Civic Intelligence

Fortissimo

EIN 91-0916534 • 501(c)3 • Seattle, WA

View Organization Page

Profile

The mission of cornish college of the arts is to provide students aspiring to become practicing artists with aneducational program of the highest possible quality, in an environment, that nurtures creativity and intellectualcuriosity, while preparing them to contribute to society as artists, citizens, and innovators.

1000 Lenora StreetSeattle, WA 98121

www.cornish.edu

Siviq Scores

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

Liabilities / Assets

61st percentile

0.37x

Higher debt load relative to assets than 61% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Liabilities / Revenue

74th percentile

0.91x

Higher debt load relative to revenue than 74% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Net Margin

24th percentile

-3.3%

Higher net margin than 24% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Top Officer Pay

58th percentile

$416,429

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Asset Growth

11th percentile

-6.8%

Faster asset growth than 11% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2024 to 2025

Revenue Growth

80th percentile

33%

Faster revenue growth than 80% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets61st percentile

Assets

Down

$72,401,541

Down $5,269,299 (-6.8%) from 2024

Liabilities

Down

$26,688,723

Down $4,457,251 (-14%) from 2024

Net Assets

Down

$45,712,818

Down $812,048 (-1.7%) from 2024

Operations
Liabilities / Revenue74th percentileNet Margin24th percentile

Revenue

Up

$29,372,906

Up $7,328,031 (+33%) from 2024

Expenses

Down

$30,328,924

Down $780,872 (-2.5%) from 2024

Net Income

Up

-$956,018

Up $8,108,903 (+89%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth11th percentile

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

$100M$50M$0Assets 2010: $65,978,902Liabilities 2010: $26,921,804Net Assets 2010: $39,057,0982010Assets 2011: $76,982,420Liabilities 2011: $30,942,457Net Assets 2011: $46,039,9632011Assets 2012: $77,868,843Liabilities 2012: $32,033,121Net Assets 2012: $45,835,7222012Assets 2013: $77,184,249Liabilities 2013: $31,133,972Net Assets 2013: $46,050,2772013Assets 2014: $77,979,915Liabilities 2014: $32,740,966Net Assets 2014: $45,238,9492014Assets 2015: $78,681,390Liabilities 2015: $26,784,247Net Assets 2015: $51,897,1432015Assets 2016: $90,348,984Liabilities 2016: $42,813,455Net Assets 2016: $47,535,5292016Assets 2017: $85,673,582Liabilities 2017: $41,754,535Net Assets 2017: $43,919,0472017Assets 2018: $82,131,957Liabilities 2018: $41,781,825Net Assets 2018: $40,350,1322018Assets 2019: $88,881,254Liabilities 2019: $32,539,481Net Assets 2019: $56,341,7732019Assets 2020: $88,112,290Liabilities 2020: $35,151,107Net Assets 2020: $52,961,1832020Assets 2021: $85,362,896Liabilities 2021: $32,206,407Net Assets 2021: $53,156,4892021Assets 2022: $87,948,379Liabilities 2022: $30,630,141Net Assets 2022: $57,318,2382022Assets 2023: $84,133,872Liabilities 2023: $29,204,844Net Assets 2023: $54,929,0282023Assets 2024: $77,670,840Liabilities 2024: $31,145,974Net Assets 2024: $46,524,8662024Assets 2025: $72,401,541Liabilities 2025: $26,688,723Net Assets 2025: $45,712,8182025

