2024-05-15T10:01:17-05:00 2023-06-30 271155496 ROBERT LEE & ASSOCIATES LLP 999 W TAYLOR STREET STE A SAN JOSE CA 95126 990 2022-07-01 237023900 COMMUNITY SCHOOL OF MUSIC AND ARTS COMM 6509176800 230 SAN ANTONIO CIRCLE MOUNTAIN VIEW CA 94040 ADRIANA MARCIAL EXECUTIVE DIRECTOR 6509176800 2024-05-13 1 ADRIANA MARCIAL 999009999 0 X NICHOLAS PETERSEN P01274743 4088556770 0 AAL1 IAL1 2022 2023-04-26 12:10:37Z ADRIANA MARCIAL 230 SAN ANTONIO CIRCLE MOUNTAIN VIEW CA 94040 8043087 0 X WWW.ARTS4ALL.ORG X 1969 CA ENHANCE QUALITY OF LIFE BY ENGAGING THE COMMUNITY IN HIGH-QUALITY ARTS AND MUSIC EDUCATION. 20 20 225 100 0 0 2638521 1476226 5373796 6178516 77510 74579 394960 223810 8484787 7953131 390908 379984 0 0 5432719 5855973 0 0 332183 1527073 1674707 7350700 7910664 1134087 42467 18655224 20562325 2485554 4241404 16169670 16320921 X CSMA INSPIRES EXCELLENCE THROUGH ART AND MUSIC EDUCATION FOR PEOPLE OF ALL AGES AND ABILITIES. 0 0 4149019 127975 2595098 MUSIC:THE SCHOOL OFFERS PRIVATE MUSIC LESSONS, CLASSES, ENSEMBLES, WORKSHOPS/CAMPS, AND MASTER CLASSES FOR NEARLY 1,900 STUDENTS, TAUGHT BY A DISTINGUISHED, INTERNATIONAL FACULTY OF 71 ON OVER 15 INSTRUMENTS. THE SCHOOL ALSO OFFERS A WIDE VARIETY OF CONCERTS AND LECTURES IN TATEUCHI HALL. CORPORATE ARTS PROGRAM: THE CORPORATE ARTS PROGRAM OFFERS QUALITY MUSIC LESSONS DIRECTLY TO EMPLOYEES DURING THE WORKDAY, GIVING THEM THE OPPORTUNITY TO RECHARGE, REFOCUS AND RE-ENERGIZE THROUGH A CREATIVE EXPERIENCE. 2152955 124034 1892471 IN-SCHOOL:THE SCHOOL OFFERS AWARD-WINNING IN-SCHOOL PROGRAMS (ART4SCHOOLS AND MUSIC4SCHOOLS), REACHING NEARLY 22,000 STUDENTS AT 56 SCHOOLS IN SAN MATEO AND SANTA CLARA COUNTIES WITH A SEQUENTIAL, STANDARDS-BASED, AND COMPREHENSIVE CURRICULUM, CSMA RAISES FUNDS TO SUBSIDIZE PROGRAMS AT SCHOOLS SERVING STUDENTS AT HIGH RISK OF ACADEMIC FAILURE. THE PROGRAMS' REACH IS EXTENDED BY AFTER SCHOOL ART CLUBS AND MUSIC PROGRAMS.THE ART4SCHOOLS CURRICULUM DEVELOPS TECHNICAL SKILLS AND AN UNDERSTANDING OF THE LANGUAGE OF ART WHILE ALSO TEACHING APPRECIATION AND CULTURAL UNDERSTANDING OF ART AND ITS HISTORY. END-OF-THE-YEAR EXHIBITS PRESENT THOUSANDS OF PIECES OF STUDENT ART.THE MUSIC4SCHOOLS PROGRAM TEACHES SINGING, CREATIVE MOVEMENT, INSTRUMENTS, MUSIC APPRECIATION, AND CULTURAL UNDERSTANDING OF MUSIC AND ITS ORIGINS. IN ADDITION, STUDENTS HAVE THE OPPORTUNITY TO PARTICIPATE IN AN INSTRUMENTAL MUSIC PROGRAM DURING SCHOOL HOURS AND/OR AFTER SCHOOL. END-OF-THE-YEAR CHORAL AND INSTRUMENTAL MUSIC PERFORMANCES LET CHILDREN SHARE WHAT THEY HAVE LEARNED BEFORE A LIVE AUDIENCE. 