Civic Intelligence

Community School of the Arts

EIN 62-1500977 • 501(c)3 • Knoxville, TN

Profile

To provide affordable quality instruction in the visual and performing arts to children of varied socio-economic backgrounds in knox county and the surrounding region.

900 Henley StreetKnoxville, TN 37902

www.csaknox.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

57th percentile

5.4%

Higher net margin than 57% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

97th percentile

$83,651

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 31.5% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

52nd percentile

-0.3%

Faster asset growth than 52% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

59th percentile

4.9%

Faster revenue growth than 59% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$256,898

Down $894 (-0.3%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$256,898

Down $894 (-0.3%) from 2024

Operations
Liabilities / Revenue62nd percentileNet Margin57th percentile

Revenue

Up

$265,611

Up $12,367 (+4.9%) from 2024

Expenses

Up

$251,142

Up $22,429 (+9.8%) from 2024

Net Income

Down

$14,469

Down $10,062 (-41%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth52nd percentile

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

$400K$300K$200K$100K$0Assets 2011: $188,171Liabilities 2011: $12,0002011Assets 2012: $235,536Liabilities 2012: $31,000Net Assets 2012: $204,5362012Assets 2013: $232,136Liabilities 2013: $27,505Net Assets 2013: $204,6312013Assets 2014: $198,635Liabilities 2014: $4,652Net Assets 2014: $193,9832014Assets 2015: $213,105Liabilities 2015: $3,717Net Assets 2015: $209,3882015Assets 2016: $213,076Liabilities 2016: $5,282Net Assets 2016: $207,7942016Assets 2017: $211,921Liabilities 2017: $2,882Net Assets 2017: $209,0392017Assets 2018: $199,966Liabilities 2018: $0Net Assets 2018: $199,9662018Assets 2019: $324,839Liabilities 2019: $0Net Assets 2019: $324,8392019Assets 2020: $327,865Liabilities 2020: $33,360Net Assets 2020: $294,5052020Assets 2021: $283,625Liabilities 2021: $0Net Assets 2021: $283,6252021Assets 2022: $234,906Liabilities 2022: $0Net Assets 2022: $234,9062022Assets 2023: $233,261Liabilities 2023: $0Net Assets 2023: $233,2612023Assets 2024: $257,792Liabilities 2024: $0Net Assets 2024: $257,7922024Assets 2025: $256,898Liabilities 2025: $0Net Assets 2025: $256,8982025

Highlighted filing

2025

Assets$256,898
Liabilities$0
Net Assets$256,898
Open 2025 Filing

Operations Trend

Revenue Growth59th percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $179,454Expenses 2011: $179,788Net Income 2011: -$3342011Expenses 2012: $198,6452012Expenses 2013: $207,8122013Revenue 2014: $179,997Expenses 2014: $210,246Net Income 2014: -$30,2492014Revenue 2015: $232,431Expenses 2015: $217,025Net Income 2015: $15,4062015Revenue 2016: $212,943Expenses 2016: $214,537Net Income 2016: -$1,5942016Revenue 2017: $214,838Expenses 2017: $213,593Net Income 2017: $1,2452017Revenue 2018: $194,753Expenses 2018: $203,824Net Income 2018: -$9,0712018Revenue 2019: $332,817Expenses 2019: $207,944Net Income 2019: $124,8732019Revenue 2020: $183,521Expenses 2020: $213,855Net Income 2020: -$30,3342020Revenue 2021: $187,162Expenses 2021: $198,042Net Income 2021: -$10,8802021Revenue 2022: $162,077Expenses 2022: $210,797Net Income 2022: -$48,7202022Revenue 2023: $232,111Expenses 2023: $233,756Net Income 2023: -$1,6452023Revenue 2024: $253,244Expenses 2024: $228,713Net Income 2024: $24,5312024Revenue 2025: $265,611Expenses 2025: $251,142Net Income 2025: $14,4692025

Highlighted filing

2025

Revenue$265,611
Expenses$251,142
Net Income$14,469
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$256,898
Liabilities
$0
Net assets
$256,898
Revenue
$265,611
Expenses
$251,142
Net income
$14,469
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.57$0.00$2.57$2.66$2.51$0.14
2024Detailed filing. Detailed filing data is available for this year.$2.58$0.00$2.58$2.53$2.29$0.25
2023Detailed filing. Detailed filing data is available for this year.$2.33$0.00$2.33$2.32$2.34$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.35$0.00$2.35$1.62$2.11$0.49
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.84$0.00$2.84$1.87$1.98$0.11
2020Detailed filing. Detailed filing data is available for this year.$3.28$0.33$2.95$1.84$2.14$0.30
2019Detailed filing. Detailed filing data is available for this year.$3.25$0.00$3.25$3.33$2.08$1.25
2018Detailed filing. Detailed filing data is available for this year.$2.00$0.00$2.00$1.95$2.04$0.09
2017Detailed filing. Detailed filing data is available for this year.$2.12$0.03$2.09$2.15$2.14$0.01
2016Detailed filing. Detailed filing data is available for this year.$2.13$0.05$2.08$2.13$2.15$0.02
2015Detailed filing. Detailed filing data is available for this year.$2.13$0.04$2.09$2.32$2.17$0.15
2014Detailed filing. Detailed filing data is available for this year.$1.99$0.05$1.94$1.80$2.10$0.30
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.32$0.28$2.05$2.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.36$0.31$2.05$1.99
2011Summary only. Only limited summary data is available for this year.$1.88$0.12$1.79$1.80$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 29, 2026
Return Version
2024v5.5
Gross Receipts
$265,611
Mission and Program Overview

