2020-05-19T17:33:38-05:00 2019-06-30 952700123 LANCE SOLL & LUNGHARD LLP 203 N BREA BLVD SUITE 203 BREA CA 92821 990 2018-07-01 330646517 CALIFORNIA CENTER FOR THE ARTS ESCONDID ESCONDIDO FOUNDATION CALI 7608394149 340 N ESCONDIDO BLVD ESCONDIDO CA 92025 JERRY VAN LEEUWEN EXECUTIVE DIRECTOR 7608394149 2020-05-19 1 KIMBERLY A MANNING CPA P01479364 7146720022 2020-05-19 71.94.51.16 2020-05-19 13:41:12 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 4A3EA398F0A0AF46A78759781811229D99D4ECAC 2018 2020-09-23 17:36:50Z JERRY VAN LEEUWEN 340 N ESCONDIDO BLVD ESCONDIDO CA 92025 7823939 0 X WWW.ARTCENTER.ORG X 1994 CA TO BRING PEOPLE TOGETHER TO DISCOVER, CREATE AND CELEBRATE BOTH THE VISUAL AND PERFORMING ARTS. 13 13 247 120 312788 -1145612 2505716 2346024 1422644 1485084 3388 35180 1840352 2215934 5772100 6082222 0 0 0 0 2718334 3128186 0 0 263035 3057836 3198508 5776170 6326694 -4070 -244472 1536039 1791154 1162305 1729307 373734 61847 X DEVELOPMENT IN THE COMMUNITY OF PERFORMING AND VISUAL ARTS AND ART EDUCATION. 0 0 1260942 2939410 CENTER FOR THE ARTS MISSION: SEE SCHEDULE OTHE CENTER ALSO FOSTERS DEVELOPMENT IN THE COMMUNITY OF AN APPRECIATION FOR THE VISUAL ARTS BY SPONSORING EXHIBITS BY PROFESSIONAL ARTISTS, SCULPTORS AND THE LIKE WHO HAVE NATIONAL OR INTERNATIONAL REPUTATION, AS WELL AS TO SPONSOR EXHIBITS OR DISPLAYS OF LOCAL ARTISTS AND SCULPTORS. THE CENTER CREATES OPPORTUNITIES FOR TALENT IN THE DRAMATIC, MUSIC AND VISUAL ARTS TO BE DEVELOPED THROUGH WORKSHOPS OR CLASSES, INCLUDING DEVELOPEMENT IN THE COMMUNITY OF CULTURAL PRIDE BY CREATING OPPORTUNITIES FOR OR SPONSORING CULTURAL ACTIVITIES OR EVENTS. 350941 ART EDUCATION: AN ESTIMATED 29,648 PARTICIPANTS ATTENDED 156 EVENTS FOR ART EDUCATION DURING THE FISCAL YEAR. STUDENTS, TEACHERS AND PATRONS PARTICIPATED IN ART EDUCATION PROGRAMS AT THE CENTER. THESE PROGRAMS INCLUDE: CENTER STAGE PERFORMANCES FOR YOUTH (K-12) WITH 3,769 ATTENDEES; 141 TEACHERS WERE SERVED AT OUR EDUCATORS' NIGHT OUT, HOSTED AT THE CENTER. 2,224 CHILDREN AND TEACHERS WERE SERVED THROUGH OUR ARTS DISCOVERY PROGRAM; AND 972 STUDENTS AND EDUCATORS WERE SERVED THROUGH OUR RESIDENCY PROGRAM, MY STORY. 1,179 STUDENTS WERE SERVED THROUGH OUR RESIDENCY PROGRAM, TASTE OF THE ARTS; 489 STUDENTS AND EDUCATORS PARTICIPATED IN THE MASTER ARTIST PROGRAM. 596 STUDENTS AND FAMILIES PARTICIPATED IN OUR SECOND SATURDAY COMMUNITY ART PROGRAM.452 STUDENTS AND TEACHERS PARTICIPATED IN OUR MUSEUM EDUCATION STUDENT GALLERY WALL. 8,346 COMMUNITY MEMBERS PARTICIPATED IN MUSEUM EDUCATION. 8,040 STUDENTS AND FAMILIES WERE SERVED THROUGH OUR COMMUNITY FESTIVALS. 1,332 STUDENTS AND EDUCATORS WERE SERVED THROUGH OUR COMMUNITY OUTREACH PROGRAMS. 1847918 THEATER: THE THEATERS HAD 311 PERFORMANCES. THE CENTER PROVIDED A SPACE FOR LOCAL COMPANIES AND NATIONAL TOURING ARTISTS TO PUT ON SHOWS AND EVENTS THAT FOSTERED CREATIVITY IN YOUNG PEOPLE, EDUCATED THE PUBLIC ABOUT THE ARTISTIC HERITAGE OF MANY CULTURES, AND ALLOWED FOR PATRONS OF ALL AGES TO ENJOY THE PERFORMING ARTS. SOME ACTIVITIES INCLUDED: SCHOOL PERFORMANCES (22 STUDENT CONCERTS ON STAGE SERVING 6,000 STUDENTS AND 12 DIFFERENT STUDENT CLASS PROGRAMS SERVING 2,000 STUDENTS) AND VARIOUS COMMUNITY EVENTS (191 REGISTERED VOLUNTEERS AND 6,500 VOLUNTEER HOURS WORKED). 