SUNSET CULTURAL CENTER: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- SUNSET CULTURAL CENTER (EIN 52-2404864)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-05-15
- IRS object ID
- 202641359349305874
- Schema version
- 2024v5.5
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-15T10:37:34-05:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1188 PADRE DRIVE STE 101 | AddressLine1Txt |
| City | SALINAS | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93901 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 522404864 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SUNSET CULTURAL CENTER INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SUNS | BusinessNameControlTxt |
| Phone | 8316202040 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1950 | AddressLine1Txt |
| City | CARMELBYTHESEA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93921 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ELIZABETH BOWMAN | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 8316202040 | PhoneNum |
| Signature | 2026-05-05 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KIELY HOLCOMB CPA | PreparerPersonNm |
| PTIN | P01430569 | PTIN |
| Phone | 8317596300 | PhoneNum |
| Preparation | 2026-05-05 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ELIZABETH BOWMAN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1950 | AddressLine1Txt |
| City | CARMELBYTHESEA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93921 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,215,357 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.SUNSETCENTER.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2003 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | ADVANCE PERFORMING ARTS THROUGH STEWARDSHIP OF A VENUE AND ACCESS TO PERFORMANCES AND EDUCATION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 42 | TotalEmployeeCnt |
| Total Volunteers | 85 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $508,362 | PYContributionsGrantsAmt |
| CY Contributions Grants | $816,155 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,317,362 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,148,553 | CYProgramServiceRevenueAmt |
| PY Investment Income | $25,340 | PYInvestmentIncomeAmt |
| CY Investment Income | $30,348 | CYInvestmentIncomeAmt |
| PY Other Revenue | $290,655 | PYOtherRevenueAmt |
| CY Other Revenue | $220,301 | CYOtherRevenueAmt |
| PY Total Revenue | $3,141,719 | PYTotalRevenueAmt |
| CY Total Revenue | $3,215,357 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,545,481 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,413,902 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $273,445 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,920,179 | PYOtherExpensesAmt |
| CY Other Expenses | $1,722,768 | CYOtherExpensesAmt |
| PY Total Expenses | $3,465,660 | PYTotalExpensesAmt |
| CY Total Expenses | $3,136,670 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$323,941 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $78,687 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,920,988 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,759,980 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $629,299 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $449,713 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,291,689 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,310,267 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO ADVANCE THE PERFORMING ARTS ON THE CENTRAL COAST BY PRESERVING AND STEWARDING A HISTORIC VENUE FOR WORLD-CLASS PERFORMANCES AND BY EXPANDING EQUITABLE ACCESS TO DIVERSE PROGRAMMING, ARTS EDUCATION, AND COMMUNITY ENGAGEMENT THAT ENHANCE THE CULTURAL VITALITY OF THE REGION. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,567,893 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $2,218,854 | RevenueAmt |
