2025-01-29T10:36:34-08:00 2024-06-30 Crosby & Kaneda CPAs LLP 548 Market St PMB 97503 San Francisco CA 94104 990 2023-07-01 843634157 Project Commotion PROJ 4152528059 2095 Harrison St San Francisco CA 94110 Susan Osterhoff Executive Director 2025-01-29 true true Felix Gorrindo P01658413 5108352727 2023 2025-03-06 01:10:19Z Susan Osterhoff 2095 Harrison St San Francisco CA 94110 1248405 false X www.projectcommotion.org X 2019 CA Project Commotion is a California 501(c)3 nonprofit. Its mission is to foster healthy development in children of all abilities through purposeful movement, play, and family and community relationships. 5 4 17 2 0 674879 756579 435793 488028 1 0 136 3798 1110809 1248405 96902 122574 0 778650 937513 0 110693 228678 276655 1104230 1336742 6579 -88337 450998 355915 358952 352206 92046 3709 Project Commotion's mission is to foster healthy development in children of all abilities through purposeful movement, play, and family and community relationships. false false 1110118 122574 488028 1973 individuals served by the organization throughout fy 23-24. 1457 children increased their physical health and gained social emotional skills by engaging in Project Commotion's movement arts programming. 516 teachers and caregivers learned how to support the children in their lives by bringing more movement and play to the classroom and home routines. 1110118 true true false false false false false false false false true false false true true true true false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false true 2 0 true 17 true false false false false false false false 0 false false false false false false false X 5 4 false false false false false false false true true false false true true true true true false true true false CA X Yuliana Macias 4152528059 2095 Harrison St San Francisco CA 94110 Susan Osterhoff Executive Dir. 40.00 0.00 X X 93041 0 50 Fausto Gortaire Treasurer 1.00 0.00 X X 0 0 0 Erin O'Malley Secretary 1.00 0.00 X X 0 0 0 Yash Agarwal Board Member 1.00 0.00 X 0 0 0 Patty Zevallos Board Member 1.00 0.00 X 0 0 0 Michael Hayes Board Member 1.00 0.00 X 0 0 0 93041 50 0 false false false 0 453558 303021 756579 Equip & facility rental 611600 5495 5495 Tuition fees 611600 482533 482533 488028 0 0 0 0 0 0 0 0 Other 900099 3798 3798 3798 1248405 488028 3798 0 122574 122574 0 0 94469 37787 42511 14171 0 686814 612084 16147 58583 0 90606 77522 1751 11333 65624 55995 3217 6412 0 0 41048 41048 0 0 0 26867 21044 992 4831 776 660 27 89 43417 40696 1146 1575 0 0 130598 111527 7975 11096 3128 3045 35 48 0 493 417 32 44 0 0 5364 4530 352 482 7611 6428 498 685 Other expenses 17234 15690 200 1344 Professional development 119 119 0 1336742 1110118 115931 110693 127075 49246 0 0 41679 70975 0 0 0 0 13016 17847 21455 5364 16091 0 0 0 0 269228 201756 450998 355915 44246 61918 45043 18159 32200 269663 239929 358952 352206 X 31046 -2541 61000 6250 92046 3709 450998 355915 -88337 X false true X true false X 471436 674879 756579 1902894 0 0 471436 674879 756579 1902894 195771 1707123 19 19 0 4537 137 3798 8472 1911385 1224403 X 0.00000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 21455 5364 16091 16091 Right of use - operating lease 201756 201756 Borrowing - related party 36000 Operating lease liability 203929 239929 X 1129855 1129855 118550 118550 1248405 1218192 1218192 118550 118550 1336742 Part X : FIN48 Footnote The Internal Revenue Service and the California Franchise Tax Board have determined that the Organization is exempt from federal and state income taxes under IRC 501(c)(3) and California RTC 23701(d). The Organization has evaluated its current tax positions as of June 30, 2024 and is not aware of any significant uncertain tax positions for which a reserve would be necessary. The Organizations tax returns are generally subject to examination by federal and state taxing authorities for three and four years, respectively, after they are filed. Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Tuition assistance $118550 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Tuition assistance $118550 true 0 0 Tuition assistance 95 118550 Tuition assistance Grants & stipends 16 4024 Grantmaker's Description of How Grants are Used Tuition assistance is used directly by participants in the program. In the event that participation in the program does not continue, the remaining portion of the tuition assistance is unused. Form 990, Part VI, Section B, Line 11b Emailed draft to all board members for review and questions, we held a meeting to review the draft and address those questions internally, then with the CPA (tax preparer). Once all questions were answered, final draft was sent via email for review and approval by vote. Form 990, Part VI, Section B, Line 12c (a) Duty to Disclose. In connection with any actual or possible conflict of interest,an interested person must disclose the existence of the financial interest and begiven the opportunity to disclose all material facts to the directors and members ofcommittees with governing Board delegated powers considering the proposedtransaction or arrangement.(b) Determining Whether a Conflict of Interest Exists. After disclosure of thefinancial interest and all material facts, and after any discussion with the interestedperson, he/she shall leave the governing Board or committee meeting while thedetermination of a conflict of interest is discussed and voted upon. The remainingBoard or committee members shall decide if a conflict of interest exists.(c) Procedures for Addressing the Conflict of Interest. If it is determined a conflictof interest exists, the Chair of the Board (or any person acting as Chair for themeeting) shall make a motion to acknowledge the conflict of interest without takingfurther action. If that motion is approved by a majority of directors present (absentthe director(s) with the conflict of interest), the board will take no further action onthe conflict of interest. This action will in no way nullify or excuse a violation of theconflict of interest policy prior to or following this action.If the Board of Directors wishes to take action to investigate the conflict of interest,an interested person may make a presentation at the governing Board orcommittee meeting. After the presentation, he/she shall leave the meeting duringthe discussion of, and the vote on, the transaction or arrangement involving thepossible conflict of interest. Form 990, Part VI, Section B, Line 15a Board conducted annual review of ED, with staff and board input; ED salary was determined by PC's salary scale (based on data for "similarly situated organizations), org capacity (current annual budget) and requirements set by major funders (DEC); the board discussed and approved ED salary in board meeting. Board complied with compensation approval policy as written in bylaws. Form 990, Part VI, Section B, Line 15b Leadership team salaries was determined by PC's salary scale (based on data for "similarly situated organizations), org capacity (current annual budget) and requirements set by major funders (DCYF, DEC); the board discussed and approved leadership team salaries in board meeting when reviewing annual org budget. Form 990, Part VI, Section C, Line 19 As required by the Nonprofit Integrity Act in California and IRS regulations,certain documents are available to the public upon request.