COMMUNITY MUSIC CENTER: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- COMMUNITY MUSIC CENTER (EIN 94-1156270)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-02-04
- IRS object ID
- 202510359349301521
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-02-04T15:56:45-06:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 943108253 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NOVOGRADAC & COMPANY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3780 KILROY AIRPORT WAY SUITE 330 | AddressLine1Txt |
| City | LONG BEACH | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90806 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 941156270 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COMMUNITY MUSIC CENTER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COMM | BusinessNameControlTxt |
| Phone | 4156476015 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 544 CAPP STREET | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94110 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JULIE RULYAK STEINBERG | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 4156476015 | PhoneNum |
| Signature | 2025-02-04 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BRYAN HUNG | PreparerPersonNm |
| PTIN | P01553971 | PTIN |
| Phone | 5624329482 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JULIE RULYAK STEINBERG | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 544 CAPP STREET | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94110 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $11,285,230 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.SFCMC.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1939 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | TO MAKE HIGH QUALITY MUSIC ACCESSIBLE TO ALL PEOPLE, REGARDLESS OF THEIR FINANCIAL STATUS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 23 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 22 | VotingMembersIndependentCnt |
| Total Employee | 148 | TotalEmployeeCnt |
| Total Volunteers | 25 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,804,026 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,079,846 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $4,461,695 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $5,415,017 | CYProgramServiceRevenueAmt |
| PY Investment Income | $261,125 | PYInvestmentIncomeAmt |
| CY Investment Income | $293,026 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$155,375 | PYOtherRevenueAmt |
| CY Other Revenue | -$74,402 | CYOtherRevenueAmt |
| PY Total Revenue | $8,371,471 | PYTotalRevenueAmt |
| CY Total Revenue | $8,713,487 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $2,579,126 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $3,072,807 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,605,345 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,981,201 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $748,789 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,032,330 | PYOtherExpensesAmt |
| CY Other Expenses | $1,729,920 | CYOtherExpensesAmt |
| PY Total Expenses | $7,216,801 | PYTotalExpensesAmt |
| CY Total Expenses | $8,783,928 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,154,670 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$70,441 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $16,887,266 | TotalAssetsBOYAmt |
| Total Assets EOY | $17,440,667 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $11,751,632 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $12,154,250 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $5,135,634 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,286,417 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF COMMUNITY MUSIC CENTER IS TO MAKE HIGH-QUALITY MUSIC ACCESSIBLE TO PEOPLE OF ALL AGES, BACKGROUNDS, AND ABILITIES, REGARDLESS OF FINANCIAL MEANS. WE BELIEVE IN THE POWER OF MUSIC TO CONNECT PEOPLE, CELEBRATE CULTURES AND TRANSFORM LIVES. WE ENVISION STUDENTS AND FACULTY WHO ARE ENGAGED AND FULFILLED IN MAKING MUSIC TOGETHER, AND AUDIENCES WHO ARE ENERGIZED BY THEIR EXPERIENCES. INSPIRED BY THEIR TRAINING, OUR STUDENTS ARE EMPOWERED TO FIND THEIR OWN VOICE, DEVELOP LASTING RELATIONSHIPS, EMBRACE LEARNING, AND GIVE BACK TO THEIR COMMUNITIES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $7,444,087 | ExpenseAmt |
