2024-08-12T11:07:00-07:00 2023-12-31 680260103 REGALIA & ASSOCIATES CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2023-01-01 680350642 CAZADERO PERFORMING ARTS CAMP CAZA 5105277500 PO Box 7908 BERKELEY CA 94707 Emily Wainacht Executive Director 5105277500 2024-08-12 true true Douglas W Regalia P00186389 9253140390 2023 2024-08-08 14:25:15Z Emily Wainacht PO Box 7908 BERKELEY CA 94707 1854010 false X www.cazadero.org X 1994 CA Cazadero Music Camp brings the love of music and learning to youth. We provide a nurturing, inspirational environment for young musicians ages 10-18. CAZADERO WAS ORGANIZED TO PROVIDE AN AFFORDABLE PERFORMING ARTS CAMP AND CAMPING EXPERIENCE FOR YOUNG PEOPLE, [continued page 2] 15 15 117 17 0 799650 397093 1146886 1368200 -3478 16373 -9573 2692 1933485 1784358 119615 167993 0 719648 822088 0 39315 642001 819707 1481264 1809788 452221 -25430 2542751 3209731 1411577 2079337 1131174 1130394 STUDENTS, MUSICIANS, COUNSELORS AND ADULTS. THE CAMP'S FOCUS IS TO CHALLENGE AND STIMULATE YOUNG MUSICIANS AND PERFORMERS TO ACHIEVE GREATER SKILL AND CONFIDENCE THROUGH INTERACTION WITH OTHER TALENTED ARTISTS AND DIRECTORS. false false 1622557 167993 1362209 Cazadero Performing Arts Camp Youth Music program offers a summer program unlike any other. Cazadero offers four youth music sessions, carefully configured for age appropriate ability levels for grades 5-12 from June to August. Cazadero features 21 extraordinary conductors from top orchestra, band and jazz programs from around the country, and outstanding professional faculty and instructors. Standing ovations, sleeping under the stars and best friends to last a lifetime are all part of the Caz experience. Situated in an exquisite old redwood grove 2 hours from the Bay Area in Western Sonoma County, Cazadero has inspired children and families for generations! 1622557 true true false false false false false false false true true true false true true true true false false 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 28 0 true 117 true false false false false false false false 0 false false false false false false false X 15 15 true false false false false false false true true false false true true true true true true true true false CA X X X Emily Wainacht 5105277500 PO BOX 7908 BERKELEY CA 94707 Emily Wainacht Exec Director 40.00 0.00 X 89412 0 0 Rebecca Lutt President 4.00 0.00 X X 0 0 0 Ellen Winograd Vice President 4.00 0.00 X X 0 0 0 Greg Johns Treasurer 4.00 0.00 X X 0 0 0 Cheryl Yee Glass Secretary 4.00 0.00 X X 0 0 0 Angela DeBarger Board Member 1.00 0.00 X 0 0 0 Farron Ezakovich Board Member 1.00 0.00 X 0 0 0 David Golden Board Member 1.00 0.00 X 0 0 0 Jess Hazlett Board Member 1.00 0.00 X 0 0 0 Susanna Hovland Board Member 1.00 0.00 X 0 0 0 Marc Hudock Board Member 1.00 0.00 X 0 0 0 Robert Jacobs Board Member 1.00 0.00 X 0 0 0 Casey Jones Board Member 1.00 0.00 X 0 0 0 Arthur Lawyer Board Member 1.00 0.00 X 0 0 0 Amanda von Moos Board Member 1.00 0.00 X 0 0 0 Colby Wiley Board Member 1.00 0.00 X 0 0 0 89412 0 false false false 0 27300 369793 397093 Camp Rental fees 713990 110698 110698 CAMPER FEES 713990 1140307 1140307 JumpStart Income 713990 102690 102690 Other Income 713990 14505 14505 1368200 16373 16373 0 0 0 0 16552 7869 8683 0 55792 61783 -5991 -5991 0 1784358 1362209 16373 0 167993 167993 0 0 89412 79250 6662 3500 0 606563 537622 45192 23749 0 65884 58396 4909 2579 60229 53384 4487 2358 0 0 23177 23177 0 0 0 5778 5740 28 10 6277 5747 300 230 0 12988 7590 5398 0 97587 66726 30861 10953 10294 546 113 0 0 0 0 5357 4720 637 17116 9559 6807 750 Facility expenses & utilities 257939 257939 Meals and kitchen 185783 185494 289 Transportation and vehicles 47369 47369 Supplies 41329 39053 2276 108054 85681 16347 6026 1809788 1622557 147916 39315 810889 762211 346171 342858 119380 122500 0 0 0 0 31002 32203 17591 26419 285379 243118 14263 42261 0 257504 280737 0 0 945951 1600542 2542751 3209731 20762 10589 383561 358701 1007254 1710047 1411577 2079337 X 773660 686423 357514 443971 1131174 1130394 2542751 3209731 X -25430 22573 2077 X X false true X true false X 238717 334319 397633 799650 397093 2167412 0 0 238717 334319 397633 799650 397093 2167412 158328 2009084 7609 46494 26807 -3478 16373 93805 0 0 2261217 4595078 0.88850 0.85170 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 265191 1380 12916 7866 271621 263680 1510 5741 5741 265191 263680 30007 30007 263680 262915 765 46494 46494 263680 254115 8800 42629 42929 262915 1.00000 true false false 285379 243118 42261 42261 280737 Right of Use 1600542 1600542 Accrued payroll and related benefits 24792 Financial commitments for ADA improvemen 725774 Lease Liability 941607 OTHER LIABILITIES 17874 1710047 X 1624210 22573 -22191 382 1623828 160530 160530 1784358 1711447 69652 69652 1641795 167993 167993 1809788 Part V, Line 4: Intended uses of the endowment fund. Endowment funds have been established to ensure long-term financial stability of the organization. These endowment funds, classified as permanently restricted net assets, represent funds that are subject to restrictions of gift instruments requiring that the principal be invested in perpetuity. In accordance with applicable laws and accounting rules, Cazadero is permitted to transfer all interest and realized/unrealized gains to unrestricted net assets. Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes, Income Taxes. Under ASC 740, Cazadero is required to report information regarding its exposure to various tax positions taken by Cazadero 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 Cazadero has adequately evaluated its current tax positions and has concluded that as of December 31, 2023 Cazadero does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.Cazadero 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. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that Cazadero continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Cazadero may periodically receive unrelated business income requiring Cazadero to file separate tax returns under federal and state statutes. When such conditions exist, Cazadero calculates and accrues the applicable taxes payable. Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Time restricted donations $154100 Perm restricted donations $6430 Part XII, Line 2d: Other expenses and losses per audited F/S Cost of concessions $61783 Special events $7869 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Discounts and Scholarships $167993 X X X X false Special events 16552 16552 7869 16552 16552 7869 7869 8683 false 0 0 Discounts and Scholarships 516 167993 Form 990, Part VI, Section A, Line 2 Executive Director Emily Wainacht is the daughter of Board Member Artie Lawyer. 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 Berkeley, 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. Form 990, Part XI, Line 9 Change in present value of long-term pledges receivable = $2077 Form 990, Part XII, Line 2c Under the California Nonprofit Integrity Act, an exempt organization with annual revenue of $2 million or more is required to have an Audit Committee to select an audit Firm, review the audit, and approve the audit of its annual financial statements.