2025-05-14T19:29:06-05:00 2024-06-30 390859910 BAKER TILLY ADVISORY GROUP LP 18500 VON KARMAN AVE 10TH FLOOR IRVINE CA 92612 990 2023-07-01 951855640 MUSEUM OF CONTEMPORARY ART SAN DIEGO MUSE 8584543541 700 PROSPECT ST LA JOLLA CA 92037 REKHA KAPANIA CFO & COO 8584543541 2025-05-14 1 0 BRIAN YACKER P00401346 9492222999 2025-05-14 2023 2025-03-06 01:10:19Z KATHRYN KANJO 700 PROSPECT ST LA JOLLA CA 92037 53804453 0 X WWW.MCASD.ORG X 1941 CA MCASD INVITES ALL AUDIENCES TO EXPERIENCE OUR WORLD THROUGH THE PRISM OF CONTEMPORARY ART. 30 30 116 29 0 0 8362735 10042004 492431 524707 487113 3909989 129851 855114 9472130 15331814 0 0 0 0 5651153 5567727 0 0 1602984 8986992 9574531 14638145 15142258 -5166015 189556 158236939 156207542 24959821 20956353 133277118 135251189 THE MUSEUM OF CONTEMPORARY ART SAN DIEGO INVITES ALL AUDIENCES TO EXPERIENCE OUR WORLD, OUR REGION, AND OURSELVES THROUGH THE PRISM OF CONTEMPORARY ART. 0 0 6519493 576401 MCASD'S EXPANDED, STATE-OF-THE-ART LA JOLLA FACILITY FEATURES 40,000 SQUARE FEET OF GALLERY SPACE FOR EXHIBITIONS OF THE HISTORICAL HOLDINGS AND SPECIAL, TEMPORARY EXHIBITIONS, WHICH ARE DEVELOPED WITH ORIGINAL RESEARCH TO PROVIDE INSIGHTFUL ANALYSIS OF ISSUES THAT IMPACT OUR REGION AND OUR WORLD. THE DOWNTOWN LOCATION FEATURES 10,000 SQUARE FEET FOR CHANGING ART EXHIBITIONS AND PARTNERSHIPS. EXHIBITIONS PROVIDE THE BASIS FOR PUBLICATIONS, PANEL DISCUSSIONS, LECTURES, COMMUNITY EVENTS, TOURS AND OTHER SUPPORTING PROGRAMS. 2155648 146771 PERMANENT COLLECTION: THE STEWARDSHIP OF MCASD'S COLLECTION IS A KEY COMPONENT OF ITS MISSION. IN FISCAL 2024, MCASD INCREASED ITS HOLDINGS WITH 82 WORKS OF ART THROUGH DONATION, PURCHASE, AND PURCHASE WITH DONATED FUNDS. THE FUNDS ALLOCATED FOR CARE OF THE PERMANENT COLLECTION INCLUDE EXPENSES FOR INSURANCE, PRESERVATION, AND CONSERVATION. MCASD SHARED ITS COLLECTION THROUGH THE LOAN OF 9 ARTWORKS TO 6 EXHIBITIONS AT OTHER MUSEUMS NATIONALLY. 1005856 35075 MCASD'S INTERGENERATIONAL ARTS EDUCATION PROGRAMS SERVES AUDIENCES WITH ENRICHING MATERIAL DEVELOPED FROM BOTH THE MUSEUM'S PERMANENT COLLECTION AND TEMPORARY EXHIBITIONS. MCASD'S SIGNATURE EXTENDED SCHOOL PARTNERSHIP (ESP) CONNECTS MUSEUM EDUCATORS WITH COHORTS OF STUDENTS FOR GALLERY TOURS, LEARNING WORKSHOPS AND ULTIMATELY CREATIVE SHOWCASES THAT CONNECT DIRECTLY BACK TO SCHOOL CURRICULUM. YOUTH AUDIENCES ARE ALSO SERVED THROUGH THE TEEN ARTS COLLECTIVE AND MONTHLY FAMILY PLAY DAYS. MCASD RECEIVED FUNDING TO SUPPORT A CREATIVE AGING INITIATIVE CALLED REFLECTIONS WHICH ALLOWED OLDER ADULTS AN OPPORTUNITY FOR LEARNING AND COMMUNITY BUILDING AT THE MUSEUM. IN ADDITION, MCASD EDUCATORS LEAD SPECIALIZED TOURS, THEMATIC WORKSHOPS, AND FACILITATE LECTURE STYLE DISCUSSIONS FOR THE COMMUNITY AT LARGE. 