2024-11-15T09:57:16-06:00 2023-12-31 941254756 HOOD & STRONG LLP 2580 N 1ST ST STE 460 SAN JOSE CA 95131 990 2023-01-01 431983168 CALIFORNIA JAZZ CONSERVATORY INC CALI 5108455373 2087 ADDISON STREET BERKELEY CA 94704 WILLIAM PHILLIPS PRESIDENT 5108455373 2024-11-14 1 0 JACOB YAU P01560332 4089988400 2023 2024-10-15 13:58:12Z WILLIAM PHILLIPS 2087 ADDISON STREET BERKELEY CA 94704 7680464 0 X WWW.CJC.EDU X 2002 CA TO PRESERVE AND PROMOTE ALL ASPECTS OF JAZZ AND RELATED STYLES OF MUSIC. 16 15 103 17 0 0 1114001 1486589 1128884 1085415 54279 574467 13603 2699 2310767 3149170 206967 140316 0 0 1928155 2008320 0 0 64125 1355331 1509568 3490453 3658204 -1179686 -509034 6943237 5781504 2626764 2123281 4316473 3658223 X THE CALIFORNIA JAZZ CONSERVATORY IS AN INSTITUTIONALLY ACCREDITED MUSIC CONSERVATORY PROVIDING A DYNAMIC COMMUNITY OF STUDENTS, ARTISTS, EDUCATORS, SCHOLARS AND AUDIENCES WITH A FORUM TO STUDY, PERFORM, TEACH, RESEARCH, APPRECIATE AND ENJOY JAZZ AND RELATED STYLES OF MUSIC 0 0 835573 140316 420409 CJC DEGREE PROGRAM - CJC IS ACCREDITED BY THE NATIONAL ASSOCIATION OF SCHOOLS OF MUSIC AND OFFERS POSTSECONDARY PROGRAM OFFERING THREE DEGREES: AN AA, BM AND MM IN JAZZ STUDIES. THERE WERE 16 WEEKS PER SEMESTER, AND TWO SEMESTERS PER YEAR. 27 STUDENTS PARTICIPATED IN THE PROGRAM IN 2023. 1519149 0 617635 JCMS PROGRAM - CJC OPERATES THE JAZZSCHOOL WHICH IS A COMMUNITY EDUCATION PROGRAM OFFERING PROGRAMS FOR BOTH ADULTS AND YOUTH. THE PURPOSE WAS TO FURTHER STUDENTS' KNOWLEDGE & PERFORMANCE OF JAZZ. THIS WAS A 39-WEEK PROGRAM WHICH INCLUDED WEEKLY SESSIONS AND THREE WEEKS OF CAMPS. 1,050 STUDENTS PARTICIPATED.OTHER PROGRAM SERVICES: CONCERTS, BOOKSTORE (MUSICAL MATERIALS), ROOM & HALL RENTALS, AND DEVELOPMENT. 2354722 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 92 0 1 103 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X DEBORAH SPERBER 5108455373 2087 ADDISON STREET BERKELEY CA 94704 WILLIAM PHILLIPS PRESIDENT (START 10/23/23) 40.00 X X 37639 0 0 SUSAN MUSCARELLA PRESIDENT (THRU 10/31/23) 40.00 X X 150278 0 0 GORDON BROOKS CHAIRPERSON 0.30 X X 0 0 0 SUSAN BRAND VICE CHAIRPERSON 0.30 X X 0 0 0 RICHARD LYONS SECRETARY 0.30 X X 0 0 0 ERIC SIEGEL TREASURER (THRU 3/21/23) 0.30 X X 0 0 0 NEIL RUDOLPH DIRECTOR, TREASURER (START 3/22/23) 0.30 X X 0 0 0 JOHN MOSS CHAIR OF THE DEVEL. COMM. 0.30 X X 0 0 0 TYLER JOHNSTON DIRECTOR 0.30 X 0 0 0 CLIFFORD BROWN JR DIRECTOR 0.30 X 0 0 0 JERRY FIDDLER DIRECTOR 0.30 X 0 0 0 ERLE FLAD DIRECTOR 0.30 X 0 0 0 RITA HARGRAVE DIRECTOR 0.30 X 0 0 0 LETTY LEDBETTER DIRECTOR 0.30 X 0 0 0 GREGG PERLOFF DIRECTOR 0.30 X 0 0 0 JERRY POVSE DIRECTOR 0.30 X 0 0 0 JIM REYNOLDS DIRECTOR 0.30 X 0 0 0 JUDY WALTERS DIRECTOR (THRU 2/18/23) 0.30 X 0 0 0 KEVIN WHITMAN DIRECTOR 0.30 X 0 0 0 JEFFREY DENSON DEAN 40.00 X 139975 0 0 GERALD CLEAVER FACULTY MEMBER 40.00 X 104760 0 0 432652 0 0 3 0 0 0 JOHN GORDON 2091 ROSE STREET BERKELEY CA 94709 LEASE/RENTAL 