2025-01-31T11:12:49-06:00 2024-06-30 621333840 BIBLE HARRIS SMITH PC 507 W CLINCH AVENUE KNOXVILLE TN 37902 990 2023-07-01 621500977 COMMUNITY SCHOOL OF THE ARTS COMM 8655235684 PO BOX 1303 KNOXVILLE TN 37901 JENNIFER WILLARD EXECUTIVE DIRECTOR 8655235684 2025-01-29 1 1 HOLLY LEITNER P03257625 8655462300 2023 2025-03-06 01:10:19Z JENNIFER WILLARD 900 HENLEY STREET KNOXVILLE TN 37902 253244 0 X HTTP://WWW.CSAKNOX.ORG/ X 1991 TN TO PROVIDE AFFORDABLE QUALITY INSTRUCTION IN THE VISUAL AND PERFORMING ARTS TO CHILDREN. 17 17 13 30 0 0 231832 250037 255 3207 24 0 0 0 232111 253244 6000 0 0 0 193175 191342 0 0 46859 34737 37371 233912 228713 -1801 24531 233261 257792 0 0 233261 257792 X TO PROVIDE AFFORDABLE QUALITY INSTRUCTION IN THE VISUAL AND PERFORMING ARTS TO CHILDREN OF VARIED SOCIO-ECONOMIC BACKGROUNDS IN KNOX COUNTY AND THE SURROUNDING REGION. 0 0 83389 3207 THE COMMUNITY SCHOOL OF THE ARTS ("THE SCHOOL") WAS ESTABLISHED IN 1991 AS A NON-PROFIT ORGANIZATION TO PROVIDE AFFORDABLE QUALITY INSTRUCTION IN THE VISUAL AND PERFORMING ARTS TO CHILDREN OF VARIED SOCIO-ECONOMIC BACKGROUNDS IN KNOX COUNTY AND THE SURROUNDING REGION, PARTICULARLY THOSE FROM UNDERSERVED INNER-CITY AND RURAL AREAS. THE SCHOOL OFFICIALLY OPENED ITS DOORS IN SEPTEMBER 1992, OFFERING BEGINNING PIANO LESSONS TWICE A WEEK TO A STUDENT BODY OF 22 YOUNGSTERS FROM EAST KNOXVILLE, ALL OF WHOM ATTENDED ON FULL FINANCIAL AID.AFTER ONLY TWO YEARS OF OPERATION, THE SCHOOL RECEIVED FULL ACCREDITATION AS A MEMBER OF THE NATIONAL GUILD OF COMMUNITY SCHOOLS OF THE ARTS, MAKING IT ONE OF THREE SUCH ACCREDITED INSTITUTIONS IN THE STATE OF TENNESSEE. THE SCHOOL WAS ALSO HONORED TO RECEIVE THE MAYOR'S ARTS AWARD IN THE CATEGORY OF EDUCATION AND SPECIAL PROJECTS IN 1995 AND 1997.THE SCHOOL OFFERS PRIVATE, ONE-ON-ONE INSTRUCTIONS IN THE DISCIPLINE OF PIANO, VIOLIN, BRASS INSTRUMENTS AND VOICE AS WELL AS GROUP CLASSES IN THE VISUAL ARTS, MODERN DANCE AND CHORAL PERFORMANCE IN AN AFTER- SCHOOL PROGRAM CONDUCTED BY PROFESSIONAL, PART-TIME FACULTY FIVE DAYS A WEEK (MONDAY THROUGH FRIDAY). ONE HUNDRED AND TWENTY FOUR STUDENTS WERE ENROLLED DURING THE 2023-2024 SCHOOL YEAR; 100% OF THE STUDENTS ATTEND ON FULL SCHOLARSHIP.THE SCHOOL ALSO SERVES AN ADDITIONAL 60 CHILDREN PER WEEK THROUGH PARTNERSHIPS WITH OTHER NON-PROFIT ORGANIZATIONS, PROVIDING OFFSITE ART AND MUSIC THERAPY CLASSES TO STUDENTS AT GREEN MAGNET STEAM ACADEMY, THE CRUTCHER MEMORIAL YOUTH ENRICHMENT CENTER, AND THE KNOX COUNTY HOMELESS TUTORING PROJECT.IN ADDITION TO ITS REGULAR WEEKLY SCHEDULE OF CLASSES AND OFFSITE PROGRAMS, THE SCHOOL OFFERS SIDE-BY-SIDE AN ANNUAL APPRENTICESHIP PROGRAM WHICH PAIRS SCHOLARSHIP STUDENTS IN THE VISUAL ARTS PROGRAM WITH A PROFESSIONAL, WORKING ARTIST IN HIS OR HER STUDIO. ARTIST AND STUDENT WORK SIDE-BY-SIDE TO CREATE ORIGINAL PIECES OF ART, WHICH ARE DISPLAYED IN A FULL-SCALE EXHIBIT AT BENEFIT GALLERIES. PARTICIPATING ARTISTS INCLUDE RICHARD JOLLEY, TOMMIE RUSH, PETER ROSE, MARCIA GOLDENSTEIN, AND ANDREW SAFTEL.STUDENT TURNOVER AT THE SCHOOL IS MINIMAL: THE AVERAGE LENGTH OF ENROLLMENT FOR A STUDENT IS 7 YEARS; OVER ONE HUNDRED STUDENTS HAVE GRADUATED FROM THE PROGRAM AS SENIORS, ALL OF WHOM HAVE GONE ON TO HIGHER EDUCATION, SOME WITH SCHOLARSHIP ASSISTANCE FROM THE SCHOOL. 