2023-08-07T13:00:43-05:00 2022-06-30 952700123 LANCE SOLL & LUNGHARD LLP 203 N BREA BLVD SUITE 203 BREA CA 92821 990 2021-07-01 330646517 CALIFORNIA CENTER FOR THE ARTS ESCONDIDO FOUNDATION CALI 7608394168 340 N ESCONDIDO BLVD ESCONDIDO CA 92025 GINA LOPEZ CHIEF EXECUTIVE OFFICER 7608394168 2023-06-28 1 GINA LOPEZ 999009999 KIMBERLY A MANNING CPA P01479364 7146720022 2023-06-28 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z GINA LOPEZ 340 N ESCONDIDO BLVD ESCONDIDO CA 92025 10739651 0 X WWW.ARTCENTER.ORG X 1994 CA TO BRING PEOPLE TOGETHER TO DISCOVER, CREATE AND CELEBRATE BOTH THE VISUAL AND PERFORMING ARTS. 13 13 128 82 -276364 0 3791274 6069544 968851 1449569 138 8690 472553 1901793 5232816 9429596 0 0 0 0 1868401 3203652 0 0 327096 3201024 5132767 5069425 8336419 163391 1093177 1138079 2678028 1269218 1188932 -131139 1489096 DEVELOPMENT IN THE COMMUNITY OF PERFORMING AND VISUAL ARTS AND ART EDUCATION. 0 0 3428192 2976711 PERFORMING ARTS/COMMUNITY EVENTSCCAEF ESTABLISHED A NEW THEATRICAL CONSERVATORY PROGRAM AND WROTE AND PRODUCED AN ORIGINAL MUSICAL THAT OPENED TO RAVE REVIEWS. IN ADDITION TO OUR THRIVING THEATRICAL PRODUCTION OFFERINGS, WE HELD MULTIPLE FREE COMMUNITY EVENTS RANGING FROM HOLIDAY LIGHTS DISPLAYS, DIA DE LOS MUERTOS ALTARS FOR THE PUBLIC TO DECORATE, A 4TH OF JULY FESTIVAL AND QUARTERLY MUSICA EN LA PLAZA MUSIC AND DANCE PERFORMANCES. ALL COMMUNITY EVENTS WERE FREE TO THE PUBLIC WITH THE INTENTION OF CREATING CONNECTIVITY, FOSTERING ARTISTIC INSPIRATION AND ENRICHING THE LIVES OF THOSE IN OUR COMMUNITY THROUGH MULTI-DISCIPLINE ARTISTIC EXPRESSION. 402527 29087 MUSEUM: THE MUSEUM BEGAN DIGITIZING THEIR ART COLLECTIONS TO BE POSTED ONLINE AND ACCESSIBLE FOR FREE TO THE PUBLIC. IN ADDITION, THE MUSEUM HELD MULTIPLE EXHIBITS SHOWCASING LOCAL AND INTERNATIONAL ARTISTS AND PROVIDED EDUCATIONAL TOURS TO SCHOOLS AND OUTSIDE ORGANIZATIONS. THE MUSEUM ALSO CELEBRATED THE CREATIVITY OF OUR COMMUNITY'S BUDDING ARTISTS BY SHOWCASING ART INSTALLATIONS FROM STUDENTS IN OUR LOCAL SCHOOLS. 412634 ARTS EDUCATION: WE CONTINUED TO EXPAND OUR ARTS EDUCATION REACH TO SCHOOLS ACROSS NORTH COUNTY WITH THE HELP OF ADDITIONAL FUNDING. AND PARTNERED WITH ART TEACHERS TO ENRICH CLASSROON INSTRUCTION. 4243353 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 150 0 1 128 1 1 1 0 0 0 0 1 1 0 0 0 0 X 13 13 0 0 0 0 1 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 CA X GINA LOPEZ 7608394138 340 N ESCONDIDO BLVD ESCONDIDO CA 92025 X SARA MATTA CHAIR 2.00 X X 0 0 0 ANDY WASHBURN VICE CHAIR 2.00 X X 0 0 0 BOB DUDLEY MEMBER 2.00 X 0 0 0 CYNTHIA WEIR MEMBER 2.00 X 0 0 0 BOB WILL MEMBER 2.00 X 0 0 0 JUDY TILLYER SECRETARY 2.00 X X 0 0 0 JOSE JAIMES MEMBER 2.00 X 0 0 0 BOB GOOGINS TREASURER 2.00 X X 0 0 0 MIKE STELMAN MEMBER 2.00 X 0 0 0 MELBA NOVOA MEMBER 2.00 X 0 0 0 RAUL PALM MEMBER 2.00 X 0 0 0 ROY RAY MEMBER 2.00 X 0 0 0 LEILA SACKFIELD MEMBER 2.00 X 0 0 0 0 0 0 0 0 0 0 ACTIVE WORKING WOMEN PO BOX 300116 ESCONDIDO CA 92030 HOUSEKEEPING/CLEANING 202346 RG ALLIANCE GROUP LLC 140 W 3RD STREET ESCONDIDO CA 92025 ACCOUNTING/BOOKKEEPING 