Mission

To provide affordable quality instruction in the visual and performing arts to children of varied socio-economic backgrounds in knox county and the surrounding region.

To provide affordable quality instruction in the visual and performing arts to children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$160,546$161,166▲ $620
Cash and Non-Interest-Bearing Accounts$77,375$75,900▼ $1,475
Land, Buildings, and Equipment, Net$19,871$19,832▼ $39
Accounts Receivable-$0-
Total Assets$257,792$256,898▼ $894
Liabilities
Accounts Payable and Accrued Expenses-$0-
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$187,139$183,245▼ $3,894
Net Assets With Donor Restrictions$70,653$73,653▲ $3,000
Total Net Assets Fund Balance$257,792$256,898▼ $894
Total Liabilities and Net Assets / Fund Balance$257,792$256,898▼ $894

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$19,832$24,814-

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$89,906---$89,906
2023$86,060-▲ $6,567-$89,906
2022$90,812-▲ $3,806-$86,060
2021$85,614$13,200▼ $5,383-$90,812
2020$80,216-▲ $11,905-$85,614
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jennifer WillardExecutive DirectorFT$83,651$83,651

Board Members and Trustees

NameTitle
Nathan RowellPresident
Anthony WilsonVice President
Ann ReegoBoard Member
Anne JacksonBoard Member
Catherine NanceBoard Member
Dallas DearmondBoard Member
Devin LyonBoard Member
Ellen SchnollBoard Member
Gordon FowlerBoard Member
Jennifer LinginfelterBoard Member
Jenny CheathamBoard Member
Laurie CraigBoard Member
Marc GambleBoard Member
Olga WelchBoard Member
Phyllis EldridgeBoard Member
Sherri AllisonBoard Member
Sherri BevisBoard Member
Will JohnsonBoard Member
Judy ThompsonSecretary
Brandon HackettTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$265,516
Program Service Revenue
$0
Investment Income
$95
Other Revenue
$0
All Other Contributions
$265,516
Change in Net Assets
$14,469
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$216,263
Total Fundraising Expense$42,138
Other Expenses$34,879
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$48,480$66,949-$115,429
Current Officers, Directors, Trustees, and Key Employees$32,460$16,230$32,460$81,150
Payroll Taxes$9,906-$5,778$15,684
Fees for Services Accounting-$14,874-$14,874
Depreciation Depletion$2,875$3,676-$6,551
Insurance-$6,478-$6,478
Pension Plan Contributions$1,600-$2,400$4,000
Office Expenses-$996-$996
Other Expenses$439$547$1,500$439
Information Technology-$395-$395
All Other Expenses$210$161-$371
Total Functional Expenses$98,348$110,656$42,138$251,142
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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 tax return is prepared by an unrelated, independent accounting firm and submitted to the school's executive director for internal review. Copies are then provided to each board member prior to filing.”

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

“The organization requires that each board of directors member and the school's executive director review the conflict of interest policy and provide disclosure of any activities which could constitute a conflict of interest. Additionally, board of directors members are asked to recuse themselves on any matters before the board in which a conflict of interest may exist. Any such recusal is documented within the minutes of the board or committee.”

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

“The compensation of the executive director is determined by the compensation committee of the board of directors in accordance with a policy adopted by the board. State and national comparability data is used to assist in determining appropraite compensation.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents, conflict of interest policy, and financial statements are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Community School of the Arts
EIN
62-1500977
Phone
8655235684
Address
900 HENLEY STREET, KNOXVILLE, TN 37902

Signing Officer

Name
Jennifer Willard
Title
Executive Director
Phone
8655235684
Signed
2026-01-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Willard
Formed
1991
Legal Domicile
Tn
Voting Board Members
17
Independent Board Members
17
Employees
11
Volunteers
0

Preparer

Firm
Bible Harris Smith Pc
Address
507 W CLINCH AVENUE, KNOXVILLE, TN 37902
Preparer
Holly Leitner
Phone
8655462300
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

“The endowment funds are used for general support of the organization.”