951854 127975 1713394 ART SCHOOL:THE SCHOOL PROVIDES ON-SITE ART INSTRUCTION, INCLUDING WEEKLY CLASSES, VACATION CAMPS AND SPECIAL WORKSHOPS. ANNUALLY, NEARLY 1,300 CHILDREN, YOUTH, TEENS, AND ADULTS RECEIVE INSTRUCTION IN A VARIETY OF DISCIPLINES, INCLUDING DRAWING, PAINTING, PRINTMAKING, SCULPTURE, MULTIMEDIA COMPOSITION, ANIMATION, AND FOLK ARTS. VACATION CAMPS FOR CHILDREN IN GRADES K-8 OFFER FUN AND CREATIVE ART CLASSES IN A SAFE AND SUPPORTIVE ATMOSPHERE. THE SCHOOL ALSO OFFERS EXHIBITIONS AND ART LECTURES IN MOHR GALLERY.CORPORATE ARTS PROGRAM: THE CORPORATE ARTS PROGRAM OFFERS QUALITY ART CLASSES DIRECTLY TO EMPLOYEES DURING THE WORKDAY GIVING THEM THE OPPORTUNITY TO RECHARGE, REFOCUS AND RE-ENERGIZE THROUGH A CREATIVE EXPERIENCE. THE SCHOOL PROVIDES FREE PUBLIC PERFORMANCES AND GALLERY EXHIBITIONS ONSIGHT AT THE FINN CENTER YEAR-ROUND. THE SCHOOL'S COMMUNITY CONCERT SERIES INCLUDES DIVERSE PERFORMANCES AND EVENTS BY STANFORD LIVE, CSMA MERIT SCHOLARS, FACULTY, AND PROFESSIONAL MUSICIANS. EXHIBITIONS IN THE MOHR GALLERY SHOWCASE EMERGING AND ESTABLISHED VISUAL ARTISTS WITH ARTIST TALKS, RECEPTIONS AND HANDS-ON WORKSHOPS. IN ADDITION, CSMA PARTICIPATES IN A NUMBER OF COMMUNITY OUTREACH EVENTS ANNUALLY PROVIDING FREE HANDS-ON ART ACTIVITIES, INFO BOOTHS AND PUBLIC PERFORMANCES AND EXHIBITIONS AT LOCAL FAIRS AND FESTIVALS AND OTHER PUBLIC VENUES (E.G. HOSPITALS BUSINESSES ETC.) 7253828 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 0 0 1 0 0 1 1 1 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 41 0 1 225 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 20 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X LAUREN FLETCHER 6509176800 230 SAN ANTONIO CIRCLE MOUNTAIN VIEW CA 94040 SUYUN KIM SECRETARY 5.00 X X 0 0 0 SOHI SOHN CHAIR 5.00 X X 0 0 0 SHARMILA ACHARYA VICE CHAIR 5.00 X X 0 0 0 JAMES SANDSTROM FINANCE COMMITTEE CHAIR 5.00 X X 0 0 0 MIKE COUCH DIRECTOR 1.00 X 0 0 0 JUDY CRATES DIRECTOR 1.00 X 0 0 0 JOHN D'AMBROSIO DIRECTOR 1.00 X 0 0 0 JULIETTE FARACO DIRECTOR 1.00 X 0 0 0 LLOYD HOLMS DIRECTOR 1.00 X 0 0 0 BRUCE HUMPHREY DIRECTOR 1.00 X 0 0 0 MANDY LAU DIRECTOR 1.00 X 0 0 0 JOHN J MILLER JR DIRECTOR 1.00 X 0 0 0 LYNN MILLER DIRECTOR 1.00 X 0 0 0 ROBERT REAY DIRECTOR 1.00 X 0 0 0 CAROLYN STUART DIRECTOR 1.00 X 0 0 0 SUCHITRA SUBRAHMANYAN DIRECTOR 1.00 X 0 0 0 JINLIN WANG DIRECTOR 1.00 X 0 0 0 SEAN WILKINSON DIRECTOR 1.00 X 0 0 0 PETER LANDSBERGER DIRECTOR 1.00 X 0 0 0 LEE TAVROW DIRECTOR 1.00 X 0 0 0 JANIS ZINN DIRECTOR 1.00 X 0 0 0 VICKIE SCOTT GROVE