2024-05-15T14:23:43-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 1188 PADRE DRIVE STE 101 SALINAS CA 93901 990 2022-07-01 522404864 SUNSET CULTURAL CENTER INC SUNS 8316202040 PO BOX 1950 CARMELBYTHESEA CA 93921 ELIZABETH BOWMAN MANAGING DIRECTOR 8316202040 2024-05-15 1 ELIZABETH BOWMAN 999009999 1 KIELY HOLCOMB CPA P01430569 8317596300 2024-05-15 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z ELIZABETH BOWMAN PO BOX 1950 CARMELBYTHESEA CA 93921 2794973 0 X WWW.SUNSETCENTER.ORG X 2003 CA THE SUNSET COMMUNITY AND CULTURAL CENTER IS A MULTI-PURPOSE VENUE FOR EVENTS AND ACTIVITIES THAT SERVE THE RESIDENTS OF CARMEL-BY-THE-SEA, VISITORS TO CARMEL AND THE PEOPLE OF THE MONTEREY BAY REGION. 14 14 22 75 0 0 3068007 1386250 959658 1202544 156 1005 182605 205174 4210426 2794973 0 0 0 0 1198236 1351868 0 0 155478 1230212 1408845 2428448 2760713 1781978 34260 2027633 2093620 490141 481606 1537492 1612014 X THE SUNSET COMMUNITY AND CULTURAL CENTER IS A MULTI-PURPOSE VENUE FOR EVENTS AND ACTIVITIES THAT SERVE THE RESIDENTS OF CARMEL-BY-THE-SEA, VISTORS TO CARMEL AND THE PEOPLE OF THE MONTEREY BAY REGION. IT IS A GATHERING PLACE FOR CULTURAL ENRICHMENT THROUGH THE PERFORMING AND VISUAL ARTS AND EDUCATIONAL PROGRAMS, AND THE CENTER PROVIDES SPACE FOR ORGANIZATION MEETINGS, CITY FUNCTIONS AND OFFICES FOR COMMUNITY ORGANIZATIONS. 0 0 1523233 1407718 THEATER RENTAL - APPROXIMATELY 155 EVENTS ARE HELD IN THE THEATER BY OUTSIDE PRESENTERS. IN ADDITION TO THE LARGE LOCAL ARTS PRESENTERS AND FOR-PROFIT ORGANIZATIONS WHO PAY TO USE THE FACILITY, THERE ARE ALSO A LARGE NUMBER OF DATES SET ASIDE FOR LOCAL SCHOOL DISTRICTS THAT ARE NOT CHARGED FOR THEIR USE OF THE FACILITY. THIS ALLOWS A LARGE PERCENTAGE OF THE COMMUNITY TO UTILIZE AND ENJOY THE THEATER WITH THE SUPPORT OF A PROFESSIONAL STAFF. 356485 COMMUNITY SERVICES - SCC OFFERS FREE USE OF THEIR FACILITIES TO CERTAIN GROUPS WITHIN THEIR COMMUNITY FOR DIFFERENT EVENTS. THEY ALSO SEND VARIOUS INDIVIDUALS TO SCHOOLS TO EDUCATE CHILDREN ABOUT ART AND ALLOW THE PUBLIC TO COME AND ENJOY THEIR ART GALLERY. PROGRAMMING - AS A PRESENTING FACILITY, IT IS SCC'S MISSION TO BRING A DIVERSITY OF WORLD-CLASS PERFORMING ARTS EXPERIENCES THAT WOULD OTHERWISE BE UNAVAILABLE TO THE COMMUNITY. WE ACTIVELY SEEK PUBLIC OPINION WHILE PROGRAMMING THE SEASON, AND ENDEAVOR TO INCLUDE A WIDE RANGE OF GENRES AND ART FORMS. MEETING SPACE RENTAL - SCC PROVIDES RENTAL OPPORTUNITIES FOR LOCAL ARTS, CULTURAL AND CIVIC ORGANIZATIONS TO CONDUCT THEIR MEETINGS AND EVENTS AT SUBSIDIZED RATES. A WIDE DIVERSITY OF GROUPS, LIKE THE VISIT CARMEL, THE GARDEN CLUB, AND ASPIRE HEALTH PLAN, RENT SPACE TO HOLD THEIR TRAINING SEMINARS, FUNDRAISERS AND SERVICES. 