2021-02-09T17:28:16-06:00 2020-06-30 221478099 COHNREZNICK LLP 400 CAPITOL MALL SUITE 1200 SACRAMENTO CA 95814 990 2019-07-01 954538371 SKIRBALL CULTURAL CENTER SKIR 3104404500 2701 NORTH SEPULVEDA BLVD LOS ANGELES CA 90049 JESSIE KORNBERG PRESIDENT/CEO 3104404500 2021-02-08 1 LISA M CUMMINGS CPA P00043433 9164429100 2021-02-08 2019 2022-09-23 18:48:47Z DR URI HERSCHER 2701 NORTH SEPULVEDA BLVD LOS ANGELES CA 90049 73967040 0 X WWW.SKIRBALL.ORG X 1995 CA THE SKIRBALL CULTURAL CENTER IS A PLACE OF MEETING GUIDED BY THE JEWISH TRADITION OF WELCOMING THE STRANGER AND INSPIRED BY THE AMERICAN DEMOCRATIC IDEALS OF FREEDOM AND EQUALITY. WE WELCOME PEOPLE OF ALL COMMUNITIES AND GENERATIONS TO PARTICIPATE IN CULTURAL EXPERIENCES THAT CELEBRATE DISCOVERY AND HOPE, FOSTER HUMAN CONNECTIONS, AND CALL UPON US TO HELP BUILD A MORE JUST SOCIETY. 25 24 408 122 2078880 0 8744455 10316192 1328545 698108 11838983 11069956 8049393 4353784 29961376 26438040 0 0 0 0 15484885 16325223 0 0 1051017 13278992 11937193 28763877 28262416 1197499 -1824376 404386861 396103051 2539342 5434385 401847519 390668666 X THE SKIRBALL CULTURAL CENTER IS A PLACE OF MEETING GUIDED BY THE JEWISH TRADITION OF WELCOMING THE STRANGER AND INSPIRED BY THE AMERICAN DEMOCRATIC IDEALS OF FREEDOM AND EQUALITY. WE WELCOME PEOPLE OF ALL COMMUNITIES AND GENERATIONS TO PARTICIPATE IN CULTURAL EXPERIENCES THAT CELEBRATE DISCOVERY AND HOPE, FOSTER HUMAN CONNECTIONS, AND CALL UPON US TO HELP BUILD A MORE JUST SOCIETY. 0 0 7040280 315919 MUSEUM - THE EXHIBITIONS INSPIRE AND EDUCATE VISITORS TO LEARN MORE ABOUT JEWISH CULTURAL HISTORY. THE MUSEUM PRESENTS 7 TO 10 EXHIBITIONS PER YEAR THAT ATTRACT MORE THAN 250,000 VISITORS, PLUS THE ONGOING PRESENTATION OF TWO PERMANENT EXHIBITIONS. 6517699 15408 EDUCATION - THE PROGRAMS HELP FORGE CONNECTIONS AMONG INDIVIDUALS, COMMUNITIES, CULTURES, AND IDEAS. THE EDUCATION DEPARTMENT OFFERS MUSEUM AND PERFORMING ARTS EXPERIENCES TO MORE THAN 50,000 PRE-K TO GRADE 12 STUDENTS EACH YEAR. 5535678 158603 PROGRAMS - PROVIDES PUBLIC PROGRAMS ON LECTURES, READING, AND DANCE.THE PROGRAM DEPARTMENT OFFERS MORE THAN 200 PUBLIC PROGRAMS EACH YEAR. 3565003 1472647 FOOD SERVICES EXPENSES - 3,305,835MUSEUM SHOP EXPENSES - 259,168 3565003 1472647 22658660 1 1 0 0 0 0 0 1 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 87 0 1 408 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 25 24 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X THE ORGANIZATION 3104404500 2701 NORTH SEPULVEDA BLVD LOS ANGELES CA 90049 ARTHUR H BILGER VICE CHAIRMAN 2.00 X X 0 0 0 CINDY RUBY TRUSTEE 2.00 X 0 0 0 D ZEKE ZEIDLER TRUSTEE 2.00 X 0 0 0 DANA GUERIN TRUSTEE 2.00 X 0 0 0 DENNIS HOLT TRUSTEE 2.00 X 0 0 0 DR URI D HERSCHER PRESIDENT & CEO 40.00 X X 1411352 0 1500 HOWARD I FRIEDMAN TRUSTEE 2.00 X 0 0 0 HOWARD M BERNSTEIN TRUSTEE 2.00 X 0 0 0 JAY S WINTROB TRUSTEE 2.00 X 0 0 0 JEFFREY GLASSMAN TRUSTEE 2.00 X 0 0 0 JOHN ZIFFREN TRUSTEE 2.00 X 0 0 0 KENNETH A RUBY TRUSTEE 2.00 X 0 0 0 LEE RAMER VICE