| Desc | SUNSET THEATER: SCC MAINTAINS AND ENHANCES ITS HISTORIC THEATER TO PRESENT HIGH-QUALITY PERFORMING ARTS AND SERVE AS THE HOME TO RESIDENT COMPANIES, INCLUDING CARMEL BACH FESTIVAL, MONTEREY SYMPHONY, CARMEL MUSIC SOCIETY, AND CHAMBER MUSIC MONTEREY BAY. THROUGH ITS SUNSET PRESENTS SERIES AND PARTNERSHIPS, SCC HOSTS OVER 155 PERFORMANCES AND EVENTS ANNUALLY IN ITS 713-SEAT VENUE, SERVING MORE THAN 200,000 PATRONS AND 1,400 STUDENTS. TICKET REVENUE SUPPORTS APPROXIMATELY 30% OF OPERATIONS; THE REMAINDER IS FUNDED THROUGH CITY SUPPORT, FACILITY RENTALS, AND FUNDRAISING, ENSURING CONTINUED ACCESS TO DIVERSE CULTURAL PROGRAMMING FOR THE CENTRAL COAST COMMUNITY. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $326,883 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | YOUTH EDUCATION & COMMUNITY OUTREACH: SCC ENGAGES STUDENTS AND FAMILIES ACROSS MONTEREY COUNTY THROUGH IN-SCHOOL PERFORMING ARTS PROGRAMS, FREE STUDENT MATINEES, AND ARTS EDUCATION EXPERIENCES THAT FOSTER CREATIVITY AND EXPAND CULTURAL ACCESS. BEYOND THE CLASSROOM, SCC PROVIDES FREE COMMUNITY PROGRAMMING, INCLUDING OUTDOOR MUSIC SERIES, MOVIE NIGHTS, ROTATING VISUAL ARTS EXHIBITIONS, AND PUBLIC EVENTS THAT HIGHLIGHT LOCAL ARTISTS AND CONNECT RESIDENTS AND VISITORS THROUGH SHARED ARTS EXPERIENCES. THESE PROGRAMS GENERATE NO EARNED REVENUE AND ARE FULLY SUPPORTED BY CONTRIBUTIONS FROM CORPORATIONS, FOUNDATIONS, AND INDIVIDUAL DONORS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $81,720 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $150,000 | RevenueAmt |
| Desc | COMMUNITY SERVICE: SCC PROVIDES SUBSTANTIAL SUPPORT TO LOCAL NONPROFIT, CULTURAL, AND CIVIC ORGANIZATIONS BY OFFERING HEAVILY DISCOUNTED OFTEN UP TO 85% OR COMPLIMENTARY USE OF ITS FACILITIES, MADE POSSIBLE THROUGH DONOR CONTRIBUTIONS. THESE SUBSIDIES ENABLE SCHOOLS, COMMUNITY GROUPS, AND LOCAL ARTS ORGANIZATIONS TO HOST PERFORMANCES, MEETINGS, AND SPECIAL EVENTS AT THE SUNSET CENTER, FOSTERING COLLABORATION, CREATIVITY, AND COMMUNITY ENGAGEMENT THROUGHOUT THE CENTRAL COAST. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,976,496 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 32 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 42 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ELIZABETH BOWMAN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8316244353 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9TH SAN CARLOS | AddressLine1Txt |
| City | CARMEL | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 93921 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| STEPHEN LEE | ||||||
| CHAIRMAN | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| RICK THAU | ||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| PHILLIP DEPAUL | ||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MEG DINGAE | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID HALL | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| RIC HANDLER | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| KATHRYN HARRISON | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| TOM MCGURN | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DAVE MOSLEY | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ESME MONTENEGRO OWEN | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JUDIE PROFETA | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| GRAEME ROBERTSON | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JIM SIMS | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| LAURA ZEHM | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| TOM WHITE | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ELIZABETH BOWMAN | ||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $171,263 | $0 | $3,579 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $171,263 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $3,579 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $348,265 | MembershipDuesAmt |
| All Other Contributions | $467,890 | AllOtherContributionsAmt |
| Total Contributions | $816,155 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| CITY CONCESSION AGREEM | 711300 | $750,000 | $750,000 |
| TICKET SALES | 711300 | $634,214 | $634,214 |
| OUTSIDE PRESENTERS | 711130 | $430,486 | $430,486 |
| FACILITY USE | 711300 | $176,033 | $176,033 |
| REIMBURSED EXPENSES | 711300 | $157,820 | $157,820 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,148,553 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $30,348 | TotalRevenueColumnAmt |
| Exclusion | $30,348 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $220,301 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $220,301 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $220,301 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $220,301 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,215,357 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,368,854 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $30,348 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $179,289 | TotalAmt |
