1.56
2023Detailed filing. Detailed filing data is available for this year.$5.78$2.12$3.66$3.15$3.66$0.51
2022Detailed filing. Detailed filing data is available for this year.$6.94$2.63$4.32$2.31$3.49$1.18
2021Detailed filing. Detailed filing data is available for this year.$7.25$1.12$6.13$2.57$3.25$0.69
2020Detailed filing. Detailed filing data is available for this year.$7.38$1.06$6.32$2.97$2.71$0.26
2019Detailed filing. Detailed filing data is available for this year.$6.52$0.74$5.78$5.88$3.33$2.55
2018Detailed filing. Detailed filing data is available for this year.$4.34$1.12$3.23$3.50$3.14$0.36
2017Detailed filing. Detailed filing data is available for this year.$3.94$1.08$2.86$3.97$2.57$1.41
2016Detailed filing. Detailed filing data is available for this year.$2.13$0.68$1.46$2.83$2.43$0.40
2015Detailed filing. Detailed filing data is available for this year.$1.68$0.62$1.06$2.48$2.32$0.15
2014Detailed filing. Detailed filing data is available for this year.$1.31$0.38$0.93$2.57$2.13$0.44
2013Summary only. Only limited summary data is available for this year.$0.93$0.55$0.38$2.11$2.05$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.79$0.75$0.04$2.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.06$1.10$0.04$1.91
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.96$0.03$1.93
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$5,574,763
Mission and Program Overview

Mission

The california jazz conservatory is an institutionally 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.

To preserve and promote all aspects of jazz and related styles of music.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,846,881$1,468,818▼ $378,063
Investments in Publicly Traded Securities$2,114,641$1,141,492▼ $973,149
Intangible Assets$543,633$543,634▲ $1
Cash and Non-Interest-Bearing Accounts$123,619$175,340▲ $51,721
Pledges and Grants Receivable$150,000$0▼ $150,000
Prepaid Expenses and Deferred Charges$13,772$69,526▲ $55,754
Savings and Temporary Cash Investments$48,990$0▼ $48,990
Accounts Receivable$0$3,154▲ $3,154
Total Assets$5,781,504$4,970,866▼ $810,638
Other Assets Total$939,968$1,568,902▲ $628,934
Liabilities
Other Liabilities$911,760$1,703,271▲ $791,511
Mortgage Notes Payable Secured by Investment Property$1,020,125$901,643▼ $118,482
Deferred Revenue$117,919$167,745▲ $49,826
Accounts Payable and Accrued Expenses$73,477$6,813▼ $66,664
Total Liabilities$2,123,281$2,779,472▲ $656,191
Net Assets / Fund Balance
Net Assets With Donor Restrictions$2,378,328$1,118,632▼ $1,259,696
Net Assets Without Donor Restrictions$1,279,895$1,072,762▼ $207,133
Total Net Assets Fund Balance$3,658,223$2,191,394▼ $1,466,829
Total Liabilities and Net Assets / Fund Balance$5,781,504$4,970,866▼ $810,638

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,444,232$2,483,168$3,927,400
Equipment$24,586$797,710$822,296
Other Assets Org$1,568,902--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$1,223,454$2,685▲ $37,204$1,120,180$143,163
2023$2,412,456-▲ $391,369$1,580,371$1,223,454
2022$3,607,792-▼ $591,710$603,626$2,412,456
2021$3,302,017-▲ $575,775$270,000$3,607,792
2020-$2,992,087▲ $309,930-$3,302,017
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
William PhillipsPresident (start 10/23/23)FT$214,250$214,250
Jeffrey DensonDeanFT$167,555$167,555
Gerald CleaverFaculty MemberFT$120,804$120,804

Board Members and Trustees

NameTitle
Susan BrandChair of the Devel. Comm.
Gordon BrooksChairperson
Richard LyonsVice Chairperson
Erle FladDirector
Jerry FiddlerDirector
Jerry PovseDirector
Jim ReynoldsDirector
Kevin WhitmanDirector
Rita HargraveDirector
Tyler JohnstonDirector
Clifford Brown JrDirector (thru 11/16/24)
Greg PerloffDirector (thru October 2024)
Neil RudolphDirector, Treasurer (start 3/22/23)
John MossSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Reclaimed Island Lands Company LLCLease/rental2091 ROSE STREET, Berkeley, CA 94709$277,157
The Global Gurus LLCLease/rental2881 EL CAMINO REAL SUITE A, Redwood, CA 94061$114,757
-Travel Agent6239 PARKDALE, Dallas, TX 75227$101,225
Revenue and Support