| Grant | $3,072,807 | GrantAmt |
| Revenue | $5,246,061 | RevenueAmt |
| Desc | CMC OFFERS FREE AND LOW-COST PRIVATE LESSONS, ENSEMBLE AND THEORY CLASSES, WORKSHOPS, AND COMMUNITY PERFORMANCES THROUGHOUT THE YEAR AND ADMINISTERS THE LARGEST TUITION-ASSISTANCE PROGRAM OF ITS KIND IN THE COUNTRY. CMC FEATURES STUDENTS, FACULTY, AND GUEST ARTISTS IN HUNDREDS OF CONCERTS EACH YEAR IN THE E.A. MICHELSON CONCERT HALL, A NEW RECITAL HALL, AND IN OFF-SITE VENUES THROUGHOUT SAN FRANCISCO. THE NEW RECITAL HALL AND SIX NEW CLASSROOMS ARE PART OF CMC'S EXPANDED MISSION DISTRICT CAMPUS, WHICH OPENED ON JANUARY 3, 2024. THE OFFICIAL RIBBON-CUTTING CEREMONY TOOK PLACE ON FEBRUARY 21, FEATURING A VISIT FROM SAN FRANCISCO MAYOR LONDON BREED, REMARKS FROM MANY LOCAL STAKEHOLDERS, AND STUDENT AND FACULTY PERFORMANCES. -- IN 2024, OVER 3,400 STUDENTS, AGES 1-95, BENEFITED FROM THE EXPERTISE OF 124 TEACHING ARTISTS ON TWO CAMPUSES AND IN OFF-SITE PARTNERSHIP PROGRAMS. THEIR AGE GROUPS WERE 1% 0-5, 32% 6-10, 24% 11-18, 13% 19-35, 9% 36-54, 12% 55-74, AND 7% 75-95. THOSE WHO REPORTED THEIR GENDERS WERE 54% FEMALE, 39% MALE, 3% NONBINARY OR GENDER NON-CONFORMING, 1% TRANSGENDER, AND 3% DECLINE TO STATE. THEIR ETHNICITIES WERE 16% ASIAN, 4% BLACK OR AFRICAN AMERICAN, 2% FILIPINO, 12% LATINX, 9% MIXED HERITAGE, AND 31% WHITE, WITH 26% GIVING NO RESPONSE. -- CMC AWARDED $2.9 MILLION IN TUITION ASSISTANCE AND ACCESSIBLE PROGRAMMING IN RESPONSE TO FINANCIAL AID APPLICATIONS FROM ITS GROWING STUDENT BODY AND DEMAND FOR PLACES IN TUITION-FREE PROGRAMS. IN 2024, CMC'S OFFERINGS TO STUDENTS OF ALL AGES WERE MANY AND VARIED AND DEVELOPED IN RESPONSE TO COMMUNITY NEEDS: -- WEEKLY PRIVATE LESSONS IN THE STUDENT'S CHOICE OF THIRTY INSTRUMENTS, INCLUDING VOICE. -- ENSEMBLE AND THEORY CLASSES. -- THE TUITION-FREE YOUNG MUSICIANS PROGRAM, A COMPREHENSIVE MUSIC EDUCATION PROGRAM FOR MIDDLE AND HIGH SCHOOL STUDENTS DEVELOPED IN COLLABORATION WITH SFUSD. -- THE TUITION-FREE CHILDREN'S CHORUS FOR CHILDREN AGES 8-12, LED BY BETH WILMURT. -- THE TUITION-FREE TEEN JAZZ ORCHESTRA FOR AGES 11-18, LED BY MARCUS SHELBY. -- THE TUITION-FREE NEIGHBORHOOD CHOIR PROGRAM, PRESENTED IN PARTNERSHIP WITH 15 SENIOR AND COMMUNITY CENTERS LOCATED THROUGHOUT SAN FRANCISCO. -- THE TUITION-FREE NEW VOICES BAY AREA TIGQ CHORUS. -- THE TUITION-FREE BLACK MUSIC STUDIES PROGRAM. -- THE TUITION-FREE INTRODUCTION TO MUSICAL THEATER CLASS FOR AGES 11-14, IN COLLABORATION WITH PACIFIC SINGERS AND ACTORS WORKSHOP -- CMC SPARKS: BEGINNING GROUP PIANO, GUITAR AND STRINGS CLASSES FOR YOUNGSTERS. -- SUMMER MUSIC CAMPS, INCLUDING CAMP CMC, CAMPAMENTO DE MSICA, CMC SPARKS CAMP, CHAMBER MUSIC CAMP, AND THE TUITION-FREE MUSICAL THEATER CAMP. -- CMC TEACHING ARTISTS LEAD THE SAN FRANCISCO UNIFIED SCHOOL DISTRICT'S MARIACHI PROGRAM, MEETING A NEED FOR CULTURALLY-RESPONSIVE MUSIC EDUCATION IN 12 PUBLIC SCHOOLS. -- WESTERN CLASSICAL, JAZZ, MIDDLE EASTERN, INDIAN, OLD-TIME, AND LATIN INSTRUMENTAL ENSEMBLES FOR ADULTS; PLUS VOCAL ENSEMBLES IN ALL STYLES. -- COMMUNITY PERFORMANCE OPPORTUNITIES: SEVERAL IN-PERSON RECITALS EACH YEAR. -- INVITATIONS TO FREE CONCERTS. -- COLLABORATIONS WITH SFUSD TO PROVIDE THE MOST VULNERABLE WITH ACCESS TO HIGH-QUALITY MUSIC EDUCATION. CMC EMPHASIZES DIVERSITY IN ETHNICITIES, GENDERS, MUSICAL GENRES, CURRICULA, AND TEACHERS, AND A HOLISTIC, COMMUNITY-BASED, STUDENT-CENTERED APPROACH TO ARTS EDUCATION. RESPONSIVENESS TO COMMUNITY NEEDS, ESPECIALLY THOSE OF MARGINALIZED POPULATIONS, HAS LONG BEEN A HALLMARK OF CMC'S PROGRAMMING. EACH OF OUR TUITION-FREE PROGRAMS, FROM THE CHILDREN'S CHORUS, TEEN JAZZ ORCHESTRA, AND YOUNG MUSICIANS PROGRAM TO THE OLDER ADULT CHOIR PROGRAM, BLACK MUSIC STUDIES PROGRAM, AND NEW VOICES BAY AREA TIGQ CHORUS, HAS BEEN CREATED AND LAUNCHED WITH THE INPUT AND LEADERSHIP OF THE COMMUNITY BEING SERVED. PEOPLE FROM THESE COMMUNITIES, WOMEN, BIPOC AND LGBTQI PEOPLE SERVE ON CMC'S BOARD, FACULTY, AND STAFF. IN PARTICULAR, THE BLACK MUSIC STUDIES PROGRAM, NOW IN ITS FOURTH YEAR, HAS NEARLY DOUBLED THE NUMBER OF BLACK TEACHING ARTISTS EMPLOYED BY CMC. COMMUNITY MEMBERS ARE REGULARLY SOUGHT OUT FOR EXPERT ADVICE AND FEEDBACK. ALL OF THESE EFFORTS ARE FRAMED BY OUR ONGOING DIVERSITY, EQUITY, INCLUSION, AND BELONGING INITIATIVE WHICH IS TRANSFORMING CMC INTO A TRULY