Civic Intelligence

California Jazz Conservatory Inc.

990 • Fiscal year 2020 • EIN 43-1983168

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 12, 2021

2087 Addison StreetBerkeley, CA 94704

(510) 845-5373

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

47th percentile

0.14x

Higher debt load relative to assets than 47% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

63rd percentile

0.36x

Higher debt load relative to revenue than 63% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Net Margin

60th percentile

8.8%

Higher net margin than 60% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

29th percentile

$70,152

Higher top officer pay than 29% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Asset Growth

65th percentile

13%

Faster asset growth than 65% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

7th percentile

-50%

Faster revenue growth than 7% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Assets

Up

$7,376,473

Up $859,940 (+13%) from 2019

Net Assets

Up

$6,321,231

Up $545,785 (+9.5%) from 2019

Liabilities

Up

$1,055,242

Up $314,155 (+42%) from 2019

Revenue

Down

$2,968,507

Down $2,913,908 (-50%) from 2019

Expenses

Down

$2,707,074

Down $624,964 (-19%) from 2019

Net Income

Down

$261,433

Down $2,288,944 (-90%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2020

Assets$7,376,473
Liabilities$1,055,242
Net Assets$6,321,231

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2020

Revenue$2,968,507
Expenses$2,707,074
Net Income$261,433
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 12, 2021
Return Version
2020v4.1
Gross Receipts
$6,791,560
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities-$3,283,471-
Land, Buildings, and Equipment, Net$2,807,290$2,564,592▼ $242,698
Pledges and Grants Receivable$10,640$661,223▲ $650,583
Intangible Assets$468,634$468,634→ $0
Cash and Non-Interest-Bearing Accounts$31,091$230,352▲ $199,261
Savings and Temporary Cash Investments$214,519$67,996▼ $146,523
Accounts Receivable$2,943,247$67,888▼ $2,875,359
Prepaid Expenses and Deferred Charges$0$15,846▲ $15,846
Total Assets$6,516,533$7,376,473▲ $859,940
Other Assets Total$41,112$16,471▼ $24,641
Liabilities
Mortgage Notes Payable Secured by Investment Property$346,036$427,034▲ $80,998
Unsecured Notes Loans Payable$0$326,551▲ $326,551
Other Liabilities$187,973$221,830▲ $33,857
Deferred Revenue$140,670$53,947▼ $86,723
Accounts Payable and Accrued Expenses$66,408$25,880▼ $40,528
Total Liabilities$741,087$1,055,242▲ $314,155
Net Assets / Fund Balance
Net Assets With Donor Restrictions$3,029,385$3,902,017▲ $872,632
Net Assets Without Donor Restrictions$2,746,061$2,419,214▼ $326,847
Total Net Assets Fund Balance$5,775,446$6,321,231▲ $545,785
Total Liabilities and Net Assets / Fund Balance$6,516,533$7,376,473▲ $859,940

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$2,400,515$1,320,249$3,720,764
Equipment$164,077$475,301$639,378

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$0$2,992,087▲ $309,930-$3,302,017
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Susan MuscarellaPresidentFT$70,152$70,152

Board Members and Trustees

NameTitle
Tyler JohnstonChair
Susan BrandVice-chair
Clifford Brown JrDirector
Eric SiegelDirector
Erle FladDirector
Gregg PerloffDirector
Jerry FiddlerDirector
Jerry PovseDirector
Jim ReynoldsDirector
John MossDirector
Judy WaltersDirector
Kevin WhitmanDirector
Letty LedbetterDirector
Neil RudolphDirector
Rita HargraveDirector
Steve BakerDirector
Richard a LyonsSecretary
Gordon BrooksTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,926,564
Program Service Revenue
$997,224
Investment Income
$37,483
Other Revenue
$7,236
All Other Contributions
$1,415,639
Change in Net Assets
$261,433

