Nonprofit · EIN 43-1983168
CALIFORNIA JAZZ CONSERVATORY INC
Tax-exempt · BERKELEY, CA 94704
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $590,728 | $1,977,450 | -$1,386,722 | $2,619,746 | $1,731,383 | $888,363 |
| December 31, 2024 | 990 | $1,935,951 | $3,499,555 | -$1,563,604 | $4,970,866 | $2,779,472 | $2,191,394 |
| December 31, 2023 | 990 | $3,149,170 | $3,658,204 | -$509,034 | $5,781,504 | $2,123,281 | $3,658,223 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,135,482
- of which government grants
- $4,000
- Program service revenue
- $659,042
- Investment income
- -$1,195,879
- Net rental income
- $2,550
- Net gain from sales of assets
- -$1,240,621
- Net income from fundraising events
- -$10,467
- Other revenue
- -$7,917
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $98,512
- Other salaries and wages
- $787,379
- Salaries, compensation and benefits (total)
- $966,005
- Professional fundraising fees
- $0
- Legal fees
- $5,580
- Accounting fees
- $63,500
- Occupancy
- $407,725
- Travel
- $2,536
- Depreciation
- $195,427
- Program services (functional)
- $1,226,218
- Management and general (functional)
- $699,269
- Fundraising (functional)
- $51,963
Balance sheet and other
- Total assets, start of year
- $4,970,866
- Total assets, end of year
- $2,619,746
- Total liabilities, end of year
- $1,731,383
- Net assets, end of year
- $888,363
- Land, buildings and equipment
- $16,713
- Publicly traded securities
- $1,015,407
- Net assets without donor restrictions
- -$271,596
- Net assets with donor restrictions
- $1,159,959
- Gross receipts
- $1,869,587
- Employees
- 73
- Volunteers
- 0
- Year formed
- 2002
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM PHILLIPS | PRESIDENT (THRU 5/31/2025) Trustee or director, Officer | 40 | $87,500 |
| LISA MEZZACAPPA | EXECUTIVE DIRECTOR (START 12/5/25) Trustee or director, Officer | 40 | $11,012 |
| GORDON BROOKS | CHAIRPERSON Trustee or director, Officer | 0.3 | $0 |
| RICHARD LYONS | VICE CHAIRPERSON, AUDIT COMMITTEE CHAIR Trustee or director, Officer | 0.3 | $0 |
| MARGE ANG | SECRETARY (START 5/8/2025) Trustee or director, Officer | 0.3 | $0 |
| JOHN MOSS | SECRETARY (THRU 12/9/2025) Trustee or director, Officer | 0.3 | $0 |
| NEIL RUDOLPH | DIRECTOR, TREASURER (THRU 12/9/2025) Trustee or director, Officer | 0.3 | $0 |
| SUSAN BRAND | TREASURER (START 2/17/2026) Trustee or director, Officer | 0.3 | $0 |
| TYLER JOHNSTON | DIRECTOR Trustee or director | 0.3 | $0 |
| JERRY FIDDLER | DIRECTOR Trustee or director | 0.3 | $0 |
| ERLE FLAD | DIRECTOR (THRU 3/19/2025) Trustee or director | 0.3 | $0 |
| RITA HARGRAVE | DIRECTOR Trustee or director | 0.3 | $0 |
| JERRY POVSE | DIRECTOR Trustee or director | 0.3 | $0 |
| JIM REYNOLDS | DIRECTOR (THRU 11/16/24) Trustee or director | 0.3 | $0 |
| KEVIN WHITMAN | DIRECTOR (THRU 12/9/2025) Trustee or director | 0.3 | $0 |
990 for the year ended December 31, 2024: 17 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM PHILLIPS | PRESIDENT (START 10/23/23) Trustee or director, Officer | 40 | $214,250 |
| JEFFREY DENSON | DEAN Highest-paid employee | 40 | $167,555 |
| GERALD CLEAVER | FACULTY MEMBER Highest-paid employee | 40 | $120,804 |
| GORDON BROOKS | CHAIRPERSON Trustee or director, Officer | 5 | $0 |
| RICHARD LYONS | VICE CHAIRPERSON Trustee or director, Officer | 0.3 | $0 |
| JOHN MOSS | SECRETARY Trustee or director, Officer | 0.3 | $0 |
| NEIL RUDOLPH | DIRECTOR, TREASURER (START 3/22/23) Trustee or director, Officer | 1 | $0 |
| SUSAN BRAND | CHAIR OF THE DEVEL. COMM. Trustee or director, Officer | 0.3 | $0 |
| TYLER JOHNSTON | DIRECTOR Trustee or director | 0.3 | $0 |
| JERRY FIDDLER | DIRECTOR Trustee or director | 0.3 | $0 |
| ERLE FLAD | DIRECTOR Trustee or director | 0.3 | $0 |
| RITA HARGRAVE | DIRECTOR Trustee or director | 0.3 | $0 |
| JERRY POVSE | DIRECTOR Trustee or director | 0.3 | $0 |
| JIM REYNOLDS | DIRECTOR Trustee or director | 0.3 | $0 |
| KEVIN WHITMAN | DIRECTOR Trustee or director | 0.3 | $0 |
| CLIFFORD BROWN JR | DIRECTOR (THRU 11/16/24) Trustee or director | 0.3 | $0 |
| GREG PERLOFF | DIRECTOR (THRU OCTOBER 2024) Trustee or director | 0.3 | $0 |
990 for the year ended December 31, 2023: 21 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SUSAN MUSCARELLA | PRESIDENT (THRU 10/31/23) Trustee or director, Officer | 40 | $150,278 |
| JEFFREY DENSON | DEAN Highest-paid employee | 40 | $139,975 |
