FINE ARTS MUSEUMS FOUNDATION: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: FINE ARTS MUSEUMS FOUNDATION (EIN 94-6096509)
Tax period: 2022-07-01 to 2023-06-30
Filed: 2024-05-13
IRS object ID: 202421349349305612
Schema version: 2022v5.0
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule F
Schedule I
Schedule J
Schedule M
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-05-13T13:14:23-05:00	ReturnTs
Tax Period End	2023-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	910189318	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MOSS ADAMS LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	3121 W MARCH LN STE 200	AddressLine1Txt
City	STOCKTON	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	952192367	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	946096509	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FINE ARTS MUSEUMS FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	FINE	BusinessNameControlTxt
Phone	4157508902	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	50 HAGIWARA TEA GARDEN DRIVE	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	941184501	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JASON SEIFER	PersonNm
Person Title	FISCAL OFFICER	PersonTitleTxt
Phone	4157503682	PhoneNum
Signature	2024-05-09	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	JASON	PersonFirstNm
Person Last	SEIFER	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

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	QI WEN LIANG	PreparerPersonNm
PTIN	P01270238	PTIN
Phone	2099556100	PhoneNum
Preparation	2024-05-09	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	THOMAS CAMPBELL	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	50 HAGIWARA TEA GARDEN DRIVE	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	941184501	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$72,114,472	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.FAMSF.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1963	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	RECEIVING, DONATING AND DISBURSING FUNDS FOR THE FINE ARTS MUSEUMS.	ActivityOrMissionDesc
Voting Members Governing Body	11	VotingMembersGoverningBodyCnt
Voting Members Independent	11	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	11	TotalVolunteersCnt
Total Gross UBI	$1,029	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$8,999,877	PYContributionsGrantsAmt
CY Contributions Grants	$19,419,846	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$8,171,183	PYInvestmentIncomeAmt
CY Investment Income	$2,578,626	CYInvestmentIncomeAmt
PY Other Revenue	$1,015	PYOtherRevenueAmt
CY Other Revenue	$560	CYOtherRevenueAmt
PY Total Revenue	$17,172,075	PYTotalRevenueAmt
CY Total Revenue	$21,999,032	CYTotalRevenueAmt
PY Grants And Similar Paid	$3,301,868	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$5,977,500	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$13,334,946	PYOtherExpensesAmt
CY Other Expenses	$26,457,400	CYOtherExpensesAmt
PY Total Expenses	$16,636,814	PYTotalExpensesAmt
CY Total Expenses	$32,434,900	CYTotalExpensesAmt
PY Revenues Less Expenses	$535,261	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$10,435,868	CYRevenuesLessExpensesAmt
Total Assets BOY	$289,780,249	TotalAssetsBOYAmt
Total Assets EOY	$297,424,028	TotalAssetsEOYAmt
