Civic Intelligence

Coronado Junior Arts League

EIN 93-1448813 • 501(c)3 • Coronado, CA

Pub. 78 Eligible990-N Coverage

Profile

Our mission is to create a center of excellence for youth theater and performing arts in coronado. By partnering with local organizations and industry professionals, we aim to inspire creativity, foster community engagement, and elevate the arts, helping young performers thrive in a supportive and dynamic environment.

1320 Ynez Place 182090Coronado, CA 92118

cjal.org

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.20x

Higher debt load relative to assets than 83% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

66th percentile

0.01x

Higher debt load relative to revenue than 66% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

50th percentile

1.7%

Higher net margin than 50% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

92nd percentile

$40,000

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 17.8% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Assets

$5,603

No earlier filing loaded for comparison.

Liabilities

$1,130

No earlier filing loaded for comparison.

Net Assets

$4,473

No earlier filing loaded for comparison.

Revenue

$224,657

No earlier filing loaded for comparison.

Expenses

$220,899

No earlier filing loaded for comparison.

Net Income

$3,758

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

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

$6.0K$4.0K$2.0K$0Assets 2024: $5,603Liabilities 2024: $1,130Net Assets 2024: $4,4732024

Highlighted filing

2024

Assets$5,603
Liabilities$1,130
Net Assets$4,473

Operations Trend

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

$300K$200K$100K$0Revenue 2024: $224,657Expenses 2024: $220,899Net Income 2024: $3,7582024

Highlighted filing

2024

Revenue$224,657
Expenses$220,899
Net Income$3,758

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 24, 2025
Return Version
2024v5.2
Gross Receipts
$224,657
Mission and Program Overview

Mission

Our mission is to create a center of excellence for youth theater and performing arts in coronado. By partnering with local organizations and industry professionals, we aim to inspire creativity, foster community engagement, and elevate the arts, helping young performers thrive in a supportive and dynamic environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$4,203-
Total Assets$0$5,603▲ $5,603
Other Assets Total$0$1,400▲ $1,400
Liabilities
Accounts Payable and Accrued Expenses-$1,130-
Total Liabilities$0$1,130▲ $1,130
Net Assets / Fund Balance
Net Assets Without Donor Restrictions-$4,473-
Total Net Assets Fund Balance$0$4,473▲ $4,473
Total Liabilities and Net Assets / Fund Balance$0$5,603▲ $5,603

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$1,400--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Catherine BakerChairPT$40,000$40,000
Corinne LottTreasurer/CFOPT$40,000$40,000

Board Members and Trustees

NameTitle
Robin WhittakerBoard Member
Michael BakerSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$171,311
Program Service Revenue
$52,452
Investment Income
$894
Other Revenue
$0
All Other Contributions
$141,311
Change in Net Assets
$3,758
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$150,999
Other Expenses$69,900
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$76,000$4,000-$80,000
Other Employee Benefits$61,040$3,213-$64,253
Fees for Services Other$36,033--$36,033
Payroll Taxes$6,409$337-$6,746
Fees for Services Legal$1,467--$1,467
All Other Expenses$896--$896
Other Expenses$545--$545
Total Functional Expenses$213,349$7,550$0$220,899
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
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
Yes
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 organization's form 990 is prepared by external accountants based on information provided by management. A draft of the return is reviewed by the board of directors. Once the review is complete, the final form 990 is provided to all voting members of the governing body prior to filing.

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

The organization requires all interested persons to disclose actual or potential conflicts of interest as they arise, including financial interests, self-dealing transactions, or other conflicts. Disclosures must be made to the board chair or relevant committee and are documented for review. Each interested person is also required to complete an annual conflict of interest disclosure form. When a potential conflict is identified, the disinterested members of the board or an authorized committee evaluate all material facts to determine whether a conflict exists. If a conflict is found, the interested person may present information but must recuse themselves from deliberations and voting on the matter. The board or committee then considers alternatives and determines whether the transaction is in the organization's best interest, fair, and reasonable. Transactions involving actual conflicts require approval by a majority of disinterested directors. Additional procedures are followed if the transaction qualifies as self-dealing under applicable law.

