Liabilities / Assets
54th percentile
Higher debt load relative to assets than 54% of similar nonprofits.
990 • Fiscal year 2021 • EIN 43-1983168
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
54th percentile
Higher debt load relative to assets than 54% of similar nonprofits.
Liabilities / Revenue
71st percentile
Higher debt load relative to revenue than 71% of similar nonprofits.
Net Margin
8th percentile
Higher net margin than 8% of similar nonprofits.
Top Officer Pay
63rd percentile
Higher top officer pay than 63% of similar nonprofits.
Top officer pay equals 5.8% of source-year revenue.
Asset Growth
19th percentile
Faster asset growth than 19% of similar nonprofits.
Revenue Growth
16th percentile
Faster revenue growth than 16% of similar nonprofits.
Assets
Down$7,248,479
Down $127,994 (-1.7%) from 2020
Net Assets
Down$6,128,067
Down $193,164 (-3.1%) from 2020
Liabilities
Up$1,120,412
Up $65,170 (+6.2%) from 2020
Revenue
Down$2,565,384
Down $403,123 (-14%) from 2020
Expenses
Up$3,250,921
Up $543,847 (+20%) from 2020
Net Income
Down-$685,537
Down $946,970 (-362%) from 2020
To preserve and promote all aspects of jazz and related styles of music.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $3,283,471 | $2,977,288 | ▼ $306,183 |
| Land, Buildings, and Equipment, Net | $2,564,592 | $2,264,787 | ▼ $299,805 |
| Savings and Temporary Cash Investments | $67,996 | $762,141 | ▲ $694,145 |
| Pledges and Grants Receivable | $661,223 | $674,889 | ▲ $13,666 |
| Intangible Assets | $468,634 | $468,634 | → $0 |
| Cash and Non-Interest-Bearing Accounts | $230,352 | $70,971 | ▼ $159,381 |
| Prepaid Expenses and Deferred Charges | $15,846 | $0 | ▼ $15,846 |
| Accounts Receivable | $67,888 | $978 | ▼ $66,910 |
| Total Assets | $7,376,473 | $7,248,479 | ▼ $127,994 |
| Other Assets Total | $16,471 | $28,791 | ▲ $12,320 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $427,034 | $391,353 | ▼ $35,681 |
| Unsecured Notes Loans Payable | $326,551 | $353,211 | ▲ $26,660 |
| Accounts Payable and Accrued Expenses | $25,880 | $172,225 | ▲ $146,345 |
| Other Liabilities | $221,830 | $107,577 | ▼ $114,253 |
| Deferred Revenue | $53,947 | $96,046 | ▲ $42,099 |
| Total Liabilities | $1,055,242 | $1,120,412 | ▲ $65,170 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $3,902,017 | $4,167,860 | ▲ $265,843 |
| Net Assets Without Donor Restrictions | $2,419,214 | $1,960,207 | ▼ $459,007 |
| Total Net Assets Fund Balance | $6,321,231 | $6,128,067 | ▼ $193,164 |
| Total Liabilities and Net Assets / Fund Balance | $7,376,473 | $7,248,479 | ▼ $127,994 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $2,155,731 | $1,565,033 | $3,720,764 |
| Equipment | $109,056 | $578,643 | $687,699 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2021 | $3,302,017 | $0 | ▲ $575,775 | $270,000 | $3,607,792 |
| 2020 | - | $2,992,087 | ▲ $309,930 | - | $3,302,017 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Susan Muscarella | President | FT | $150,031 | $150,031 |
| Jeffrey Denson | Dean | FT | $101,444 | $101,444 |
| Name | Title |
|---|---|
| Gordon Brooks | Chairperson |
| Tyler Johnson | Director/past Chair |
| Susan Brand | Vice Chairperson |
| Clifford Brown Jr | Director |
| Gregg Perloff | Director |
| Jerry Fiddler | Director |
| Jim Reynolds | Director |
| Judy Walters | Director |
| Kevin Whitman | Director |
| Neil Rudolph | Director |
| Rita Hargrave | Director |
| Steve Baker | Director (thru 11/30/21) |
| John Moss | Audit/development Committee |
| Erle Flad | Development Committee |
| Letty Ledbetter | Development Committee |
| Jerry Povse | Finance Committee |
| Richard Lyons | Secretary |
| Eric Siegel | Treasurer/finance Committee |
| Contribution Type | Contribution Count | Reported Amount | Valuation Method |
|---|---|---|---|
| Other Non Cash Contri Table | 13 | $36,093 | Fair Market Value |
| Securities Publicly Traded | 1 | $6,017 | Fair Market Value |
| Other Non Cash Contri Table | 2 | $2,869 | Fair Market Value |
| Total Noncash Contributions | 16 | $44,979 | - |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,647,455 |
| Other Expenses | $1,437,481 |
| Grants and Similar Amounts Paid | $165,985 |
| Total Fundraising Expense | $54,325 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $903,264 | $437,489 | $33,465 | $1,374,218 |
| Occupancy | $440,240 | $60,616 | $9,468 | $510,324 |
| Depreciation Depletion | $360,553 | $19,385 | $7,754 | $387,692 |
| Fees for Services Other | $181,464 | $1,081 | $78 | $182,623 |
| Grants to Domestic Individuals | $165,985 | - | - | $165,985 |
| Current Officers, Directors, Trustees, and Key Employees | - | $150,031 | - | $150,031 |
| Payroll Taxes | $74,737 | $40,273 | $2,655 | $117,665 |
| Fees for Services Accounting | - | $88,489 | - | $88,489 |
| Advertising | $27,388 | $13,720 | - | $41,108 |
| Office Expenses | $35,179 | $1,891 | $757 | $37,827 |
| Insurance | - | $28,522 | - | $28,522 |
| Fees for Service Investment Mgmnt Fees | - | $15,532 | - | $15,532 |
| Interest | $5,543 | $6,182 | $119 | $11,844 |
| Other Employee Benefits | - | $5,541 | - | $5,541 |
| Other Expenses | $11,322 | $5,066 | - | $5,066 |
| Travel | $3,690 | $73 | $29 | $3,792 |
| Fees for Services Legal | - | $153 | - | $153 |
| Total Functional Expenses | $2,291,456 | $905,140 | $54,325 | $3,250,921 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $3,250,921 |
| Total Expenses per Audited Statements | $3,126,684 |
| Expenses per Audited Statements | $3,069,404 |
| Expenses Not Reported on Financial Statements | $181,517 |
| Other Expense Adjustments | $165,985 |
| Expenses Not Reported on Form 990 | $57,280 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Deferred Rent | $92,477 |
| Unredeemed Gift Certificates | $15,100 |
“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.”
“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.”
“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.”
“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).”
“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.”
“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, 2021, 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.”
“Grant expenses reclassified to expenses -165,985.”