Total Liabilities BOY	$1,179,048	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,597,507	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$288,601,201	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$295,826,521	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE SPECIFIC AND PRIMARY PURPOSES FOR WHICH THIS FOUNDATION IS FORMED ARE THE CHARITABLE AND EDUCATIONAL PURPOSES OF SOLICITING, RECEIVING, DISBURSING AND MANAGING FUNDS AND PROPERTY FOR THE EMBELLISHMENT, ADVANCEMENT, ADMINISTRATION AND ENLARGEMENT OF THE FINE ARTS MUSEUMS OF SAN FRANCISCO (FAMSF). THESE ACTIVITIES INCLUDE PURCHASING WORKS OF ART, HOLDING THOSE WORKS OF ART, AND LENDING OR DONATING THEM TO THE FINE ARTS MUSEUMS OF SAN FRANCISCO.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$12,870,868	ExpenseAmt
Desc	ART ACQUISITIONS FOR THE FINE ARTS MUSEUMS.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$11,684,611	ExpenseAmt
Desc	THE FINE ARTS MUSEUMS FOUNDATION (FAMF) AND COFAM PRIVATELY RAISED FUNDS AND REBUILT THE DEYOUNG MUSEUM, WHICH WAS GIFTED TO THE CITY OF SAN FRANCISCO UPON ITS COMPLETION IN 2005. THESE EXPENSES INCLUDE THE AMORTIZATION OF THE BENEFICIAL INTEREST IN THE DEYOUNG AS WELL AS THE COST OF SERVICING RELATED BONDS. THE NEW DEYOUNG HAS PERMITTED EXPANDED AND IMPROVED SERVICE TO THE MUSEUM'S PUBLIC BY INCREASING THE AMOUNT OF ART ON VIEW, THE EXPANSION OF THE EDUCATIONAL DEPARTMENT AND THE INCREASED EXHIBITION SPACE.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$6,547,948	ExpenseAmt
Grant	$5,977,500	GrantAmt
Desc	DISBURSEMENT OF FUNDS FOR THE EMBELLISHMENT, ADVANCEMENT, AND ADMINISTRATION OF THE CORPORATION FOR THE FINE ARTS MUSEUMS(COFAM).	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$31,103,427	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	Yes (1)	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	Yes (1)	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	Yes (1)	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	Yes (1)	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	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	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
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	11	GoverningBodyVotingMembersCnt
Independent Voting Member	11	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	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	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	JASON SEIFER	PersonNm
Phone	4157503691	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	50 HAGIWARA TEA GARDEN DRIVE	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	941184501	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
THOMAS CAMPBELL
DIRECTOR OF MUSEUMS	5.00	40.00	Yes (X)	$0	$986,526	$74,356
JASON SEIFER
FISCAL OFFICER	10.00	40.00	Yes (X)	$0	$297,832	$58,487
LORNA F MEYER
PRESIDENT	5.00	1.00	Yes (X)	$0	$0	$0	Yes (X)
GEORGE HECKSHER
VICE PRESIDENT	1.00	1.00	Yes (X)	$0	$0	$0	Yes (X)
DAVID SOWARD
TREASURER, VP OF INVESTMEN	1.00	1.00	Yes (X)	$0	$0	$0	Yes (X)
DEBBIE JORGENSEN
SECRETARY	1.00	1.00	Yes (X)	$0	$0	$0	Yes (X)
WILLIAM HEARST III
VP OF COLLECTIONS	1.00	1.00	Yes (X)	$0	$0	$0	Yes (X)
DIANE B WILSEY
COFAM CHAIR EMERITA	1.00	1.00		$0	$0	$0	Yes (X)
ALEXANDRIA J ASHDOWN
TRUSTEE	1.00	1.00		$0	$0	$0	Yes (X)
LESHELLE MAY
TRUSTEE	1.00	1.00		$0	$0	$0	Yes (X)
JASON MOMENT
TRUSTEE	1.00	1.00		$0	$0	$0	Yes (X)
MARVIN TSEU
TRUSTEE	1.00	1.00		$0	$0	$0	Yes (X)
PAUL A VIOLICH
TRUSTEE	1.00	1.00		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$1,284,358	TotReportableCompRltdOrgAmt
Total Other Compensation	$132,843	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
CANTERBURY CONSULTING
660 NEWPORT CENTER DRIVE SUITE 300	NEWPORT BEACH	CA	92660	INVESTMENT MANAGEMENT FEES	$241,267
CORPORATION OF THE FINE ARTS MUSEUMS
50 HAGIWARA TEA GARDEN DRIVE	SAN FRANCISCO	CA	941184501	MANAGEMENT FEES	$190,000

