2024-02-05T19:21:18-06:00 2023-06-30 943108253 NOVOGRADAC & COMPANY LLP 211 E OCEAN BLVD SUITE 600 LONG BEACH CA 90802 990 2022-07-01 941156270 COMMUNITY MUSIC CENTER COMM 4156476015 544 CAPP STREET SAN FRANCISCO CA 94110 JULIE RULYAK STEINBERG EXECUTIVE DIRECTOR 4156476015 2024-02-05 1 JULIE RULYAK STEINBERG 999009999 1 BRYAN HUNG P01553971 5624329482 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JULIE RULYAK STEINBERG 544 CAPP STREET SAN FRANCISCO CA 94110 13497980 0 X WWW.SFCMC.ORG X 1939 CA TO MAKE HIGH QUALITY MUSIC ACCESSIBLE TO ALL PEOPLE, REGARDLESS OF THEIR FINANCIAL STATUS. 20 20 142 23 0 0 3835696 3804026 4170738 4461695 24369 261125 -80148 -155375 7950655 8371471 2099111 2579126 0 0 3314839 3605345 0 0 695039 1152422 1032330 6566372 7216801 1384283 1154670 15281174 16887266 11555777 11751632 3725397 5135634 X COMMUNITY MUSIC CENTER'S MISSION IS TO OFFER LOW COST, HIGH QUALITY, ACCESSIBLE MUSIC INSTRUCTION AND PERFORMANCES TO PEOPLE OF ALL AGES, INCOMES AND BACKGROUNDS. 0 0 6261646 2579126 3944592 COMMUNITY MUSIC EDUCATION AND PERFORMANCE: SINCE 1921, COMMUNITY MUSIC CENTER (CMC) HAS MADE HIGH-QUALITY MUSIC EDUCATION ACCESSIBLE TO PEOPLE OF ALL AGES, BACKGROUNDS AND ABILITIES, REGARDLESS OF FINANCIAL MEANS. MORE THAN 3,100 STUDENTS, RANGING IN AGE FROM 2-99, BENEFITED FROM THE EXPERTISE OF 131 FACULTY MEMBERS, WHO ARE THEMSELVES ACCOMPLISHED PERFORMING AND RECORDING ARTISTS NATIONALLY AND INTERNATIONALLY. CMC OFFERS FREE AND LOW-COST LESSONS, ENSEMBLE CLASSES, WORKSHOPS, AND COMMUNITY PERFORMANCES THROUGHOUT THE YEAR AND ADMINISTERS THE LARGEST TUITION-ASSISTANCE PROGRAM OF ITS KIND IN THE COUNTRY, INCLUDING SCHOLARSHIPS, SLIDING-SCALE TUITION, AND WORK STUDY PROGRAMS. STUDENTS, TEACHERS, AND GUEST ARTISTS OF INTERNATIONAL STATURE ARE FEATURED IN HUNDREDS OF CONCERTS EACH YEAR, HELD IN THE 139-SEAT CMC CONCERT HALL AND AT PARTNERSHIP SITES THROUGHOUT THE CITY. CMC STUDENTS AND TEACHERS REFLECT THE RICH AND DIVERSE CULTURAL HERITAGE OF THE MISSION AND RICHMOND DISTRICTS, WHERE CMC OPERATES ITS HEADQUARTERS AND A BRANCH FACILITY RESPECTIVELY. THE ORGANIZATION'S COMMITMENT TO DIVERSITY AND ACCESSIBILITY IS REFLECTED IN THE RANGE OF PROGRAMS AND ACTIVITIES IT OFFERS. FROM INSTRUCTION ON MORE THAN THIRTY INSTRUMENTS IN A WIDE RANGE OF MUSICAL STYLES TO VARIOUS AFTER-SCHOOL AND COMMUNITY-BASED INITIATIVES THAT BENEFIT LOW-INCOME OR HISTORICALLY UNDERSERVED STUDENTS, CMC'S PROGRAMS MAKE MUSIC EDUCATION AVAILABLE TO ALL, FROM THE YOUNGEST SCHOOL CHILDREN TO OLDER ADULTS THROUGHOUT SAN FRANCISCO. PARTNERSHIPS WITH LOCAL ARTS ORGANIZATIONS, SCHOOLS, AND COMMUNITY CENTERS STRENGTHEN NETWORKS AND LEVERAGE RESOURCES, ENSURING