9680997 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 104 0 1 116 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 30 30 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X X JOSHUA BECKMAN 8584543541 700 PROSPECT ST LA JOLLA CA 92037 KATHRYN KANJO DAVID C. COPLEY DIRECTOR AND CEO 40.00 X 401437 0 56885 MARY CAPIELLO ADVANCEMENT DIRECTOR 40.00 X 187808 0 12447 JENNA JACOBS CURATORIAL AFFAIRS SR. DIRECTOR 40.00 X 139312 0 6568 CARLA LOCKHART HUMAN RESOURCES DIRECTOR 40.00 X 116120 0 16699 JOSHUA BECKMAN CONTROLLER 40.00 X 124265 0 6547 JILL DAWSEY SENIOR CURATOR 40.00 X 111215 0 10040 JAMES PATOCKA FACILITIES DIRECTOR 40.00 X 107628 0 1171 LISA HERSMAN CFO (UNTIL 03/2024) 34.00 X 70040 0 0 REKHA KAPANIA CFO & COO (STARTED 04/2024) 40.00 X 0 0 0 STEVE STRAUSS PRESIDENT 1.00 X X 0 0 0 MELISSA GARFIELD BARTELL VICE PRESIDENT 1.00 X X 0 0 0 MARYANNE PFISTER VICE PRESIDENT 1.00 X X 0 0 0 DAGMAR SMEK SECRETARY 1.00 X X 0 0 0 CHRISTOPHER CALKINS TRUSTEE 1.00 X 0 0 0 BARBARA ARLEDGE TRUSTEE 1.00 X 0 0 0 MARY BERGLUND TRUSTEE 1.00 X 0 0 0 CHRIS BIRCHBY TRUSTEE 1.00 X 0 0 0 VIVECA BISSONNETTE TRUSTEE 1.00 X 0 0 0 CHARLES BLACK TRUSTEE 1.00 X 0 0 0 NANCY BROWAR TRUSTEE 1.00 X 0 0 0 KAREN COHN TRUSTEE 1.00 X 0 0 0 KAREN FOX TRUSTEE 1.00 X 0 0 0 CELIA HENELY TRUSTEE 1.00 X 0 0 0 SR MARSHA CHANDLER TRUSTEE 1.00 X 0 0 0 CAROLYN FARRIS TRUSTEE 1.00 X 0 0 0 DAVID MARINO TRUSTEE 1.00 X 0 0 0 NEVINS MCBRIDE TRUSTEE 1.00 X 0 0 0 ANNA HAUDENSCHILD MEIER TRUSTEE 1.00 X 0 0 0 ALESSANDRA MOCTEZUMA TRUSTEE 1.00 X 0 0 0 DR SHELDON MORRIS TRUSTEE 1.00 X 0 0 0 GARNA MULLER TRUSTEE 1.00 X 0 0 0 MARCIA HAZEN TRUSTEE 1.00 X 0 0 0 ELIZABETH PHELPS TRUSTEE 1.00 X 0 0 0 MARCOS RAMIREZ ERRE TRUSTEE 1.00 X 0 0 0 JAMES ROBBINS TRUSTEE 1.00 X 0 0 0 TOM ROSSO TRUSTEE 1.00 X 0 0 0 COLETTE CARSON ROYSTON TRUSTEE 1.00 X 0 0 0 LORENZA FABRE VEGA TRUSTEE 1.00 X 0 0 0 RYAN HERRELL TRUSTEE 1.00 X 0 0 0 1257825 0 110357 8 0 1 0 URBAN KITCHEN 1295 WEST MORENA BLVD SAN DIEGO CA 92110 CATERING 324229 TRISKELL RESTORATIONS INC 1259 ACTIVITY DRIVE STE C VISTA CA 92081 BUILDING RESTORATION 211904 PROFESSIONAL MAINTENANCE 4912 NAPLES ST SAN DIEGO CA 92110 CLEANING/JANITORIAL SERVICES 161884 TRANSPORT CONSULTANTS 30 UNION AVE SOUTH 2ND FLOOR CRANFORD NJ 07016 ARTWORK SHIPPING 146727 BOUTIQUE JOURNEYS 515 MADISON AVE 10TH FLOOR NEW YORK NY 10022 EVENT AND TRAVEL PLANNING 118400 8 764345 1627918 416296 7233445 10042004 