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt
Related Organizations	$1,283,020	RelatedOrganizationsAmt
All Other Contributions	$18,136,826	AllOtherContributionsAmt
Total Contributions	$19,419,846	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,894,644	TotalRevenueColumnAmt
Unrelated Business Revenue	$1,029	UnrelatedBusinessRevenueAmt
Exclusion	$4,893,615	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$47,799,422	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$50,115,440	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$2,316,018	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$2,316,018	TotalRevenueColumnAmt
Exclusion	-$2,316,018	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER REVENUE	Desc
Business	900099	BusinessCd
Total Revenue Column	$560	TotalRevenueColumnAmt
Exclusion	$560	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$560	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$21,999,032	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$1,029	UnrelatedBusinessRevenueAmt
Exclusion	$2,578,157	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$5,977,500	TotalAmt
Program Services	$5,977,500	ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$200,000	TotalAmt
Management And General	$200,000	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$92,746	TotalAmt
Management And General	$92,746	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$885,029	TotalAmt
Management And General	$885,029	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$92,500	TotalAmt
Management And General	$92,500	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$6,599	TotalAmt
Management And General	$6,599	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$5,891,969	TotalAmt
Program Services	$5,891,969	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$54,599	TotalAmt
Management And General	$54,599	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

Field	Value	IRS element (for citing)
Desc	ART ACQUISITION	Desc
Total	$19,233,958	TotalAmt
Program Services	$19,233,958	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$32,434,900	TotalAmt
Program Services	$31,103,427	ProgramServicesAmt
Management And General	$1,331,473	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$4,524,880	BOYAmt
EOY	$172,098	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$4,602,039	BOYAmt
EOY	$4,940,891	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$824,719	BOYAmt
EOY	$2,146,595	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$1,442,061	BOYAmt
EOY	$1,528,585	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$698,416	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$13,416	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$685,000	BOYAmt
EOY	$685,000	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$162,431,646	BOYAmt
EOY	$176,274,461	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$7,185,303	BOYAmt
EOY	$9,483,766	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$108,084,601	BOYAmt
EOY	$102,192,632	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$289,780,249	BOYAmt
EOY	$297,424,028	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,179,048	BOYAmt
EOY	$1,597,507	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,179,048	BOYAmt
EOY	$1,597,507	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	$155,627,436	BOYAmt
EOY	$152,878,101	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$132,973,765	BOYAmt
EOY	$142,948,420	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$288,601,201	BOYAmt
EOY	$295,826,521	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$289,780,249	BOYAmt
EOY	$297,424,028	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$10,435,868	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$17,656,170	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$5,018	OtherChangesInNetAssetsAmt
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)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

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)
Supporting Organization509a3	Yes (X)	SupportingOrganization509a3Ind
Supporting Org Type1	Yes (X)	SupportingOrgType1Ind
Supported Organizations	2	SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp (2 entries)

EINEIN	Organization TypeOrganizationTypeCd	Governing Document ListedGoverningDocumentListedInd	SupportSupportAmt	Other SupportOtherSupportAmt
CORPORATION OF THE FINE ARTS MUSEUMS
943045948	7	Yes (1)	$5,977,500	$0
THE FINE ARTS MUSEUMS OF SAN FRANCISCO
946000417	6	Yes (1)	$0	$0

Field	Value	IRS element (for citing)
Supported Organizations Total	2	SupportedOrganizationsTotalCnt
Support Sum	$5,977,500	SupportSumAmt
Other Support Sum	$0	OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

Field	Value	IRS element (for citing)
Listed By Name Governing Doc	Yes (1)	ListedByNameGoverningDocInd
Suprt Org No IRS Determination	0	SuprtOrgNoIRSDeterminationInd
Supported Org Section C456	0	SupportedOrgSectionC456Ind
Supported Org Not Organized US	0	SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org	0	OrganizationChangeSuprtOrgInd
Support Non Supported Org	0	SupportNonSupportedOrgInd
Payment Substantial Contribtr	0	PaymentSubstantialContribtrInd
Loan Disqualified Person	0	LoanDisqualifiedPersonInd
Controlled Disqualified Prsn	0	ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int	0	DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int	0	DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules	0	ExcessBusinessHoldingsRulesInd
Contribution Controller	0	ContributionControllerInd
Contribution Family	0	ContributionFamilyInd
Contribution35 Controlled	0	Contribution35ControlledInd

Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp

Field	Value	IRS element (for citing)
Power Appoint Majority Dir Trst	Yes (1)	PowerAppointMajorityDirTrstInd
Operate Benefit Non Suprt Org	0	OperateBenefitNonSuprtOrgInd

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)
Collection Used Pub Exhibition	Yes (X)	CollectionUsedPubExhibitionInd
Coll Used Scholarly Rsrch	Yes (X)	CollUsedScholarlyRsrchInd
Collection Used Preservation	Yes (X)	CollectionUsedPreservationInd
Coll Used Loan Or Exch Prog	Yes (X)	CollUsedLoanOrExchProgInd
Solicited Assets Sale	0	SolicitedAssetsSaleInd

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$138,450,498	BeginningYearBalanceAmt
Contributions	$3,956,745	ContributionsAmt
Investment Earnings Or Losses	$15,895,957	InvestmentEarningsOrLossesAmt
Other Expenditures	$7,411,842	OtherExpendituresAmt
End Year Balance	$150,891,358	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$167,111,266	BeginningYearBalanceAmt
Contributions	$5,206,417	ContributionsAmt
Investment Earnings Or Losses	-$26,964,153	InvestmentEarningsOrLossesAmt
Other Expenditures	$6,903,032	OtherExpendituresAmt
End Year Balance	$138,450,498	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$131,133,902	BeginningYearBalanceAmt
Contributions	$3,207,446	ContributionsAmt
Investment Earnings Or Losses	$39,663,184	InvestmentEarningsOrLossesAmt
Other Expenditures	$6,893,266	OtherExpendituresAmt
End Year Balance	$167,111,266	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$137,967,142	BeginningYearBalanceAmt
Contributions	$556,243	ContributionsAmt
Investment Earnings Or Losses	-$423,802	InvestmentEarningsOrLossesAmt
Other Expenditures	$6,965,681	OtherExpendituresAmt
End Year Balance	$131,133,902	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$132,684,666	BeginningYearBalanceAmt
Contributions	$6,900,100	ContributionsAmt
Investment Earnings Or Losses	$5,017,380	InvestmentEarningsOrLossesAmt
Other Expenditures	$6,635,004	OtherExpendituresAmt
End Year Balance	$137,967,142	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.10000	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.58000	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.32000	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	Yes (1)	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$685,000	InvestmentCostOrOtherBasisAmt
Book Value	$685,000	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$13,416	OtherCostOrOtherBasisAmt
Depreciation	$13,416	DepreciationAmt
Book Value	$0	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$685,000	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

Field	Value	IRS element (for citing)
Desc	BENEFICIAL INTEREST IN DEYOUNG MUSEUM, NET	Desc
Book Value	$102,192,632	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$102,192,632	TotalBookValueOtherAssetsAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART III, LINE 1A:	ART COLLECTIONS ARE EXPENSED BY FAMF IN ACCORDANCE WITH FASB ASC 958-360. THE EXPENSING OF ART COLLECTIONS IS THE PREFERABLE METHOD IN ACCORDANCE WITH INDUSTRY NORMS AND ITS ACCREDITATION BODY'S RECOMMENDATION.
PART III, LINE 4:	THE SPECIFIC AND PRIMARY PURPOSE OF THE COLLECTIONS INCLUDES LENDING AND DONATING WORKS OF ART TO THE FINE ARTS MUSEUMS OF SAN FRANCISCO AND SUPPORTING THE EDUCATIONAL, CURATORIAL, CONSERVATION AND EXHIBITION PROGRAMS OF THE MUSEUMS.
PART V, LINE 4:	TO PROVIDE FINANCIAL SUPPORT FOR ART ACQUISITIONS AND MUSEUM OPERATIONS.
PART X, LINE 2:	FAMF HAS OBTAINED A DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE AND THE CALIFORNIA FRANCHISE TAX BOARD TO THE EFFECT THAT IT QUALIFIES AS A TAX EXEMPT ENTITY UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. ACCORDINGLY, THE PRIMARY OPERATIONS OF FAMF ARE CONSIDERED EXEMPT FROM FEDERAL INCOME AND STATE FRANCHISE TAXES. THE FOUNDATION HAS EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT AS OF JUNE 30, 2023 AND 2022, IT DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY. THE ORGANIZATION HAS IMMATERIAL UNRELATED BUSINESS TAXABLE INCOME, AND THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED IN THESE COMBINED FINANCIAL STATEMENTS.