PART X, LINE 2:

“The community school of the arts is exempt from federal and state income taxes under section 501(c)(3) of the internal revenue code. Accordingly, no provision for income taxes is made in the accompanying financial statements as the school had no net unrelated business income. The school has adopted the authoritative guidance for the uncertainty in income taxes recognized in an entity's financial statements and prescribe a threshold of "more likely than not" for recognition and derecognition of tax positions taken or expected to be taken in a tax return. The school performed an evaluation of uncertain tax positions for the year ended june 30, 2024, and determined that there were no matters that would require recognition in the financial statements or which may have any effect on its tax-exempt status. As of june 30, 2024, the statute of limitations for tax years 2020 through 2022 remains open with the u.s. Federal jurisdiction or the various states and local jurisdictions in which the school files tax returns. It is the school's policy to recognize interest and/or penalties related to uncertain tax if any, in income tax expense. As of june 30, 2024, the school had no accruals for interest and/or penalties.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Accounts receivable rounding”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Voided check included in expenses in financial statements”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Accrual to cash depreciation change accrual to cash payroll change voided check included in expenses in financial statements rounding”

Raw XML AppendixShowing 400 of 507 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/Desc0THE COMMUNITY SCHOOL OF THE ARTS ("THE SCHOOL") WAS ESTABLISHED IN 1991 AS A NON-PROFIT ORGANIZATION TO PROVIDE AFFORDABLE QUALITY INSTRUCTION IN THE VISUAL AND PERFORMING ARTS TO CHILDREN OF VARIED SOCIO-ECONOMIC BACKGROUNDS IN KNOX COUNTY AND THE SURROUNDING REGION, PARTICULARLY THOSE FROM UNDERSERVED INNER-CITY AND RURAL AREAS. THE SCHOOL OFFICIALLY OPENED ITS DOORS IN SEPTEMBER 1992, OFFERING BEGINNING PIANO LESSONS TWICE A WEEK TO A STUDENT BODY OF 22 YOUNGSTERS FROM EAST KNOXVILLE, ALL OF WHOM ATTENDED ON FULL FINANCIAL AID.AFTER ONLY TWO YEARS OF OPERATION, THE SCHOOL RECEIVED FULL ACCREDITATION AS A MEMBER OF THE NATIONAL GUILD OF COMMUNITY SCHOOLS OF THE ARTS, MAKING IT ONE OF THREE SUCH ACCREDITED INSTITUTIONS IN THE STATE OF TENNESSEE. THE SCHOOL WAS ALSO HONORED TO RECEIVE THE MAYOR'S ARTS AWARD IN THE CATEGORY OF EDUCATION AND SPECIAL PROJECTS IN 1995 AND 1997.THE SCHOOL OFFERS PRIVATE, ONE-ON-ONE INSTRUCTIONS IN THE DISCIPLINE OF PIANO, VIOLIN, BRASS INSTRUMENTS AND VOICE AS WELL AS GROUP CLASSES IN THE VISUAL ARTS, MODERN DANCE AND CHORAL PERFORMANCE IN AN AFTER- SCHOOL PROGRAM CONDUCTED BY PROFESSIONAL, PART-TIME FACULTY FIVE DAYS A WEEK (MONDAY THROUGH FRIDAY). ONE HUNDRED AND TWENTY FOUR STUDENTS WERE ENROLLED DURING THE 2023-2024 SCHOOL YEAR; 100% OF THE STUDENTS ATTEND ON FULL SCHOLARSHIP.THE SCHOOL ALSO SERVES AN ADDITIONAL 60 CHILDREN PER WEEK THROUGH PARTNERSHIPS WITH OTHER NON-PROFIT ORGANIZATIONS, PROVIDING OFFSITE ART AND MUSIC THERAPY CLASSES TO STUDENTS AT GREEN MAGNET STEAM ACADEMY, THE CRUTCHER MEMORIAL YOUTH ENRICHMENT CENTER, AND THE KNOX COUNTY HOMELESS TUTORING PROJECT.IN ADDITION TO ITS REGULAR WEEKLY SCHEDULE OF CLASSES AND OFFSITE PROGRAMS, THE SCHOOL OFFERS SIDE-BY-SIDE AN ANNUAL APPRENTICESHIP PROGRAM WHICH PAIRS SCHOLARSHIP STUDENTS IN THE VISUAL ARTS PROGRAM WITH A PROFESSIONAL, WORKING ARTIST IN HIS OR HER STUDIO. ARTIST AND STUDENT WORK SIDE-BY-SIDE TO CREATE ORIGINAL PIECES OF ART, WHICH ARE DISPLAYED IN A FULL-SCALE EXHIBIT AT BENEFIT GALLERIES. PARTICIPATING ARTISTS INCLUDE RICHARD JOLLEY, TOMMIE RUSH, PETER ROSE, MARCIA GOLDENSTEIN, AND ANDREW SAFTEL.STUDENT TURNOVER AT THE SCHOOL IS MINIMAL: THE AVERAGE LENGTH OF ENROLLMENT FOR A STUDENT IS 7 YEARS; OVER ONE HUNDRED STUDENTS HAVE GRADUATED FROM THE PROGRAM AS SENIORS, ALL OF WHOM HAVE GONE ON TO HIGHER EDUCATION, SOME WITH SCHOLARSHIP ASSISTANCE FROM THE SCHOOL.
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