| Program Services | $89,645 | ProgramServicesAmt |
| Management And General | $46,615 | ManagementAndGeneralAmt |
| Fundraising | $43,029 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $999,330 | TotalAmt |
| Program Services | $617,168 | ProgramServicesAmt |
| Management And General | $224,575 | ManagementAndGeneralAmt |
| Fundraising | $157,587 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $132,291 | TotalAmt |
| Program Services | $64,403 | ProgramServicesAmt |
| Management And General | $49,993 | ManagementAndGeneralAmt |
| Fundraising | $17,895 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $102,992 | TotalAmt |
| Program Services | $61,795 | ProgramServicesAmt |
| Management And General | $23,688 | ManagementAndGeneralAmt |
| Fundraising | $17,509 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $769 | TotalAmt |
| Management And General | $769 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,235 | TotalAmt |
| Management And General | $53,235 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $560,704 | TotalAmt |
| Program Services | $444,668 | ProgramServicesAmt |
| Management And General | $112,383 | ManagementAndGeneralAmt |
| Fundraising | $3,653 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $117,625 | TotalAmt |
| Program Services | $67,824 | ProgramServicesAmt |
| Management And General | $30,584 | ManagementAndGeneralAmt |
| Fundraising | $19,217 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,544 | TotalAmt |
| Management And General | $72,544 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $145,459 | TotalAmt |
| Program Services | $145,459 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $244,459 | TotalAmt |
| Program Services | $222,647 | ProgramServicesAmt |
| Management And General | $14,706 | ManagementAndGeneralAmt |
| Fundraising | $7,106 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,350 | TotalAmt |
| Management And General | $9,350 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,692 | TotalAmt |
| Management And General | $7,692 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $139,320 | TotalAmt |
| Program Services | $130,960 | ProgramServicesAmt |
| Management And General | $4,180 | ManagementAndGeneralAmt |
| Fundraising | $4,180 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,750 | TotalAmt |
| Management And General | $20,750 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| FACILITY SERVICES | $209,042 | $209,042 | ||
| SUPPLIES | $82,192 | $2,466 | $77,260 | $2,466 |
| EQUIPMENT RENTAL | $29,514 | $29,514 | ||
| POSTAGE AND SHIPPING | $26,759 | $803 | $25,153 | $803 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,354 | TotalAmt |
| Management And General | $3,354 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,136,670 | TotalAmt |
| Program Services | $1,976,496 | ProgramServicesAmt |
| Management And General | $886,729 | ManagementAndGeneralAmt |
| Fundraising | $273,445 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $470,287 | BOYAmt |
| EOY | $373,170 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,404 | BOYAmt |
| EOY | $22,401 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,375 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,877,016 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,130,908 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $589,480 | BOYAmt |
| EOY | $746,108 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $852,442 | BOYAmt |
| EOY | $618,301 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,920,988 | BOYAmt |
| EOY | $1,759,980 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $355,933 | BOYAmt |
| EOY | $156,281 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $123,366 | BOYAmt |
| EOY | $143,432 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $150,000 | BOYAmt |
| EOY | $150,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $629,299 | BOYAmt |
| EOY | $449,713 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,291,689 | BOYAmt |
| EOY | $1,310,267 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,291,689 | BOYAmt |
| EOY | $1,310,267 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,920,988 | BOYAmt |
| EOY | $1,759,980 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $78,687 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | -$60,109 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $267,915 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,310,507 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $636,250 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $508,362 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $816,155 | CurrentTaxYearAmt |
