Liabilities / Assets
97th percentile
Higher debt load relative to assets than 97% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
97th percentile
Higher debt load relative to assets than 97% of similar nonprofits.
Liabilities / Revenue
91st percentile
Higher debt load relative to revenue than 91% of similar nonprofits.
Net Margin
32nd percentile
Higher net margin than 32% of similar nonprofits.
Top Officer Pay
92nd percentile
Higher top officer pay than 92% of similar nonprofits.
Top officer pay equals 14.1% of source-year revenue.
Asset Growth
60th percentile
Faster asset growth than 60% of similar nonprofits.
Revenue Growth
25th percentile
Faster revenue growth than 25% of similar nonprofits.
Assets
Up$60,527
Up $4,367 (+7.8%) from 2012
Net Assets
Down-$70,114
Down $14,637 (-26%) from 2012
Liabilities
Up$130,641
Up $19,004 (+17%) from 2012
Revenue
Down$340,812
Down $65,380 (-16%) from 2012
Expenses
Down$355,449
Down $64,346 (-15%) from 2012
Net Income
Down-$14,637
Down $1,034 (-7.6%) from 2012
To grow and cultivate a local and global community for jazz through performance, education and outreach while celebrating and preserving charleston's rich history in jazz.
To cultivate an inspiring, professional and health environment for musicians and audience members in the Charleston area through support of and education regarding the vibrant and creative jazz culture and tradition.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments Program Related | $22,601 | $22,625 | ▲ $24 |
| Savings and Temporary Cash Investments | $20,000 | $20,223 | ▲ $223 |
| Land, Buildings, and Equipment, Net | $14,428 | $9,786 | ▼ $4,642 |
| Inventories for Sale or Use | $4,988 | $7,634 | ▲ $2,646 |
| Receivables From Officers Etc | $3,920 | - | - |
| Intangible Assets | $335 | $185 | ▼ $150 |
| Investments Other Securities | - | $74 | - |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Rtn Earn Endowment Incm Other Fnds | $-55,477 | $-70,114 | ▼ $14,637 |
| Total Assets | $66,272 | $60,527 | ▼ $5,745 |
| Liabilities | |||
| Deferred Revenue | $79,945 | $88,488 | ▲ $8,543 |
| Other Liabilities | $21,854 | $22,940 | ▲ $1,086 |
| Mortgage Notes Payable Secured by Investment Property | $19,950 | $19,213 | ▼ $737 |
| Total Liabilities | $121,749 | $130,641 | ▲ $8,892 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $-55,477 | $-70,114 | ▼ $14,637 |
| Total Liabilities and Net Assets / Fund Balance | $66,272 | $60,527 | ▼ $5,745 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $9,786 | $16,619 | $26,405 |
| Investment Program Related Org | $22,625 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Leah M Suarez | Executive Director | FT | $48,150 | $48,150 |
| Charlton Singleton | Artistic Director | FT | $7,875 | $7,875 |
| Mark Sterbank | Advising Member | PT | $2,725 | $2,725 |
| Name | Title |
|---|---|
| Susan Dunn | President |
| Charlie Sneed | Advising Member |
| Clay Grayson | Advising Member |
| Nathan Koci | Advising Member |
| John Oden | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $300,312 |
| Salaries, Compensation, and Employee Benefits | $55,137 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $70,300 | $10,434 | - | $80,734 |
| Occupancy | $21,422 | $44,362 | - | $65,784 |
| Office Expenses | $11,408 | $46,467 | - | $57,875 |
| Fees for Services Management | - | $55,130 | - | $55,130 |
| Other Salaries and Wages | - | $50,450 | - | $50,450 |
| Depreciation Depletion | $1,326 | $3,466 | - | $4,792 |
| Payroll Taxes | - | $4,687 | - | $4,687 |
| Insurance | - | $4,425 | - | $4,425 |
| Fees for Services Accounting | - | $3,854 | - | $3,854 |
| Advertising | - | $3,853 | - | $3,853 |
| Travel | - | $3,764 | - | $3,764 |
| Information Technology | - | $1,671 | - | $1,671 |
| Interest | - | $345 | - | $345 |
| Other Expenses | $175 | - | - | $175 |
| Total Functional Expenses | $122,541 | $232,908 | $0 | $355,449 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Officers, Directors, Trustees, and Key Employees | $3,920 | - | - |
| Liability | Amount |
|---|---|
| Payroll tax liabilities | $14,118 |
| Checking deficit balance | $6,897 |
| Other refundable liabilities | $1,925 |
“Copies of the Form 990 are presented to the governing board for review and questions.”
“Annually members of the governing body are questioned to see if they have any conflicts of interest and the responses are noted in the minutes of that meeting. As a normal course of business during board meetings, inquiries are regulary made to determine whether any board member or officer has a conflict of interest with respect to any proposed business or matter before the board.”
“Compensation is reviewed periodically, but no less frequently than annually, by those members of the Board of Directors who do not receive compensation from JAC in order to assess the reasonableness of compensation from JAC to any person.”
“All documents are maintained in the administrative office and are made available upon request.”
“Other fees for services: Program service expenses 70300. Management and general expenses 10434. Fundraising expenses 0. Total expenses 80734.”