ANTI-BIASED ORGANIZATION.THE WIDE RANGE AND COMPLEXITY OF CMC'S WORK MEANS THAT, ON A LOCAL LEVEL, WE SEEK TO FORM MUTUALLY BENEFICIAL PARTNERSHIPS TO HELP MEET SPECIALIZED DEMANDS FOR ARTS EDUCATION. WE SHARE GOALS AND COLLABORATE WITH PARTNERS AS DIVERSE AS THE SAN FRANCISCO UNIFIED SCHOOL DISTRICT, THE SF ARTS COMMUNITY COLLABORATIVE, THE SAN FRANCISCO DEPARTMENT OF DISABILITY AND AGING SERVICES, THE COALITION OF AGENCIES SERVING THE ELDERLY, ACCIN LATINA, MISSION CULTURAL CENTER FOR LATINO ARTS, MISSION NEIGHBORHOOD CENTERS, JAMESTOWN COMMUNITY CENTER, YERBA BUENA GARDENS FESTIVAL, MUSEUM OF THE AFRICAN DIASPORA, AND JONES UNITED METHODIST CHURCH. NUMEROUS PUBLIC SCHOOLS AND SENIOR CENTERS ALSO PARTNER WITH CMC TO FULFILL ARTS EDUCATION GOALS. CMC IS WELL KNOWN FOR ITS APPROACH: WE FORM PARTNERSHIPS, AND WE CREATE RESOURCES WHERE NONE EXIST.CMC'S PRIMARY OBJECTIVE FOR FY2025 IS TO SUSTAIN, AND WHERE POSSIBLE INCREASE, THE GROWTH THAT HAS COME WITH OUR EXPANDED MISSION DISTRICT CAMPUS THROUGH MULTI-TIERED STRATEGIES RELATED TO ENROLLMENT, STUDENT ENGAGEMENT, AND CULTIVATION OF EARNED AND CONTRIBUTED INCOME. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenue | $428,053 | RevenueAmt |
| Desc | CAMPUS EXPANSION: IN 2012, CMC PURCHASED THE NEIGHBORING BUILDING, TAKING ADVANTAGE OF A RARE OPPORTUNITY TO EXPAND IN PLACE IN THE MISSION DISTRICT. THE CAPITAL CAMPAIGN IS USED TO SUPPORT RENOVATION OF BOTH BUILDINGS, THE CONCERT HALL AND CENTRAL COURTYARD, TO CREATE A SINGLE, INTERGRATED CAMPUS. THE IMMEDIATE GOAL IS TO PROVIDE ADDITIONAL AND IMPROVED SPACE FOR CORE ACTIVITES IN EDUCATIONAL AND CREATIVE REALMS, WITH INCREASED ACCESSIBILITY. THE ULTIMATE GOAL IS TO SERVE OUR COMMUNITY LONG INTO THE FUTURE, OFFERING AN EXAMPLE TO OTHER ORGANIZATIONS OF THE POTENTIAL OF MUSIC EDUCATION TO PROVIDE EVIDENCE-BASED, MEASURABLE BENEFITS TO STUDENTS OF ALL AGES AND BACKGROUNDS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $7,444,087 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 48 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 148 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 23 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 22 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JULIE RULYAK STEINBERG | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4156476015 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 544 CAPP STREET | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94110 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (24 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| BARBARA KOSNAR | ||||||
| VICE PRESIDENT | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KERRY LANDRY | ||||||
| VICE PRESIDENT | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DEBBIE CHINN | ||||||
| PRESIDENT | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KATHERINE BUKSTIEN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| EMILY BERGER | ||||||
| SECRETARY | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| PATRICIA TAYLOR LEE | ||||||
| PRESIDENT EMERITA | 5.00 | Yes (X) | $0 | $0 | $0 | |
| CATHARINE L KALIN | ||||||
| VICE PRESIDENT | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| PAUL-DAVID SHRADER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ZACH SMITH | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DUNCAN HABERLY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CLIFFORD BROWN JR | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOSE A RODRIGUEZ | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| NELLY SAPINSKI | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL MARZELLI | ||||||
| TREASURER | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MAX YOSHIMOTO | ||||||
| VICE PRESIDENT | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SHARAD MANGALICK | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BROOKE JOSEPH | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JONO KORNFELD | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LAUREN ERICKSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CATHERINE RUSSELL | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RON GALLMAN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| WES WONG | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JESSICA QUIROGA | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JULIE RULYAK STIENBERG | ||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $160,752 | $0 | $12,248 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $160,752 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $12,248 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | YOUR PART-TIME CONTROLLER | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 718 S HILL ST 3RD FLOOR | AddressLine1Txt |