239998 RECLAIMED ISLAND LANDS COMPANY 2881 EL CAMINO REAL A REDWOOD CITY CA 94061 LEASE/RENTAL 121049 WCI-GC INC 101 YGNACIO VALLEY ROAD SUITE 105 WALNUT CREEK CA 94596 LEASEHOLD IMPROVEMENT/CONSTRUCTION 108345 3 122773 32095 1331721 21132 1486589 TUITION 611600 950658 950658 CONCERT SALES 711130 84757 84757 QUALIFIED SPONSORSHIP 611600 50000 50000 1085415 60291 60291 6980 0 6980 6980 1880 5100 5039740 700 4526264 0 513476 700 514176 514176 0 122773 5030 -5030 -5030 OTHER INCOME 611600 749 749 749 3149170 1038044 0 624537 140316 140316 187917 187917 1673147 939016 691882 42249 7605 7605 139651 76253 60054 3344 95871 95871 8471 8471 222284 220864 1420 66857 60674 6183 99662 39997 58805 860 474643 428191 37243 9209 30402 30339 45 18 21565 3262 18233 70 418762 389449 20938 8375 39583 39583 MUSICAL SUPPLIES, SM EQ 26361 26361 LICENSES & PERMITS 5107 5107 3658204 2354722 1239357 64125 67966 123619 194577 48990 349937 150000 14175 13772 4738980 2892099 2214294 1846881 2350176 2114641 543633 543633 1208479 939968 6943237 5781504 198365 73477 102327 117919 1113591 1020125 6821 0 1205660 911760 2626764 2123281 X 1485506 1279895 2830967 2378328 4316473 3658223 6943237 5781504 -509034 -149216 0 X 0 1 X 1 0 X 4427939 1926564 1343685 1114001 1486589 10298778 1459789 1004735 1121149 1146174 1038044 5769891 5887728 2931299 2464834 2260175 2524633 16068669 3749770 183833 181506 334500 203198 4652807 0 3749770 183833 181506 334500 203198 4652807 11415862 153 63015 62515 44294 65391 235368 153 63015 62515 44294 65391 235368 50000 50000 5887881 2994314 2527349 2304469 2640024 16354037 0.69800 0.66630 0.01440 0.00990 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: QUALIFIED SPONSORSHIP PAYMENT - 2023 AMOUNT: $ 50,000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2412456 391369 1580371 1223454 3607792 -591710 603626 2412456 3302017 575775 270000 3607792 2992087 309930 3302017 0.00000 1.00000 0.00000 0 0 3924867 2142625 1782242 814113 749474 64639 1846881 DEPOSITS 61565 RIGHT OF USE ASSETS 878403 939968 UNREDEEMED GIFT CERTIFICATES 16731 LEASE LIABILITY 895029 911760 X 2851167 -149216 -140316 -289532 3140699 8471 8471 3149170 3509417 0 3509417 8471 140316 148787 3658204 PART V, LINE 4: THE ORGANIZATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR THE ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE SOURCE OF FUNDING TO PROGRAMS SUPPORTED BY THE ENDOWMENT WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS. THE ENDOWMENT ASSETS WILL BE INVESTED IN A MANNER THAT IS INTENDED TO PRODUCE RESULTS THAT EXCEED THE PRICE AND YIELD OF MAJOR STOCK EXCHANGE INDICES WHILE ASSUMING A MODERATE LEVEL OF RISK. PART X, LINE 2: THE ORGANIZATION, AS DESCRIBED IN SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE, IS EXEMPT FROM INCOME TAXES ON RELATED INCOME UNDER PROVISIONS OF THE U.S. INTERNAL REVENUE CODE AND THE CALIFORNIA TAX CODE. AS OF DECEMBER 31, 2023, MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD MAINTAINED ITS TAX-EXEMPT STATUS AND HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE 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: GRANT EXPENSES RECLASSIFIED TO EXPENSES -140,316. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANT EXPENSES RECLASSIFIED TO EXPENSES 140,316. PLAY A PART 67380 67380 5030 GIVING TUESDAY 2023 55393 55393 122773 122773 5030 5030 -5030 1 SCHOLARSHIPS 40 140316 0 PART I, LINE 2: THE PRESIDENT, PROGRAM STAFF, AND REGISTRAR SELECTED GRANT RECIPIENTS BASED ON MERIT AND NEED. X X 0 0 0 0 0 0 0 0 0 SUSAN MUSCARELLA PRESIDENT (THRU 10/31/23) 150278 0 0 0 0 0 0 0 0 0 150278 0 0 0 FORM 990, PART III, LINE 1 FROM THROUGHOUT THE WORLD. COMPRISING TWO DISTINCT EDUCATION PROGRAMS - THE CALIFORNIA JAZZ CONSERVATORY, A POSTSECONDARY DEGREE-GRANTING PROGRAM, AND THE JAZZSCHOOL COMMUNITY MUSIC SCHOOL, A NON-DEGREE-GRANTING COMMUNITY EDUCATION PROGRAM - THE INSTITUTION HONORS THE CONTRIBUTIONS OF PAST MASTERS AND PROMOTES ARTISTIC INNOVATION, BRINGING TOGETHER A DIVERSE MUSIC COMMUNITY TO DEVELOP PRACTICAL SKILLS, ACQUIRE ARTISTIC SENSIBILITY, REALIZE CREATIVE POTENTIAL AND FIND ARTISTIC VOICE. THE CALIFORNIA JAZZ CONSERVATORY IS DEDICATED TO THE STUDY AND PERFORMANCE OF JAZZ AND RELATED STYLES OF MUSIC FROM THROUGHOUT THE WORLD, FOSTERING THE DEVELOPMENT OF THE ASPIRING PROFESSIONAL JAZZ MUSICIAN AND BUILDING AUDIENCES TO SUSTAIN THE JAZZ ART FORM. TAUGHT BY WORLD CLASS MUSICIANS AND MUSIC EDUCATORS, THE BACHELOR OF MUSIC DEGREE CURRICULUM INTEGRATES A PROGRESSIVE EDUCATION PROGRAM WITH PUBLIC PERFORMANCE OPPORTUNITIES TO PREPARE FUTURE GENERATIONS FOR A FULFILLING LIFE IN JAZZ. THE JAZZSCHOOL COMMUNITY MUSIC SCHOOL FOSTERS THE DEVELOPMENT OF THE ASPIRING JAZZ MUSICIAN OF ALL AGES AND LEVELS AND BUILDS AUDIENCES TO SUSTAIN THE JAZZ ART FORM THROUGH A NON-DEGREE-GRANTING EDUCATION PROGRAM INTEGRATING CLASSES, SHORT-TERM WORKSHOPS, ARTISTS-IN-RESIDENCY, AND PUBLIC PERFORMANCE OPPORTUNITIES. FORM 990, PART VI, SECTION B, LINE 11B THE ACCOUNTING FIRM FORWARDED FORM 990 TO THE DIRECTOR OF FINANCE. THE DIRECTOR OF FINANCE REVIEWED THE RETURN AND FORWARDED FORM 990 TO THE BOARD MEMBERS PRIOR TO FILING. THE TREASURER OR THE ACCOUNTING FIRM ADDRESSED THE QUESTIONS BOARD MEMBERS HAD BEFORE SUBMITTING FORM 990 TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE COVERED UNDER THE CONFLICT OF INTEREST POLICY. THE FULL BOARD REVIEWS AND MAKES THE DETERMINATION ON WHETHER A CONFLICT EXISTS. MEMBERS WITH A CONFLICT ARE NOT ALLOWED TO VOTE ON MATTER PERTAINING TO THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A THE PRESIDENT'S COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD. THE PRESIDENT REVIEWS AND APPROVES COMPENSATION OF EMPLOYEES BASED ON COMPARABLE WAGES AS WELL AS EMPLOYEE MERIT. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO PUBLIC UPON REQUEST FOR THE SAME PERIOD OF TIME SET FORTH IN SEC. 6104(D).