Form 990, Part VI, Section B, Line 15

The board periodically reviews and approves the compensation, including benefits, paid by the organization to the chair, president, chief executive officer, treasurer, chief financial officer, and any other persons with comparable powers, duties, or responsibilities. This review occurs at hiring, upon extension or renewal of employment terms, and whenever compensation is modified, unless the modification applies uniformly to all employees. The board ensures that compensation is just and reasonable at each review.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents and conflict of interest policy available upon request.

Filing and Contact Details

Filer

Filer Name
Coronado Junior Arts League
EIN
93-1448813
Phone
6195227342
Address
1320 YNEZ PLACE 182090, CORONADO, CA 92118

Signing Officer

Name
Corinne Lot
Title
CFO
Phone
6195227342
Signed
2025-10-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Corinne Lott
Formed
2023
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
2
Employees
2
Volunteers
120

Preparer

Firm
Eisner Advisory Group LLC
Address
4225 EXECUTIVE SQUARE SUITE 1150, LA JOLLA, CA 92037
Preparer
Amber Preusser
Phone
8585589200
Supplemental Narrative

Additional Explanations

Part I, Line 1 and Part III, Line 1

Our mission is to create a center of excellence for youth theater and performing arts in coronado. By partnering with local organizations and industry professionals, we aim to inspire creativity, foster community engagement, and elevate the arts, helping young performers thrive in a supportive and dynamic environment.

Form 990, Part III, Line 2

Our nonprofit youth theater provides a dynamic range of performing arts opportunities through high-quality classes and fully staged productions. We offer instruction in acting, singing, dancing, and technical theater, led by experienced industry professionals. Throughout the year, students participate in musicals, plays, and showcases that build confidence, creativity, and teamwork. Our programs are designed to be inclusive and accessible, fostering a lifelong appreciation for the arts within the community.