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded1$32,065Fair Market Value
Other Non Cash Contri Table1$20,000Fair Market Value
Other Non Cash Contri Table1$6,200Fair Market Value
Total Noncash Contributions3$58,265-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,957,149
Revenue Not Reported on Financial Statements
$11,358
Revenue Not Reported on Form 990
$331,055
Other Revenue Adjustments
$-275
Total Revenue per Audited Statements
$3,288,204
Total Revenue per Form 990
$2,968,507
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,450,431
Other Expenses$1,226,669
Total Fundraising Expense$124,513
Grants and Similar Amounts Paid$29,974
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$330,303$866,661$65,117$1,262,081
Depreciation Depletion$322,796$17,355$6,942$347,093
Occupancy$302,453$24,847$6,504$333,804
Fees for Services Other$240,342$40,803$645$281,790
Payroll Taxes$27,683$75,576$8,397$111,656
Fees for Services Accounting-$80,689-$80,689
Current Officers, Directors, Trustees, and Key Employees-$35,076$35,076$70,152
Office Expenses$22,696$29,423$488$52,607
Advertising$25,972$4,055$525$30,552
Grants to Domestic Individuals$29,974--$29,974
All Other Expenses$4,793$20,732$111$25,636
Fees for Services Legal-$20,308-$20,308
Insurance-$13,112-$13,112
Fees for Service Investment Mgmnt Fees-$11,633-$11,633
Interest$917$7,921$20$8,858
Other Employee Benefits$1,622$4,428$492$6,542
Other Expenses$2,529$136$54$2,719
Travel$2,032--$2,032
Conferences and Meetings$541$29$12$582
Total Functional Expenses$1,329,451$1,253,110$124,513$2,707,074

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,742,419
Total Expenses per Form 990$2,707,074
Expenses per Audited Statements$2,665,467
Expenses Not Reported on Form 990$76,952
Expenses Not Reported on Financial Statements$41,607
Other Expense Adjustments$29,974
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Flood Recovery in Process$118,463
Deferred Rent$92,477
Unredeemed Gift Certificates$10,890
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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

The accounting firm forwarded form 990 to the general manager. The general manager reviewed the return and forwarded form 990 to the board members prior to filing. The treasurer or the accounting firm addressed the questions board members had before submitting form 990 to the irs.

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

Board members are covered under the conflict of interest policy. The full board reviews and makes the determination on whether a conflict exists. Members with a conflict are not allowed to vote on matter pertaining to the conflict.

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

The president's compensation is reviewed and approved by the board. The president reviews and approves compensation of employees based on comparable wages as well as employee merit.

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

Signing Officer

Name
Susan Muscarella
Title
President
Phone
5108455373
Signed
2021-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Muscarella
Formed
2002
Legal Domicile
CA
Voting Board Members
19
Independent Board Members
18
Employees
107
Volunteers
18

Preparer

Firm
Hood & Strong Llp
Address
275 BATTERY STREET STE 900, SAN FRANCISCO, CA 94111
Preparer
Jacob Yau
Phone
4157810793
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

Services were temporarily halted during covid shut down. The organization resumed in person classes and concerts with restrictions under current governmental requirements.

Form 990, Part IX, Line 11G

Janitorial services: program service expenses 8,471. Management and general expenses 455. Fundraising expenses 0. Total expenses 8,926. Payroll services: program service expenses 1,527. Management and general expenses 4,169. Fundraising expenses 182. Total expenses 5,878. Instructors: program service expenses 171,130. Management and general expenses 0. Fundraising expenses 463. Total expenses 171,593. Artistic personnel: program service expenses 40,674. Management and general expenses 0. Fundraising expenses 0. Total expenses 40,674. Design, administrative, and others: program service expenses 18,540. Management and general expenses 36,179. Fundraising expenses 0. Total expenses 54,719.

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.

PART X, LINE 2:

The organization, as described in section 501(c)(3) of the u.s. Internal revenue code, is exempt from income taxes on related income under provisions of the u.s. Internal revenue code and the california tax code. As of december 31, 2020, management evaluated the organization's tax positions and concluded that the organization had maintained its tax-exempt status and has taken no uncertain tax positions that require adjustment to the financial statements. Therefore, no provision or liability for income taxes has been included in the financial statements.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Grant expenses reclassified to expenses -29,974.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Cost of goods sold reclassified to revenue -275.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold reclassified to revenue 275.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Grant expenses reclassified to expenses 29,974.