| City | LOS ANGELES | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90014 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | ACCOUNTING SERVICES | ServicesDesc |
| Compensation | $189,070 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Info In Schedule O Part VIII | Yes (X) | InfoInScheduleOPartVIIIInd |
| Fundraising | $356,307 | FundraisingAmt |
| Government Grants | $10,000 | GovernmentGrantsAmt |
| All Other Contributions | $2,713,539 | AllOtherContributionsAmt |
| Noncash Contributions | $136,489 | NoncashContributionsAmt |
| Total Contributions | $3,079,846 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TUITION AND FEES | Desc |
| Business | 611110 | BusinessCd |
| Total Revenue Column | $5,415,017 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,415,017 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $5,415,017 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $116,610 | TotalRevenueColumnAmt |
| Exclusion | $116,610 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,512,127 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,335,711 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $176,416 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $176,416 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $176,416 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $78,949 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $356,307 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $236,032 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$157,083 | TotalRevenueColumnAmt |
| Exclusion | -$157,083 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 611110 | BusinessCd |
| Total Revenue Column | $82,681 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $82,681 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $82,681 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,713,487 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,674,114 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$40,473 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,072,807 | TotalAmt |
| Program Services | $3,072,807 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $173,000 | TotalAmt |
| Program Services | $34,600 | ProgramServicesAmt |
| Management And General | $17,300 | ManagementAndGeneralAmt |
| Fundraising | $121,100 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,152,065 | TotalAmt |
| Program Services | $2,846,164 | ProgramServicesAmt |
| Management And General | $104,777 | ManagementAndGeneralAmt |
| Fundraising | $201,124 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $391,760 | TotalAmt |
| Program Services | $349,767 | ProgramServicesAmt |
| Management And General | $14,821 | ManagementAndGeneralAmt |
| Fundraising | $27,172 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $264,376 | TotalAmt |
| Program Services | $218,695 | ProgramServicesAmt |
| Management And General | $9,268 | ManagementAndGeneralAmt |
| Fundraising | $36,413 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $320,549 | TotalAmt |
| Program Services | $86,584 | ProgramServicesAmt |
| Management And General | $224,535 | ManagementAndGeneralAmt |
| Fundraising | $9,430 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $207 | TotalAmt |
| Program Services | $207 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $105,493 | TotalAmt |
| Program Services | $1,349 | ProgramServicesAmt |
| Management And General | $103,852 | ManagementAndGeneralAmt |
| Fundraising | $292 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,884 | TotalAmt |
| Program Services | $25,816 | ProgramServicesAmt |
| Management And General | $14 | ManagementAndGeneralAmt |
| Fundraising | $1,054 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $223,253 | TotalAmt |
| Program Services | $183,847 | ProgramServicesAmt |
| Management And General | $8,678 | ManagementAndGeneralAmt |