Revenue Composition

Contributions and Grants
$808,845
Program Service Revenue
$1,060,878
Investment Income
$54,547
Other Revenue
$11,681
All Other Contributions
$494,310
Change in Net Assets
$-1,563,604
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,903,864
Other Expenses$1,450,017
Grants and Similar Amounts Paid$145,674
Total Fundraising Expense$20,361
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$914,210$539,353$1,294$1,454,857
Occupancy$480,534$25,835$10,334$516,703
Depreciation Depletion$361,565$19,439$7,776$388,780
Current Officers, Directors, Trustees, and Key Employees-$300,818-$300,818
Fees for Services Other$209,813--$209,813
Grants to Domestic Individuals$145,674--$145,674
Payroll Taxes$72,160$67,019$102$139,281
Fees for Services Accounting-$97,510-$97,510
Office Expenses$31,296$40,474$673$72,443
Insurance-$51,367-$51,367
Interest$5,118$20,088$110$25,316
Advertising$22,443$2,144-$24,587
Fees for Services Legal-$11,114-$11,114
Fees for Service Investment Mgmnt Fees-$10,672-$10,672
Other Employee Benefits-$8,908-$8,908
Travel$7,193$179$72$7,444
Other Expenses$7,337$-130-$-130
Total Functional Expenses$2,274,527$1,204,667$20,361$3,499,555
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$2,732
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Play a Part$106,535-$2,732-
Giving Tuesday 2024$41,020---
Total Events$301,905-$2,732$-2,732
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability - Non-current$1,294,516
Lease Liability - Current$293,387
Other Current Liabilities$115,368
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
No
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

First, the third party accountant (tpa) will be waiting for the approved qbo balances as basis in preparing the tax organizer. Second, upon receipt of the approved qbo balances, the tpa will then start preparing the checklist of information. All tab categories will be answered/provided. Third, after preparing all needed information, the president and vp of administration and operations will review and confirm it. Fourth, all comments from the president and vp will be applied by the tpa. Fifth, once all information are now settled, this will be passed to the tax accountants (ta) for the preparation of form 990. Sixth, the tpa will assist the president and vp in case there are queries or additional requests from the ta. Finally, the final draft will be provided by the tax accountants to the president for approval prior filing to the tax authorities.

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

Annual review with board officers and directors at annual meeting in november each year.

Form 990, Part VI, Section B, Line 15A

Consulted with m/oppenheim executive search, compared to executive salaries of other comparable not-for-profit organizations via publicly available 990s, and researched salary offerings from other comparable job postings on linkedin and other job websites.

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).

Filing and Contact Details

Filer

Filer Name
California Jazz Conservatory Inc
EIN
43-1983168
Phone
5108455373
Address
2087 ADDISON STREET, BERKELEY, CA 94704
Doing Business As
The Jazzschool

Signing Officer

Name
Gordon C Brooks
Title
Chairperson
Phone
5108455373
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gordon C Brooks
Formed
2002
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
12
Employees
93
Volunteers
0

Preparer

Firm
Scrubbednet LLC
Address
ONE SANSOME STREET SUITE 3500 PMB, 6006, SAN FRANCISCO, CA 94104
Preparer
Isagani Ferdinand Laguisma
Phone
4159942036
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1

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 jazz art form. Taught by world class musicians and music educators, the bachelor of music degree curriculum integrates a progressive education program with public performance opportunities to prepare future generations for a fulfilling life in jazz. The jazzschool community music school fosters the development of the aspiring jazz musician of all ages and levels and builds audiences to sustain the jazz art form through a non-degree-granting education program, integrating classes, short-term workshops, artists-in-residency, and public performance opportunities.

Financial Statement Notes

PART V, LINE 4:

The organization has adopted investment and spending policies for the endowment assets that attempt to provide a predictable source of funding to programs supported by the endowment while seeking to maintain the purchasing power of the endowment assets. The endowment assets will be invested in a manner that is intended to produce results that exceed the price and yield of major stock exchange indices while assuming a moderate level of risk.

Raw XML AppendixShowing 400 of 690 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/Form990PartVIISectionAGrp/PersonNm13CLIFFORD BROWN JR
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT (START 10/23/23)
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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR, TREASURER (START 3/22/23)
IRS990/Form990PartVIISectionAGrp/TitleTxt5CHAIR OF THE DEVEL. COMM.
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
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IRS990/MissionDesc0THE CALIFORNIA JAZZ CONSERVATORY IS AN INSTITUTIONALLY 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.
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IRS990/ProgSrvcAccomActy2Grp/Desc0JCMS 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. 1,100 STUDENTS PARTICIPATED.OTHER PROGRAM SERVICES: CONCERTS
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