CHAIRMAN 2.00 X X 0 0 0 MARC H GAMSIN TRUSTEE 2.00 X 0 0 0 MARLENE LOUCHHEIM TRUSTEE 2.00 X 0 0 0 MARTIN BLACKMAN TRUSTEE 2.00 X 0 0 0 MARVIN ZEIDLER TRUSTEE 2.00 X 0 0 0 MELVIN GAGERMAN SECRETARY 2.00 X X 0 0 0 ORIN NEIMAN TRUSTEE 2.00 X 0 0 0 PETER M WEIL CHAIRMAN 2.00 X X 0 0 0 PHILIP DE TOLEDO TRUSTEE 2.00 X 0 0 0 RICHARD S HOLLANDER VICE CHAIRMAN 2.00 X X 0 0 0 ROBERT C KOPPLE TRUSTEE 2.00 X 0 0 0 SUSAN HIRSCH WOHL TRUSTEE 2.00 X 0 0 0 VERA GUERIN TRUSTEE 2.00 X 0 0 0 KATHRYN GIRARD EXECUTIVE VICE PRESIDENT 40.00 X 309330 0 1500 BENJAMIN ELISONDO VICE PRESIDENT, OPERATIONS 40.00 X 174130 0 8179 JOCELYN TETEL VICE PRESIDENT, ADVANCEMENT 40.00 X 179802 0 8179 ROBERT HARRISON CONTROLLER 40.00 X 168662 0 22204 ROBERT KIRSCHNER VICE PRESIDENT, MUSEUM DIRECTOR 40.00 X 229729 0 8179 SHERI BERNSTEIN VICE PRESIDENT, EDUC & VISITOR EXP 40.00 X 144465 0 16192 2617470 0 65933 14 0 1 0 MITCHELL DEAN COLLINS 12771 MONARCH STREET GARDEN GROVE CA 92841 CONSTRUCTION 2337658 ABM PO BOX 52609 LOS ANGELES CA 90074 ENGINEERING 519593 SIGNDEAL 410 MORGAN AVENUE BROOKLYN NY 11211 CONSTRUCTION 374825 VANCREST CONSTRUCTION CORP 7171 NORTH FIGUEROA ST LOS ANGELES CA 90042 CONSTRUCTION 331045 SPINITAR 16751 KNOTT AVE LA MIRADA CA 90638 AUDIO INSTALLATION 321757 14 331319 9984873 10316192 ADMISSIONS 900099 315919 315919 OTHER PROGRAM SERVICE REVENUE 900099 208178 208178 PROGRAMS 900099 158603 158603 EDUCATION 611710 15408 15408 698108 3810275 3810275 1010435 0 1010435 1010435 1010435 53516630 46256949 7259681 7259681 7259681 4615400 1272051 3343349 1264469 2078880 26438040 1962577 2078880 12080391 1723682 1536556 110823 76303 11379784 10144660 730965 504159 265501 232815 26336 6350 2044234 1792571 202775 48888 912022 799744 90467 21811 39816 39816 58277 58277 1952446 1952446 376777 17923 346905 11949 245372 122767 122605 1818481 1349517 359294 109670 693905 572471 104086 17348 28912 72156 -43244 9555 7125 2430 4214496 3797163 417333 420330 388805 31525 EXHIBITS AND COLLECTION 972106 972106 CULTURAL/COMMUNITY PROG 369087 369087 MISCELLANEOUS 271984 88948 44826 138210 REPAIRS & MAINTENANCE 205818 170931 34887 259831 223315 1978 34538 28262416 22658660 4552739 1051017 2300780 1519547 8504886 9323664 222898 209839 302278 303700 73386 66423 160660712 48869920 106957316 111790792 125087809 113699862 160744429 158901875 110000 68831 83079 218518 404386861 396103051 2034400 2416498 2500000 504942 517887 2539342 5434385 X 254617658 258523052 147229861 132145614 401847519 390668666 404386861 396103051 -1824376 -9354477 0 X X 0 1 X 1 0 X 5952845 11721597 7020423 8744455 10316192 43755512 5952845 11721597 7020423 8744455 10316192 43755512 10931700 32823812 4426007 4745530 4570312 5785684 4820710 24348243 68103755 18402343 0.48200 0.48300 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 0 218057818 36000000 -1313390 14360000 238384428 206982996 12000000 10242822 11168000 218057818 188900120 19000000 10974903 11892027 206982996 165119319 10500000 22940801 9660000 188900120 177913982 