2026-03-18T12:34:10-07:00 2025-06-30 680260103 REGALIA BERGER & BERGER CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2024-07-01 941236838 The Junior Center of Art and Science JUNI 5108395777 558 Bellevue Avenue Oakland CA 94610 Sha Coleman Treasurer 5108395777 2026-03-18 true true David Berger P02044354 9253140390 2024 2025-03-06 01:10:19Z Sha Coleman 558 Bellevue Avenue Oakland CA 94610 676625 false X www.juniorcenter.org X 1951 CA Junior Center provides programs which support and enrich the K through 12 art and science curriculum in over 300 elementary and secondary school classrooms throughout Oakland and the East Bay. 9 9 27 30 0 142044 165537 331498 486402 2926 1389 4446 17474 480914 670802 23375 59095 0 376157 462245 14618 0 72159 155752 157049 569902 678389 -88988 -7587 367062 353060 139371 132956 227691 220104 X An annual exhibit program for elementary school students, after school and summer art and science courses for children and teens, and drop-in activities for visitors of all ages are offered throughout the year. false false 168973 48410 208888 SUMMER CAMP:JCAS Summer Camp (June 10th-August 16th) at our home on Lake Merritt.We held 18 one to two week arts/steam camps for children ages 6 -14 years old. Included Carpentry, painting, printmaking, creative technology, maker education, comics, and science exploration. Camps were led by a team of professional educators, scientists, and artists and served over 180 students in small 14 person camps. 160651 239799 OFF-SITE ACTIVITIES:The Junior Center partnered with school and community sites throughout Oakland and the Greater East Bay area. Residencies ranging from 16 to 30 weeks were offered at Franklin Elementary (4th and 5th grade serving 210 students), Emerson Elementary (TK 2ndh Grade, including 2 SPED classes, Carl Munck Elementary (TK-5th grades) all programs aligned with a strong focus on building confidence and agency in our young artists. [Continued on Schedule O] 94219 10685 37716 ON-SITE ACTIVITIES: Onsite After-school classes and workshops in our temporary space at 1222 Harrison St. in Oakland. We offered 3-5 quarterly after-school arts classes and workshops offered on a sliding scale to students ages 6 - 14 years old in Fall, Winter and Spring. Included carpentry, material multiverse, art adventures: painting, drawing, and collage as well as a new program in virtual world building . Programs were focused on a combination of skill building, technique and hands-on exploration and play. Students served in all after school classes totaled more than 45. Off-site Actiities [continued from Form 990 Page 2]A new art and social change program was offered at ARISE high school for ages 14-17We also offered a creative technology and digital arts course with Summitt Charter schools in Richmond, CA. Afterschool programming was held in the WCCUSD schools of Mira Vista Coronado,Ford and Shannon Schools serving 400 students over 30 weeks. Junior Center participated in several community free events including Old Oakland Creates to Honoring our Ancestors where we led free, engaging arts activities for the whole family. 423843 true true false false false false false false false false true false false false false true false false true false false false false false true false false false true false false false false false false false false false false false false false false false false false false true 7 0 true 27 true false false false false false false false 0 false false false false false false false X 9 9 false false false false false false false true true false false true true true true true true true true false CA X X X Cindy Michael 5108395777 558 Bellevue Avenue Oakland CA 94610 Cybele Gerachis Exec Director 40.00 0.00 X 88067 0 10686 Heidi Quan President 4.00 0.00 X X 0 0 0 Darbi Howard Vice President 1.00 0.00 X X 0 0 0 Sha Coleman Treasurer 4.00 0.00 X X 0 0 0 Karli Maeda Secretary 1.00 0.00 X X 0 0 0 Altaf Kassam Trustee 1.00 0.00 X 0 0 0 Laura Guevara Trustee 1.00 0.00 X 0 0 0 Jennifer Biagio Trustee 1.00 0.00 X 0 0 0 Rachel Gonzales-Levine Trustee 1.00 0.00 X 0 0 0 Shawn Granberry Trustee 1.00 0.00 X 0 0 0 88067 10686 0 false false false 0 20276 145261 1477 165537 Other income 611600 13813 13813 Tuition 611600 472589 472589 486402 1389 1389 0 0 0 0 23297 5823 17474 0 0 0 670802 486402 1389 0 59095 59095 0 0 91226 62440 11229 17557 0 308456 218988 55025 34443 0 29887 11368 11677 6842 32676 23590 5195 3891 0 0 28956 28956 0 0 0 10273 4813 5460 7424 5025 2399 11666 267 11399 2333 2333 0 1105 1105 5657 4739 834 84 0 0 0 0 17945 17945 12521 12521 Class Materials 19355 17908 1447 Software & Bank Fees 17167 14927 995 1245 Dues and subscriptions 6308 2328 3980 Program Equipment 5708 1256 4452 10631 1912 6082 2637 678389 423843 182387 72159 147847 27324 166958 148397 0 10592 23696 0 0 0 0 27177 25628 167198 39183 14488 128015 0 0 0 0 0 367062 353060 40281 35951 99090 97005 139371 132956 X 196710 205589 30981 14515 227691 220104 367062 353060 -7587 X true X false true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 143038 15024 128014 24160 24159 1 128015 X Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, The Junior Center of Art and Science is required to report information regarding its exposure to various tax positions taken by the organization and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that The Junior Center of Art and Science has adequately evaluated its current tax positions and has concluded that as of June 30, 2025, The Junior Center of Art and Science does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.The Junior Center of Art and Science has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code, respectively. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that the organization continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. The Junior Center of Art and Science may periodically receive unrelated business income requiring the organization to file separate tax returns under federal and state statutes. Under such conditions, The Junior Center of Art and Science calculates and accrues the applicable taxes payable. true true true true true true true false false false false false false false false false false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized All Class materials include non-discriminatory statements. In addition, The Junior Center of Art and Science's website (www.juniorcenter.org/classes.html), its employment data, its brochures, its handbooks and all of its solicitations welcome diverse applicants from all social/religious/economic/etc. backgrounds. Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race X X X X X X false Special Event 23297 23297 5823 23297 23297 5823 5823 17474 false 0 0 Scholarships 295 59095 FMV Scholarships for classes Form 990, Part VI, Section B, Line 11b Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service. Form 990, Part VI, Section B, Line 12c Members of the Board of Directors review all potential conflicts of interest periodically. Top management and all Board members are required to disclose potential conflicts and any related party affiliations. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures. Form 990, Part VI, Section B, Line 15a Members of the board of directors review the compensation of all high-level personnel periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the organization's policies and procedures. Form 990, Part VI, Section B, Line 15b Compensation of other personnel and highly compensated employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files. Form 990, Part VI, Section C, Line 18 Tax returns are available for download from several websites and by request from the organization's office in Oakland, California. Form 990, Part VI, Section C, Line 19 All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to our website and to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office.