Form 990, Part IX, Line 11G

Outside contract services: program service expenses 5,700. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,700. Professional fees: program service expenses 30,333. Management and general expenses 0. Fundraising expenses 0. Total expenses 30,333.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OUR MISSION IS TO CREATE A CENTER OF EXCELLENCE FOR YOUTH THEATER AND PERFORMING ARTS IN CORONADO. BY PARTNERING WITH LOCAL ORGANIZATIONS AND INDUSTRY PROFESSIONALS, WE AIM TO INSPIRE CREATIVITY, FOSTER COMMUNITY ENGAGEMENT, AND ELEVATE THE ARTS, HELPING YOUNG PERFORMERS THRIVE IN A SUPPORTIVE AND DYNAMIC ENVIRONMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OUR NONPROFIT YOUTH THEATER PROVIDES A DYNAMIC RANGE OF PERFORMING ARTS OPPORTUNITIES THROUGH HIGH-QUALITY CLASSES AND FULLY STAGED PRODUCTIONS. WE OFFER INSTRUCTION IN ACTING, SINGING, DANCING, AND TECHNICAL THEATER, LED BY EXPERIENCED INDUSTRY PROFESSIONALS. THROUGHOUT THE YEAR, STUDENTS PARTICIPATE IN MUSICALS, PLAYS, AND SHOWCASES THAT BUILD CONFIDENCE, CREATIVITY, AND TEAMWORK. OUR PROGRAMS ARE DESIGNED TO BE INCLUSIVE AND ACCESSIBLE, FOSTERING A LIFELONG APPRECIATION FOR THE ARTS WITHIN THE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S FORM 990 IS PREPARED BY EXTERNAL ACCOUNTANTS BASED ON INFORMATION PROVIDED BY MANAGEMENT. A DRAFT OF THE RETURN IS REVIEWED BY THE BOARD OF DIRECTORS. ONCE THE REVIEW IS COMPLETE, THE FINAL FORM 990 IS PROVIDED TO ALL VOTING MEMBERS OF THE GOVERNING BODY PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION REQUIRES ALL INTERESTED PERSONS TO DISCLOSE ACTUAL OR POTENTIAL CONFLICTS OF INTEREST AS THEY ARISE, INCLUDING FINANCIAL INTERESTS, SELF-DEALING TRANSACTIONS, OR OTHER CONFLICTS. DISCLOSURES MUST BE MADE TO THE BOARD CHAIR OR RELEVANT COMMITTEE AND ARE DOCUMENTED FOR REVIEW. EACH INTERESTED PERSON IS ALSO REQUIRED TO COMPLETE AN ANNUAL CONFLICT OF INTEREST DISCLOSURE FORM. WHEN A POTENTIAL CONFLICT IS IDENTIFIED, THE DISINTERESTED MEMBERS OF THE BOARD OR AN AUTHORIZED COMMITTEE EVALUATE ALL MATERIAL FACTS TO DETERMINE WHETHER A CONFLICT EXISTS. IF A CONFLICT IS FOUND, THE INTERESTED PERSON MAY PRESENT INFORMATION BUT MUST RECUSE THEMSELVES FROM DELIBERATIONS AND VOTING ON THE MATTER. THE BOARD OR COMMITTEE THEN CONSIDERS ALTERNATIVES AND DETERMINES WHETHER THE TRANSACTION IS IN THE ORGANIZATION'S BEST INTEREST, FAIR, AND REASONABLE. TRANSACTIONS INVOLVING ACTUAL CONFLICTS REQUIRE APPROVAL BY A MAJORITY OF DISINTERESTED DIRECTORS. ADDITIONAL PROCEDURES ARE FOLLOWED IF THE TRANSACTION QUALIFIES AS SELF-DEALING UNDER APPLICABLE LAW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD PERIODICALLY REVIEWS AND APPROVES THE COMPENSATION, INCLUDING BENEFITS, PAID BY THE ORGANIZATION TO THE CHAIR, PRESIDENT, CHIEF EXECUTIVE OFFICER, TREASURER, CHIEF FINANCIAL OFFICER, AND ANY OTHER PERSONS WITH COMPARABLE POWERS, DUTIES, OR RESPONSIBILITIES. THIS REVIEW OCCURS AT HIRING, UPON EXTENSION OR RENEWAL OF EMPLOYMENT TERMS, AND WHENEVER COMPENSATION IS MODIFIED, UNLESS THE MODIFICATION APPLIES UNIFORMLY TO ALL EMPLOYEES. THE BOARD ENSURES THAT COMPENSATION IS JUST AND REASONABLE AT EACH REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OUTSIDE CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 5,700. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,700. PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 30,333. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30,333.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 1 AND PART III, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART III, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd01
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt00
IRS990/TotalAssetsEOYAmt05603
IRS990/TotalAssetsGrp/BOYAmt00
IRS990/TotalAssetsGrp/EOYAmt05603
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0171311
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07550
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0213349
IRS990/TotalFunctionalExpensesGrp/TotalAmt0220899
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt01130
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt01130
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04473
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0213349
IRS990/TotalProgramServiceRevenueAmt052452
IRS990/TotalReportableCompFromOrgAmt080000
IRS990/TotalRevenueGrp/ExclusionAmt0894
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt052452
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0224657
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0120
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05603
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/USAddress/AddressLine1Txt01320 YNEZ PLACE 182090
IRS990/USAddress/CityNm0CORONADO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092118
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0HTTPS://WWW.CJAL.ORG/
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CORINNE LOT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/PhoneNum06195227342
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CORONADO JUNIOR ARTS LEAGUE
ReturnHeader/Filer/BusinessNameControlTxt0CORO
ReturnHeader/Filer/EIN0931448813
ReturnHeader/Filer/PhoneNum06195227342
ReturnHeader/Filer/USAddress/AddressLine1Txt01320 YNEZ PLACE 182090
ReturnHeader/Filer/USAddress/CityNm0CORONADO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092118
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0871353108
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EISNER ADVISORY GROUP LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04225 EXECUTIVE SQUARE SUITE 1150
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LA JOLLA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092037
ReturnHeader/PreparerPersonGrp/PhoneNum08585589200
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0AMBER PREUSSER
ReturnHeader/ReturnTs02025-11-05T14:12:27-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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