2024-09-06T18:09:12-05:00 2023-12-31 910189318 MOSS ADAMS LLP 21700 OXNARD ST STE 300 WOODLAND HILLS CA 91367 990 2023-01-01 952511202 DESCANSO GARDENS FOUNDATION DESC 8189494290 1418 DESCANSO DRIVE LA CANADA FLINTRIDGE CA 91011 JULIANN ROOKE CEO 8189494290 2024-08-30 1 1 LAUREN A HAVERLOCK P00545829 8185771900 2023 2024-08-08 14:25:15Z JULIANN ROOKE 1418 DESCANSO DRIVE LA CANADA FLINTRIDGE CA 91011 19214860 0 X WWW.DESCANSOGARDENS.ORG X 1960 CA AT DESCANSO GARDENS, WE CONNECT PEOPLE TO NATURE AND ONE ANOTHER. 26 25 120 254 0 0 4898021 6471865 10223859 9568769 216442 193298 1366406 1229056 16704728 17462988 14908 14355 0 0 4129826 4781852 92831 82594 1057038 8922955 10292970 13160520 15171771 3544208 2291217 20705100 25501809 4774392 6954369 15930708 18547440 TO PRACTICE EXEMPLARY STEWARDSHIP OF THE GARDENS, OFFERING PEOPLE AN EXPERIENCE CLOSE TO NATURE, CULTIVATING UNDERSTANDING OF THE NATURAL WORLD AND PEOPLE'S PLACE IN IT THROUGH INSPIRATION, EDUCATION AND EXAMPLE. 0 0 12563704 14355 10474839 STEWARDSHIP OF A HISTORICALLY SIGNIFICANT SITE; PUBLIC HORTICULTURE AND COLLECTIONS MANAGEMENT; EXPERIENTIAL NATURE-BASED PROGRAMS FOR CHILDREN AND FAMILIES; OPPORTUNITY FOR VOLUNTEERISM; ENVIRONMENTAL STEWARDSHIP AND PRESERVATION; AND LEADERSHIP BY EXAMPLE TOWARD MORE SUSTAINABLE LAND MANAGEMENT AND WATER CONSERVATION PRACTICES. IN 2023, DESCANSO GARDENS WELCOMED NEARLY 920,000 VISITORS TO THE GARDENS. DESCANSO IS A MEMBER-SUPPORTED GARDEN: IN 2023, OVER 28,000 HOUSEHOLDS SUPPORTED DESCANSO'S MISSION THROUGH PAID ANNUAL MEMBERSHIPS. DESCANSO GARDENS IS ACCREDITED BY THE AMERICAN ALLIANCE OF MUSEUMS. 12563704 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 1 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 74 0 1 120 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 26 25 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X X JULIANN ROOKE 8189494290 1418 DESCANSO DRIVE LA CANADA FLINTRIDGE CA 91011 JULIANN ROOKE CEO 40.00 X X 273890 0 11963 DONALD VOSS BOARD CHAIR 4.00 X X 0 0 0 SANDRA MAYS VICE CHAIR 4.00 X X 0 0 0 LAURA FUREY SECRETARY 4.00 X X 0 0 0 JAMES LEVIN TREASURER 4.00 X X 0 0 0 MILENE APANIAN BOARD MEMBER 4.00 X 0 0 0 DR DIMPLE BHASIN BOARD MEMBER 4.00 X 0 0 0 DIANE BINNEY BOARD MEMBER 4.00 X 0 0 0 DARCY COLEMAN BOARD MEMBER 4.00 X 0 0 0 JOHN DANGONA BOARD MEMBER 4.00 X 0 0 0 CHRISTY HOBART BOARD MEMBER 4.00 X 0 0 0 LOLA JAMES KELLY BOARD MEMBER 4.00 X 0 0 0 BEN LOGAN BOARD MEMBER 4.00 X 0 0 0 ANN MURPHY BOARD MEMBER 4.00 X 0 0 0 BLYTHE HAAGA PARKER BOARD MEMBER 4.00 X 0 0 0 PATSY PINNEY BOARD MEMBER 4.00 X 0 0 0 STEVEN ROSEN MD BOARD MEMBER 4.00 X 0 0 0 LINDA SEGAL BOARD MEMBER 4.00 X 0 0 0 KARL SWAIDAN BOARD MEMBER 4.00 X 0 0 0 HOPE TSCHOPIK SCHNEIDER BOARD MEMBER 4.00 X 0 0 0 JACOB TUJIAN BOARD MEMBER 4.00 X 0 0 0 CLARISSA WEIRICK BOARD MEMBER 4.00 