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp

Field	Value	IRS element (for citing)
Region	CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS,	RegionTxt
Offices	0	OfficesCnt
Employee	0	EmployeeCnt
Type Of Activities Conducted	INVESTMENTS	TypeOfActivitiesConductedTxt
Region Total Expenditures	$2,700,015	RegionTotalExpendituresAmt

Field	Value	IRS element (for citing)
Subtotal Offices	0	SubtotalOfficesCnt
Subtotal Employees	0	SubtotalEmployeesCnt
Continuation Total Office	0	ContinuationTotalOfficeCnt
Continuation Total Employee	0	ContinuationTotalEmployeeCnt
Total Office	0	TotalOfficeCnt
Total Employee	0	TotalEmployeeCnt
Subtotal Spent	$2,700,015	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$2,700,015	TotalSpentAmt
Transfer To Foreign Corp	Yes (1)	TransferToForeignCorpInd
Interest In Foreign Trust	0	InterestInForeignTrustInd
Foreign Corp Ownership	Yes (1)	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	Yes (1)	PassiveForeignInvestmestCoInd
Foreign Partnership	Yes (1)	ForeignPartnershipInd
Boycott Countries	0	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART I, LINE 3:	ACCRUAL METHOD
PART III ACCOUNTING METHOD:

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CORPORATION OF THE FINE ARTS MUSEUMS	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	50 HAGIWARA TEA GARDEN DRIVE	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	941184501	ZIPCd

Field	Value	IRS element (for citing)
Recipient EIN	943045948	RecipientEIN
IRC Section	501C(3)	IRCSectionDesc
Cash Grant	$5,977,500	CashGrantAmt
Non Cash Assistance	$0	NonCashAssistanceAmt
Valuation Method Used	FMV	ValuationMethodUsedDesc
Purpose Of Grant	OPERATIONAL ASSISTANCE	PurposeOfGrantTxt

Field	Value	IRS element (for citing)
Total501c3 Org	1	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	GRANTS FUNDS ARE RELEASED ONCE EXPENDITURES HAVE BEEN INCURRED BY THE RECIPIENT ORGANIZATION. THOSE EXPENDITURES HAVE TO MEET THE DONOR-IMPOSED RESTRICTIONS PRIOR TO RELEASE.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
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 (2 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
THOMAS CAMPBELL
DIRECTOR OF MUSEUMS	$0	$986,526	$0	$0	$0	$0	$0	$15,250	$0	$59,106	$0	$1,060,882	$0	$0
JASON SEIFER
FISCAL OFFICER	$0	$297,832	$0	$0	$0	$0	$0	$20,848	$0	$37,639	$0	$356,319	$0	$0

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 3	FormAndLineReferenceDesc
Explanation	COMPENSATION FOR THE DIRECTOR OF MUSEUMS AND FISCAL OFFICER WERE DETERMINED BY CORPORATION OF THE FINE ARTS MUSEUMS, A RELATED ORGANIZATION, THAT USED COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, FORM 990 OF OTHER ORGANIZATION, COMPENSATION SURVEY OR STUDY, AND APPROVED BY THE BOARD OR COMPENSATION COMMITTEE.	ExplanationTxt

Schedule M IRS990ScheduleM

Works Of Art WorksOfArtGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	70	ContributionCnt
Noncash Contributions Rpt F990	$0	NoncashContributionsRptF990Amt

Field	Value	IRS element (for citing)
Form8283 Received	16	Form8283ReceivedCnt
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	Yes (1)	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART I, COLUMN (B):	THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS.
SCHEDULE M, LINE 33:	A ZERO AMOUNT WAS REPORTED ON FORM 990, PART VIII, LINE 1G BECAUSE THE MUSEUM DID NOT CAPITALIZE ITS COLLECTIONS, AS ALLOWED UNDER FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION 958-360-25 (ASC 958-360-25) (FORMERLY SFAS 116).

