FOUNDATION FOR THE PERFORMING ARTS CENTER: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: FOUNDATION FOR THE PERFORMING ARTS CENTER (EIN 77-0129605)
Tax period: 2020-07-01 to 2021-06-30
Filed: 2022-05-12
IRS object ID: 202201329349304320
Schema version: 2020v4.0
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 M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-05-12T10:46:58-07:00	ReturnTs
Tax Period End	2021-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	753194011	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Moss Levy & Hartzheim LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2400 Professional Parkway Suite 205	AddressLine1Txt
City	Santa Maria	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	93455	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2020-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	770129605	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FOUNDATION FOR THE PERFORMING	BusinessNameLine1Txt
Business Name Line2	ARTS CENTER	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	FOUN	BusinessNameControlTxt
Phone	8055415401	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1137	AddressLine1Txt
City	SAN LUIS OBISPO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	93406	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	KRISTIN HOOVER	PersonNm
Person Title	INTERIM EXECUTIVE DI	PersonTitleTxt
Signature	2022-05-12	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	KRISTIN	PersonFirstNm
Person Last	HOOVER	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Alexander Hom CPA	PreparerPersonNm
PTIN	P01568759	PTIN
Phone	8059252579	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	0	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd
Federated Assurance Level	FAL1	FederatedAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2020	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1137	AddressLine1Txt
City	SAN LUIS OBISPO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	93406	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$2,799,125	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.FPACSLO.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1986	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE AND PROMOTE AN EXTRAORDINARY AND ACCESSIBLE CENTER FOR THE PERFORMING ARTS THAT ELEVATES THE ARTS IN OUR COMMUNITY. TOGETHER FOUNDATION MEMBERS, WITH OUR PARTNERS, THE CITY OF SAN LUIS OBISPO AND CAL POLY, PROVIDE MORE THAN HALF OF THE CENTER'S $3.1 MILLION BUDGET. THESE CONTRIBUTIONS KEEP THE HALL ACCESSIBLE AND AFFORDABLE AND:1) BRING 9,000 CHILDREN TO SCHOOL ADMISSION-FREE SCHOOL MATINEES;2) PROVIDE LOCAL ARTS GROUPS WITH A 75% DISCOUNT ON CENTER RENTAL RATES;3) GIVE THE OPPORTUNITY TO 6,000 YOUNG ARTISTS WHO HAD A CHANCE TO PERFORM ON A WORLD-CLASS STAGE; AND 4) KEEP THE CENTER LIKE-NEW AND STATE-OF-THE-ART	ActivityOrMissionDesc
Voting Members Governing Body	16	VotingMembersGoverningBodyCnt
Voting Members Independent	16	VotingMembersIndependentCnt
Total Employee	4	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$638,184	PYContributionsGrantsAmt
CY Contributions Grants	$974,843	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$172,708	PYInvestmentIncomeAmt
CY Investment Income	$1,824,282	CYInvestmentIncomeAmt
PY Other Revenue	$56,758	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$867,650	PYTotalRevenueAmt
CY Total Revenue	$2,799,125	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$368,872	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$266,454	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$62,758	CYTotalFundraisingExpenseAmt
PY Other Expenses	$685,335	PYOtherExpensesAmt
CY Other Expenses	$709,672	CYOtherExpensesAmt
PY Total Expenses	$1,054,207	PYTotalExpensesAmt
CY Total Expenses	$976,126	CYTotalExpensesAmt
PY Revenues Less Expenses	-$186,557	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$1,822,999	CYRevenuesLessExpensesAmt
Total Assets BOY	$7,826,639	TotalAssetsBOYAmt
Total Assets EOY	$9,604,819	TotalAssetsEOYAmt
Total Liabilities BOY	$101,418	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$56,599	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$7,725,221	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$9,548,220	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE AND PROMOTE AN EXTRAORDINARY AND ACCESSIBLE CENTER FOR THE PERFORMING ARTS THAT ELEVATES THE ARTS IN OUR COMMUNITY. TOGETHER FOUNDATION MEMBERS, WITH OUR PARTNERS, THE CITY OF SAN LUIS OBISPO AND CAL POLY, PROVIDE MORE THAN HALF OF THE CENTER'S $3.1 MILLION BUDGET. THESE CONTRIBUTIONS KEEP THE HALL ACCESSIBLE AND AFFORDABLE AND:1) BRING 9,000 CHILDREN TO SCHOOL ADMISSION-FREE SCHOOL MATINEES;2) PROVIDE LOCAL ARTS GROUPS WITH A 75% DISCOUNT ON CENTER RENTAL RATES;3) GIVE THE OPPORTUNITY TO 6,000 YOUNG ARTISTS WHO HAD A CHANCE TO PERFORM ON A WORLD-CLASS STAGE; AND 4) KEEP THE CENTER LIKE-NEW AND STATE-OF-THE-ART	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$670,985	ExpenseAmt
Desc	AMOUNTS PAID ON BEHALF OF SAN LUIS OBISPO PERFORMING ARTS CENTER FOR PROGRAM EXPENSES, CENTER OPERATION EXPENSES, INTEREST EXPENSE, FURNISHINGS AND EQUIPMENT PURCHASES.	Desc
Total Program Service Expenses	$670,985	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (true)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	Yes (true)	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	4	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	4	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Form8282 Filed	0	Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	false	Form8899Filedind
Form1098 C Filed	false	Form1098CFiledInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	16	GoverningBodyVotingMembersCnt
Independent Voting Member	16	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	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	KRISTIN HOOVER	PersonNm
Phone	8055415401	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1137	AddressLine1Txt
City	SAN LUIS OBISPO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	93406	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
JOEY LESLIE
President	4.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
TRUDIE SAFRENO
Vice President	4.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
MARYELLEN SIMKINS
Secretary	4.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
MORGEN HOULIS
Treasurer	4.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
BOB KITAMURA
Director	1.00	0.00	Yes (X)		$0	$0	$0
GERI LACHANCE
Director	1.00	0.00	Yes (X)		$0	$0	$0
TOM STRAIT
Director	1.00	0.00	Yes (X)		$0	$0	$0
JILL ANDERSON
Director	1.00	0.00	Yes (X)		$0	$0	$0
SHARON ARMSTRONG
Director	1.00	0.00	Yes (X)		$0	$0	$0
SKYE CHRISTAKOS
Director	1.00	0.00	Yes (X)		$0	$0	$0
TONY BRIZZOLARA
Director	1.00	0.00	Yes (X)		$0	$0	$0
KRISTIN HOOVER
Director	1.00	0.00	Yes (X)		$0	$0	$0
TODD LEMAY
Director	1.00	0.00	Yes (X)		$0	$0	$0
ERIN STEED
Director	1.00	0.00	Yes (X)		$0	$0	$0
SKYLAR STUCK
Director	1.00	0.00	Yes (X)		$0	$0	$0
ASHLEY WILKEN
Director	1.00	0.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Government Grants	$51,570	GovernmentGrantsAmt
All Other Contributions	$923,273	AllOtherContributionsAmt
Noncash Contributions	$33,679	NoncashContributionsAmt
Total Contributions	$974,843	TotalContributionsAmt
Total Program Service Revenue	$0	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,824,282	TotalRevenueColumnAmt
Exclusion	$1,824,282	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$0	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,799,125	TotalRevenueColumnAmt
Exclusion	$1,824,282	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$221,392	TotalAmt
Program Services	$77,487	ProgramServicesAmt
Management And General	$104,054	ManagementAndGeneralAmt
Fundraising	$39,851	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$27,890	TotalAmt
Program Services	$9,762	ProgramServicesAmt
Management And General	$13,108	ManagementAndGeneralAmt
Fundraising	$5,020	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$17,172	TotalAmt
Program Services	$6,010	ProgramServicesAmt
Management And General	$8,071	ManagementAndGeneralAmt
Fundraising	$3,091	FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$75	TotalAmt
Management And General	$75	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$25,804	TotalAmt
Management And General	$25,804	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$20,619	TotalAmt
Management And General	$20,619	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$4,455	TotalAmt
Management And General	$4,455	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$18,290	TotalAmt
Program Services	$18,290	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,392	TotalAmt
Program Services	$1,887	ProgramServicesAmt
Management And General	$2,534	ManagementAndGeneralAmt
Fundraising	$971	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$16,280	TotalAmt
Program Services	$5,698	ProgramServicesAmt
Management And General	$7,652	ManagementAndGeneralAmt
Fundraising	$2,930	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$875	TotalAmt
Management And General	$875	ManagementAndGeneralAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$19,419	TotalAmt
Management And General	$19,419	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$28,888	TotalAmt
Management And General	$28,888	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$2,600	TotalAmt
Management And General	$2,600	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	FundraisingFundraisingAmt
CENTER OPERATIONS AND OUTREACH	$455,498	$455,498
UNCOLLECTIBLE PLEDGES	$49,000	$49,000
IN KIND	$33,679	$33,679
COMMUNITY EVENTS AND RECEPTION	$9,985		$9,985