X 0 0 0 KAY LINDEN BOARD MEMBER 4.00 X 0 0 0 LOVELL HOLDER BOARD MEMBER 4.00 X 0 0 0 BRAD SCHWARTZ BOARD MEMBER 4.00 X 0 0 0 MARIE QUEEN BOARD MEMBER 4.00 X 0 0 0 SOMER SHERWOOD-WHITE CAO (FROM 8/2023) 40.00 X 129462 0 12252 JENINA GARRETT CFO (THRU 4/2023) 40.00 X 102334 0 6597 EMI YOSHIMURA COA (FROM 10/2023) 40.00 X 102828 0 11597 608514 0 42409 4 0 1 0 MARK-ALAN HARMON 10842 FRUITLAND DR STUDIO CITY CA 91604 CONSULTING/DESIGN 134156 PINK SPARROW SCENIC LLC 323 WEST VICTORIA ST GARDENA CA 90248 CONSULTING/DESIGN 124204 2 2538696 118000 493800 3321369 3194 6471865 ADMISSIONS 611710 9014707 9014707 GARDEN MANAGEMENT FEE 611710 270000 270000 SODEXO AMORTIZATION 611710 100000 100000 SUMMER PROGRAM 611710 12930 12930 171132 171132 9568769 193298 193298 445452 160328 285124 285124 285124 683071 683071 0 82400 118000 67179 15221 15221 1747364 841294 906070 906070 OTHER INCOME 900099 22641 22641 22641 17462988 10474839 0 516284 X 14355 14355 509208 133792 15350 360066 3449708 2667436 548498 233774 70096 38668 16344 15084 362686 158659 84417 119610 390154 197110 149402 43642 71809 71809 82594 82594 19159 19159 6329023 5783122 457588 88313 359804 355404 3397 1003 72934 53471 8987 10476 20568 20568 1033404 985189 36488 11727 25409 14253 5137 6019 1103288 1045318 56333 1637 451553 427827 23056 670 BANK AND CREDIT CARD FE 393419 389586 1257 2576 CATERING/MEETINGS 223800 178566 10838 34396 DUES & SUBSCRIPTIONS 170003 106283 20204 43516 18797 14665 2197 1935 15171771 12563704 1551029 1057038 42697 29354 8006 5337 11376125 6438639 14906 1511906 76344 206196 160988 415794 123859 61452 16386399 7132043 6392642 9254356 2553436 7610746 6800 2720 20705100 25501809 2541828 1753462 2232564 5200907 4774392 6954369 X 14035491 14910821 1895217 3636619 15930708 18547440 20705100 25501809 2291217 325515 0 X 0 1 X 1 0 X 2179643 3233937 4627124 4898021 6471865 21410590 2179643 3233937 4627124 4898021 6471865 21410590 115598 21294992 672198 92813 569593 783755 638750 2757109 15221 15221 8025 6526 22641 37192 24220112 43073162 0.87920 0.86590 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2553434 321412 137664 2737182 3194667 -502533 138700 2553434 2961214 360453 127000 3194667 2706348 374966 120100 2961214 2327341 492207 113200 2706348 0.60000 0.35000 0.05000 0 0 11230650 5904698 5325952 272100 143061 129039 4883649 1084284 3799365 9254356 X 18838145 325515 1068801 1394316 17443829 19159 19159 17462988 16221413 1068801 1068801 15152612 19159 19159 15171771 PART V, LINE 4: THE ENDOWMENT FUNDS ARE INTENDED TO BENEFIT THE FOUNDATION AND ENHANCE THE FOUNDATION'S CAPABILITIES TO EXECUTE ITS CURRENT, BOARD-APPROVED MISSION IN THE SHORT TERM AND PROVIDE STABILITY AND INSTITUTIONAL LONGEVITY OVER THE VERY LONG TERM. PART X, LINE 2: THE FOUNDATION IS EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE 23701(D). THE FOUNDATION RECOGNIZES THE IMPACT OF TAX POSITIONS IN THE FINANCIAL STATEMENTS IF THAT POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. TO DATE, THE FOUNDATION HAS NOT RECORDED ANY UNCERTAIN TAX POSITIONS. DURING THE YEARS ENDED DECEMBER 31, 2023 AND 2022, THE FOUNDATION DID NOT RECOGNIZE ANY AMOUNT IN POTENTIAL INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COGS 841,294. FUNDRAISING EXPENSES NETTED WITH REVENUE ON PART VIII 67,179. RENTAL EXPENSES NETTED WITH REVENUE ON PART VIII 160,328. PART XII, LINE 2D - OTHER ADJUSTMENTS: COGS 841,294. FUNDRAISING EXPENSES NETTED WITH REVENUE ON PART VIII 67,179. RENTAL EXPENSES NETTED WITH REVENUE ON PART VIII 160,328. X X X X X X 1 CAMPBELL & COMPANY ONE EAST WACKER DRIVE SUITE 2100 CHICAGO IL 60601 FUNDRAISING CONSULTANT 0 0 78000 0 78000 CA ENCHANTED PREVIEW PARTY 200400 118000 82400 19306 47873 200400 118000 82400 19306 47873 67179 15221 SCH G, PART I, LINE 2B THE ORGANIZATION ENGAGED CAMPBELL AND COMPANY TO COMPLETE A FEASIBILITY STUDY FOR A MULTI-YEAR CAPITAL CAMPAIGN. 1 CALIFORNIA SCHOOL OF THE ARTS - SGV 1010 N MAIN STREET SANTA ANA CA 92701 813919990 501(C)(3) 14355 0 MUSICAL PROGRAMMING SUPPORT 1 0 PART I, LINE 2: THE FOUNDATION OBTAINS FROM THE RECIPIENT ORGANIZATION ITS TAX STATUS PRIOR TO PAYMENT. IF THE RECIPIENT ORGANIZATION IS A TAX-EXEMPT ORG, A COPY OF THE ORG'S IRS DETERMINATION LETTER IS OBTAINED PRIOR TO DISBURSEMENT OF FUNDS. ONCE OBTAINED, THE FOUNDATION ENSURES THAT THE PURPOSE OF THE DISBURSEMENT IS IN LINE WITH THE RECIPIENT ORGANIZATION'S TAX EXEMPT PURPOSE/MISSION. THE ED APPROVES THE DISBURSEMENT ONCE DOCUMENTS ARE OBTAINED AND VERIFIED. X X X X 1 0 0 0 0 0 0 0 0 JULIANN ROOKE CEO 273890 0 0 0 0 0 10738 0 1225 0 285853 0 0 0 PART I, LINE 4A SEVERANCE WAS PAID DURING THE YEAR TO SOMEONE LISTED ON FORM 990, PART VII. DETAILS ARE CONFIDENTIAL AND AVAILABLE UPON INQUIRY. FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS WERE AMENDED AND RESTATED. THE FOLLOWING IS SUMMARY OF ADDITIONS AND CHANGES TO THE BYLAWS. 1. DEFINING AND LIMITING "INTERESTED PERSONS" TO BE LESS THAN 49% OF BOARD. (SEC. 3.04) 2. ADDING DEFINITION OF BOARD "VACANCIES AND TO ALLOW MAJORITY OF BOARD TO VOTE TO REMOVE AN INDIVIDUAL IF THEY FAIL TO ATTEND 3 CONSECUTIVE MEETINGS. (SEC. 3.05). THIS ITEM REQUIRES THE SUPER MAJORITY OF ALL DIRECTORS TO VOTE (SEC. 3.11C) 3. ALLOWS PLACE OF ANNUAL MEETING TO BE OTHER THAN THE PRINCIPAL BUSINESS OFFICE. (SEC. 3.06) 4. ALLOWING A DIRECTOR'S TERM TO BE EXTENDED BY ONE YEAR IN THE EVENT OF EXTRAORDINARY CIRCUMSTANCES. (SEC. 3.04). THIS ITEM REQUIRES THE SUPER MAJORITY OF ALL DIRECTORS TO VOTE (SEC. 3.11C) 5. A NEW REQUIREMENT WAS ADDED THAT COMMITTEE MEETINGS BY ELECTRONIC COMMUNICATIONS MUST ALLOW ALL MEMBERS TO PARTICIPATE CONCURRENTLY. (SEC 3.12) 6. ADDITION