| Total | $4,539,189 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $25,500 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $25,500 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $25,500 | CurrentTaxYearMinus2YearsAmt |
| Total | $76,500 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $293,415 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,336,007 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $661,750 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $508,362 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $816,155 | CurrentTaxYearAmt |
| Total | $4,615,689 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $55,754 | SubstantialContributorsTotAmt |
| Public Support Total170 | $4,559,935 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $81,207 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $182,761 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $206,179 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $315,995 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $250,649 | CurrentTaxYearAmt |
| Total | $1,036,791 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $5,652,480 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $8,760,469 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.80670 | PublicSupportCY170Pct |
| Public Support PY170 | 0.81080 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $729,644 | OtherCostOrOtherBasisAmt |
| Depreciation | $583,281 | DepreciationAmt |
| Book Value | $146,363 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,147,372 | OtherCostOrOtherBasisAmt |
| Depreciation | $547,627 | DepreciationAmt |
| Book Value | $599,745 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $746,108 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SBA LOAN | Desc |
| Amt | $150,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $150,000 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $3,215,357 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,215,357 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,215,357 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,136,670 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,136,670 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,136,670 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | AS A TAX-EXEMPT NONPROFIT ORGANIZATION, THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND FROM STATE FRANCHISE TAX UNDER CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701(D), BUT IS SUBJECT TO TAXES ON UNRELATED BUSINESS INCOME WHEN EARNED. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES THAT ALL OF THE POSITIONS TAKEN IN ITS FEDERAL AND STATE EXEMPT ORGANIZATION TAX RETURNS ARE MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION. THE ORGANIZATION'S RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AND FOUR YEARS, RESPECTIVELY, AFTER THEY ARE FILED. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ELIZABETH BOWMAN | PersonNm |
| Title | EXECUTIVE DIRECTOR | TitleTxt |
| Base Compensation Filing Org | $171,263 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $3,579 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $174,842 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1A | THE BOARD, BY RESOLUTION ADOPTED BY A MAJORITY OF THE TRUSTEES THEN IN OFFICE, MAY CREATE ONE (1) OR MORE COMMITTEES, EACH CONSISTING OF TWO (2) OR MORE TRUSTEES, AND, EXCEPT FOR THE PERSONNEL AND COMPENSATION COMMITTEE, SUCH OTHER PERSONS AS THE BOARD MAY DETERMINE BY MAJORITY VOTE AT A DULY CONSTITUTED MEETING, TO SERVE AT THE PLEASURE OF THE BOARD. THE CHAIR OF ANY STANDING COMMITTEE, MUST BE A MEMBER OF THE BOARD. A MAJORITY OF THE MEMBERS OF ANY COMMITTEE MUST BE MEMBERS OF THE BOARD. APPOINTMENTS TO COMMITTEES OF THE BOARD SHALL BE MADE ANNUALLY UPON THE RECOMMENDATION OF THE GOVERNANCE AND NOMINATING COMMITTEE AND APPROVAL BY MAJORITY VOTE OF THE TRUSTEES THEN IN OFFICE. THE BOARD MAY APPOINT ONE OR MORE TRUSTEES AS ALTERNATE MEMBERS OF ANY SUCH COMMITTEE, WHO MAY REPLACE ANY ABSENT MEMBER AT ANY MEETING. THE PURPOSE OF A COMMITTEE SHALL BE TO GATHER AND ANALYZE INFORMATION PERTAINING TO THE FUNCTION AND PURPOSE OF THE COMMITTEE AND PRESENT THE COMMITTEE'S RECOMMENDATION (IF REQUESTED, IN THE FORM OF A MOTION) TO THE