6877203 -9671866 10000000 165119319 0.57380 0.42620 0.00000 0 0 6951705 6951705 144203335 41033294 103170041 9505672 7836626 1669046 111790792 106294556 F MONEY MARKET FUNDS 46101045 F FIXED INCOME 6506273 F OTHER 1 F 158901875 REFUNDABLE DEPOSITS 517887 517887 X 16403168 -9354477 1272051 -8082426 24485594 1952446 1952446 26438040 27582021 1272051 1272051 26309970 1952446 1952446 28262416 PART III, LINE 1A: THE CENTER DOES NOT CAPITALIZE ITS COLLECTIONS. THE COLLECTIONS ARE MADE UP OF ARTIFACTS OF HISTORICAL SIGNIFICANCE AND ART OBJECTS THAT ARE HELD FOR EDUCATIONAL AND CURATORIAL PURPOSES. EACH OF THE ITEMS IS CATALOGUED, PRESERVED AND CARED FOR, AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY. THE COLLECTIONS ARE SUBJECT TO A POLICY THAT REQUIRES PROCEEDS FROM THEIR SALES TO BE USED TO ACQUIRE OTHER ITEMS FOR COLLECTIONS. PART III, LINE 4: THE CENTER IS A NATIONAL EDUCATIONAL AND MULTI-ARTS INSTITUTION INTENDED TO INTERPRET THE AMERICAN JEWISH EXPERIENCE, TO NURTURE AMERICAN JEWISH IDENTITY, AND TO STRENGTHEN THE FABRIC OF AMERICAN SOCIETY. THE COLLECTIONS ARE MADE UP OF ARTIFACTS OF HISTORICAL SIGNIFICANCE AND ART OBJECTS THAT ARE HELD FOR EDUCATIONAL AND CURATORIAL PURPOSES. PART V, LINE 4: THE CENTER'S ENDOWMENT INCLUDES DONOR-RESTRICTED FUNDS AND FUNDS DESIGNATED BY THE BOARD OF TRUSTEES TO FUNCTION AS ENDOWMENTS. AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING FUNDS DESIGNATED BY THE BOARD OF TRUSTEES TO FUNCTION AS ENDOWMENTS, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OF DONOR-IMPOSED RESTRICTIONS. THE CENTER HAS INTERPRETED THE STATE OF CALIFORNIA UNIFORM PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT ("UPMIFA") AS REQUIRING THE PRESERVATION OF THE FAIR VALUE OF THE ORIGINAL GIFT AS OF THE GIFT DATE OF THE DONOR-RESTRICTED ENDOWMENT FUNDS ABSENT EXPLICIT DONOR STIPULATIONS TO THE CONTRARY. AS A RESULT OF THIS INTERPRETATION, THE CENTER CLASSIFIES AS PERMANENTLY RESTRICTED NET ASSETS: (A) THE ORIGINAL VALUE OF GIFTS DONATED TO THE PERMANENT ENDOWMENT, (B) THE ORIGINAL VALUE OF SUBSEQUENT GIFTS TO THE PERMANENT ENDOWMENT, AND (C) ACCUMULATIONS TO THE PERMANENT ENDOWMENT MADE IN ACCORDANCE WITH THE DIRECTION OF THE APPLICABLE DONOR GIFT INSTRUMENT AT THE TIME THE ACCUMULATION IS ADDED TO THE FUND. THE REMAINING PORTION OF THE DONOR-RESTRICTED ENDOWMENT FUND THAT IS NOT CLASSIFIED IN PERMANENTLY RESTRICTED NET ASSETS IS CLASSIFIED AS TEMPORARILY RESTRICTED NET ASSETS UNTIL THOSE AMOUNTS ARE APPROPRIATED FOR EXPENDITURE BY THE CENTER IN A MANNER CONSISTENT WITH THE STANDARD OF PRUDENCE PRESCRIBED BY UPMIFA. IN ACCORDANCE WITH UPMIFA, THE CENTER CONSIDERS THE FOLLOWING FACTORS IN MAKING A DETERMINATION TO APPROPRIATE OR ACCUMULATE DONOR-RESTRICTED ENDOWMENT FUNDS: (1) THE DURATION AND PRESERVATION OF THE VARIOUS FUNDS, (2) THE PURPOSES OF THE CENTER AND DONOR-RESTRICTED ENDOWMENT FUNDS, (3) GENERAL ECONOMIC CONDITIONS, (4) THE POSSIBLE EFFECT OF INFLATION AND DEFLATION, (5) THE EXPECTED TOTAL RETURN FROM INCOME