TO ALLOW A MAJORITY OF DIRECTORS TO ADJOURN A MEETING. (SEC.3.14) 7. REMOVED THE DEFINITIONS OF THE FOLLOWING COMMITTEES FROM THE BYLAWS, -NOMINATIONS -GOVERNANCE -DEVELOPMENT -FINANCE -AUDIT -COMMITTEE ON TRUSTEES THESE COMMITTEES WILL CONTINUE TO BE ESTABLISHED BY THE BOARD. (SEC.3.19 TO 3.21) 8. INCREASE TERM OF CHAIR, VICE CHAIR, SECRETARY AND TREASURER TO 2 YEARS. (SEC4.02) 9. BOARD GIVES RIGHT TO CEO TO APPOINT SUBORDINATE OFFICERS. (SEC. 4.03) 10. ADDED EMERGENCY AUTHORITY AND POWERS PROVISION. (SEC. 6.07) 11. UPDATED PROVISION FOR AMENDMENTS TO BYLAWS TO REQUIRE THE APPROVAL OF A MAJORITY OF DIRECTORS AS OPPOSED TO 2/3. (SEC. 6.08) FORM 990, PART VI, SECTION B, LINE 11B THE INFORMATION USED TO PREPARE FORM 990 IS GATHERED WITH THE ASSISTANCE OF THE CEO, FINANCE OFFICE, AND THE CHIEF ADVANCEMENT OFFICER. THE ABOVE DATA IS THEN PRESENTED FOR COMPILATION TO THE AGENCY'S OUTSIDE CPA. PRIOR TO FILING THE PREPARED FORM 990, THE FORM IS REVIEWED BY THE ABOVE LISTED PARTIES AND ALSO BY THE AUDIT COMMITTEE. ONCE THE FORM IS APPROVED BY THE ABOVE PARTIES, THE FULL BOARD RECEIVES THE COPY OF THE FORM 990 PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION ANNUALLY RECEIVES A SIGNED CONFLICT OF INTEREST DISCLOSURE STATEMENT FROM EACH ACTIVE BOARD MEMBER AND MEMBERS OF SENIOR STAFF. THE DISCLOSURES ARE REVIEWED, AND IF NECESSARY, ARE FURTHER DISCUSSED UNTIL A DETERMINATION IS MADE AS TO WHETHER A CONFLICT OF INTEREST EXISTS. THE ORGANIZATION WILL TAKE APPROPRIATE ACTION, DEPENDENT ON THE OUTCOME OF THE ABOVE REFERENCED DISCUSSION. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD COMPENSATION COMMITTEE REVIEWS AND APPROVES THE COMPENSATION OF THE CEO TO ENSURE THAT IT IS JUST AND REASONABLE. REVIEW AND APPROVAL OCCUR INDEPENDENTLY, WITHOUT THE PARTICIPATION OF THE INTERESTED PERSON. THE COMMITTEE USES COMPARABILITY DATA FROM SIMILAR ORGANIZATIONS' 990S, COMPENSATION STUDIES, AND OTHER RELEVANT MARKET DATA DURING THE REVIEW. THIS REVIEW AND APPROVAL OCCURS INITIALLY UPON THE HIRING OF THE CEO, WHENEVER THE TERM OF EMPLOYMENT IS RENEWED OR EXTENDED, AND WHENEVER COMPENSATION IS MODIFIED. SEPARATE REVIEW AND APPROVAL IS NOT REQUIRED IF A MODIFICATION OF COMPENSATION EXTENDS TO SUBSTANTIALLY ALL EMPLOYEES. THE CEO REVIEWS AND APPROVES ALL OTHER OFFICERS' COMPENSATION ANNUALLY USING COMPARABILITY DATA AND OTHER RELEVANT MARKET DATA. THE OFFICERS' COMPENSATION IS ALSO INCLUDED IN THE ANNUAL BUDGET PROPOSAL, WHICH IS REVIEWED BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. IN ADDITION, THE AUDITED FINANCIAL STATEMENTS AND FORM 990 ARE POSTED ON THE ORGANIZATION'S WEBSITE. FORM 990, PART IX, LINE 11G PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 5,783,122. MANAGEMENT AND GENERAL EXPENSES 457,588. FUNDRAISING EXPENSES 88,313. TOTAL EXPENSES 6,329,023.