2022-06-23T15:06:21-05:00 2021-12-31 910189318 MOSS ADAMS LLP 21700 OXNARD ST STE 300 WOODLAND HILLS CA 91367 990 2021-01-01 952511202 DESCANSO GARDENS GUILD INC DESC 8189494290 1418 DESCANSO DRIVE LA CANADA FLINTRIDGE CA 91011 JENINA GARRETT CFO 8189494290 2022-06-22 1 JENINA GARRETT 999009999 LAUREN A HAVERLOCK P00545829 8185771900 2022-06-22 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z JENINA GARRETT 1418 DESCANSO DRIVE LA CANADA FLINTRIDGE CA 91011 16977079 0 X WWW.DESCANSOGARDENS.ORG X 1960 CA STEWARDSHIP OF MUSEUM AND BOTANICAL GARDENS AND PROVIDE EDUCATION ABOUT THE NATURAL WORLD 20 19 73 162 0 0 3236937 4627124 2749832 7669982 47220 42393 318920 1147717 6352909 13487216 0 8700 0 0 2967555 3326571 389 48300 869736 2949389 6134551 5917333 9518122 435576 3969094 11011837 18003648 2248774 4932851 8763063 13070797 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 7930729 8700 8429649 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 2021, DESCANSO GARDENS WELCOMED NEARLY 650,000 VISITORS TO THE GARDENS. DESCANSO IS A MEMBER-SUPPORTED GARDEN: IN 2021, NEARLY 32,000 HOUSEHOLDS SUPPORTED DESCANSO'S MISSION THROUGH PAID ANNUAL MEMBERSHIPS. DESCANSO GARDENS IS ACCREDITED BY THE AMERICAN ALLIANCE OF MUSEUMS. 7930729 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 65 0 1 73 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 20 19 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X X JENINA GARRETT 8189494290 1418 DESCANSO DRIVE LA CANADA FLINTRIDGE CA 91011 ANN MURPHY TRUSTEE, CHAIR 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 DIMPLE BHASIN TRUSTEE 4.00 X 0 0 0 DONALD VOSS TRUSTEE 4.00 X 0 0 0 GREG MCLEMORE TRUSTEE 4.00 X 0 0 0 JAMES LEVIN TRUSTEE, VICE CHAIR 4.00 X X 0 0 0 JENNIFER KUO BAXTER TRUSTEE, SECRETARY 4.00 X X 0 0 0 JOHN D'ANGONA TRUSTEE 4.00 X 0 0 0 JULIANN ROOKE EXECUTIVE DIRECTOR 40.00 X X 238135 0 9243 KATIE KING TRUSTEE 4.00 X 0 0 0 KAY LINDEN TRUSTEE 4.00 X 0 0 0 LAURA FUREY TRUSTEE 4.00 X 0 0 0 LOVELL HOLDER TRUSTEE 4.00 X 0 0 0 NED RUSSELL TRUSTEE 4.00 X 0 0 0 PEGGY MILLER TRUSTEE 4.00 X 0 0 0 SANDRA MAYS TRUSTEE 4.00 X 0 0 0 WENDY LEES TRUSTEE, TREASURER 4.00 X X 0 0 0 DAVID STORK COO 40.00 X 95192 0 829 JENINA GARRETT CFO 40.00 X 163700 0 14420 497027 0 24492 2 0 1 0 4WALL ENTERTAINMENT INC 3165 W SUNSET RD STE 100 LAS VEGAS NV 89118 LIGHTING AND DESIGN SERVICES 1203840 DIAMOND LANDSCAPE INC 5431 RADFORD AVE VALLEY VILLAGE CA 91607 LANDSCAPING SERVICES 476595 LIGHTSWITCH LOS ANGELES 3500 WEST OLIVE AVENUE UNIT 300 BURBANK CA 91505 LIGHTING, MEDIA AND VISUAL DESIGN 320364 PROTECT US 12391 LEWIS STREET GARDEN GROVE CA 92840 SECURITY SERVICES 193308 COVERALL NORTH AMERICA INC 2955 MOMENTUM PLACE CHICAGO IL 60689 COMMERCIAL CLEANING/JANITORIAL SERVICES 193001 8 3022112 143230 636347 825435 4330 4627124 ADMISSIONS 611710 7313388 7313388 GARDEN MANAGEMENT FEE 611710 270000 270000 SUMMER PROGRAM 611710 8880 8880 77714 77714 7669982 42404 42404 527189 99456 427733 427733 427733 2565247 2565258 -11 -11 -11 74970 143230 114653 -39683 -39683 1470163 710496 759667 759667 13487216 8429649 0 430443 X 8700 8700 521520 145494 227599 148427 2374497 1887297 145149 342051 342770 249073 34125 59572 87784 34891 43956 8937 4918 4918 39590 39590 48300 48300 26064 26064 2972619 2905024 50280 17315 83907 83907 708378 582907 15505 109966 18788 13555 3998 1235 392132 349518 18016 24598 404 247 157 19654 7932 7186 4536 706613 660501 44724 1388 289131 260164 28407 560 REPAIRS AND MAINTENANCE 556431 556431 MAINTENANCE SUPPLIES 146905 131017 15888 PLANTS AND HORTICULTURA 53423 53423 DUES & SUBSCRIPTIONS 45534 26510 15997 3027 70060 58045 11986 29 9518122 7930729 717657 869736 71873 64686 2156 5031 2065047 