The Jazzschool

Legal name: California Jazz Conservatory Inc

Nonprofit profile at a glance

EIN
431983168
IRS 990 coverage
2010–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025
Location
Berkeley, CA, US
Phone
510.845.5373
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts Education

Official website

Reported finances

Revenue
$590,728
Expenses
$1,977,450
Assets
$2,619,746
Liabilities
$1,731,383

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • LISA MEZZACAPPA (EXECUTIVE DIRECTOR (START 12/5/25))
  • WILLIAM PHILLIPS (PRESIDENT (THRU 5/31/2025))

Highest reported compensation

  • WILLIAM PHILLIPS (PRESIDENT (THRU 5/31/2025)): $87,500 total reported compensation
  • LISA MEZZACAPPA (EXECUTIVE DIRECTOR (START 12/5/25)): $11,012 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Jazzschool community music program offers ensembles, classes and workshops for instrumentalists and vocalists, focusing on theory, performance, musicianship, improvisation, composition, history, culture, aesthetics, and the music business.

What it reported doing in 2025

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.

Operating model

Revenue model
Donor-supported. 62% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Expenses are high relative to revenue and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 92
  • Accountability: 78
  • Sustainability: 22
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.8%; rating input score 68
  • Program expense ratio: 62%; rating input score 62
  • Fundraising efficiency: $21.85 raised per $1 spent on fundraising; rating input score 58; 58th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 21st percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -234.7%; rating input score 0; 0th percentile among comparable filings
  • Total-asset coverage ratio: 1.32; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0.66; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: 5%; rating input score 50; 50th percentile among comparable filings

Growth

  • Program expense growth: 1.4% per year; rating input score 100; 20th percentile among comparable filings
  • Revenue growth: -0.2% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: 9.9% per year; rating input score 100; 55th percentile among comparable filings

Details

  • What they do: 3 programs and campaigns described on the official site · 2 operating locations identified
  • Where the money goes: 67.8% of revenue deployed · 62% of spending went to programs
  • Governance: 12 of 15 board members independent · 6 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $1.2M in reported program spending
  • Leadership: top reported pay $88K · 15 people listed
  • Highest-paid contractors: 1 contractor listed · $244K reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 14 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 58/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • High — Sustainability: Liabilities to assets ratio scored 9/100.
  • Review — Sustainability: Officer compensation ratio scored 50/100.