Highlighted filing

2025

Assets$72,401,541
Liabilities$26,688,723
Net Assets$45,712,818
Open 2025 Filing

Operations Trend

Revenue Growth80th percentile

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

$60M$40M$20M$0-$20MExpenses 2010: $25,485,5532010Expenses 2011: $28,810,7842011Expenses 2012: $29,981,8092012Expenses 2013: $30,656,3712013Revenue 2014: $31,979,908Expenses 2014: $33,577,245Net Income 2014: -$1,597,3372014Revenue 2015: $41,734,720Expenses 2015: $34,584,150Net Income 2015: $7,150,5702015Revenue 2016: $30,371,374Expenses 2016: $34,195,291Net Income 2016: -$3,823,9172016Revenue 2017: $28,507,606Expenses 2017: $31,322,902Net Income 2017: -$2,815,2962017Revenue 2018: $28,169,846Expenses 2018: $32,268,601Net Income 2018: -$4,098,7552018Revenue 2019: $48,087,139Expenses 2019: $31,972,540Net Income 2019: $16,114,5992019Revenue 2020: $24,088,670Expenses 2020: $27,611,419Net Income 2020: -$3,522,7492020Revenue 2021: $23,880,239Expenses 2021: $25,287,976Net Income 2021: -$1,407,7372021Revenue 2022: $29,102,387Expenses 2022: $23,583,551Net Income 2022: $5,518,8362022Revenue 2023: $22,592,962Expenses 2023: $24,625,228Net Income 2023: -$2,032,2662023Revenue 2024: $22,044,875Expenses 2024: $31,109,796Net Income 2024: -$9,064,9212024Revenue 2025: $29,372,906Expenses 2025: $30,328,924Net Income 2025: -$956,0182025

Highlighted filing

2025

Revenue$29,372,906
Expenses$30,328,924
Net Income-$956,018
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$72,401,541
Liabilities
$26,688,723
Net assets
$45,712,818
Revenue
$29,372,906
Expenses
$30,328,924
Net income
-$956,018
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$72.4$26.7$45.7$29.4$30.3$0.96
2024Detailed filing. Detailed filing data is available for this year.$77.7$31.1$46.5$22.0$31.1$9.06
2023Detailed filing. Detailed filing data is available for this year.$84.1$29.2$54.9$22.6$24.6$2.03
2022Detailed filing. Detailed filing data is available for this year.$87.9$30.6$57.3$29.1$23.6$5.52
2021Detailed filing. Detailed filing data is available for this year.$85.4$32.2$53.2$23.9$25.3$1.41
2020Detailed filing. Detailed filing data is available for this year.$88.1$35.2$53.0$24.1$27.6$3.52
2019Detailed filing. Detailed filing data is available for this year.$88.9$32.5$56.3$48.1$32.0$16.1
2018Detailed filing. Detailed filing data is available for this year.$82.1$41.8$40.4$28.2$32.3$4.10
2017Detailed filing. Detailed filing data is available for this year.$85.7$41.8$43.9$28.5$31.3$2.82
2016Detailed filing. Detailed filing data is available for this year.$90.3$42.8$47.5$30.4$34.2$3.82
2015Detailed filing. Detailed filing data is available for this year.$78.7$26.8$51.9$41.7$34.6$7.15
2014Detailed filing. Detailed filing data is available for this year.$78.0$32.7$45.2$32.0$33.6$1.60
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$77.2$31.1$46.1$30.7
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$77.9$32.0$45.8$30.0
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$77.0$30.9$46.0$28.8
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$66.0$26.9$39.1$25.5
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Aug 28, 2025
Return Version
2024v5.2
Gross Receipts
$31,104,393
Mission and Program Overview

Mission

The mission of cornish college of the arts is to provide students aspiring to become practicing artists with aneducational program of the highest possible quality, in an environment, that nurtures creativity and intellectualcuriosity, while preparing them to contribute to society as artists, citizens, and innovators.