EXHIBITIONS 713990 342861 342861 PERMANENT COLLECTION 713990 146771 146771 EDUCATIONAL OUTREACH 713990 35075 35075 524707 1378475 1378475 871138 68629 802509 802509 145902 656607 40420967 37889453 2531514 2531514 2531514 187645 1627918 413058 -225413 -225413 190436 101499 88937 87638 1299 COMMISSIONS 722320 189081 189081 189081 15331814 758247 0 4531563 685069 282540 259610 142919 4296765 2529488 825933 941344 7647 4977 1645 1025 227218 104385 77789 45044 351028 210158 62598 78272 17026 17026 99663 99663 173503 173503 1113068 766999 186718 159351 56349 56349 587282 499027 84228 4027 150861 141759 4068 5034 766603 662829 89263 14511 151632 117340 28750 5542 1153101 1153101 3235541 2729588 433732 72221 397048 141047 232898 23103 ACCESSIONS OF ART 695044 695044 PROPERTY TAXES 263727 225235 32972 5520 SUPPLIES 216588 194940 12226 9422 REPAIRS AND MAINTENANCE 131859 114398 15142 2319 365636 261243 67412 36981 15142258 9680997 3858277 1602984 302787 2006029 926910 497821 3374317 1128982 126801 175556 110309 168615 77941 82114 129723994 24738740 107872434 104985254 45299758 47029543 145682 133628 158236939 156207542 1079717 1029614 1383497 1106427 3275692 3291071 18177298 14602122 1043617 927119 24959821 20956353 X 80186734 79870959 53090384 55380230 133277118 135251189 158236939 156207542 189556 1784515 0 X X 0 1 X 1 0 X 7763935 8400903 22668347 8362735 10042004 57237924 294000 316806 257971 250232 175162 1294171 8057935 8717709 22926318 8612967 10217166 58532095 19548438 38983657 1140953 953625 1270422 1869350 2103711 7338061 189081 189081 66059237 2067984 0.59010 0.51650 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: COMMISSIONS - 2023 AMOUNT: $ 189,081. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 0 44532975 300000 5468449 3917272 46384152 41758181 300000 4786580 2311786 44532975 49342116 -5565379 2018556 41758181 39475329 353967 11709953 2197133 49342116 40094509 1189615 193870 2002665 39475329 0.05945 0.94055 0.00000 0 0 9209258 9209258 113250113 19379114 93870999 6890278 5326802 1563476 374345 32824 341521 104985254 DEFERRED COMPENSATION 895293 OPERATING LEASE LIABILITY 31826 927119 X 17763215 1784515 223992 2008507 15754708 160292 -583186 -422894 15331814 15789144 223992 583186 807178 14981966 160292 160292 15142258 PART III, LINE 1A: THE COLLECTIONS, WHICH WERE ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS SINCE THE MUSEUM'S INCEPTION, ARE NOT RECOGNIZED AS ASSETS ON THE STATEMENT OF FINANCIAL POSITION. PURCHASES OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN NET ASSETS WITHOUT DONOR RESTRICTIONS IN THE YEAR