9462899 153000 13250 87085 69600 188811 181192 95962 56220 10182055 5156236 4780869 5025819 3641063 3194668 11011837 18003648 428574 2415936 1820200 2516915 2248774 4932851 X 7470981 11977469 1292082 1093328 8763063 13070797 11011837 18003648 X 3969094 341640 -3000 X 0 1 X 1 0 X 2723711 2047367 2179643 3233937 4627124 14811782 2723711 2047367 2179643 3233937 4627124 14811782 72336 14739446 547537 446252 672198 92813 569593 2328393 8025 8025 17148200 38071776 0.85950 0.83220 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2961214 360453 127000 3194667 2706348 374966 120100 2961214 2327341 492207 113200 2706348 2476667 -37835 111491 2327341 1104127 1369020 34520 31000 2476667 0.67000 0.28000 0.05000 0 0 7842726 4160280 3682446 236039 170091 65948 2103290 825865 1277425 5025819 X 14847447 341640 1044655 1386295 13461152 26064 26064 13487216 10539713 1047655 1047655 9492058 26064 26064 9518122 PART V, LINE 4: THE ENDOWMENT FUNDS ARE INTENDED TO BENEFIT THE GUILD AND ENHANCE THE GUILD'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 GUILD IS EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE 23701(D). THE GUILD 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 GUILD HAS NOT RECORDED ANY UNCERTAIN TAX POSITIONS. DURING THE YEARS ENDED DECEMBER 31, 2021 AND 2020, THE GUILD DID NOT RECOGNIZE ANY AMOUNT IN POTENTIAL INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COGS 710,496. FUNDRAISING EXPENSES NETTED WITH REVENUE ON PART VIII 114,653. RENTAL EXPENSES NETTED WITH REVENUE ON PART VIII 99,456. EMPLOYEE RETENTION CREDIT 120,050. PART XII, LINE 2D - OTHER ADJUSTMENTS: COGS 710,496. FUNDRAISING EXPENSES NETTED WITH REVENUE ON PART VIII 114,653. RENTAL EXPENSES NETTED WITH REVENUE ON PART VIII 99,456. PLEDGE WRITEOFFS 3,000. EMPLOYEE RETENTION CREDIT 120,050. X X X X X X 1 CAMPBELL & COMPANY ONE EAST WACKER DRIVE SUITE 2100 CHICAGO IL 60601 FUNDRAISING CONSULTANT 0 0 48300 0 48300 CA ENCHANTED PREVIEW PARTY 218200 143230 74970 21892 77677 7500 850 218200 143230 74970 21892 77677 7500 850 107919 -32949 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) 8700 0 MUSICAL PROGRAMMING SUPPORT 1 0 PART I, LINE 2: THE GUILD 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 GUILD 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 0 0 0 0 0 0 0 1 0 JULIANN ROOKE EXECUTIVE DIRECTOR 224135 0 14000 0 0 0 8965 0 278 0 247378 0 0 0 JENINA GARRETT CFO 149639 0 14061 0 0 0 5986 0 8434 0 178120 0 0 0 PART I, LINE 7 THE ORGANIZATION PROVIDED DISCRETIONARY PAYMENTS IN THE FORM OF ANNUAL BONUS PAYMENTS. FORM 990, PART VI, SECTION B, LINE 11B THE INFORMATION USED TO PREPARE FORM 990 IS GATHERED WITH THE ASSISTANCE OF THE EXECUTIVE DIRECTOR, 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 PUBLIC INSPECTION 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 EXECUTIVE DIRECTOR 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 EXECUTIVE DIRECTOR, 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 EXECUTIVE DIRECTOR. 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 CONCERT AND EVENT LIGHTING: PROGRAM SERVICE EXPENSES 1,353,045. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,353,045. LIGHT DESIGNER: PROGRAM SERVICE EXPENSES 363,684. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 363,684. SECURITY: PROGRAM SERVICE EXPENSES 228,512. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 228,512. JANITORIAL: PROGRAM SERVICE EXPENSES 168,672. MANAGEMENT AND GENERAL EXPENSES 10,286. FUNDRAISING EXPENSES 14,044. TOTAL EXPENSES 193,002. OTHER: PROGRAM SERVICE EXPENSES 791,111. MANAGEMENT AND GENERAL EXPENSES 39,994. FUNDRAISING EXPENSES 3,271. TOTAL EXPENSES 834,376. FORM 990, PART XI, LINE 9: PLEDGE WRITEOFFS -3,000.