An accredited four year college offering baccalaureate degrees in the performing and visual arts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$52,815,958$50,878,591▼ $1,937,367
Investments in Publicly Traded Securities$7,791,893$8,610,992▲ $819,099
Pledges and Grants Receivable$1,315,465$1,023,753▼ $291,712
Cash and Non-Interest-Bearing Accounts$1,787,400$461,641▼ $1,325,759
Accounts Receivable$1,917,090$333,903▼ $1,583,187
Prepaid Expenses and Deferred Charges$393,800$307,037▼ $86,763
Savings and Temporary Cash Investments$4,154$3,451▼ $703
Other Notes and Loans Receivable, Net$158,185$199▼ $157,986
Total Assets$77,670,840$72,401,541▼ $5,269,299
Other Assets Total$11,486,895$10,781,974▼ $704,921
Liabilities
Other Liabilities$13,394,849$12,609,375▼ $785,474
Unsecured Notes Loans Payable$7,593,523$7,905,213▲ $311,690
Tax Exempt Bond Liabilities$8,323,000$4,223,000▼ $4,100,000
Accounts Payable and Accrued Expenses$1,587,584$1,681,581▲ $93,997
Deferred Revenue$247,018$269,554▲ $22,536
Total Liabilities$31,145,974$26,688,723▼ $4,457,251
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$35,619,868$36,015,826▲ $395,958
Net Assets With Donor Restrictions$10,904,998$9,696,992▼ $1,208,006
Total Net Assets Fund Balance$46,524,866$45,712,818▼ $812,048
Total Liabilities and Net Assets / Fund Balance$77,670,840$72,401,541▼ $5,269,299

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$32,241,420$19,208,437$51,449,857
Land$15,778,823-$15,778,823
Equipment$1,396,320$5,490,904$6,887,224
Leasehold Improvements$1,032,701$844,764$1,877,465
Other Land Buildings$429,327$1,018,941$1,448,268
Other Assets Org$5,923,750--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$12,824,898$10,300▲ $711,877$149,760$12,892,315
2023$11,063,722$491,544▲ $1,713,563$11,291$12,824,898
2022$10,761,937$995,590▼ $264,064$13,971$11,063,722
2021$10,898,426$1,053,853▼ $771,205$26,527$10,761,937
2020$8,878,995$25,970▲ $2,424,191$26,266$10,898,426
Compensation and Service Providers
Top Officer Pay58th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Raymond Tymas-jonesPresident (thru 07/24)FT$263,964$152,465$416,429
Deborah TreenVP Finance & Budget,CFO (thru 12/24)FT$182,850$57,957$240,807
Brian HarlanProvost (thru 05/25)FT$149,870$17,081$166,951
James FalzoneAcademic Dean (thru 05/25)FT$130,250$28,065$158,315
Sydney JansenDirector of Advancement (thru 05/25)FT$146,273$9,900$156,173
Brittany HendersonDean of Student Affairs (thru 05/25)FT$113,397$11,600$124,997
Emily ParkhurstInterim President (as of 07/24)FT$114,299$8,826$123,125
Cheryl WynneInterim CFO (as of 12/24)FT$51,754-$51,754

Board Members and Trustees

NameTitle
Linda KoaChair
Marianne FrancisVice Chair
Gary FluhrerTrustee
Jeff LehmanTrustee
Lisa ScribanteTrustee
Marge LevyTrustee
Michael BartleyTrustee
Carie AntonelliTrustee (thru 07/24)
Ginny MccormickTrustee (thru 07/24)
Lori NotoTrustee (thru 07/24)
Michele SmithTrustee (thru 07/24)
Sherry RaisbeckTrustee Emeritus (thru 06/24)
Karl MoehringSecretary
Joseph RosaSecretary (thru 07/24)
Michael FortinTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Allied Universal SecuritySecurity ServicesPO BOX 31001-2374, Pasadena, CA 91110-2374$626,641
Core Education Services PbcAdmissions/enrollment Consulting201 NORTH UNION STREET SUITE 110, Alexandria, VA 22314$540,186
Faegre Drinker Biddle & Reath LLPLegal Services320 S CANAL STREET SUITE 3300, Chicago, IL 60606$440,913
Bon Apptit Management CoFood Service/meals/cateringPO BOX 417632, Boston, MA 02241-7632$300,750
Cocm Student Housing ProfessionalsStudent Housing Management1500 URBAN CENTER DRIVE SUITE 400, Birmingham, AL 35242$297,916
Revenue and Support

Revenue Composition

Contributions and Grants
$3,903,738
Program Service Revenue
$20,736,442
Investment Income
$4,685,545
Other Revenue
$47,181
All Other Contributions
$3,548,895
Change in Net Assets
$-956,018