BOARD FOR BOARD MEMBERS TO DISCUSS AND ACT UPON THE COMMITTEE'S RECOMMENDATION. THE COMMITTEE'S POWER SHALL BE LIMITED TO SUCH PURPOSE. THE BOARD MAY DELEGATE CERTAIN OF ITS AUTHORITY TO A COMMITTEE; HOWEVER, BOARD AUTHORITY IS NOT TO BE DELEGATED TO ANY COMMITTEE WHICH HAS ANY MEMBERS WHO ARE NOT MEMBERS OF THE BOARD. COMMITTEES WHOSE MEMBERSHIP INCLUDES NON-BOARD MEMBERS MAY ONLY ACT IN AN ADVISORY CAPACITY. NO COMMITTEE MAY: (A) FILL VACANCIES ON THE BOARD OR ANY COMMITTEE OF THE BOARD; (B) FIX COMPENSATION OF NON-TRUSTEES FOR SERVING ON ANY COMMITTEE; (C) AMEND OR REPEAL BYLAWS OR ADOPT NEW BYLAWS; (D) AMEND OR REPEAL ANY RESOLUTION OF THE BOARD THAT BY ITS EXPRESS TERMS IS NOT SO AMENDABLE OR SUBJECT TO REPEAL; (E) CREATE ANY OTHER COMMITTEES OF THE BOARD OR APPOINT THE MEMBERS OF COMMITTEES OF THE BOARD; (F) EXPEND CORPORATE FUNDS TO SUPPORT A NOMINEE FOR TRUSTEE IF MORE PEOPLE HAVE BEEN NOMINATED FOR TRUSTEE THAN CAN BE ELECTED; OR (G) APPROVE ANY CONTRACT OR TRANSACTION TO WHICH THE CORPORATION IS A PARTY AND IN WHICH ONE OR MORE OF ITS TRUSTEES HAS A MATERIAL FINANCIAL INTEREST. |
| FORM 990, PART VI, SECTION A, LINE 4 | MINOR UPDATES WERE MADE TO THE BYLAWS TO REFLECT A REORGANIZATION OF THE BOARD COMMITTEES AND THE ADDITION OF AN ADVISORY COUNCIL. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE AUDITOR PREPARES THE 990. IF THERE ARE EXECUTIVE ISSUES TO BE REVIEWED, THE AUDITORS WORK DIRECTLY WITH THE AUDIT COMMITTEE TO RESOLVE. THE FORM IS THEN APPROVED AND SENT TO THE FINANCE DIRECTOR FOR PRESENTATION TO THE AUDIT COMMITTEE. THE BOARD TREASURER REVIEWS THE FINAL APPROVED FORM 990 PRIOR TO IT BEING SENT TO THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY AT SCC APPLIES TO ALL EMPLOYEES AND THEIR RELATIVES, INCLUDING THOSE RELATED BY BLOOD, MARRIAGE/DOMESTIC PARTNERSHIP, OR ADOPTION. DETERMINATIONS OF CONFLICTS ARE MADE BY THE EXECUTIVE DIRECTOR, WHO REVIEWS AND ADDRESSES ACTUAL CONFLICTS. EMPLOYEES MUST DISCLOSE ANY POTENTIAL CONFLICTS AND ARE RESTRICTED FROM PARTICIPATING IN RELATED DELIBERATIONS AND DECISIONS. THEY ARE ALSO PROHIBITED FROM USING SCC'S PROPRIETARY INFORMATION FOR PERSONAL GAIN, USING SCC PROPERTY FOR PERSONAL USE, ACCEPTING GIFTS OVER $25, AND ENGAGING IN PERSONAL RELATIONSHIPS WITH SUBORDINATES THEY SUPERVISE. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE ORGANIZATION FOLLOWS A FORMAL, DOCUMENTED PROCESS FOR DETERMINING COMPENSATION FOR THE EXECUTIVE DIRECTOR. COMPENSATION IS REVIEWED ANNUALLY BY THE EXECUTIVE COMMITTEE AND THE FULL BOARD OF DIRECTORS AS PART OF THE ORGANIZATION'S BUDGET CYCLE. THE REVIEW AND APPROVAL ARE CONDUCTED BY INDEPENDENT BOARD MEMBERS WITHOUT CONFLICTS OF INTEREST. IN ESTABLISHING COMPENSATION, THE ORGANIZATION RELIES ON APPROPRIATE COMPARABILITY DATA, INCLUDING THE FAIR PAY FOR NORTHERN CALIFORNIA NONPROFITS: COMPENSATION & BENEFITS SURVEY REPORT, WHICH IS PRODUCED ANNUALLY AND REFLECTS COMPARABLE POSITIONS WITHIN SIMILAR NONPROFIT ORGANIZATIONS. THE DELIBERATION AND APPROVAL OF COMPENSATION ARE CONTEMPORANEOUSLY DOCUMENTED IN BOARD MEETING MINUTES. THIS COMPENSATION REVIEW PROCESS IS CONDUCTED ANNUALLY DURING THE FOURTH QUARTER AS PART OF THE BUDGET PROCESS. THE MOST RECENT REVIEW WAS COMPLETED IN APRIL 2025. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL THE SUNSET CULTURAL CENTER'S FINANCIAL DOCUMENTS ARE FILED QUARTERLY WITH THE CITY OF CARMEL-BY-THE-SEA AT WHICH TIME SAID DOCUMENTS BECOME PUBLIC KNOWLEDGE. ADDITIONALLY, A FORMAL COMMUNITY MEETING IS HELD ANNUALLY WHERE ALL QUARTERLY AND ANNUAL FINANCIAL FILINGS ARE AVAILABLE TO MEETING ATTENDEES. ALL OF THE GOVERNING DOCUMENTS, BY LAWS, COMPANY POLICIES AND CONFLICT OF INTEREST POLICIES ARE MADE AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | ARTISTS' FEES AND EXPENSES: PROGRAM SERVICE EXPENSES 431,775. MANAGEMENT AND GENERAL EXPENSES 21,311. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 453,086. CONTRACT LABOR: PROGRAM SERVICE EXPENSES 11,855. MANAGEMENT AND GENERAL EXPENSES 87,019. FUNDRAISING EXPENSES 3,359. TOTAL EXPENSES 102,233. RECRUITMENT: PROGRAM SERVICE EXPENSES 1,038. MANAGEMENT AND GENERAL EXPENSES 398. FUNDRAISING EXPENSES 294. TOTAL EXPENSES 1,730. PAYROLL SERVICE FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,655. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,655. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS FOR SELECTING AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM PRIOR YEAR. |