| Fundraising | $30,728 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $132,192 | TotalAmt |
| Program Services | $92,976 | ProgramServicesAmt |
| Management And General | $11,371 | ManagementAndGeneralAmt |
| Fundraising | $27,845 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $220,550 | TotalAmt |
| Program Services | $185,862 | ProgramServicesAmt |
| Management And General | $9,531 | ManagementAndGeneralAmt |
| Fundraising | $25,157 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,215 | TotalAmt |
| Program Services | $5,964 | ProgramServicesAmt |
| Management And General | $249 | ManagementAndGeneralAmt |
| Fundraising | $1,002 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,160 | TotalAmt |
| Program Services | $15,926 | ProgramServicesAmt |
| Management And General | $869 | ManagementAndGeneralAmt |
| Fundraising | $5,365 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $101,032 | TotalAmt |
| Program Services | $101,032 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $210,678 | TotalAmt |
| Program Services | $183,817 | ProgramServicesAmt |
| Management And General | $7,381 | ManagementAndGeneralAmt |
| Fundraising | $19,480 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,434 | TotalAmt |
| Program Services | $25,964 | ProgramServicesAmt |
| Management And General | $5,856 | ManagementAndGeneralAmt |
| Fundraising | $5,614 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | FundraisingFundraisingAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt |
|---|---|---|---|---|
| CAPITAL CAMPAIGN | $237,013 | $237,013 | ||
| NMTC REIMBURSED EXPENSE | $72,550 | $72,550 | ||
| FACULTY PROJECTS | $12,710 | $12,710 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,783,928 | TotalAmt |
| Program Services | $7,444,087 | ProgramServicesAmt |
| Management And General | $591,052 | ManagementAndGeneralAmt |
| Fundraising | $748,789 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,136,889 | BOYAmt |
| EOY | $803,215 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $286,327 | BOYAmt |
| EOY | $178,777 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $328,391 | BOYAmt |
| EOY | $911,613 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $141,415 | BOYAmt |
| EOY | $163,465 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $108,621 | BOYAmt |
| EOY | $65,452 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $11,743,345 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $732,765 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,318,878 | BOYAmt |
| EOY | $11,010,580 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,566,745 | BOYAmt |
| EOY | $4,274,356 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $33,209 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,887,266 | BOYAmt |
| EOY | $17,440,667 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $120,049 | BOYAmt |
| EOY | $491,057 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $420,616 | BOYAmt |
| EOY | $410,337 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,210,967 | BOYAmt |
| EOY | $11,219,647 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $33,209 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,751,632 | BOYAmt |
| EOY | $12,154,250 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $442,651 | BOYAmt |
| EOY | $176,797 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,692,983 | BOYAmt |
| EOY | $5,109,620 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,135,634 | BOYAmt |
| EOY | $5,286,417 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,887,266 | BOYAmt |
| EOY | $17,440,667 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$70,441 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $221,224 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,073,550 | BeginningYearBalanceAmt |
| Contributions | $8,213 | ContributionsAmt |
| Investment Earnings Or Losses | $485,612 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | -$290,000 | OtherExpendituresAmt |
| End Year Balance | $4,277,375 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,794,566 | BeginningYearBalanceAmt |
| Contributions | $73,775 | ContributionsAmt |
| Investment Earnings Or Losses | $423,979 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | -$218,770 | OtherExpendituresAmt |
| End Year Balance | $4,073,550 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,566,244 | BeginningYearBalanceAmt |