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$18,813	TotalAmt
Program Services	$13,674	ProgramServicesAmt
Management And General	$4,229	ManagementAndGeneralAmt
Fundraising	$910	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$976,126	TotalAmt
Program Services	$670,985	ProgramServicesAmt
Management And General	$242,383	ManagementAndGeneralAmt
Fundraising	$62,758	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$78,014	BOYAmt
EOY	$245,670	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,061,000	BOYAmt
EOY	$1,241,033	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$150,146	BOYAmt
EOY	$73,250	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$3,636	BOYAmt
EOY	$2,000	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$158,207	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$47,295	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$139,799	BOYAmt
EOY	$110,912	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$6,274,937	BOYAmt
EOY	$7,809,728	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$119,107	BOYAmt
EOY	$122,226	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$7,826,639	BOYAmt
EOY	$9,604,819	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$14,848	BOYAmt
EOY	$12,498	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$35,000	BOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$51,570	BOYAmt
EOY	$44,101	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$101,418	BOYAmt
EOY	$56,599	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	$676,990	BOYAmt
EOY	$886,875	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$7,048,231	BOYAmt
EOY	$8,661,345	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$7,725,221	BOYAmt
EOY	$9,548,220	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$7,826,639	BOYAmt
EOY	$9,604,819	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$1,822,999	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	Yes (true)	AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	false	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$494,297	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,073,061	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$977,854	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$638,184	CurrentTaxYearMinus1YearAmt
Current Tax Year	$923,273	CurrentTaxYearAmt
Total	$5,106,669	TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$494,297	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,073,061	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$977,854	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$638,184	CurrentTaxYearMinus1YearAmt
Current Tax Year	$923,273	CurrentTaxYearAmt
Total	$5,106,669	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$0	SubstantialContributorsTotAmt
Public Support Total170	$5,106,669	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$100,017	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$122,823	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$162,600	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$172,708	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,824,282	CurrentTaxYearAmt
Total	$2,382,430	TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year	$51,570	CurrentTaxYearAmt
Total	$51,570	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$7,540,669	TotalSupportAmt
Public Support CY170	0.67720	PublicSupportCY170Pct
Public Support PY170	0.88740	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

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

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$6,909,860	BeginningYearBalanceAmt
Contributions	$500,000	ContributionsAmt
Investment Earnings Or Losses	$1,111,116	InvestmentEarningsOrLossesAmt
End Year Balance	$8,520,976	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$7,040,210	BeginningYearBalanceAmt
Investment Earnings Or Losses	-$130,350	InvestmentEarningsOrLossesAmt
End Year Balance	$6,909,860	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$6,827,763	BeginningYearBalanceAmt
Investment Earnings Or Losses	$212,447	InvestmentEarningsOrLossesAmt
End Year Balance	$7,040,210	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$5,170,629	BeginningYearBalanceAmt
Contributions	$1,230,035	ContributionsAmt
Investment Earnings Or Losses	$427,099	InvestmentEarningsOrLossesAmt
End Year Balance	$6,827,763	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$4,845,332	BeginningYearBalanceAmt
Contributions	$1,280	ContributionsAmt
Investment Earnings Or Losses	$324,017	InvestmentEarningsOrLossesAmt
End Year Balance	$5,170,629	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Endowments Held Unrelated Org	false	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	false	EndowmentsHeldRelatedOrgInd
Related Org List Sch R	false	RelatedOrgListSchRInd

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$22,207	OtherCostOrOtherBasisAmt
Depreciation	$20,095	DepreciationAmt
Book Value	$2,112	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$136,000	OtherCostOrOtherBasisAmt
Depreciation	$27,200	DepreciationAmt
Book Value	$108,800	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$110,912	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
PPP LOAN	$44,100
Rounding	$1

Field	Value	IRS element (for citing)
Total Liability	$44,101	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$2,799,125	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$2,799,125	RevenueSubtotalAmt
Total Revenue Per Form990	$2,799,125	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$976,126	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$976,126	ExpensesSubtotalAmt
Total Expenses Per Form990	$976,126	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part X : FIN48 Footnote	FormAndLineReferenceDesc
Explanation	Effective July 1, 2009, Foundation for the Performing Arts Center implemented the new accounting requirements associated with uncertainty in income taxes using the provisions of Financial Accounting Standards Board (FASB) ASC 740, Income taxes. Using that guidance, tax positions initially need to be recognized in the financial statements when it is more-likely-than not the positions will be sustained upon examination by the tax authorities. It also provides guidance for derecognition, reclassification, interest and penalties, accounting in interim periods, disclosure, and transition.	ExplanationTxt

Schedule M IRS990ScheduleM

Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)

DescDesc	ContributionContributionCnt	Noncash Contributions Rpt F990NoncashContributionsRptF990Amt	Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt
MEALS AND SPACE	1	$16,000	FAIR MARKET VA
IT SUPPORT	1	$17,679	FAIR MARKET VA

Field	Value	IRS element (for citing)
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	false	ReviewProcessUnusualNCGiftsInd
Third Parties Used	false	ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Line 11b: Form 990 Review Process	TAX RETURN REVIEWED BY PRESIDNET, TREASURER AND EXECUTIVE DIRECTOR AND THE EXECUTIVE COMMITTEE PRIOR TO FILING.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts	EXECUTIVE BOARD REVIEWS CONFLICT OF INTEREST STATEMENTS.
Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management	THE BOARD OF DIRECTORS REVIEWS AND SETS THE COMPENSATION FOR THE EXECUTIVE DIRECTOR.
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	No documents available to the public.