2026-05-15T10:37:34-05:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 1188 PADRE DRIVE STE 101 SALINAS CA 93901 990 2024-07-01 522404864 SUNSET CULTURAL CENTER INC SUNS 8316202040 PO BOX 1950 CARMELBYTHESEA CA 93921 ELIZABETH BOWMAN EXECUTIVE DIRECTOR 8316202040 2026-05-05 1 1 KIELY HOLCOMB CPA P01430569 8317596300 2026-05-05 2024 2025-03-06 01:10:19Z ELIZABETH BOWMAN PO BOX 1950 CARMELBYTHESEA CA 93921 3215357 0 X WWW.SUNSETCENTER.ORG X 2003 CA ADVANCE PERFORMING ARTS THROUGH STEWARDSHIP OF A VENUE AND ACCESS TO PERFORMANCES AND EDUCATION. 15 15 42 85 0 0 508362 816155 2317362 2148553 25340 30348 290655 220301 3141719 3215357 0 0 0 0 1545481 1413902 0 0 273445 1920179 1722768 3465660 3136670 -323941 78687 1920988 1759980 629299 449713 1291689 1310267 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. 0 0 1567893 0 2218854 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. 326883 0 0 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. 81720 0 150000 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. 1976496 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 32 0 1 42 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X X ELIZABETH BOWMAN 8316244353 9TH SAN CARLOS CARMEL CA 93921 STEPHEN LEE CHAIRMAN 2.00 X X 0 0 0 RICK THAU SECRETARY 2.00 X X 0 0 0 PHILLIP DEPAUL TREASURER 2.00 X X 0 0 0 MEG DINGAE TRUSTEE 2.00 X 0 0 0 DAVID HALL TRUSTEE 2.00 X 0 0 0 RIC HANDLER TRUSTEE 2.00 X 0 0 0 KATHRYN HARRISON TRUSTEE 2.00 X 0 0 0 TOM MCGURN TRUSTEE 2.00 X 0 0 0 DAVE MOSLEY TRUSTEE 2.00 X 0 0 0 ESME MONTENEGRO OWEN TRUSTEE 2.00 X 0 0 0 JUDIE PROFETA TRUSTEE 2.00 X 0 0 0 GRAEME ROBERTSON TRUSTEE 2.00 X 0 0 0 JIM SIMS TRUSTEE 2.00 X 0 0 0 LAURA ZEHM TRUSTEE 2.00 X 0 0 0 TOM WHITE TRUSTEE 2.00 X 0 0 0 ELIZABETH BOWMAN EXECUTIVE DIRECTOR 40.00 X 171263 0 3579 171263 0 3579 1 0 1 0 0 348265 467890 816155 CITY CONCESSION AGREEM 711300 750000 750000 TICKET SALES 711300 634214 634214 OUTSIDE PRESENTERS 711130 430486 430486 FACILITY USE 711300 176033 176033 REIMBURSED EXPENSES 711300 157820 157820 2148553 30348 30348 220301 0 220301 220301 220301 3215357 2368854 0 30348 X 179289 89645 46615 43029 999330 617168 224575 157587 132291 64403 49993 17895 102992 61795 23688 17509 769 769 53235 53235 560704 444668 112383 3653 117625 67824 30584 19217 72544 72544 145459 145459 244459 222647 14706 7106 9350 9350 7692 7692 139320 130960 4180 4180 20750 20750 FACILITY SERVICES 209042 209042 SUPPLIES 82192 77260 2466 2466 EQUIPMENT RENTAL 29514 29514 POSTAGE AND SHIPPING 26759 25153 803 803 3354 3354 3136670 1976496 886729 273445 470287 373170 4404 22401 4375 0 1877016 1130908 589480 746108 852442 618301 1920988 1759980 355933 156281 123366 143432 150000 150000 629299 449713 X 1291689 1310267 1291689 1310267 1920988 1759980 78687 -60109 0 X X 0 1 X 1 0 X 267915 2310507 636250 508362 816155 4539189 25500 25500 25500 76500 293415 2336007 661750 508362 816155 4615689 55754 4559935 81207 182761 206179 315995 250649 1036791 5652480 8760469 0.80670 0.81080 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 729644 583281 146363 1147372 547627 599745 746108 SBA LOAN 150000 150000 X 3215357 0 3215357 0 3215357 3136670 0 3136670 0 3136670 PART X, LINE 2: 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. X X X X 0 0 0 0 0 0 0 0 0 ELIZABETH BOWMAN EXECUTIVE DIRECTOR 171263 0 0 0 0 0 0 0 3579 0 174842 0 0 0 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.