EXECUTIVE DIRECTOR 40.00 X 191545 0 2965 LAUREN FLETCHER CFO 40.00 X 137932 0 2000 CHWEE DOREEN LEE HR MANAGER 40.00 X 117682 0 1689 447159 0 6654 3 0 1 0 0 127815 141209 1207202 43365 1476226 TUITION AND FEES 611610 6178516 6178516 6178516 74579 74579 129600 0 129600 129600 129600 127545 127815 89956 37589 37589 MISC REVENUE 611600 56621 56621 56621 7953131 6178516 0 298389 255950 255950 124034 124034 387414 121886 180208 85320 4789790 4624127 5248 160415 292116 268591 6199 17326 386653 357951 10422 18280 52262 52262 72913 45051 19873 7989 73072 58458 14614 66402 33319 16647 16436 123606 119906 2450 1250 14014 14014 372088 362454 6021 3613 FACILITY EXPENSE 560224 544448 9860 5916 BANK FEES 126346 125082 346 918 PROGRAM SUPPLIES 114866 114866 OUTSIDE SERVICES 81891 81891 17023 15814 1103 106 7910664 7253828 324653 332183 1642774 1950470 760728 383567 316500 195390 291316 59148 116086 98480 18105520 4560415 13876537 13545105 1651283 1806681 0 2523484 18655224 20562325 603461 402221 1176273 1199778 202696 100000 503124 0 0 2539405 2485554 4241404 X 14660638 14770596 1509032 1550325 16169670 16320921 18655224 20562325 X 42467 108784 149716 -149716 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1160942 155398 -72266 1244074 1424329 -263387 1160942 1094579 406337 -76587 1424329 1129005 24201 -58627 1094579 1148742 39627 -59364 1129005 0.59833 0.40167 0 0 1707096 1707096 15510498 3981948 11528550 663388 501919 161469 224538 76548 147990 13545105 OPERATING ROU ASSET 2523484 2523484 SHORT TERM LEASE LIABILITY 98555 LONG TERM LEASE LIABILITY 2440850 2539405 X 7831649 108784 149718 258502 7573147 379984 379984 7953131 7680398 149718 149718 7530680 379984 379984 7910664 PART V, LINE 4: FUNDS ESTABLISHED FOR PURPOSE OF THE EARNINGS AVAILABLE FOR GENERAL OPERATING COSTS INCLUDING FACULTY PROFESSIONAL DEVELOPMENT AND FOR STUDENT FINANCIAL AID. PART X, LINE 2: THE SCHOOL EVALUATES ITS UNCERTAIN TAX POSITIONS AND WILL RECOGNIZE A LOSS CONTINGENCY WHEN IT IS PROBABLY THAT A LIABILITY HAS BEEN INCURRED AS OF THE DATE OF THE FINANCIAL STATEMENTS AND THE AMOUNT OF THE LOSS CAN BE REASONABLY ESTIMATED. THE AMOUNT RECOGNIZED IS SUBJECT TO ESTIMATE AND MANAGEMENT JUDGMENT WITH RESPECT TO THE LIKELY OUTCOME OF EACH UNCERTAIN TAX POSITION. THE AMOUNT THAT IS ULTIMATELY SUSTAINED FOR AN INDIVIDUAL UNCERTAIN TAX POSITION OR FOR ALL UNCERTAIN TAX POSITIONS IN THE AGGREGATE COULD DIFFER FROM THE AMOUNT RECOGNIZED. AS OF JUNE 30, 2023, MANAGEMENT DID NOT IDENTIFY AND UNCERTAIN TAX POSITIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS RECORDED IN THE AUDITED FINANCIAL STATEMENTS AS NET OF REVENUES 379,984. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS RECORDED IN THE AUDITED FINANCIAL STATEMENTS AS NET OF REVENUES 379,984. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 CSMA PUBLISHES A CATALOG THREE TIMES A YEAR WITH CLASS OFFERINGS. THE NON-DISCRIMINATION POLICY IS INCLUDED IN THE CATALOG. THE SCHOOL ALSO LISTS NON-DISCRIMINATION POLICY 1) ON THE WEBSITE UNDER POLICIES, AND 2) ON THE BACK OF ALL REGISTRATION FORMS. SCHEDULE E, PART I, LINE 4 STUDENTS VOLUNTEER THEIR ETHNICITY ON THE STUDENT QUESTIONAIRE AND THE SCHOOL CAPTURES THE DATA. THE SCHOOL DOES NOT REQUIRE STUDENTS, STAFF OR FACULTY TO PROVIDE ETHNICITY. SCHEDULE E, PART I, LINE 6 THE ORGANIZATION RECEIVED FUNDING FROM CITY OF MOUNTAIN VIEW AND THE CALIFORNIA ARTS COUNCIL. MENLO CIRCUS CLUB GALA 255360 127815 127545 36791 15176 26016 4650 7322 255360 127815 127545 36791 15176 26016 4650 7322 89955 37590 1 RYAN ELEMENTARY STEAM ACADEMY (ALUM ROCK UNION SCHOOL DISTRICT) 1241 MCGINNESSE AVE SAN JOSE CA 95127 GOVERNMENT 5255 0 COST TO SUPPORT MUSIC AND ARTS EDUCATION IN SCHOOLS LEAD ELEMENTARY SCHOOL (SAN MATEO FOSTER CITY SCHOOL DISTRICT) 949 OCEAN VIEW AVE SAN MATEO CA 94401 GOVERNMENT 5550 0 COST TO SUPPORT MUSIC AND ARTS EDUCATION IN SCHOOLS LYNDALE ELEMENTARY SCHOOL (ALUM ROCK UNION SCHOOL DISTRICT) 13901 NORDYKE DR SAN JOSE CA 95127 GOVERNMENT 5610 0 COST TO SUPPORT MUSIC AND ARTS EDUCATION IN SCHOOLS FIESTA GARDENS INT'L SCHOOL PTA 1001 BERMUDA DR SAN MATEO CA 94403 GOVERNMENT 6715 0 COST TO SUPPORT MUSIC AND ARTS EDUCATION IN SCHOOLS TAFT ELEMENTARY SCHOOL 903 TENTH AVE REDWOOD CITY CA 94063 GOVERNMENT 7000 0 COST TO SUPPORT MUSIC AND ARTS EDUCATION IN SCHOOLS HUBBARD MEDIA ARTS ACADEMY (ALUM ROCK UNION SCHOOL DISTRICT) 903 TENTH AVE SAN JOSE CA 95127 GOVERNMENT 7447 0 COST TO SUPPORT MUSIC AND ARTS EDUCATION IN SCHOOLS ADELANTE ACADEMY (ALUM ROCK UNION SCHOOL DISTRICT) 2999 RIDGEMONT AVENUE SAN JOSE CA 95127 GOVERNMENT 8156 0 COST TO SUPPORT MUSIC AND ARTS EDUCATION IN SCHOOLS GARFIELD COMMUNITY SCHOOL (REDWOOD CITY SCHOOL DISTRICT) 750 BRADFORD STREET REDWOOD CITY CA 94063 GOVERNMENT 11000 0 COST TO SUPPORT MUSIC AND ARTS EDUCATION IN SCHOOLS MVWSD PRESCHOOL PROGRAM 1859 LATHAM STREET MOUNTAIN VIEW CA 94041 GOVERNMENT 28400 0 COST TO SUPPORT MUSIC AND ARTS EDUCATION IN SCHOOLS MOUNTAIN VIEW-WHISMAN SCHOOL DISTRICT (MVWSD) 1400 MONTECITO AVENUE MOUNTAIN VIEW CA 94043 GOVERNMENT 129008 0 COST TO SUPPORT MUSIC AND ARTS EDUCATION IN SCHOOLS 