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/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | To cultivate an inspiring, professional and health environment for musicians and audience members in the Charleston area through support of and education regarding the vibrant and creative jazz culture and tradition. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 3853 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 3853 |
| IRS990/AllOtherContributionsAmt | 0 | 143509 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Leah Suarez |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8436410011 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 93 Spring Street Suite A |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | Charleston |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | SC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 29403 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CostOfGoodsSoldAmt | 0 | 1612 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 143509 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 20 |
| IRS990/CYOtherExpensesAmt | 0 | 300312 |
| IRS990/CYOtherRevenueAmt | 0 | 2549 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 194734 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -14637 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 55137 |
| IRS990/CYTotalExpensesAmt | 0 | 355449 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 340812 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 79945 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 88488 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 3466 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 1326 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 4792 |
| IRS990/Desc | 0 | The organizaion produces a series of musical cultural events designed to promote, support and preserve the musical culture and history of jazz in the City of Charleston and to educate the public regarding this musical tradition and history. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 6 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 122541 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 3854 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 3854 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 55130 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 55130 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 10434 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 70300 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 80734 |
| 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 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 8.00 |
| 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/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | 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/PersonNm | 0 | Charlton Singleton |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | John Oden |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Mark Sterbank |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Clay Grayson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Nathan Koci |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Charlie Sneed |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Leah M Suarez |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Susan Dunn |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 7875 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 2725 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 48150 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| 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/TitleTxt | 0 | Artistic Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Advising Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Advising Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Advising Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Advising Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Executive Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | President |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2008 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 342424 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 3886 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 1671 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 1671 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 4425 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 4425 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 335 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 185 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 345 |
| IRS990/InterestGrp/TotalAmt | 0 | 345 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 4988 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 7634 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 20 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 20 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 74 |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 22601 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 22625 |
| IRS990/IRPDocumentCnt | 0 | 39 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 16619 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 14428 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 9786 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 26405 |
| IRS990/LegalDomicileStateCd | 0 | SC |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | To cultivate an inspiring, professional and health environment for musicians and audience members in the Charleston area through support of and education regarding the vibrant and creative jazz culture and tradition. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 19950 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 19213 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -55477 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -70114 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2274 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 2274 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoncashContributionsAmt | 0 | 450 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 44362 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 21422 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 65784 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 46467 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 11408 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 57875 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Production costs |
| IRS990/OtherExpensesGrp/Desc | 1 | Videography archiving |
| IRS990/OtherExpensesGrp/Desc | 2 | Hospitality costs |
| IRS990/OtherExpensesGrp/Desc | 3 | Supplies and other expe |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 12657 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 3950 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 1303 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 175 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 12657 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 3950 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 1303 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 175 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 21854 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 22940 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Other miscellaneous re |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 275 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 275 |
| IRS990/OtherRevenueTotalAmt | 0 | 275 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 50450 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 50450 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 4687 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 4687 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Leah Suarez |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 711130 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Jazz artists performan |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 194734 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 194734 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 182175 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 242 |
| IRS990/PYOtherExpensesAmt | 0 | 331852 |
| IRS990/PYOtherRevenueAmt | 0 | 4262 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 219513 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -13603 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 87943 |
| IRS990/PYTotalExpensesAmt | 0 | 419795 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 406192 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt | 0 | 3920 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -14637 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 1 |
| IRS990/RevenueAmt | 0 | 194734 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | -55477 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | -70114 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 20000 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 20223 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 143509 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 182100 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 107370 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 81256 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 39200 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 553435 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 198895 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 217078 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 199613 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 135355 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 60591 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 811532 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 1364967 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 342404 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 399178 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 306983 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 216611 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 99791 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 1364967 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 342404 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 399178 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 306983 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 216611 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 99791 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 1364967 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 0 | 22625 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 0 | Archive documents |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd | 0 | C |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 9786 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 16619 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 26405 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 6897 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 14118 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 1925 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Checking deficit balance |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Payroll tax liabilities |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | Other refundable liabilities |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 9786 |
| IRS990ScheduleD/TotalBookValueProgramRltdAmt | 0 | 22625 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 22940 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Copies of the Form 990 are presented to the governing board for review and questions. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Annually members of the governing body are questioned to see if they have any conflicts of interest and the responses are noted in the minutes of that meeting. As a normal course of business during board meetings, inquiries are regulary made to determine whether any board member or officer has a conflict of interest with respect to any proposed business or matter before the board. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Compensation is reviewed periodically, but no less frequently than annually, by those members of the Board of Directors who do not receive compensation from JAC in order to assess the reasonableness of compensation from JAC to any person. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | All documents are maintained in the administrative office and are made available upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Other fees for services: Program service expenses 70300. Management and general expenses 10434. Fundraising expenses 0. Total expenses 80734. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part IX, line 11g |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 66272 |
| IRS990/TotalAssetsEOYAmt | 0 | 60527 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 66272 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 60527 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 143509 |
| IRS990/TotalEmployeeCnt | 0 | 6 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 232908 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 122541 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 355449 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 121749 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 130641 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 121749 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 130641 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -55477 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -70114 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 122541 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 194734 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 58750 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 295 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 197008 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 340812 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 150 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 66272 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 60527 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 3764 |
| IRS990/TravelGrp/TotalAmt | 0 | 3764 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | charlestonjazz.com |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2015-11-30 17:44:51Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Leah M Suarez |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Pres/Exec Director |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8438139847 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-11-17 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | JAZZ ARTISTS OF CHARLESTON |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | JAZZ |
| ReturnHeader/Filer/EIN | 0 | 830504523 |
| ReturnHeader/Filer/PhoneNum | 0 | 8438139847 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | PO BOX 21756 |
| ReturnHeader/Filer/USAddress/City | 0 | CHARLESTON |
| ReturnHeader/Filer/USAddress/State | 0 | SC |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 29413 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 261557391 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | Luciano Roberts & Kent LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | 1037 Chuck Dawley Blvd G201 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | Mt Pleasant |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | SC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 29464 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8433888601 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Ray L Roberts |
| ReturnHeader/ReturnTs | 0 | 2014-11-17T17:16:51-06:00 |
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Displayed year
2013 • Form 990Detailed filing. Detailed filing data is available for this year.