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 7A	THE FAMF TRUSTEES ARE ALSO TRUSTEES OF THE CORPORATION OF THE FINE ARTS MUSEUMS. FAMF BOARD IS SELF-PERPETUATING.
FORM 990, PART VI, SECTION B, LINE 11B	MANAGEMENT REVIEWS AND APPROVES THE COMPLETED TAX RETURN THAT IS PREPARED BY MOSS ADAMS. A FINAL DRAFT OF THE FORM 990 IS EMAILED TO THE ENTIRE BOARD PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	THE CONFLICT OF INTEREST POLICY IS SHARED ANNUALLY WITH THE BOARD OF TRUSTEES, OFFICERS AND KEY EMPLOYEES (INCLUDING THE DIRECTOR). THEY MUST COMPLETE AN ANNUAL FORM ACKNOWLEDGING RECEIPT OF THE POLICY AND AGREE TO COMPLY WITH ITS TERMS. THEY ARE REQUIRED TO REPORT ANY INTERESTS OR RELATIONSHIPS THAT COULD GIVE RISE TO A CONFLICT OF INTEREST. IF A CONFLICT ARISES, THEY WOULD BE PROHIBITED FROM PARTICIPATING IN THE GOVERNING BODY'S DELIBERATIONS AND DECISIONS ABOUT THE TRANSACTION.
FORM 990, PART VI, SECTION B, LINE 15	THE COMPENSATION OF THE DIRECTOR OF MUSEUMS IS DETERMINED AND REVIEWED BY THE COFAM COMPENSATION COMMITTEE AND PERIODIC COMPENSATION ANALYSIS BY INDEPENDENT EXPERTS. FAMF HAS NO PAID EMPLOYEES.
FORM 990, PART VI, SECTION C, LINE 19	COMBINED FINANCIAL STATEMENTS ARE AVAILABLE ON THE MUSEUMS' WEBSITE AT WWW.FAMSF.ORG.
FORM 990, PART XI, LINE 9:	UNRELATED BUSINESS INCOME FROM PARTNERSHIPS -1,029. CITY COLLECTIONS DEACCESSION PROCEEDS 6,047.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Controlled OrganizationControlledOrganizationInd
CORPORATION OF THE FINE ARTS MUSEUMS
50 HAGIWARA TEA GARDEN DRIVE	SAN FRANCISCO	CA	941184501	943045948	SEE PART VII	CA	501C(3)	LINE 7	0
THE FINE ARTS MUSEUMS OF SAN FRANCISCO
50 HAGIWARA TEA GARDEN DRIVE	SAN FRANCISCO	CA	941184501	946000417	SEE PART VII	CA			0

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	Yes (1)	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	Yes (1)	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	Yes (1)	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	Yes (1)	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (1)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	Yes (1)	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	Yes (1)	TransferFromOtherOrgInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS:	NAME OF RELATED ORGANIZATION: CORPORATION OF THE FINE ARTS MUSEUMS PRIMARY ACTIVITY: OPERATES MOST OF THE MUSEUM'S ACTIVITY EXCEPT FOR SECURITY AND BUILDING MAINTENANCE.
PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS:	NAME OF RELATED ORGANIZATION: THE FINE ARTS MUSEUMS OF SAN FRANCISCO PRIMARY ACTIVITY: OWNS MUSEUMS' BUILDINGS AND ART. OPERATES SECURITY, ART, INSURANCE, MAINTENANCE.