10 0 FINANCIAL AID - ON SITE 85 96419 FMV DIRECT CREDIT TO STUDENT ACCOUNT SUMMER HONORS 54 27615 FMV DIRECT CREDIT TO STUDENT ACCOUNT PART I, LINE 2: IN KEEPING WITH THE CSMA MISSION OF ACCESSIBILITY AND OUR COMMITMENT TO "ARTS FOR ALL!", CSMA PROVIDES TUITION ASSISTANCE FOR CHILDREN STUDYING AT CSMA. CSMA REQUESTS A WRITTEN APPLICATION INCLUDING RECENT TAX RETURNS OR FREE AND REDUCED PRICE SCHOOL MEALS LETTER FROM EACH FAMILY APPLYING FOR REDUCED FEES. USING THE FAMILY INCOME AS REFLECTED ON THE TAX FORM AND THE NUMBER OF DEPENDENTS, CSMA DETERMINS ELIGIBILITY AND THE AMOUNT OF AWARD BASED ON FEDERAL HUD INCOME LIMITS FOR FREE SCHOOL LUNCHES AND HEALTH CARE. THE PERCENTAGE OF TUITION ASSISTANCE PROVIDED BY CSMA RANGES FROM 40% TO 80% BASED ON LEVELS OF INCOME AND NUMBER OF DEPENDENTS. 1 X X X 0 0 0 0 0 0 0 0 0 VICKIE SCOTT GROVE EXECUTIVE DIRECTOR 191545 0 0 0 0 0 0 0 2965 0 194510 0 0 0 THE ROGERS FAMILY TRUST FAMILY TRUST OF A FORMER BOARD MEMBER PURCHASE OF LAND FOR SCHOOL USE X 1700000 100000 0 1 1 100000 X 1 1275 FMV X 2 10375 FMV X GALA AUCTION 8 28015 FMV 0 1 1 PART I, COLUMN (B): THE NUMBER REPRESENTS THE NUMBER OF CONTRIBUTORS, NOT THE NUMBER OF ITEMS CONTRIBUTED. PART I, LINE 32B: MORGAN STANLEY IS BROKER THAT RECEIVES OUR STOCK DONATIONS. THEY SELL THE STOCK DONATIONS AND GIVE CSMA A CHECK FORM 990, PART VI, SECTION B, LINE 11B THE BOARD WILL RECEIVE ACCESS TO REVIEW THE RETURN THROUGH A SECURE BOARD AREA ON THE SCHOOL'S WEBSITE PRIOR TO SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD HAS IMPLEMENTED CONFLICT OF INTEREST ANNUAL DISCLOSURE STATEMENTS. THE EXECUTIVE COMMITTEE REVIEWED THE POLICY TO CONSIDER THE LEVEL OF COMPLIANCE WITH THE POLICY, AND WHETHER THE POLICY SHOULD BE MODIFIED AND IMPROVED. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD MEET AND REVIEWED DATA FROM THE COMPENSATION & BENEFITS SURVEY FOR NORTHERN CALIFORNIA PRODUCED BY THE CENTER FOR NONPROFIT MANAGEMENT FOR THE EXECUTIVE DIRECTOR POSITION COMPARING COMPENSATION FOR ORGANIATIONS WITH SIMILAR SIZED BUDGETS. FORM 990, PART VI, SECTION C, LINE 18 THESE DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. IN ADDITION FORM 990 AND AUDITED FINANCIAL STATEMENTS IS AVAILABLE ON THE ORGANIZATION'S WEBSITE. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: IN KIND -149,716. FORM 990, PART XII, LINE 2C THE ORGANIZATION MAINTAINS AN AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY OVER THE ANNUAL AUDIT OVER THE FINANCIAL STATEMENTS. FOR THE FISCAL YEAR, THE AUDIT COMMITTEE SELECTED A NEW AUDIT FIRM.