2025-02-04T15:56:45-06:00 2024-06-30 943108253 NOVOGRADAC & COMPANY LLP 3780 KILROY AIRPORT WAY SUITE 330 LONG BEACH CA 90806 990 2023-07-01 941156270 COMMUNITY MUSIC CENTER COMM 4156476015 544 CAPP STREET SAN FRANCISCO CA 94110 JULIE RULYAK STEINBERG EXECUTIVE DIRECTOR 4156476015 2025-02-04 1 1 BRYAN HUNG P01553971 5624329482 2023 2025-03-06 01:10:19Z JULIE RULYAK STEINBERG 544 CAPP STREET SAN FRANCISCO CA 94110 11285230 0 X WWW.SFCMC.ORG X 1939 CA TO MAKE HIGH QUALITY MUSIC ACCESSIBLE TO ALL PEOPLE, REGARDLESS OF THEIR FINANCIAL STATUS. 23 22 148 25 0 0 3804026 3079846 4461695 5415017 261125 293026 -155375 -74402 8371471 8713487 2579126 3072807 0 0 3605345 3981201 0 0 748789 1032330 1729920 7216801 8783928 1154670 -70441 16887266 17440667 11751632 12154250 5135634 5286417 X 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. 0 0 7444087 3072807 5246061 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. 428053 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. 7444087 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 48 0 148 1 0 0 0 0 0 0 0 0 0 0 X 23 22 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA X X JULIE RULYAK STEINBERG 4156476015 544 CAPP STREET SAN FRANCISCO CA 94110 BARBARA KOSNAR VICE PRESIDENT 5.00 X X 0 0 0 KERRY LANDRY VICE PRESIDENT 5.00 X X 0 0 0 DEBBIE CHINN PRESIDENT 5.00 X X 0 0 0 KATHERINE BUKSTIEN DIRECTOR 1.00 X 0 0 0 EMILY BERGER SECRETARY 5.00 X X 0 0 0 PATRICIA TAYLOR LEE PRESIDENT EMERITA 5.00 X 0 0 0 CATHARINE L KALIN VICE PRESIDENT 5.00 X X 0 0 0 PAUL-DAVID SHRADER DIRECTOR 1.00 X 0 0 0 ZACH SMITH DIRECTOR 1.00 X 0 0 0 DUNCAN HABERLY DIRECTOR 1.00 X 0 0 0 CLIFFORD BROWN JR DIRECTOR 1.00 X 0 0 0 JOSE A RODRIGUEZ DIRECTOR 1.00 X 0 0 0 NELLY SAPINSKI DIRECTOR 1.00 X 0 0 0 MICHAEL MARZELLI TREASURER 5.00 X X 0 0 0 MAX YOSHIMOTO VICE PRESIDENT 5.00 X X 0 0 0 SHARAD MANGALICK DIRECTOR 1.00 X 0 0 0 BROOKE JOSEPH DIRECTOR 1.00 X 0 0 0 JONO KORNFELD DIRECTOR 1.00 X 0 0 0 LAUREN ERICKSON DIRECTOR 1.00 X 0 0 0 CATHERINE RUSSELL DIRECTOR 1.00 X 0 0 0 RON GALLMAN DIRECTOR 1.00 X 0 0 0 WES WONG DIRECTOR 1.00 X 0 0 0 JESSICA QUIROGA DIRECTOR 1.00 X 0 0 0 JULIE RULYAK STIENBERG EXECUTIVE DIRECTOR 40.00 X 160752 0 12248 160752 0 12248 1 0 1 0 YOUR PART-TIME CONTROLLER 718 S HILL ST 3RD FLOOR LOS ANGELES CA 90014 ACCOUNTING SERVICES 189070 1 X 356307 10000 2713539 136489 3079846 TUITION AND FEES 611110 5415017 5415017 5415017 116610 116610 2512127 2335711 176416 176416 176416 78949 356307 236032 -157083 -157083 OTHER INCOME 611110 82681 82681 82681 8713487 5674114 0 -40473 3072807 3072807 173000 34600 17300 121100 3152065 2846164 104777 201124 391760 349767 14821 27172 264376 218695 9268 36413 320549 86584 224535 9430 207 207 105493 1349 103852 292 26884 25816 14 1054 223253 183847 8678 30728 132192 92976 11371 27845 220550 185862 9531 25157 7215 5964 249 1002 22160 15926 869 5365 101032 101032 210678 183817 7381 19480 37434 25964 5856 5614 CAPITAL CAMPAIGN 237013 237013 NMTC REIMBURSED EXPENSE 72550 72550 FACULTY PROJECTS 12710 12710 8783928 7444087 591052 748789 3136889 803215 286327 178777 328391 911613 141415 163465 108621 65452 11743345 732765 8318878 11010580 4566745 4274356 0 33209 16887266 17440667 120049 491057 420616 410337 11210967 11219647 0 33209 11751632 12154250 X 442651 176797 4692983 5109620 5135634 5286417 16887266 17440667 -70441 221224 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4073550 8213 485612 -290000 4277375 3794566 73775 423979 -218770 4073550 4566244 257408 -826145 -202941 3794566 3705653 6171 1052377 197957 4566244 3669851 55769 174973 194940 3705653 0.84790 0.15210 0 0 960966 960966 9989614 348725 9640889 792765 384040 408725 11010580 OPERATING LEASE LIABILITY 33209 33209 X 5873997 221224 -3060714 -2839490 8713487 0 8713487 5723214 0 5723214 3060714 3060714 8783928 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. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 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. ANNUAL GALA 349693 276946 72747 25092 100369 47914 58804 FIELD DAY 85563 79361 6202 531 301 2453 568 435256 356307 78949 531 25092 100670 50367 59372 236032 -157083 1 TUITION ASSISTANCE 1612 3060714 FMV TUITION ASSISTANCE BY PROVIDING DISCOUNTS TO NORMAL TUITION RATES BASED ON FINANCIAL NEED. FACULTY GRANTS 21 12093 FMV FACULTY GRANTS. PART I, LINE 2: FEE REDUCTIONS ARE BASED ON FINANCIAL NEED AND SPECIAL CIRCUMSTANCES AS APPROPRIATE. FULL SCHOLARSHIPS ARE BASED ON NEED AND MERIT. X X 0 0 0 0 0 0 0 0 0 JULIE RULYAK STIENBERG EXECUTIVE DIRECTOR 160752 0 0 0 0 0 0 0 12248 0 173000 0 0 0 X 4 100039 MARKET QUOTATIONS X MUSICAL INSTRUMENTS 9 36450 FMV 0 0 0 0 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. CMC LEVERAGE LENDER INC 544 CAPP ST SAN FRANCISCO CA 94110 854235931 LEVERAGE LENDER CA 501(C) LINE 12D, III-O N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0