83389 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 13 1 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 1 0 0 TN X JENNIFER WILLARD 8655235684 PO BOX 1303 KNOXVILLE TN 37901 ANTHONY WILSON VICE PRESIDENT 0.50 X X 0 0 0 BRANDON HACKETT TREASURER 1.00 X X 0 0 0 JUDY THOMPSON SECRETARY 0.50 X X 0 0 0 SHERRI ALLISON BOARD MEMBER 0.50 X 0 0 0 JENNY CHEATHAM BOARD MEMBER 0.50 X 0 0 0 PHYLLIS ELDRIDGE BOARD MEMBER 0.50 X 0 0 0 GORDON FOWLER BOARD MEMBER 0.50 X 0 0 0 ANNE JACKSON BOARD MEMBER 0.50 X 0 0 0 MARC GAMBLE BOARD MEMBER 0.50 X 0 0 0 JENNIFER LINGINFELTER BOARD MEMBER 0.50 X 0 0 0 DEVIN LYON BOARD MEMBER 0.50 X 0 0 0 CATHERINE NANCE BOARD MEMBER 0.50 X 0 0 0 NATHAN ROWELL PRESIDENT 0.50 X X 0 0 0 ELLEN SCHNOLL BOARD MEMBER 0.50 X 0 0 0 SHERRI BEVIS BOARD MEMBER 0.50 X 0 0 0 OLGA WELCH BOARD MEMBER 0.50 X 0 0 0 WILL JOHNSON BOARD MEMBER 0.50 X 0 0 0 JENNIFER WILLARD EXECUTIVE DIRECTOR 50.00 X 80738 0 0 80738 0 0 0 0 0 0 0 250037 250037 MISCELLANEOUS RECEIPTS 611600 3000 3000 MISCELLANEOUS RECEIPTS 611600 207 207 3207 253244 3207 0 0 77825 31130 15565 31130 97946 41669 56277 3000 1200 1800 12571 5965 6606 14024 14024 1175 1175 3672 3672 3020 2196 824 5477 5477 SUPPLIES 7323 7323 MISCELLANEOUS 659 659 VISUAL ARTS EXPENSE 616 616 BANK FEES 546 546 859 613 246 228713 83389 98465 46859 50400 77375 159970 160546 44646 24775 22891 19871 233261 257792 0 0 X 162608 187139 70653 70653 233261 257792 233261 257792 24531 0 X 0 1 X 1 0 X 174757 197979 157681 231832 250037 1012286 174757 197979 157681 231832 250037 1012286 101739 910547 26 51 30 24 131 41 1882 4366 255 3207 9751 1022168 0.89080 0.82330 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 86060 6567 2100 621 89906 90812 3806 8000 558 86060 85614 13200 -5383 -2000 618 90812 80216 11905 4000 2508 85614 77635 2576 2439 2434 80216 1 0 44646 24775 19871 19871 X 424975 175000 -269 174731 250244 3000 3000 253244 401968 175000 -1745 173255 228713 0 228713 PART V, LINE 4: THE ENDOWMENT FUNDS ARE USED FOR GENERAL SUPPORT OF THE ORGANIZATION. PART X, LINE 2: THE COMMUNITY SCHOOL OF THE ARTS IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS AS THE SCHOOL HAD NO NET UNRELATED BUSINESS INCOME. THE SCHOOL HAS ADOPTED THE AUTHORITATIVE GUIDANCE FOR THE UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE SCHOOL PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED JUNE 30, 2024, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR WHICH MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. AS OF JUNE 30, 2024, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2020 THROUGH 2022 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE SCHOOL FILES TAX RETURNS. IT IS THE SCHOOL'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX IF ANY, IN INCOME TAX EXPENSE. AS OF JUNE 30, 2024, THE SCHOOL HAD NO ACCRUALS FOR INTEREST AND/OR PENALTIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: ACCOUNTS RECEIVABLE -270. ROUNDING 1. PART XI, LINE 4B - OTHER ADJUSTMENTS: VOIDED CHECK INCLUDED IN EXPENSES IN FINANCIAL STATEMENTS 3,000. PART XII, LINE 2D - OTHER ADJUSTMENTS: ACCRUAL TO CASH DEPRECIATION CHANGE 787. ACCRUAL TO CASH PAYROLL CHANGE 467. VOIDED CHECK INCLUDED IN EXPENSES IN FINANCIAL STATEMENTS -3,000. ROUNDING 1. FORM 990, PART VI, SECTION B, LINE 11B THE TAX RETURN IS PREPARED BY AN UNRELATED, INDEPENDENT ACCOUNTING FIRM AND SUBMITTED TO THE SCHOOL'S EXECUTIVE DIRECTOR FOR INTERNAL REVIEW. COPIES ARE THEN PROVIDED TO EACH BOARD MEMBER PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES THAT EACH BOARD OF DIRECTORS MEMBER AND THE SCHOOL'S EXECUTIVE DIRECTOR REVIEW THE CONFLICT OF INTEREST POLICY AND PROVIDE DISCLOSURE OF ANY ACTIVITIES WHICH COULD CONSTITUTE A CONFLICT OF INTEREST. ADDITIONALLY, BOARD OF DIRECTORS MEMBERS ARE ASKED TO RECUSE THEMSELVES ON ANY MATTERS BEFORE THE BOARD IN WHICH A CONFLICT OF INTEREST MAY EXIST. ANY SUCH RECUSAL IS DOCUMENTED WITHIN THE MINUTES OF THE BOARD OR COMMITTEE. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED BY THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS IN ACCORDANCE WITH A POLICY ADOPTED BY THE BOARD. STATE AND NATIONAL COMPARABILITY DATA IS USED TO ASSIST IN DETERMINING APPROPRAITE COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.