THAT PROGRAMS ARE DEVELOPED FROM WITHIN THE COMMUNITY THEY SERVE AND RESPOND TO COMMUNITY NEEDS.IN 2023, 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. STUDENTS STUDY THEIR CHOICE OF WESTERN CLASSICAL, JAZZ, OR LATIN MUSIC. -- THE TUITION-FREE CHILDREN'S CHORUS FOR CHILDREN AGES 8-12. -- THE TUITION-FREE TEEN JAZZ ORCHESTRA FOR AGES 11-18. -- THE TUITION-FREE OLDER ADULT CHOIR PROGRAM, PRESENTED IN PARTNERSHIP WITH 15 SENIOR AND COMMUNITY CENTERS. -- THE TUITION-FREE NEW VOICES BAY AREA TIGQ CHORUS, SERVING TRANSGENDER, INTERSEX, AND GENDER-QUEER ADULTS. -- THE TUITION-FREE BLACK MUSIC STUDIES PROGRAM FEATURES MUSIC APPRECIATION COURSES, TWO BLACK MUSIC CHOIRS FOR OLDER ADULTS, RESIDENCIES FOR PRESCHOOLERS AND FOURTH- AND FIFTH-GRADERS AT CHARLES DREW ELEMENTARY SCHOOL, AND A PIANO LAB RESIDENCY FOR YOUTH AT THE BAYVIEW HILLS GARDENS PUBLIC HOUSING SITE. -- SUMMER MUSIC CAMPS, INCLUDING MUSICAL DISCOVERY CAMP, CAMP CMC, CHAMBER MUSIC CAMPS FOR YOUTH AND ADULTS, AND CAMPAMENTO DE MSICA. -- CLASSES FOR THE VERY YOUNG, INCLUDING MUSICAL STORYTIME, CMC CHIQUITOS, MUSIC FOR CHILDREN, AND CMC SPARKS - A NEW SERIES OF BEGINNING GROUP CLASSES IN SPECIFIC INSTRUMENTS. -- WESTERN CLASSICAL, JAZZ, MIDDLE EASTERN, INDIAN, OLD-TIME, AND LATIN INSTRUMENTAL ENSEMBLES FOR ADULTS, PLUS VOCAL ENSEMBLES IN ALL STYLES. -- COMMUNITY PERFORMANCES INCLUDE MORE THAN 12 IN-PERSON RECITALS ANNUALLY AND MORE THAN 30 COMMUNITY PERFORMANCES BY STUDENTS, FACULTY, AND GUEST ARTISTS. -- COLLABORATIONS WITH SFUSD TO PROVIDE THE MOST VULNERABLE WITH HIGH-QUALITY MUSIC EDUCATION, INCLUDING THROUGH THE SFUSD MARIACHI PROGRAM, STAFFED BY CMC TEACHING ARTISTS. -- CMC SERVED 3,301 STUDENTS ON OUR TWO CAMPUSES AND IN PARTNERSHIP PROGRAMS, AN INCREASE OF 9% OVER FY2022 AND EXCEEDING OUR FY2023 GOAL. STUDENT AGE GROUPS WERE 2% 0-5, 30% 6-10, 27% 11-18, 11% 19-35, 8% 36-54, 12% 55-74, AND 7% 75-96, WITH 3% NOT IDENTIFYING THEIR AGE. THEIR GENDERS WERE 33% FEMALE, 27% MALE, 2% GENDER NON-CONFORMING, 1% TRANSGENDER, AND 1% DECLINE TO STATE, WITH 36% HAVING NO GENDER IDENTIFIED. THEIR ETHNICITIES WERE LESS THAN 1% NATIVE AMERICAN, 18% ASIAN, 4% BLACK OR AFRICAN AMERICAN, 1% FILIPINO, 24% LATINX, 6% MIXED HERITAGE, LESS THAN 1% PACIFIC ISLANDER, AND 27% WHITE, WITH 20% 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. -- CMC HIRED 13 NEW FACULTY MEMBERS TO FILL SCHEDULES, ACCOMMODATE GROWING DEMAND, AND TEACH RESIDENCIES IN THE COMMUNITY. FOUR FACULTY MEMBERS LEFT FOR PERSONAL REASONS, RESULTING IN A NET GAIN OF 9 TEACHING ARTISTS. 0 583310 CAMPUS EXPANSION: IN 2012, CMC PURCHASED THE NEIGHBORING BUILDING, TAKING ADVANTAGE OF A RARE OPPORTUNITY TO EXPAND IN PLACE IN THE MISSION DISTRICT. THE CURRENT CAPITAL CAMPAIGN WILL 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. 