“Grant expenses reclassified to expenses 165,985.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 25880 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 172225 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 67888 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 978 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PRESERVE AND PROMOTE ALL ASPECTS OF JAZZ AND RELATED STYLES OF MUSIC. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 13720 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 27388 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 41108 |
| IRS990/AllOtherContributionsAmt | 0 | 680655 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | TOM LOW |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5108455373 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2087 ADDISON STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BERKELEY |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 94704 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 230352 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 70971 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 150031 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 150031 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1343685 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 165985 |
| IRS990/CYInvestmentIncomeAmt | 0 | 100550 |
| IRS990/CYOtherExpensesAmt | 0 | 1437481 |
| IRS990/CYOtherRevenueAmt | 0 | 180417 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 940732 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -685537 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1647455 |
| IRS990/CYTotalExpensesAmt | 0 | 3250921 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 54325 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2565384 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 1 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 53947 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 96046 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 7754 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 19385 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 360553 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 387692 |
| IRS990/Desc | 0 | CJC 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 2021. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 3902017 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 4167860 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 1 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 102 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 1356124 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 88489 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 88489 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 153 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 153 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 78 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 1081 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 181464 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 182623 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 15532 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 15532 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 17 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 18 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 19 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 14 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 15 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 16 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 17 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 18 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | SUSAN MUSCARELLA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | GORDON BROOKS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | SUSAN BRAND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | RICHARD LYONS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ERIC SIEGEL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JOHN MOSS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | ERLE FLAD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | LETTY LEDBETTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | TYLER JOHNSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | JERRY FIDDLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | JIM REYNOLDS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | RITA HARGRAVE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | GREGG PERLOFF |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | CLIFFORD BROWN JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | JUDY WALTERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | KEVIN WHITMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | NEIL RUDOLPH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | JERRY POVSE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 18 | STEVE BAKER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 19 | JEFFREY DENSON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 150031 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 19 | 101444 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CHAIRPERSON |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE CHAIRPERSON |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TREASURER/FINANCE COMMITTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | AUDIT/DEVELOPMENT COMMITTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DEVELOPMENT COMMITTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DEVELOPMENT COMMITTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR/PAST CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | FINANCE COMMITTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | DIRECTOR (THRU 11/30/21) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 19 | DEAN |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2002 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 38035 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 18 |
| IRS990/GovernmentGrantsAmt | 0 | 663030 |
| IRS990/GrantAmt | 0 | 165985 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 165985 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 165985 |
| IRS990/GrantsToIndividualsInd | 0 | 1 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 1379997 |
| IRS990/GrossReceiptsAmt | 0 | 3907346 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 3075 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 17 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 28522 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 28522 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 468634 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 468634 |