AND THE APPRECIATION OF INVESTMENTS, (6) OTHER RESOURCES OF THE CENTER, AND (7) THE CENTER'S INVESTMENT POLICIES. PART X, LINE 2: THE CENTER IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC") AND SECTION 23701(D) OF THE REVENUE TAXATION CODE OF CALIFORNIA AND IS A PUBLICLY SUPPORTED ORGANIZATION AS DESCRIBED IN SECTION 509(A) OF THE IRC. THE CENTER HAS NO UNRECOGNIZED TAX BENEFITS AT JUNE 30, 2020. THE CENTER'S FEDERAL AND STATE INCOME TAX RETURNS PRIOR TO THE 2017 AND 2016 FISCAL YEARS, RESPECTIVELY, ARE CLOSED AND MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. IF APPLICABLE, THE CENTER RECOGNIZES INTEREST AND PENALTIES ASSOCIATED WITH TAX MATTERS AS PART OF INCOME TAX EXPENSE AND INCLUDES ACCRUED INTEREST AND PENALTIES WITH ACCRUED EXPENSES IN THE STATEMENT OF FINANCIAL POSITION. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 1,272,051. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 1,272,051. X X X 0 0 0 0 0 0 0 0 0 DR URI D HERSCHER PRESIDENT & CEO 1411352 0 0 0 0 0 1500 0 0 0 1412852 0 0 0 KATHRYN GIRARD EXECUTIVE VICE PRESIDENT 309330 0 0 0 0 0 1500 0 0 0 310830 0 0 0 BENJAMIN ELISONDO VICE PRESIDENT, OPERATIONS 174130 0 0 0 0 0 1500 0 6679 0 182309 0 0 0 JOCELYN TETEL VICE PRESIDENT, ADVANCEMENT 179802 0 0 0 0 0 1500 0 6679 0 187981 0 0 0 ROBERT HARRISON CONTROLLER 168662 0 0 0 0 0 1500 0 20704 0 190866 0 0 0 ROBERT KIRSCHNER VICE PRESIDENT, MUSEUM DIRECTOR 229729 0 0 0 0 0 1500 0 6679 0 237908 0 0 0 SHERI BERNSTEIN VICE PRESIDENT, EDUC & VISITOR EXP 144465 0 0 0 0 0 1500 0 14692 0 160657 0 0 0 PART I, LINE 3: THE ORGANIZATION PERIODICALLY COMPARES WAGES WITH INDUSTRY SALARY SURVEYS. THIS ENSURES THAT COMPENSATION IS COMPARABLE BASED ON EXPERIENCE AND LEVEL OF RESPONSIBILITY. THERE IS A WRITTEN CONTRACT TO WHICH THE FINANCE COMMITTEE APPROVES ANY CHANGES. FORM 990, PART VI, SECTION A, LINE 2 D. ZEKE ZEIDLER AND MARVIN ZEIDLER HAVE A FAMILY RELATIONSHIP. DANA GUERIN AND VERA GUERIN HAVE A FAMILY RELATIONSHIP. CINDY RUBY AND KENNETH A. RUBY HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE RETURN IS PRESENTED AT A BOARD MEETING AND IS REVIEWED BY THE FINANCE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C THE PRESIDENT ANNUALLY DISTRIBUTES THE CONFLICT OF INTEREST POLICY TO BOARD MEMBERS. THE BOARD MEMBERS ARE ASKED TO IDENTIFY CONFLICTS OF INTEREST. WHEN CONFLICTS OF INTEREST ARE IDENTIFIED, THE MEMBER OF THE GOVERNING BODY WITH THE CONFLICT IS PROHIBITED FROM PARTICIPATING IN DELIBERATIONS AND DECISIONS REGARDING SUCH CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION PERIODICALLY COMPARES ITS EMPLOYEES' WAGES WITH INDUSTRY SALARY SURVEYS. THIS ENSURES THAT COMPENSATION IS COMPARABLE BASED ON EXPERIENCE AND LEVEL OF RESPONSIBILITY. THERE IS A WRITTEN CONTRACT TO WHICH THE FINANCE COMMITTEE APPROVES ANY CHANGES. 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. FORM 990, PART XII, LINE 2C: THE PROCESS OF OVERSEEING THE AUDIT AND SELECTING AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.