2024-03-26T11:19:21-04:00 2023-06-30 464217936 RION SAFIER ACCOUNTING LLC 2202 ACACIA PARK DR STE 2310 LYNDHURST OH 441243854 990 2022-07-01 341410357 CLEVELAND SCHOOL OF THE ARTS BOARD OF TRUSTEES CLEV 2168389106 PO BOX 18265 CLEVELAND OH 441225683 DAVID LARUE TREASURER 2168389106 2024-03-15 true DAVID LARUE 999009999 true RION SAFIER P00506449 2163747717 2024-03-26 2022 2023-04-26 12:10:37Z FELTON THOMAS 1037948 false X WWW.FRIENDSOFCSA.ORG X 1982 OH THE MISSION IS TO CREATE AN ENVIRONMENT THAT EMPOWERS CHILDREN WITH THE OPPORTUNITY TO ACHIEVE EXCELLENCE THROUGH AN ARTS EDUCATION. 11 11 2 11 0 401351 267518 0 149578 94627 0 550929 362145 10000 0 0 185301 189840 0 157512 249827 140300 445128 330140 105801 32005 4150209 4309660 23209 30502 4127000 4279158 X THE BOARD OF TRUSTEES OF THE CLEVELAND SCHOOL OF THE ARTS IS A NONPROFIT ORGANIZATION IN PARTNERSHIP WITH THE CLEVELAND METROPOLITAN SCHOOL DISTRICT, SUPPORTING THE PUBLIC ARTS SPECIALTY SCHOOL WITH A MISSION TO CREATE AN ENVIRONMENT THAT EMPOWERS CHILDREN WITH THE OPPORTUNITY TO ACHIEVE EXCELLENCE THROUGH AN ARTS EDUCATION. false false 71117 ARTS, CULTURE & HUMANITIES PROGRAMS, GENERAL/OTHER ARTS PROGRAMS - RAISE FUNDING FOR CLASSROOM SUPPLIES, ARTISTS IN RESIDENCE, ANNUAL STUDENT PRODUCTIONS AND RECITALS, AND PARTNERSHIP PROGRAMS WITH ARTS AND EDUCTIONAL INSTITUTIONS. CULTIVATE SUPPORT AND RESOURCES FOR PRE-PROFESSIONAL TRAINING OF STUDENTS IN GRADES 9-12 STUDY IN THE FOLLOWING ARTS MAJORS: THEATRE, DANCE, CREATIVE WRITING, MUSIC (BAND, ORCHESTRA, VOCAL), VISUAL ARTS AND INTERDISCIPLINARY ARTS. 7011 ARTS, CULTURE & HUMANITIES PROGRAMS, GENERAL/OTHER ARTS DEVELOPMENT PROGRAMS - STUDENT PROGRAMS AND OTHER FUNDING FOR AREAS SUCH AS SENIOR AWARDS, SPECIAL EDUCATION, SCHOOL PSYCHOLOGIST, TECHNOLOGY AND BUILDING IMPROVEMENTS. 71117 true true false false false false false false false true true false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 2 0 true 2 true false false false false false false false false false false false false false false X 11 11 false false false false false false false true true false false false true true true false false true false false OH X CLEVELAND SCHOOL OF THE ARTS BOARD CLEVELAND SCHOOL OF THE ARTS BOARD 2168389106 PO BOX 18265 PO BOX 18265 CLEVELAND OH 441180265 KATE DUKE DEVELOPMENT 40.00 X 80000 0 0 FELTON THOMAS PRESIDENT 1.00 X X 0 0 0 DAVID LARUE TREASURER 1.00 X X 0 0 0 RICHARD ORTMEYER TRUSTEE 1.00 X 0 0 0 JEFFERY ALLEN TRUSTEE 1.00 X 0 0 0 DAN CARTER TRUSTEE 1.00 X 0 0 0 JOAN KATZ NAPOLI TRUSTEE 1.00 X 0 0 0 TONY SIAS TRUSTEE 1.00 X 0 0 0 AUDRA WOODS TRUSTEE 1.00 X 0 0 0 THOMAS ZYCH TRUSTEE 1.00 X 0 0 0 80000 false false false 29026 238492 267518 50360 50360 720070 675803 44267 44267 44267 362145 94627 80000 7879 72121 52000 5122 46878 48358 18097 30261 9482 3792 5690 21190 21190 10275 10275 13970 13970 1450 1450 12004 11087 917 195 