6261646 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 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 39 0 142 1 0 0 0 0 0 0 0 0 0 0 X 20 20 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CA 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 DIRECTOR 1.00 X 0 0 0 GEOFFERY GALLEGOS DIRECTOR 1.00 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 JULIE RULYAK STIENBERG EXECUTIVE DIRECTOR 40.00 X 174695 0 11972 174695 0 11972 1 0 1 0 0 467655 1232859 2103512 185611 3804026 TUITION AND FEES 611110 4461695 4461695 4461695 217093 217093 4889647 4845615 44032 44032 44032 103344 467655 280894 -177550 -177550 OTHER INCOME 611110 22175 22175 22175 8371471 4527902 0 39543 2579126 2579126 173000 95150 8650 69200 2889593 2578403 131886 179304 325371 253370 26010 45991 217381 183857 12110 21414 66768 46811 7165 12792 944 944 43000 30312 4583 8105 38847 27384 4141 7322 169112 121600 13159 34353 147380 102604 15830 28946 20113 14168 2119 3826 100691 70980 10733 18978 83093 58575 8857 15661 50391 35522 5371 9498 CAPITAL CAMPAIGN 222847 222847 NMTC REIMBURSED EXPENSE 89144 62840 9502 16802 7216801 6261646 260116 695039 7027891 3136889 305470 286327 144103 328391 134034 141415 84694 108621 9510513 1191635 3573792 8318878 4011190 4566745 15281174 16887266 146763 120049 346727 420616 11062287 11210967 11555777 11751632 X -4230537 442651 7955934 4692983 3725397 5135634 15281174 16887266 1154670 255567 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3794566 73775 423979 -218770 4073550 4566244 257408 -826145 -202941 3794566 3705653 6171 1052377 197957 4566244 3669851 55769 174973 194940 3705653 3594816 10710 249173 184848 3669851 0.88830 0.11170 0 0 960966 960966 8549547 1191635 7357912 8318878 X 6063406 255567 -2563632 -2308065 8371471 0 8371471 4653169 0 4653169 2563632 2563632 7216801 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 -2,563,632. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 2,563,632. 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 519579 419962 99617 25408 93072 47557 108685 FIELD DAY 51420 47693 3727 2479 1188 330 1387 788 570999 467655 103344 2479 26596 93402 48944 109473 280894 -177550 1 TUITION ASSISTANCE 2244 2563632 FMV TUITION ASSISTANCE BY PROVIDING DISCOUNTS TO NORMAL TUITION RATES BASED ON FINANCIAL NEED. FACULTY GRANTS 17 15494 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 174695 0 0 0 0 0 0 0 11972 0 186667 0 0 0 X 4 185611 MARKET QUOTATIONS 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 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