| Contributions | $257,408 | ContributionsAmt |
| Investment Earnings Or Losses | -$826,145 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | -$202,941 | OtherExpendituresAmt |
| End Year Balance | $3,794,566 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,705,653 | BeginningYearBalanceAmt |
| Contributions | $6,171 | ContributionsAmt |
| Investment Earnings Or Losses | $1,052,377 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $197,957 | OtherExpendituresAmt |
| End Year Balance | $4,566,244 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,669,851 | BeginningYearBalanceAmt |
| Contributions | $55,769 | ContributionsAmt |
| Investment Earnings Or Losses | $174,973 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $194,940 | OtherExpendituresAmt |
| End Year Balance | $3,705,653 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 0.84790 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.15210 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $960,966 | OtherCostOrOtherBasisAmt |
| Book Value | $960,966 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,989,614 | OtherCostOrOtherBasisAmt |
| Depreciation | $348,725 | DepreciationAmt |
| Book Value | $9,640,889 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $792,765 | OtherCostOrOtherBasisAmt |
| Depreciation | $384,040 | DepreciationAmt |
| Book Value | $408,725 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $11,010,580 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OPERATING LEASE LIABILITY | Desc |
| Amt | $33,209 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $33,209 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $5,873,997 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $221,224 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$3,060,714 | OtherRevenueAmt |
| Revenue Not Reported | -$2,839,490 | RevenueNotReportedAmt |
| Revenue Subtotal | $8,713,487 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $8,713,487 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $5,723,214 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $5,723,214 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $3,060,714 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $3,060,714 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $8,783,928 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE CENTER MAINTAINS AN ENDOWMENT WITH THE PURPOSE OF PRESERVING THE LONG-TERM PURCHASING POWER OF ITS CORPUS AND GENERATING INVESTMENT RETURNS WHICH WILL ENABLE CONSISTENT CASH DISTRIBUTIONS FROM ITS FUNDS TO SUPPORT THE CENTER'S PROGRAMS. |
| PART X, LINE 2: | THE CENTER IS A TAX-EXEMPT ORGANIZATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND SECTION 23701 OF THE CALIFORNIA REVENUE AND TAX CODE. MANAGEMENT EVALUATED THE CENTER'S TAX POSITIONS AND CONCLUDED THAT THE CENTER HAD MAINTAINED ITS TAX-EXEMPT STATUS AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRED ADJUSTMENT TO THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | SCHOLARSHIPS -3,060,714. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS 3,060,714. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | NEWS RELEASES ARE MADE INDICATING THAT THE COMMUNITY MUSIC CENTER PLACES NO LIMITATIONS BASED ON RACE, SEX, RELIGION, AGE, PHYSICAL ABILITY, MEDICAL CONDITION, COLOR, ANCESTRY, NATIONAL ORIGIN OR MARITAL STATUS. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | ANNUAL GALA | Event1Nm |
| Gross Receipts Event1 | $349,693 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $276,946 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $72,747 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $25,092 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $100,369 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $47,914 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $58,804 | OtherDirectExpensesEvent1Amt |
| Event2 | FIELD DAY | Event2Nm |
| Gross Receipts Event2 | $85,563 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $79,361 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $6,202 | GrossRevenueEvent2Amt |
| Non Cash Prizes Event2 | $531 | NonCashPrizesEvent2Amt |
| Food And Beverage Event2 | $301 | FoodAndBeverageEvent2Amt |
| Entertainment Event2 | $2,453 | EntertainmentEvent2Amt |