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
Other Non Cash Contri Table1$41,111Fair Market Value (FMV)
Other Non Cash Contri Table1$5,800Fair Market Value (FMV)
Total Noncash Contributions2$46,911-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$12,965,305
Other Expenses$10,625,093
Grants and Similar Amounts Paid$6,738,526
Total Fundraising Expense$499,961
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$8,073,475$1,327,856$248,127$9,649,458
Grants to Domestic Individuals$6,575,528--$6,575,528
Fees for Services Other$1,433,672$1,442,919$47,707$2,924,298
Depreciation Depletion$2,019,797$175,635-$2,195,432
Other Employee Benefits$942,899$197,695$34,880$1,175,474
Current Officers, Directors, Trustees, and Key Employees$311,617$587,549$83,851$983,017
Interest$848,063$73,745-$921,808
Payroll Taxes$665,116$150,181$26,090$841,387
Information Technology$631,682$197,564$6,375$835,621
Occupancy$435,395$170,578$5,504$611,477
Fees for Services Legal$250,372$260,046$8,331$518,749
Office Expenses$239,594$228,081$6,936$474,611
Pension Plan Contributions$255,957$50,923$9,089$315,969
Other Expenses$174,339$54,526$1,759$230,624
Fees for Services Management$105,019$109,076$3,495$217,590
Travel$96,500$100,228$3,211$199,939
Insurance$149,839$46,864$1,512$198,215
All Other Expenses$97,611$89,410$1,499$188,520
Foreign Grants$162,998--$162,998
Advertising$69,388$69,019$2,128$140,535
Conferences and Meetings$15,346$15,939$511$31,796
Fees for Service Investment Mgmnt Fees-$19,403-$19,403
Royalties$8,239$2,577$83$10,899
Fees for Services Accounting-$8,565-$8,565
Total Functional Expenses$24,156,232$5,672,731$499,961$30,328,924
International Activity

International Summary

Offices
0
Employees
0
Spending
$162,998

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
South America - Argentina, Bolivia, Brazil, Chile, Columbia, Ecuador,ScholarshipsN/a00$49,660
East Asia and the Pacific - Australia, Brunei, Burma, Cambodia,ScholarshipsN/a00$36,120
North America - Canada and Mexico, But Not the United StatesScholarshipsN/a00$30,656
North America - Canada and Mexico, But Not the United StatesContributions ReceivedN/a00$26,656
South Asia - Afghanistan, Bangladesh, Bhutan, India, Maldives, Nepal,ScholarshipsN/a00$13,696
Europe (including Iceland & Greenland) - Albania, Andorra, Austria, BelgiumScholarshipsN/a00$6,210
Sub-saharan Africa - Angola, Benin, Botswana, Burkina Faso,ScholarshipsN/a00-
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
Lease Liability - Operating$6,887,012
Lease Liability - Financing$5,519,363
Rental Deposits$203,000

Bond Issues

BondIssuerIssuedIssue PricePurpose
AWashington Higher Education Facilities2010-12-01$20,323,000Financing and refinancing costs associated with the college's facilities

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$20,323,000-$16,100,000$202,371

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

“There are no committees that have been granted authority to act on behalf of the board.”

Form 990, Part VI, Section B, Line 11B

“The form 990 was prepared by the organizations independent cpa with information provided by management. A copy of the 990 was reviewed by the cfo and provided to the board of trustees prior to filing.”

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

“As required by the college's conflict of interest policy, board members complete an annual survey that is reviewed by the board and the officers of the college. The board's trusteeship and governance committee is responsible for oversight and enforcement of conflict of interest policies and procedures. Any potential conflicts of interest are reported to the audit committee for determination of whether a conflict of interest exists and any appropriate actions that are needed as a result. If a conflict exists, the board shall determine whether the transaction or arrangement is in cornish's best interest, then the board shall determine by a majority vote of the disinterested trustees whether to enter into the transaction or arrangement in conformity with such determination.”

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

“A subcommittee of the board of trustees annually reviews the president's performance and determines compensation. The committee utilizes peer salary surveys and other research in determining the president's salary. Documentation of the subcommittee deliberation and recommendation is held by the college's office of human resources. This process was last completed in 2024. The president annually reviews officers' performances and determines compensation. Salary surveys and other research are used in determining compensation for officers. This process was last completed in 2024.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available upon request.”

Filing and Contact Details

Filer

Filer Name
Cornish College of the Arts
EIN
91-0916534
Phone
2067265020
Address
1000 LENORA STREET, SEATTLE, WA 98121

Signing Officer

Name
Cheryl Wynne
Title
Interim CFO
Phone
2067265020
Signed
2025-08-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Emily Parkhurst
Formed
1914
Legal Domicile
Wa
Voting Board Members
9
Independent Board Members
9
Employees
571
Volunteers
65

Preparer

Firm
Cliftonlarsonallen Llp
Address
2001 16TH STREET SUITE 1700, DENVER, CO 80202
Preparer
Rebecca Dettmann CPA
Phone
3037795710
Supplemental Narrative

Financial Statement Notes

PART III, LINE 4:

“Various works of art including paintings, sketches, and prints for the education of students and for public display.”

PART V, LINE 4:

“Endowment funds are held and preserved at the fair value of the original gift with the earnings awarded as scholarship and program related activities as stipulated by the donor.”

Raw XML AppendixShowing 400 of 1,073 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/BOYAmt01587584
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01681581
IRS990/AccountsReceivableGrp/BOYAmt01917090
IRS990/AccountsReceivableGrp/EOYAmt0333903
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0AN ACCREDITED FOUR YEAR COLLEGE OFFERING BACCALAUREATE DEGREES IN THE PERFORMING AND VISUAL ARTS.
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IRS990/AdvertisingGrp/ManagementAndGeneralAmt069019
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IRS990/AdvertisingGrp/TotalAmt0140535
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IRS990/AllOtherExpensesGrp/TotalAmt0188520
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IRS990/BooksInCareOfDetail/PhoneNum02067265020
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01000 LENORA ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0SEATTLE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd098121
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt2320 S CANAL STREET SUITE 3300
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt3PO BOX 417632
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt41500 URBAN CENTER DRIVE SUITE 400
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IRS990/Desc0AN ACCREDITED FOUR-YEAR COLLEGE OFFERING BACCALAUREATE DEGREES IN THE PERFORMING AND VISUAL ARTS. 488 STUDENTS ATTENDED CORNISH COLLEGE IN THE 2024 FALL SEMESTER AND 437 STUDENTS ATTENDED IN THE 2025 SPRING SEMESTER. IN FY 2024/2025, 68 STUDENTS GRADUATED. IN ADDITION, THE EXTENSIONS PROGRAMS KNOWN AS CORNISH+, OFFERED NEW STUDIO-BASED CLASSES, YOUTH PROGRAMS AND STUDENT PERFORMANCES TO 278 PARTICIPANTS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT (THRU 07/24)
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IRS990/Form990PartVIISectionAGrp/TitleTxt2VP FINANCE & BUDGET,CFO (THRU 12/24)
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IRS990/Form990PartVIISectionAGrp/TitleTxt4PROVOST (THRU 05/25)
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IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR OF ADVANCEMENT (THRU 05/25)
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IRS990/MissionDesc0THE MISSION OF CORNISH COLLEGE OF THE ARTS IS TO PROVIDE STUDENTS ASPIRING TO BECOME PRACTICING ARTISTS WITH ANEDUCATIONAL PROGRAM OF THE HIGHEST POSSIBLE QUALITY, IN AN ENVIRONMENT, THAT NURTURES CREATIVITY AND INTELLECTUALCURIOSITY, WHILE PREPARING THEM TO CONTRIBUTE TO SOCIETY AS ARTISTS, CITIZENS, AND INNOVATORS.
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