| GERALD CLEAVER | FACULTY MEMBER Highest-paid employee | 40 | $104,760 |
| WILLIAM PHILLIPS | PRESIDENT (START 10/23/23) Trustee or director, Officer | 40 | $37,639 |
| GORDON BROOKS | CHAIRPERSON Trustee or director, Officer | 0.3 | $0 |
| SUSAN BRAND | VICE CHAIRPERSON Trustee or director, Officer | 0.3 | $0 |
| RICHARD LYONS | SECRETARY Trustee or director, Officer | 0.3 | $0 |
| ERIC SIEGEL | TREASURER (THRU 3/21/23) Trustee or director, Officer | 0.3 | $0 |
| NEIL RUDOLPH | DIRECTOR, TREASURER (START 3/22/23) Trustee or director, Officer | 0.3 | $0 |
| JOHN MOSS | CHAIR OF THE DEVEL. COMM. Trustee or director, Officer | 0.3 | $0 |
| TYLER JOHNSTON | DIRECTOR Trustee or director | 0.3 | $0 |
| CLIFFORD BROWN JR | DIRECTOR Trustee or director | 0.3 | $0 |
| JERRY FIDDLER | DIRECTOR Trustee or director | 0.3 | $0 |
| ERLE FLAD | DIRECTOR Trustee or director | 0.3 | $0 |
| RITA HARGRAVE | DIRECTOR Trustee or director | 0.3 | $0 |
| LETTY LEDBETTER | DIRECTOR Trustee or director | 0.3 | $0 |
| GREGG PERLOFF | DIRECTOR Trustee or director | 0.3 | $0 |
| JERRY POVSE | DIRECTOR Trustee or director | 0.3 | $0 |
| JIM REYNOLDS | DIRECTOR Trustee or director | 0.3 | $0 |
| JUDY WALTERS | DIRECTOR (THRU 2/18/23) Trustee or director | 0.3 | $0 |
| KEVIN WHITMAN | DIRECTOR Trustee or director | 0.3 | $0 |
Address and contacts
- Address (IRS master file)
- 2087 ADDISON ST, BERKELEY, CA 94704-1103
- In care of
- % BILL ARON
- Principal officer (990 for 2025)
- LISA MEZZACAPPA, 1036 CAMELIA STREET, BERKELEY, CA 94710
- Signed the 990
- LISA MEZZACAPPA, EXECUTIVE DIRECTOR
- Phone
- (510) 845-5373
- Website
- WWW.CJC.EDU
- Return prepared by
- SCRUBBEDNET LLC
California records
California keeps its own records of charities and corporations. Search them by EIN 43-1983168 or by the name CALIFORNIA JAZZ CONSERVATORY INC.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
FOUNDED IN 1997, THE JAZZSCHOOL COMMUNITY MUSIC SCHOOL IN DOWNTOWN BERKELEY IS DEDICATED TO FOSTERING THE DEVELOPMENT OF THE ASPIRING JAZZ MUSICIAN OF ALL AGES AND LEVELS, AND BUILDS AUDIENCES AND CONNECTS COMMUNITIES TO SUSTAIN THE JAZZ ART FORM. THE SCHOOL'S ADULT AND YOUTH COMMUNITY EDUCATION PROGRAMS INCLUDE CLASSES AND ENSEMBLES, WORKSHOPS, SUMMER CAMPS, IN-SCHOOL CLINICS, FREE PUBLIC PROGRAMS, A CONCERT SERIES, AND PERFORMANCES IN THE COMMUNITY.
Program accomplishments
- JCMS PROGRAM AND TUITION PROGRAM- 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. 1,100 STUDENTS PARTICIPATED.Expenses $1,191,658 · revenue $640,758
- CONCERTSExpenses $34,560 · revenue $18,284
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 43-1983168
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2003
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A25)
- Assets (IRS master file)
- $2,619,746
- Income (IRS master file)
- $1,869,587
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $590,728 | $1,977,450 | $2,619,746 | XML |
| 990 | December 2024 | $1,935,951 | $3,499,555 | $4,970,866 | XML |
| 990 | December 2023 | $3,149,170 | $3,658,204 | $5,781,504 | XML |
| 990 | December 2022 | $2,310,767 | $3,490,453 | $6,943,237 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 43-1983168).
Questions about CALIFORNIA JAZZ CONSERVATORY INC
- What is the EIN of CALIFORNIA JAZZ CONSERVATORY INC?
- The employer identification number (EIN) of CALIFORNIA JAZZ CONSERVATORY INC is 43-1983168.
- Is CALIFORNIA JAZZ CONSERVATORY INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2003.
- Are donations to CALIFORNIA JAZZ CONSERVATORY INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CALIFORNIA JAZZ CONSERVATORY INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CALIFORNIA JAZZ CONSERVATORY INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CALIFORNIA JAZZ CONSERVATORY INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of CALIFORNIA JAZZ CONSERVATORY INC?
- The 990 for the year ended December 31, 2025 names LISA MEZZACAPPA.
- Who are the officers and directors of CALIFORNIA JAZZ CONSERVATORY INC?
- The 990 for the year ended December 31, 2025 lists 15 people; 2 received compensation from the organization, the highest $87,500 (WILLIAM PHILLIPS, PRESIDENT (THRU 5/31/2025)).
- How much revenue does CALIFORNIA JAZZ CONSERVATORY INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $590,728, expenses of $1,977,450 and total assets of $2,619,746 at year end.
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