2023-08-07T16:00:01-05:00 2022-12-31 910189318 MOSS ADAMS LLP 21700 OXNARD ST STE 300 WOODLAND HILLS CA 91367 990 2022-01-01 952511202 DESCANSO GARDENS FOUNDATION DESC 8189494290 1418 DESCANSO DRIVE LA CANADA FLINTRIDGE CA 91011 JULIANN ROOKE CEO 8189494290 2023-08-03 1 JULIANN ROOKE 999009999 0 LAUREN A HAVERLOCK P00545829 8185771900 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X JULIANN ROOKE 1418 DESCANSO DRIVE LA CANADA FLINTRIDGE CA 91011 18298319 0 X WWW.DESCANSOGARDENS.ORG X 1960 CA STEWARDSHIP OF MUSEUM AND BOTANICAL GARDENS AND PROVIDE EDUCATION ABOUT THE NATURAL WORLD 23 22 82 238 0 0 4627124 4898021 7669982 10223859 42393 216442 1147717 1366406 13487216 16704728 8700 14908 0 0 3326571 4129826 48300 92831 1171827 6134551 8922955 9518122 13160520 3969094 3544208 18003648 20705100 4932851 4774392 13070797 15930708 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 11176079 14908 11045794 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 2022, DESCANSO GARDENS WELCOMED NEARLY 900,000 VISITORS TO THE GARDENS. DESCANSO IS A MEMBER-SUPPORTED GARDEN: IN 2022, OVER 30,000 HOUSEHOLDS SUPPORTED DESCANSO'S MISSION THROUGH PAID ANNUAL MEMBERSHIPS. DESCANSO GARDENS IS ACCREDITED BY THE AMERICAN ALLIANCE OF MUSEUMS. 11176079 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 72 0 1 82 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 23 22 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X JULIANN ROOKE 8189494290 1418 DESCANSO DRIVE LA CANADA FLINTRIDGE CA 91011 JULIANN ROOKE CEO 40.00 X X 249038 0 10165 DONALD VOSS TRUSTEE, CHAIR 4.00 X X 0 0 0 SANDRA MAYS TRUSTEE, VICE CHAIR 4.00 X X 0 0 0 LAURA FUREY TRUSTEE, SECRETARY 4.00 X X 0 0 0 JAMES LEVIN TRUSTEE, TREASURER 4.00 X X 0 0 0 BEN LOGAN TRUSTEE 4.00 X 0 0 0 BLYTHE HAAGA PARKER TRUSTEE 4.00 X 0 0 0 BRAD SCHWARTZ TRUSTEE 4.00 X 0 0 0 CLARISSA WEIRICK TRUSTEE 4.00 X 0 0 0 DARCY COLEMAN TRUSTEE 4.00 X 0 0 0 DIANE BINNEY TRUSTEE 4.00 X 0 0 0 DIMPLE BHASIN TRUSTEE 4.00 X 0 0 0 JENNIFER KUO TRUSTEE 4.00 X 0 0 0 JOHN D'ANGONA TRUSTEE 4.00 X 0 0 0 KARL SWAIDAN TRUSTEE 4.00 X 0 0 0 KAY LINDEN TRUSTEE 4.00 X 0 0 0 LINDA SEGAL TRUSTEE 4.00 X 0 0 0 LOLA JAMES KELLY TRUSTEE 4.00 X 0 0 0 LOVELL HOLDER TRUSTEE 4.00 X 0 0 0 MARIE QUEEN TRUSTEE 4.00 X 0 0 0 MILENE APANIAN TRUSTEE 4.00 X 0 0 0 PATSY PINNEY TRUSTEE 4.00 X 0 0 0 PEGGY MILLER TRUSTEE 4.00 X 0 0 0 DAVID STORK COO (THRU 12/02/2022) 40.00 X 188871 0 10672 JENINA GARRETT CFO 40.00 X 166346 0 15736 604255 0 36573 3 0 1 0 4WALL ENTERTAINMENT INC 3165 W SUNSET RD STE 100 LAS VEGAS NV 89118 LIGHTING AND DESIGN SERVICES 2597753 DIAMOND LANDSCAPE INC 5431 RADFORD AVE VALLEY VILLAGE CA 91607 LANDSCAPING SERVICES 1438003 PINK SPARROW SCENIC LLC 323 WEST VICTORIA ST GARDENA CA 90248 ART INSTALLATION SERVICES 523347 LIGHTSWITCH LOS ANGELES 3500 WEST OLIVE AVENUE UNIT 300 BURBANK CA 91505 LIGHTING, MEDIA AND VISUAL DESIGN 483197 RIOS INC 3101 WEST EXPOSITION PLACE LOS ANGELES CA 90018 ARCHITECTURE, LANDSCAPE, PLANNING, DESIG 325068 11 2763545 212300 10640 1911536 5485 4898021 ADMISSIONS 611710 9698519 9698519 GARDEN MANAGEMENT FEE 611710 270000 270000 SUMMER PROGRAM 611710 10200 10200 245140 245140 10223859 62007 62007 721748 144526 577222 577222 577222 641949 487514 154435 154435 154435 196805 212300 236082 -39277 -39277 1547404 725469 821935 821935 OTHER INCOME 900099 6526 6526 6526 16704728 11045794 0 760913 X 14908 14908 640830 277304 259844 103682 3003807 2451948 152364 399495 410637 297608 45603 67426 74552 46188 19212 9152 61013 61013 38018 38018 92831 92831 20468 20468 4666299 4533062 50653 82584 184954 184954 834992 709291 30176 95525 414262 378852 11141 24269 872518 826673 44550 1295 360751 327362 32852 537 REPAIRS & MAINTENANCE 791823 791823 DUES & SUBSCRIPTIONS 161247 78979 19594 62674 FEES & HONORARIUMS 149654 149654 MAINTENANCE SUPPLIES 148725 132332 15 16378 218231 160095 27111 31025 13160520 11176079 812614 1171827 45025 44969 28 28 9462899 11376125 13250 14906 69600 76344 181192 160988 56220 123859 12421397 6028755 5025819 6392642 3194668 2553436 0 6800 18003648 20705100 2415936 2541828 2516915 2232564 4932851 4774392 X 11977469 14035491 1093328 1895217 13070797 15930708 18003648 20705100 3544208 -684297 0 X 0 1 X 1 0 X 2047367 2179643 3233937 4627124 4898021 16986092 2047367 2179643 3233937 4627124 4898021 16986092 45295 16940797 446252 672198 92813 569593 783755 2564611 8025 6526 14551 19565254 38780817 0.86590 0.85950 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3194667 -502533 138700 2553434 2961214 360453 127000 3194667 2706348 374966 120100 2961214 2327341 492207 113200 2706348 2476667 -37835 111491 2327341 0.60000 0.35000 0.05000 0 0 10455951 4720132 5735819 272101 216642 55459 1693345 1091981 601364 6392642 X 17258040 -684297 1258077 573780 16684260 20468 20468 16704728 14398129 1258077 1258077 13140052 20468 20468 13160520 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, 2022 AND 2021, THE FOUNDATION DID NOT RECOGNIZE ANY AMOUNT IN POTENTIAL INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COGS 725,469. FUNDRAISING EXPENSES NETTED WITH REVENUE ON PART VIII 236,082. RENTAL EXPENSES NETTED WITH REVENUE ON PART VIII 144,526. EMPLOYEE RETENTION CREDIT 152,000. PART XII, LINE 2D - OTHER ADJUSTMENTS: COGS 725,469. FUNDRAISING EXPENSES NETTED WITH REVENUE ON PART VIII 236,082. RENTAL EXPENSES NETTED WITH REVENUE ON PART VIII 144,526. EMPLOYEE RETENTION CREDIT 152,000. X X X X X X 1 CAMPBELL & COMPANY ONE EAST WACKER DRIVE SUITE 2100 CHICAGO IL 60601 FUNDRAISING CONSULTANT 0 0 92831 0 92831 CA ENCHANTED PREVIEW PARTY 171705 101500 70205 32305 75679 5400 YOUR (UN)NATURAL GARDEN GALA 193400 80000 113400 29770 28547 1600 8778 1 44000 30800 13200 11438 37116 4200 1250 409105 212300 196805 73513 141342 11200 10028 236083 -39278 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 FOUNDATION 1010 N MAIN STREET SANTA ANA CA 92701 330970818 501(C)(3) 14908 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 249038 0 0 0 0 0 9961 0 204 0 259203 0 0 0 DAVID STORK COO (THRU 12/02/2022) 172700 0 0 0 16171 0 0 0 10672 0 199543 0 0 0 JENINA GARRETT CFO 166346 0 0 0 0 0 6654 0 9082 0 182082 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 DESCANSO GARDENS GUILD WAS RENAMED AS THE DESCANSO GARDENS FOUNDATION. THE ARTICLES OF INCORPORATION WERE AMENDED AND RESTATED AT THE SAME TIME TO COMPLY WITH CURRENT REQUIREMENTS. FORM 990, PART VI, SECTION B, LINE 11B THE INFORMATION USED TO PREPARE FORM 990 IS GATHERED WITH THE ASSISTANCE OF THE CEO, CFO, AND THE DIRECTOR OF DEVELOPMENT. 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 15 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. APPROVAL OF THE CHIEF FINANCIAL OFFICER'S AND THE CHIEF OPERATIONS OFFICER'S INITIAL COMPENSATION OFFER USES THE SAME PROCESS. SUBSEQUENT INCREASES IN COMPENSATION, WHICH ARE IN LINE WITH OTHER STAFF INCREASES, ARE AT THE DISCRETION OF THE CEO. 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 LIGHT DESIGNER: PROGRAM SERVICE EXPENSES 476,064. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 476,064. SECURITY: PROGRAM SERVICE EXPENSES 226,705. MANAGEMENT AND GENERAL EXPENSES 17,056. FUNDRAISING EXPENSES 7,830. TOTAL EXPENSES 251,591. OTHER: PROGRAM SERVICE EXPENSES 303,598. MANAGEMENT AND GENERAL EXPENSES 33,597. FUNDRAISING EXPENSES 74,754. TOTAL EXPENSES 411,949. CONCERT & EVENT LIGHTING: PROGRAM SERVICE EXPENSES 2,917,468. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,917,468. EXHIBIT CURATOR: PROGRAM SERVICE EXPENSES 609,227. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 609,227.