IN WHICH THE ITEMS ARE ACQUIRED. CONTRIBUTED COLLECTION ITEMS ARE NOT REFLECTED IN THE FINANCIAL STATEMENTS. PROCEEDS FROM DEACCESSIONS OR INSURANCE RECOVERIES ARE REFLECTED AS INCREASES IN THE APPROPRIATE NET ASSET CLASSES. PART III, LINE 4: THE PERMANENT COLLECTION OF THE MUSEUM CONSISTS OF PAINTINGS, SCULPTURES, INSTALLATIONS, WORKS ON PAPER (INCLUDING PHOTOGRAPHY), VIDEO AND OTHER MEDIA. THE CORNERSTONE OF ANY MUSEUM IS ITS COLLECTION. IT IS THE RESPONSIBILITY OF THE MUSEUM TO ACQUIRE OBJECTS FOR ITS COLLECTION, TO MAINTAIN THEM FOR USE IN EXHIBITIONS, EDUCATION AND RESEARCH, AND TO PRESERVE THE COLLECTION IN PERPETUITY, ALL WHICH CONTRIBUTE TO MEETING THE ORGANIZATION'S EXEMPT PURPOSE. ACQUISITION AND PRESERVATION OF OBJECTS ARE PRIMARY RESPONSIBILITIES OF THE BOARD OF TRUSTEES, THE EXECUTIVE DIRECTOR AND THE CURATORIAL STAFF. PART V, LINE 4: THE BOARD ADOPTED A SPENDING POLICY FOR PERMANENTLY RESTRICTED ENDOWMENT FUNDS BASED ON A ROLLING AVERAGE OF HISTORICAL MARKET VALUES. THE MUSEUM'S ENDOWMENT INVESTMENT POLICY AND STRATEGY IS TO EMPHASIZE TOTAL RETURN; THAT IS, THE AGGREGATE RETURN FROM CAPITAL APPRECIATION AND DIVIDEND AND INTEREST INCOME. WITHIN THIS FRAMEWORK SPECIFIC INVESTMENT OBJECTIVES FOR ENDOWMENT INVESTMENTS INCLUDE LIQUIDITY, PRESERVATION OF CAPITAL, PRESERVATION OF PURCHASING POWER AND LONG-TERM GROWTH OF CAPITAL. THE MUSEUM USES ENDOWMENT FUNDS TO SUPPORT ONGOING OPERATIONS INCLUDING VISUAL ART PROGRAMMING, EDUCATION AND VISITOR SERVICES. PART X, LINE 2: THE MUSEUM IS A NOT-FOR-PROFIT MUSEUM AND IS EXEMPT FROM FEDERAL AND CALIFORNIA INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE STATUTES. THE MUSEUM, HOWEVER, MAY BE SUBJECT TO TAX ON INCOME WHICH IS NOT RELATED TO ITS EXEMPT PURPOSE. THE MUSEUM HAD NO UNRELATED BUSINESS INCOME TAX FOR THE YEAR ENDED JUNE 30, 2024. THE MUSEUM EVALUATES THEIR UNCERTAIN TAX POSITIONS, IF ANY, ON A CONTINUAL BASIS THROUGH REVIEW OF THEIR POLICIES AND PROCEDURES, REVIEW OF THEIR REGULAR TAX FILINGS, AND DISCUSSIONS WITH OUTSIDE EXPERTS. AS OF JUNE 30, 2024, MANAGEMENT BELIEVES THE MUSEUM DID NOT HAVE ANY UNCERTAIN TAX POSITIONS. AS OF JUNE 30, 2024, THE FEDERAL STATUTE OF LIMITATION REMAINS OPEN FOR THE 2022 THROUGH 2024 YEARS. THE STATUTE OF LIMITATIONS FOR THE STATE INCOME TAX RETURNS REMAINS OPEN FOR THE 2021 THROUGH 2024 YEARS. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE -413,058. COST OF GOODS SOLD -101,499. RENTAL EXPENSE -68,629. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE 413,058. COST OF GOODS SOLD 101,499. RENTAL EXPENSE 68,629. GALA 1245611 1118116 127495 147162 99987 10225 6920 ART AUCTION 569952 509802 60150 29786 28224 250 90504 1815563 1627918 187645 176948 128211 10475 97424 413058 -225413 X X X X 1 1 X X 0 1 0 0 0 0 0 0 0 KATHRYN KANJO DAVID C. COPLEY DIRECTOR AND CEO 401327 0 110 0 0 0 4000 0 52885 0 458322 0 0 0 MARY CAPIELLO ADVANCEMENT DIRECTOR 187808 0 0 0 0 0 4000 0 8447 0 200255 0 0 0 PART I, LINE 1A PAYMENT FOR COMPANION TRAVEL IS CONSIDERED A VALID BUSINESS PURPOSE AND NOT INCLUDED IN COMPENSATION WHEN ACCOMPANYING THE CEO ON MUSEUM ASSOCIATED BUSINESS TRAVEL. THE PERSONAL RESIDENCE OF THE CEO IS OWNED BY THE MUSEUM AND USED BY THE CEO FOR BUSINESS AND ENTERTAINMENT OF MUSEUM TRUSTEES AND DONORS. CERTAIN PERSONAL SERVICES ARE PROVIDED TO THE CEO AS PART OF THE LIVING ARRANGEMENTS WHILE THE CEO OCCUPIES THE PERSONAL RESIDENCE OWNED BY THE MUSEUM. THE PERSONAL SERVICES ARE REQUIRED FOR USING MUSEUM PROPERTY AND SO ARE NOT CONSIDERED TAXABLE COMPENSATION. PART I, LINE 4B IN 2008 THE MUSEUM SET UP A QUALIFIED 457(B) PLAN AND A 457(F) PLAN FOR KATHRYN KANJO. EMPLOYER CONTRIBUTIONS TO THESE PLANS TOTALED APPROXIMATELY $35,787 IN 2024. A COUNTY OF SAN DIEGO 132774656 797391YJ2 2004-12-16 13000000 EXPANSION PROJECT 0 0 0 A 13000000 460000 12540000 2007 0 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 0 1 0 0 0 0 A 0 FORM 990, PART VI, SECTION B, LINE 11B THE AUDIT COMMITTEE SHALL HAVE THE RESPONSIBILITY FOR REVIEWING THE ORGANIZATION'S PUBLIC DISCLOSURE COPY OF THE FORM 990, NOT THE FILING COPY, INCLUDING ALL PERTINENT SCHEDULES BEFORE THEY ARE FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, MCASD DISTRIBUTES AN "INSTITUTIONAL ETHICS POLICY" DOCUMENT THAT INCLUDES THE CONFLICT OF INTEREST POLICY. MCASD REQUESTS THAT EACH YEAR, TRUSTEES REVIEW THIS DOCUMENT, SIGN AND AFFIRM THAT THEY HAVE READ THE GUIDELINES, AND COMPLETE THE TRUSTEE DISCLOSURE STATEMENT. THESE ARE KEPT ON FILE AT THE MUSEUM. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE ENGAGES A PROFESSIONAL COMPENSATION AND HUMAN RESOURCES CONSULTING PRACTICE TO CONDUCT AN EXECUTIVE COMPENSATION AND INTERMEDIATE SANCTIONS COMPLIANCE REVIEW OF TOTAL COMPENSATION FOR THE MUSEUM DIRECTOR. THE CONSULTANT USES VARIOUS FORM 990'S AND SURVEYS FROM SIMILAR INSTITUTIONS TO DETERMINE THE COMPETIVENESS OF THE DIRECTOR'S COMPENSATION. MCASD RECEIVES AN ANNUAL SALARY SURVEY FROM THE ASSOCIATION OF ART MUSEUM DIRECTORS THAT IS USED TO EVALUATE COMPENSATION FOR EMPLOYEES OF THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S ARTICLES OF INCORPORATION, BY-LAWS, AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.