Raw XML AppendixShowing 400 of 661 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt066408
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt025880
IRS990/AccountsReceivableGrp/BOYAmt02943247
IRS990/AccountsReceivableGrp/EOYAmt067888
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PRESERVE AND PROMOTE ALL ASPECTS OF JAZZ AND RELATED STYLES OF MUSIC.
IRS990/AdvertisingGrp/FundraisingAmt0525
IRS990/AdvertisingGrp/ManagementAndGeneralAmt04055
IRS990/AdvertisingGrp/ProgramServicesAmt025972
IRS990/AdvertisingGrp/TotalAmt030552
IRS990/AllOtherContributionsAmt01415639
IRS990/AllOtherExpensesGrp/FundraisingAmt0111
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt020732
IRS990/AllOtherExpensesGrp/ProgramServicesAmt04793
IRS990/AllOtherExpensesGrp/TotalAmt025636
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0TOM LOW
IRS990/BooksInCareOfDetail/PhoneNum05108455373
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02087 ADDISON STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0BERKELEY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd094704
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt031091
IRS990/CashNonInterestBearingGrp/EOYAmt0230352
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt035076
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt035076
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt070152
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/FundraisingAmt012
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt029
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0541
IRS990/ConferencesMeetingsGrp/TotalAmt0582
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CostOfGoodsSoldAmt0275
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01926564
IRS990/CYGrantsAndSimilarPaidAmt029974
IRS990/CYInvestmentIncomeAmt037483
IRS990/CYOtherExpensesAmt01226669
IRS990/CYOtherRevenueAmt07236
IRS990/CYProgramServiceRevenueAmt0997224
IRS990/CYRevenuesLessExpensesAmt0261433
IRS990/CYSalariesCompEmpBnftPaidAmt01450431
IRS990/CYTotalExpensesAmt02707074
IRS990/CYTotalFundraisingExpenseAmt0124513
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02968507
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd01
IRS990/DeferredRevenueGrp/BOYAmt0140670
IRS990/DeferredRevenueGrp/EOYAmt053947
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/FundraisingAmt06942
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt017355
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0322796
IRS990/DepreciationDepletionGrp/TotalAmt0347093
IRS990/Desc0CJC IS ACCREDITED BY THE NATIONAL ASSOCIATION OF SCHOOLS OF MUSIC AND OFFERS POSTSECONDARY PROGRAM OFFERING THREE DEGREES: AN AA, BM AND MM IN JAZZ STUDIES. THERE WERE 16 WEEKS PER SEMESTER, AND TWO SEMESTERS PER YEAR. 41 STUDENTS PARTICIPATED IN THE PROGRAM IN 2020.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt03029385
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt03902017
IRS990/DonorRstrOrQuasiEndowmentsInd01
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt0107
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0721891
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt080689
IRS990/FeesForServicesAccountingGrp/TotalAmt080689
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt020308
IRS990/FeesForServicesLegalGrp/TotalAmt020308
IRS990/FeesForServicesOtherGrp/FundraisingAmt0645
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt040803
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0240342
IRS990/FeesForServicesOtherGrp/TotalAmt0281790
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt011633
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt011633
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt060.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt90.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt100.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt110.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt120.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt130.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt150.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt160.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt170.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt180.30
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd14X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd15X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd16X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd17X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd18X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt160
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt170
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt180
IRS990/Form990PartVIISectionAGrp/PersonNm0SUSAN MUSCARELLA
IRS990/Form990PartVIISectionAGrp/PersonNm1TYLER JOHNSTON
IRS990/Form990PartVIISectionAGrp/PersonNm2SUSAN BRAND
IRS990/Form990PartVIISectionAGrp/PersonNm3RICHARD A LYONS
IRS990/Form990PartVIISectionAGrp/PersonNm4GORDON BROOKS
IRS990/Form990PartVIISectionAGrp/PersonNm5JERRY FIDDLER
IRS990/Form990PartVIISectionAGrp/PersonNm6JIM REYNOLDS
IRS990/Form990PartVIISectionAGrp/PersonNm7RITA HARGRAVE
IRS990/Form990PartVIISectionAGrp/PersonNm8ERLE FLAD
IRS990/Form990PartVIISectionAGrp/PersonNm9ERIC SIEGEL
IRS990/Form990PartVIISectionAGrp/PersonNm10GREGG PERLOFF
IRS990/Form990PartVIISectionAGrp/PersonNm11CLIFFORD BROWN JR
IRS990/Form990PartVIISectionAGrp/PersonNm12JUDY WALTERS
IRS990/Form990PartVIISectionAGrp/PersonNm13STEVE BAKER
IRS990/Form990PartVIISectionAGrp/PersonNm14KEVIN WHITMAN
IRS990/Form990PartVIISectionAGrp/PersonNm15NEIL RUDOLPH
IRS990/Form990PartVIISectionAGrp/PersonNm16JERRY POVSE
IRS990/Form990PartVIISectionAGrp/PersonNm17JOHN MOSS
IRS990/Form990PartVIISectionAGrp/PersonNm18LETTY LEDBETTER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt070152
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE-CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02002