| Other Direct Expenses Event2 | $568 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $435,256 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $356,307 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $78,949 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $531 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $25,092 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $100,670 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $50,367 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $59,372 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $236,032 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$157,083 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|---|
| TUITION ASSISTANCE | 1612 | $3,060,714 | FMV | TUITION ASSISTANCE BY PROVIDING DISCOUNTS TO NORMAL TUITION RATES BASED ON FINANCIAL NEED. |
| FACULTY GRANTS | 21 | $12,093 | FMV | FACULTY GRANTS. |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | FEE REDUCTIONS ARE BASED ON FINANCIAL NEED AND SPECIAL CIRCUMSTANCES AS APPROPRIATE. FULL SCHOLARSHIPS ARE BASED ON NEED AND MERIT. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JULIE RULYAK STIENBERG | PersonNm |
| Title | EXECUTIVE DIRECTOR | TitleTxt |
| Base Compensation Filing Org | $160,752 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $12,248 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $173,000 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 4 | ContributionCnt |
| Noncash Contributions Rpt F990 | $100,039 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | MARKET QUOTATIONS | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | MUSICAL INSTRUMENTS | Desc |
| Contribution | 9 | ContributionCnt |
| Noncash Contributions Rpt F990 | $36,450 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 WAS REVIEWED BY THE EXECUTIVE DIRECTOR AND CMC'S FINANCE CONSULTANT. FOLLOWING THEIR REVIEW, THE FORM 990, INCLUDING THE CONTRIBUTOR INFORMATION ON SCHEDULE B, WAS PROVIDED TO THE MEMBERS OF THE AUDIT COMMITTEE PRIOR TO FILING, FOLLOWING THE FILING OF FORM 990, THE FULL BOARD WAS INVITED TO ACCESS THE PUBLIC DISCLOSURE VERSION OF THE FORM 990. |
| FORM 990, PART VI, SECTION B, LINE 12C | COMMUNITY MUSIC CENTER HAS ADOPTED THE FOLLOWING CONFLICT OF INTEREST POLICY. THE BOARD OF DIRECTORS OR THE RELEVANT BOARD COMMITTEE DETERMINES IF A CONFLICT OF INTEREST EXISTS. IF A CONFLICT EXISTS, THE "INTERESTED PERSON" (INDIVIDUAL WHO MAY HAVE A CONFLICT OF INTEREST) MAY BE PERMITTED TO MAKE A PRESENTATION CONCERNING THE PROPOSED TRANSACTION OR ARRANGEMENT TO THE BOARD OR BOARD COMMITTEE, BUT AFTER THAT PRESENTATION, THE INTERESTED PERSON LEAVES THE MEETING DURING THE DISCUSSION OF, AND VOTE ON, THE PROPOSED TRANSACTION OR ARRANGEMENT. THE BOARD OR BOARD COMMITTEE EXERCISES ALL APPROPRIATE DUE DILIGENCE AND THEN DETERMINES WHETHER AN ALTERNATIVE TRANSACTION OR ARRANGEMENT CAN BE MADE THAT WOULD NOT RESULT IN A CONFLICT. IF THE BOARD OR BOARD COMMITTEE DETERMINES THAT IT IS NOT POSSIBLE TO OBTAIN A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT THE BOARD OR BOARD COMMITTEE DETERMINES, BY A MAJORITY VOTE OF DISINTERESTED DIRECTORS, WHETHER TO ENTER INTO THE TRANSACTION OR ARRAGEMENT THAT PRESENTS A CONFLICT OF INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE GOVERNANCE COMMITTEE OF THE BOARD OF DIRECTORS IS CHARGED WITH THE INITIAL REVIEW OF COMPENSATION FOR THE ORGANIZATION'S EXECUTIVE DIRECTOR AND ITS KEY EMPLOYEES. IT MAKES RECOMMENDATIONS TO THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS AND TO THE ENTIRE BOARD. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART VIII, LINE 1E: | FOR THE PRIOR YEAR ENDED JUNE 30, 2023, CMC RECEIVED A ONE-TIME FEDERAL COVID RELIEF GOVERNMENT GRANT IN THE FORM OF EMPLOYEE RETENTION TAX CREDITS OF $1,232,859 STEMMING FROM 2021 FISCAL YEAR PAYROLL. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CMC LEVERAGE LENDER INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 544 CAPP ST | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94110 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 854235931 | EIN |
| Primary Activities | LEVERAGE LENDER | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Exempt Code Section | 501(C) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 12D, III-O | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |