Community School of Music and Arts EIN 23-7023900

Community School of Music and Arts

EIN  23-7023900 Public charity (501(c)(3)) Mountain View, CA Founded 1969
Form 990 (PDF) Compare with another nonprofit →
Verified accurate 8/16/26 · see original filing: IRS
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Size
$1–10M
What they do
Engages the community in high-quality arts and music education to enhance quality of life.
Leadership
Lauren Fletcher · Chief Financial Officer · $148K
Money in and out
$8.2M revenue, $8.6M expenses
Bottom line
92% program efficiency

Engages the community in high-quality arts and music education to enhance quality of life. For fiscal year 2024 it reported $8.2M in revenue, $8.6M in expenses, and $15.5M in net assets.Pt I

Where the money goes · FY2024
Total revenue
$8.2M
Pt VIII · Ln 12
Total expenses
$8.6M
Pt IX · Ln 25
Net assets
$15.5M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$342K
Where spending went · Part IX cols B–D
Program services $0.92 Management & general $0.05 Fundraising $0.03
Program efficiency
92%
of spending reaches programs0% vs prior filing year
Operating runway
6.0mo
months of highly liquid reserves at operating expense rate▲ +7% vs prior filing year
Surplus margin
-4%
revenue over expenses, this year▲ +58% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$8.2M
FY2024▲ +6%
Expenses
$8.6M
FY2024▲ +1%
Total assets
$20.1M
FY2024▼ -1%
Total liabilities
$4.6M
FY2024▲ +2%
Total revenue
$8.2M
Pt VIII · Ln 12
Total expenses
$8.6M
Pt IX · Ln 25
Net assets
$15.5M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$342K
Total assetsPt X · Ln 16$20.1M
Program-expense ratioPt IX · col B92%
Voting members of governing bodyPt I · Ln 316
Independent voting membersPt I · Ln 415
Mission & Programs · Part III

Where the work happens

3 program services account for $7.9M of program spending, described in the organization's own filed words · FY2024.
01

Music

The school offers private music lessons, classes, ensembles, workshops, camps, and master classes for nearly 2,300 students, taught by a distinguished international faculty of 62 on over 15 instruments. The school also offers a wide variety of concerts and lectures in tateuchi hall.

$4.6Mprogram expense
02

In-School

The school offers award-wining in-school programs, ART4SCHOOLS and MUSIC4SCHOOLS, reaching nearly 22,000 students at 49 schools in san mateo and santa clara counties with a sequential, standards-based, and comprehensive curriculum.

$2.3Mprogram expense
03

Art School

The school provides on-site art instruction, including weekly classes, vacation camps, and special workshops. Annually, nearly 1,500 children, youth, teens, and adults receive instruction in a variety of disciplines, including drawing, painting, printmaking, sculpture, multimedia composition, animation, and folk arts.

$979Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CCommunity School of Music and Arts
EINHdr · item D23-7023900
Principal addressHdr · item CMountain View, CA
WebsiteHdr · item Jwww.arts4all.org
Year of formationHdr · item L1969
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFArts & Culture (A6E0)
Ruling yearIRS BMFSep 1969

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a16
Independent voting membersPt VI · Ln 1b15
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Chief Financial Officer
$148,388Pt VII · Sec A
$144,768Pt VII · Sec A
Executive Director
$142,829Pt VII · Sec A
Music School Director
$114,066Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Lauren Fletcher’s $148K as Chief Financial Officer is at the 65th percentile of top reported officer pay among 3916 $1–10M arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 7 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Vickie Scott Grove$242,205$191,545$198,280$158,686$203,001
Lauren Fletcher$148,388$147,125$137,932$129,835$128,269$63,462
Chwee Doreen Lee$144,768$120,333$117,682$113,770
Adriana Marcial$142,829
Charles Fautch$114,066
Chiung-Chi Chen$104,311
Carol Sanders$99,369

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Statement of Revenue

Part VIII
Program service revenue$6.8M · 83%
Contributions & grants$952K · 12%
Other revenue$337K · 4%
Investment income$153K · 2%
Program service revenue83%$6.8M
Contributions & grants12%$952K
Other revenue4%$337K
Investment income2%$153K
— government grantsLn 1e$127K
Total revenueLn 12$8.2M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.92 Management & general $0.05 Fundraising $0.03
Program services92%$7.9M
Management & general5%$425K
Fundraising3%$269K
Total functional expensesLn 25$8.6M

Balance Sheet

Part X · end of year
CashLn 1$2.0M
Total assetsLn 16$20.1M
Total liabilitiesLn 26$4.6M
Total net assetsLn 32$15.5M
Months of cash on handcomputed2.8

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $4.2M · Operating expenses (Pt IX) $8.6M · Less non-cash grants $27K · Cash operating expenses/yr $8.6M
6.0 months
Where the money goes
Program services
Program services $7.9M · Total expenses $8.6M
92%
Management & General
Management & general $425K · Total expenses $8.6M
5%
Fundraising
Fundraising $269K · Total expenses $8.6M
3%
Cost to raise $1
Fundraising expense (3-yr avg) $313K · Solicited contributions (3-yr avg) $1.0M
$0.30 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $952K · Total revenue $8.2M
12%
Government reliance
Government grants $127K · Total revenue $8.2M
2%
Earned-income share
Program service revenue $6.8M · Total revenue $8.2M
83%
Investment reliance
Investment income $153K · Total revenue $8.2M
+2%
Program self-sufficiency
Program service revenue $6.8M · Total expenses $8.6M
79%
Growth & trend
Revenue growth (YoY)
This year $8.2M · Prior year $7.7M
+6%
Revenue CAGR
FY2019 $6.9M · FY2024 $8.2M
+4%
Net-asset trend (YoY)
End of year $15.5M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $8.2M · Expenses $8.6M
-4%
Liabilities-to-Assets
Total liabilities — · Total assets $20.1M
Net-asset ratio
Net assets $15.5M · Total assets $20.1M
77%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $2.3M · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $20.1M
11%
People & payroll
Highest Reported Total Compensation
Individual Lauren Fletcher · Reported title CHIEF FINANCIAL OFFICER · Highest reported compensation $148K · Total expenses $8.6M
2%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $6.4M · Total expenses $8.6M
74%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 92%
Overhead ratio 5%
Fundraising cost ratio 28%
Revenue growth 6%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 5 funders →
Grants paid · 47 grants · $1.1M · 2019–2023
Unitemized GrantFY2023$127,753
Mountain View-Whisman School District (mvwsd)FY2023$100,000
San Mateo Foster City School DistrictFY2023$49,440
Mvwsd PreschoolFY2023$28,840
Unitemized GrantFY2023$24,195
Garfield Community SchoolFY2023$10,906
Adelante AcademyFY2023$7,641
Linda Vista Elementary SchoolFY2023$6,977
Hubbard Media Arts AcademyFY2023$6,645
Ryan Elementary Steam AcademyFY2023$5,482
Lyndale Elementary SchoolFY2023$5,316
Adelante II AcademyFY2023$5,316
Unitemized GrantFY2023$4,375
Mountain View-Whisman School District (mvwsd)FY2022$129,008
Mvwsd Preschool ProgramFY2022$28,400
Garfield Community School (redwood City School District)FY2022$11,000
Adelante Academy (alum Rock Union School District)FY2022$8,156
Hubbard Media Arts Academy (alum Rock Union School District)FY2022$7,447
See all 47 grants →

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024$7.7M revenue · ⤓ 990 PDF
FY2023$8.0M revenue · ⤓ 990 PDF
FY2022$8.5M revenue · ⤓ 990 PDF
FY2021$6.5M revenue · ⤓ 990 PDF
FY2020$6.9M revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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