| IRS990/InterestGrp/FundraisingAmt | 0 | 119 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 6182 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 5543 |
| IRS990/InterestGrp/TotalAmt | 0 | 11844 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 62515 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 62515 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 3283471 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 2977288 |
| IRS990/IRPDocumentCnt | 0 | 72 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2143676 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 2564592 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 2264787 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 4408463 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 1341962 |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE 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/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 427034 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 391353 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 6321231 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 6128067 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 38035 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 38035 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3075 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 3075 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 492373 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 2419214 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1960207 |
| IRS990/NoncashContributionsAmt | 0 | 44979 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 9468 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 60616 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 440240 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 510324 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 757 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1891 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 35179 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 37827 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 16471 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 28791 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 5541 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 5541 |
| IRS990/OtherExpensesGrp/Desc | 0 | BAD DEBT EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 1 | BANK AND CREDIT CARD FE |
| IRS990/OtherExpensesGrp/Desc | 2 | MUSICAL SUPPLIES & SM E |
| IRS990/OtherExpensesGrp/Desc | 3 | LICENSES & PERMITS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 31096 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 5066 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 82091 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 11322 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 82091 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 31096 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 11322 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 5066 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 221830 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 107577 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 611600 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 611600 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | INSURANCE PROCEEDS |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | OTHER MISCELLANEOUS INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 137592 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 39750 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 137592 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 39750 |
| IRS990/OtherRevenueTotalAmt | 0 | 177342 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 33465 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 437489 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 903264 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1374218 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 2655 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 40273 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 74737 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 117665 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 661223 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 674889 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 15846 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | SUSAN MUSCARELLA |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 711130 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | CONCERT SALES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 926071 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 14661 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 926071 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 14661 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | CJC OPERATES THE JAZZSCHOOL WHICH IS A COMMUNITY EDUCATION PROGRAM OFFERING PROGRAMS FOR BOTH ADULTS AND YOUTH. THE PURPOSE WAS TO FURTHER STUDENTS KNOWLEDGE & PERFORMANCE OF JAZZ. PROGRAMS OFFERED WERE 39-WEEKS, WHICH INCLUDED WEEKLY SESSIONS AND THREE TO FOUR WEEKS OF CAMPS. 1,062 STUDENTS PARTICIPATED IN THE PROGRAMS IN 2021.OTHER PROGRAM SERVICES: CONCERTS, BOOKSTORE (MUSICAL MATERIALS), ROOM & HALL RENTALS, AND DEVELOPMENT. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 935332 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 493372 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 1926564 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 29974 |
| IRS990/PYInvestmentIncomeAmt | 0 | 37483 |
| IRS990/PYOtherExpensesAmt | 0 | 1226669 |
| IRS990/PYOtherRevenueAmt | 0 | 7236 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 997224 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 261433 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1450431 |
| IRS990/PYTotalExpensesAmt | 0 | 2707074 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2968507 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -685537 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 3075 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
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Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.