178974 2 2365946 3703598 6069544 TICKET SALES 711190 1449569 1449569 1449569 8690 8690 2031242 561762 1469480 1469480 -86749 1556229 878652 748293 130359 -189615 319974 MISCELLANEOUS 711190 301954 301954 301954 9429596 310644 -276364 3325772 3203652 1128302 1888384 186966 1694273 1116237 489637 88399 182669 161805 20864 141 129 12 4127 3761 366 58643 39282 19361 UTILITIES 1064617 713293 308739 42585 RENTAL AND MAINTENANCE 932690 563523 369167 PRODUCTION EXPENSE 276114 212722 63392 CONTRACT SERVICES 273569 104289 169280 645924 200010 436768 9146 8336419 4243353 3765970 327096 337443 1498830 139881 181198 41876 41876 17841 21948 106744 325540 1418255 904262 399651 513993 94643 94643 1138079 2678028 291086 227606 978132 961326 1269218 1188932 X -572224 1357703 441085 131393 -131139 1489096 1138079 2678028 X 1093177 4615458 -4088400 X 0 1 X 1 1 1 X 2505697 2365924 3358563 3810905 6063944 18105033 4129370 4149131 4361225 4532127 4615458 21787311 6635067 6515055 7719788 8343032 10679402 39892344 39892344 1176213 1509551 1078111 238077 1556229 5558181 198599 282735 223807 60239 108274 873654 46324179 7026276 0.86120 0.85350 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 0 1409552 109652 1519204 1116680 302869 9997 1409552 1117669 36980 37969 1116680 1076158 8277 67169 33935 1117669 996524 5403 98580 10261 14088 1076158 0 1 1 168745 54368 114377 1237460 837844 399616 12050 12050 0 513993 ACCRUED COMPENSATED ABSENCES 441452 UNEARNED REVENUE 397735 CURRENT PORTION OF NOTE PAYABLE 74931 NONCURRENT PORTION OF NOTE PAYABLE 47208 961326 X 15355109 4615458 1310055 5925513 9429596 0 9429596 13734874 3932598 1465857 5398455 8336419 0 8336419 PART III, LINE 1A: FOOTNOTE TO THE FINANCIAL STATEMENTS DESCRIBING THE FOUNDATION'S ART COLLECTION COLLECTIONS COLLECTIONS CONSIST OF SCULPTURES AND OTHER CONTEMPORARY ART PIECES. COLLECTIONS ACQUIRED EITHER THROUGH PURCHASE OR DONATION ARE NOT CAPITALIZED. PURCHASE OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN UNRESTRICTED NET ASSETS IF PURCHASED WITH UNRESTRICTED ASSETS AND AS DECREASES IN TEMPORARILY RESTRICTED OR PERMANENTLY RESTRICTED NET ASSETS IF PURCHASED WITH DONOR-RESTRICTED ASSETS. CONTRIBUTIONS OF COLLECTION ITEMS ARE NOT RECOGNIZED IN THE STATEMENT OF ACTIVITIES. PROCEEDS FROM DEACCESSIONS OR INSURANCE RECOVERIES ARE REFLECTED ON THE STATEMENT OF ACTIVITIES BASED ON THE ABSENCE OR EXISTENCE AND NATURE OF DONOR-IMPOSED RESTRICTIONS. PART III, LINE 4: FOOTNOTE TO THE FINANCIAL STATEMENTS DESCRIBING THE FOUNDATION'S ART COLLECTION COLLECTIONS COLLECTIONS CONSIST OF SCULPTURES AND OTHER CONTEMPORARY ART PIECES. COLLECTIONS ACQUIRED EITHER THROUGH PURCHASE OR DONATION ARE NOT CAPITALIZED. PURCHASE OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN UNRESTRICTED NET ASSETS IF PURCHASED WITH UNRESTRICTED ASSETS AND AS DECREASES IN TEMPORARILY RESTRICTED OR PERMANENTLY RESTRICTED NET ASSETS IF PURCHASED WITH DONOR-RESTRICTED ASSETS. CONTRIBUTIONS OF COLLECTION ITEMS ARE NOT RECOGNIZED IN THE STATEMENT OF ACTIVITIES. PROCEEDS FROM DEACCESSIONS OR INSURANCE RECOVERIES