1879718 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 38 0 1 22 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X ELIZABETH BOWMAN 8316244353 9TH SAN CARLOS CARMEL CA 93921 WAYNE MOON CHAIRMAN 4.00 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 DAVE MOSLEY TRUSTEE 2.00 X 0 0 0 SUSAN COWEN TRUSTEE 2.00 X 0 0 0 KATHRYN HARRISON TRUSTEE 2.00 X 0 0 0 GRAEME ROBERTSON TRUSTEE 2.00 X 0 0 0 STEVE LEE TRUSTEE 2.00 X 0 0 0 JIM SIMS TRUSTEE 2.00 X 0 0 0 SUSAN PREST TRUSTEE 2.00 X 0 0 0 TIM WHITE TRUSTEE 2.00 X 0 0 0 LAURA ZEHM TRUSTEE 2.00 X 0 0 0 DAVID HALL TRUSTEE 2.00 X 0 0 0 JUDIE PROFETA TRUSTEE 2.00 X 0 0 0 ELIZABETH BOWMAN MANAGING DIRECTOR 40.00 X 149615 0 7292 149615 0 7292 1 0 1 0 HEAR & NOW MONTEREY LLC 8 HARRIS COURT SUITE A3 MONTEREY CA 93940 PRODUCTION SERVICES 122371 1 144693 954290 287267 1386250 TICKET SALES 711300 587363 587363 OUTSIDE PRESENTERS 711130 309507 309507 REIMBURSED EXPENSES 711300 156106 156106 FACILITY USE & OTHER F 711300 149568 149568 1202544 1005 1005 205174 0 205174 205174 205174 2794973 1407718 0 1005 X 156170 78085 40604 37481 976129 623800 276416 75913 1450 899 406 145 133920 81508 39452 12960 84199 52203 23576 8420 11302 11302 43000 43000 586808 431747 155061 65834 40817 18434 6583 67411 67411 99459 99459 272557 251270 13268 8019 14442 14442 105789 99441 3174 3174 16095 16095 SUPPLIES 77174 72543 2315 2316 EQUIPMENT RENTAL 33319 33319 POSTAGE AND SHIPPING 15561 14627 467 467 MISCELLANEOUS EXPENSES 94 94 2760713 1879718 725517 155478 1436833 1515373 40664 9502 40000 11485 15005 6302 22877 1265001 902516 346075 362485 133007 168378 13267 0 2027633 2093620 273705 152392 56536 179214 159900 150000 490141 481606 X 1354789 1473460 182703 138554 1537492 1612014 2027633 2093620 34260 40262 0 X X 0 1 X 1 0 X 1438512 1167986 845415 3068007 1386250 7906170 25500 25500 25500 25500 25500 127500 1464012 1193486 870915 3093507 1411750 8033670 8033670 218448 196967 81207 182761 206179 885562 -2679 2425 -254 8918978 4976911 0.90070 0.89870 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 571236 522476 48760 693765 380040 313725 362485 SBA LOAN 150000 150000 X 2860735 40262 25500 65762 2794973 0 2794973 2786213 25500 25500 2760713 0 2760713 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 MANAGING DIRECTOR 149615 0 0 0 0 0 0 0 7292 0 156907 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 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 SUNSET CULTURAL CENTER, INC., HAS A FORMAL WRITTEN CONFLICT OF INTEREST POLICY AND A FORMAL CONFLICT OF INTEREST ANNUAL DISCLOSURE. BOTH FORMS ARE SIGNED ANNUALLY BY BOTH THE MEMBERS OF THE BOARD OF TRUSTEES AND ALL EMPLOYEES OF THE SUNSET CENTER. ALL SIGNED COPIES ARE KEPT IN THE TRUSTEE'S FILE AND ALL SIGNED EMPLOYEE COPIES ARE KEPT IN A SEPARATE FILE THAT CONTAINS ONLY THE SIGNED CONFLICT OF INTEREST POLICIES. THIS IS MONITORED ON AN ANNUAL BASIS WHEN REVIEW OF THE POLICY AND SIGNATURES ARE REQUIRED. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF OTHER KEY EMPLOYEES IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS AND BASED ON PERFORMANCE. A SALARY SURVEY WAS COMPLETED THROUGH THE FAIR PAY FOR NORTHERN CALIFORNIA NON-PROFITS COMPENSATIONS & BENEFITS AND RESEARCH WAS PERFORMED ON SALARY RANGES APPROPRIATE FOR EXECUTIVE DIRECTORS. 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 431,747. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 431,747. CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 155,061. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 155,061. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.