195 6855 6855 CONTRIBUTIONS TO CSA 71674 71117 557 OTHER 2687 2687 330140 71117 101511 157512 330269 372608 1832063 155430 105490 116425 11170 8868 22255 22255 1652178 3427640 219039 228689 4150209 4309660 9647 16720 13562 13782 23209 30502 X -33414 -76378 4160414 4355536 4127000 4279158 4150209 4309660 X 32005 110720 9433 X true X false true false X 303165 306795 315019 401351 267518 1593848 303165 306795 315019 401351 267518 1593848 669480 924368 47646 41473 40566 42200 50360 222245 1816093 0.50900 0.62850 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1804696 187137 96249 1895588 2095924 -199341 91887 1804696 1851191 332386 87653 2095924 1785868 152040 86717 1851191 1737316 131297 82745 1785868 false false 22255 22255 FUNDS HELD IN TRUST 214907 FUNDS HELD FOR OTHERS 13782 228689 FUNDS HELD FOR OTHERS 13782 13782 X SCHEDULE D, PAGE 3, PART X PART X, LINE 2 - THE ORGANIZATION IS TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986. NO PROVISION FOR FEDERAL INCOME TAXES HAS BEEN REPORTED IN ITS FINANCIAL STATEMENTS. IN ACCORDANCE WITH THE INCOME TAXES TOPIC OF THE FASB ASC, UNCERTAIN INCOME TAX POSITIONS ARE EVALUATED AT LEAST ANNUALLY BY MANAGEMENT. THE ORGANIZATION CLASSIFIES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS AS INCOME TAX EXPENSE IN THE FINANCIAL STATEMENTS. AS OF JUNE 30, 2023, THE ORGANIZATION HAS IDENTIFIED NO UNCERTAIN INCOME TAX POSITIONS AND HAS INCURRED NO AMOUNTS FOR INCOME TAX PENALTIES AND INTEREST FOR THE YEAR THEN ENDED. SCHEDULE D, PAGE 4, PART XIII PART V, LINE 4 - THE TALENTED STUDENTS IN THE ARTS ENDOWMENT FUND ("FUND") CONSISTS OF DONOR RESTRICTED FUNDS ESTABLISHED TO FUND A VARIETY OF PROGRAMS. AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR RETRICTED RESTRICTIONS. FORM 990 - ORGANIZATION'S MISSION THE BOARD OF TRUSTEES OF THE CLEVELAND SCHOOL OF THE ARTS IS A NONPROFIT ORGANIZATION IN PARTNERSHIP WITH THE CLEVELAND METROPOLITAN SCHOOL DISTRICT, SUPPORTING THE PUBLIC ARTS SPECIALTY SCHOOL WITH A MISSION TO CREATE AN ENVIRONMENT THAT EMPOWERS CHILDREN WITH THE OPPORTUNITY TO ACHIEVE EXCELLENCE THROUGH AN ARTS EDUCATION. FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE COMPLETED FORM 990 IS PROVIDED TO THE DEVELOPMENT DIRECTOR AND TREASURER FOR FINAL APPROVAL. ONCE APPROVAL IS GRANTED, THE RETURN IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PAGE 6, PART VI, LINE 12C ALL TRUSTEES AND EMPLOYEES ARE REQUIRED TO SIGN A CONFLICT OF INTEREST DISCLOSURE AT THE THE ANNUAL MEETING. THE EMPLOYEES AND TRUSTEES ARE ALSO MONITORED THROUGHOUT THE YEAR. FORM 990, PAGE 6, PART VI, LINE 15A THE COMPENSATION OF THE STAFF IS DETERMINED AND SUBSEQUENTLY APPROVED BY THE INDEPENDENT BOARD OF TRUSTEES AND THE FINANCE COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 CHANGE IN FAIR VALUE OF FUNDS HELD IN TRUST 9,430 ROUNDING 3 TOTAL 9,433 CHANGE IN FAIR MARKET VALUE OF TRUST