ARE REFLECTED ON THE STATEMENT OF ACTIVITIES BASED ON THE ABSENCE OR EXISTENCE AND NATURE OF DONOR-IMPOSED RESTRICTIONS. PART V, LINE 4: PER BOARD POLICY, ENDOWMENT PRINCIPAL TO GROW TO $5,000,000 AT WHICH TIME ANNUAL EARNINGS CAN BE USED FOR OPERATIONS. PART X, LINE 2: THE FOUNDATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. THE FOUNDATION MAY, HOWEVER, BE SUBJECT TO TAX ON INCOME WHICH IS NOT RELATED TO ITS EXEMPT PURPOSE. FOR THE YEAR ENDED JUNE 30, 2019 NO PROVISION FOR INCOME TAXES HAS BEEN MADE. FASB ASC NO. 740 INCOME TAXES APPLIES TO NOT-FOR-PROFIT ORGANIZATIONS BECAUSE THEIR FINANCIAL STATEMENTS CONTAIN ASSERTIONS RELATED TO THE FOUNDATION'S TAX EXEMPT STATUS AND DETERMINATION OF NET EARNINGS SUBJECT TO UNRELATED BUSINESS INCOME TAX. SHOULD THE FOUNDATION LOSE ITS TAX-EXEMPT STATUS, IT COULD BE SUBJECT TO INTEREST AND PENALTIES. NO LIABILITY FOR UNRECOGNIZED TAX OBLIGATIONS WAS REQUIRED. AS OF JUNE 30, 2020, NO INTEREST OR PENALTIES HAVE BEEN RECOGNIZED ASSOCIATED WITH ANY TAX POSITIONS. THE FOUNDATION'S FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, FOR THE YEARS BEGINNING 2016, 2017, 2018, AND 2019 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. SIMILARLY, THE FOUNDATION'S FORM 199, CALIFORNIA EXEMPT ORGANIZATION ANNUAL INFORMATION RETURN, FOR THE TAX YEARS BEGINNING 2015, 2016, 2017, 2018, AND 2019 ARE SUBJECT TO EXAMINATION BY THE FRANCHISE TAX BOARD, GENERALLY FOR FOUR YEARS AFTER THEY WERE FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 737,872. CONFERENCE CENTER RENT 561,762. COGS MUSEUM 6,191. COGS FUNDRAISING 2,444. COGS PERFORMING ARTS 1,786. EXPENSES RELATED TO DWOS FUNDRAISER PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES 255,711. CENTER COSTS 1,403,069. DANCING WITH OUR STARS COSTS CENTER OCCUPANCY CENTER COGS -192,924. ROUNDING 1. PART XII, LINE 4B - OTHER ADJUSTMENTS: CENTER OCCUPANCY CENTER COGS FORM 990, PART VI, SECTION A, LINE 6 LINE 6 EXPLANATION - THE ORGANIZATION HAS MEMBERS, BUT NO STOCKHOLDERS. FORM 990, PART VI, SECTION B, LINE 11B LINE 11B EXPLANATION- THE DIRECTOR OF FINANCE, EXECUTIVE DIRECTOR AND FINANCE COMMITTEE CHARIMAN WHO IS ALSO THE BOARD OF TREASURER REVIEW THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C EVERY JULY DURING PERFORMANCE REVIEWS, EMPLOYEES COMPLETE THE CONFLICT OF INTEREST FORM. NEW HIRES COMPLETE THE FORM AT THE TIME OF HIRE. BOARD MEMBERS COMPLETE THE FORM ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION OF OFFICERS IS DETERMINED BY REVIEW AND APPROVAL OF INDEPENDENT PERSONS AND BY USING COMPARABLE DATA FORM 990, PART VI, SECTION C, LINE 19 THE FOUNDATION POSTS ITS CONFLICT OF INTEREST AND FINANCIAL STATEMENTS ON ITS OWN WEBSITE. THE FINANCIAL STATEMENTS AND FORM 990 ARE POSTED ON THE GUIDESTAR WEBSITE. FORM 990, PART XI, LINE 9: DONATED USE OF FACILITIES IN EXPENSES -3,932,598. EXCESS UBI EXPENSES -155,802. CALIFORNIA CENTER FOR THE ARTS TUA 340 N ESCONDIDO BLVD ESCONDIDO CA 92025 326008250 SUPPORT CALIFORNIA CENTER FOR THE ARTS CA 501(C)(3) 11D (III-O) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1