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0-25532
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt019
IRS990/GovernmentGrantsAmt0510925
IRS990/GrantAmt029974
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt029974
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt029974
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt03797246
IRS990/GrossReceiptsAmt06791560
IRS990/GrossRentsGrp/RealAmt07238
IRS990/GrossSalesOfInventoryAmt0273
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt018
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt013112
IRS990/InsuranceGrp/TotalAmt013112
IRS990/IntangibleAssetsGrp/BOYAmt0468634
IRS990/IntangibleAssetsGrp/EOYAmt0468634
IRS990/InterestGrp/FundraisingAmt020
IRS990/InterestGrp/ManagementAndGeneralAmt07921
IRS990/InterestGrp/ProgramServicesAmt0917
IRS990/InterestGrp/TotalAmt08858
IRS990/InvestmentIncomeGrp/ExclusionAmt063015
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt063015
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt03283471
IRS990/IRPDocumentCnt0100
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01795550
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02807290
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02564592
IRS990/LandBldgEquipCostOrOtherBssAmt04360142
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt03822778
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE CALIFORNIA JAZZ CONSERVATORY IS A NATIONALLY 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.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
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0346036
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0427034
IRS990/NetAssetsOrFundBalancesBOYAmt05775446
IRS990/NetAssetsOrFundBalancesEOYAmt06321231
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-25532
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-25532
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0-2
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-2
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt07238
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt07238
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0284352
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02746061
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02419214
IRS990/NoncashContributionsAmt058265
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt06504
IRS990/OccupancyGrp/ManagementAndGeneralAmt024847
IRS990/OccupancyGrp/ProgramServicesAmt0302453
IRS990/OccupancyGrp/TotalAmt0333804
IRS990/OfficeExpensesGrp/FundraisingAmt0488
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt029423
IRS990/OfficeExpensesGrp/ProgramServicesAmt022696
IRS990/OfficeExpensesGrp/TotalAmt052607
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt041112
IRS990/OtherAssetsTotalGrp/EOYAmt016471
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0492
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt04428
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01622
IRS990/OtherEmployeeBenefitsGrp/TotalAmt06542
IRS990/OtherExpensesGrp/Desc0STAFF APPRECIATION
IRS990/OtherExpensesGrp/Desc1DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc2MUSICAL SUPPLIES & EQ.
IRS990/OtherExpensesGrp/Desc3REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/FundraisingAmt0130
IRS990/OtherExpensesGrp/FundraisingAmt154
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0326
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1136
IRS990/OtherExpensesGrp/ProgramServicesAmt06067
IRS990/OtherExpensesGrp/ProgramServicesAmt15181
IRS990/OtherExpensesGrp/ProgramServicesAmt23550
IRS990/OtherExpensesGrp/ProgramServicesAmt32529
IRS990/OtherExpensesGrp/TotalAmt06523
IRS990/OtherExpensesGrp/TotalAmt15181
IRS990/OtherExpensesGrp/TotalAmt23550
IRS990/OtherExpensesGrp/TotalAmt32719
IRS990/OtherLiabilitiesGrp/BOYAmt0187973
IRS990/OtherLiabilitiesGrp/EOYAmt0221830
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt065117
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0866661
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0330303
IRS990/OtherSalariesAndWagesGrp/TotalAmt01262081
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt08397
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt075576
IRS990/PayrollTaxesGrp/ProgramServicesAmt027683
IRS990/PayrollTaxesGrp/TotalAmt0111656
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt010640
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0661223
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt015846
IRS990/PrincipalOfficerNm0SUSAN MUSCARELLA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1711130
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/Desc1CONCERT SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0972822
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt124402
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0972822
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt124402
IRS990/ProgSrvcAccomActy2Grp/Desc0CJC OPERATES THE JAZZSCHOOL WHICH IS A COMMUNITY EDUCATION PROGRAM OFFERING PROGRAMS FOR BOTH ADULTS AND YOUTH.OTHER PROGRAM SERVICES: CONCERTS, BOOKSTORE (MUSICAL MATERIALS), ROOM & HALL RENTALS, AND DEVELOPMENT.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0607560
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0476217
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt04427939
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0106100
IRS990/PYInvestmentIncomeAmt0153
IRS990/PYOtherExpensesAmt01667256
IRS990/PYOtherRevenueAmt040387
IRS990/PYProgramServiceRevenueAmt01413936
IRS990/PYRevenuesLessExpensesAmt02550377
IRS990/PYSalariesCompEmpBnftPaidAmt01558682
IRS990/PYTotalExpensesAmt03332038
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05882415
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0261433
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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