204083 20045 THE CENTER'S MUSEUM PRESENTS QUARTERLY EXHIBITIONS THAT HIGHLIGHT THE ARTS, ARTISTS, AND CULTURES OF CALIFORNIA. TOTAL ADMISSIONS DURING THE YEAR WERE 10,460. SHOWS INCLUDED: AMERICAN WATERCOLOR SOCIETY: 151ST INTERNATIONAL EXHIBITION, LOCAL COLOR, DESESCONDIDO, PUBLIC ADDRESS ART EXHIBITION, MANZANAR: THE WARTIME PHOTOGRAPHS OF ANSEL ADAMS, WENDY MARUYAMA: EXECUTIVE ORDER 9066, AND CONVERGENCE: A BINATIONAL ART EXHIBITION. 204083 20045 3663884 1 1 0 0 0 0 0 1 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 121 0 247 1 1 1 0 0 0 0 1 1 0 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 X GARY POOR 7608394184 340 N ESCONDIDO BLVD ESCONDIDO CA 92025 ROBERT DUDLEY VICE CHAIR 2.00 X X 0 0 0 KAREN JOBE SECRETARY 2.00 X X 0 0 0 CHRIS COCHRAN MEMBER 2.00 X 0 0 0 ANDY WASHBURN MEMBER 2.00 X 0 0 0 CYNTHIA WEIR CHAIR 2.00 X 0 0 0 BOB WILL MEMBER 2.00 X 0 0 0 JUDY TILLYER MEMBER 2.00 X 0 0 0 RORIE JOHNSTON MEMBER 2.00 X 0 0 0 STEVE NELSON MEMBER 2.00 X 0 0 0 SARA MATTA MEMBER 2.00 X 0 0 0 BOB LIETER MEMBER 2.00 X 0 0 0 RYAN SAATHOFF TREASURER 2.00 X X 0 0 0 JAY PETREK MEMBER 2.00 X 0 0 0 JERRY VAN LEEUWEN OFFICER 25.00 X 105595 0 0 105595 0 0 1 0 0 0 ACTIVE WORKING WOMEN PO BOX 300116 ESCONDIDO CA 920300116 CUSTODIAL SERVICES 269661 THE STANDER GROUP 4533 VAN NUYS BLVD 401 SHERMAN OAKS CA 91403 AGENT FOR SOPHIA LOREN EVENT AT THE ART 108621 2 140886 2138649 66489 2346024 TICKET SALES 711190 1485084 1485084 1485084 35180 35180 2277985 699325 1578660 1578660 104289 1474371 19900 140886 21829 -1929 -1929 1377031 1020563 356468 208499 147969 MISCELLANEOUS 711190 282735 282735 282735 6082222 317915 312788 3105495 105595 42238 42238 21119 3022591 1639607 1249731 133253 947929 846421 87566 13942 187022 158980 27066 976 22370 18207 2918 1245 7855 2965 4890 43916 37311 4236 2369 UTILITIES 597789 287177 277139 33473 RENTAL AND MAINTENANCE 387487 178118 188723 20646 CONTRACT SERVICES 344963 79898 265065 PRODUCTION EXPENSE 160527 107054 50659 2814 498650 265908 199544 33198 6326694 3663884 2399775 263035 874544 843165 177179 75422 78911 75185 27653 33329 136774 251199 1138607 720396 146335 418211 94643 94643 1536039 1791154 327561 486945 834744 1242362 1162305 1729307 X 220092 -32796 130067 71068 23575 23575 373734 61847 1536039 1791154 X -244472 4149131 -4216546 X 0 1 X 1 0 X 2145851 2235898 2343456 2505697 2365924 11596826 3810460 3922615 4015370 4129370 4149131 20026946 5956311 6158513 6358826 6635067 6515055 31623772 31623772 1383316 994018 1178382 1176213 1509551 6241480 61338 181666 160833 198599 282735 885171 38750423 6024614 0.81610 0.82940 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 0 1076158 8277 67169 33935 1117669 996524 5403 98580 10261 14088 1076158 873220 37671 85633 996524 952743 -83863 4340 873220 855633 109120 -12010 952743 0 1 1 168945 25333 143612 957612 683013 274599 12050 12050 0 418211 CHARITABLE REMAINDER TRUST 94643 94643 ACCRUED COMPENSATED ABSENCES 159471 UNEARNED REVENUE 858486 CURRENT PORTION OF NOTE PAYABLE 50597 NONCURRENT PORTION OF NOTE PAYABLE 173808 1242362 X 11973070 4149131 1741717 5890848 6082222 0 6082222 12284957 3846484 3513271 7359755 4925202 1401492 1401492 6326694 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, 2019, 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 2015, 2016, 2017, AND 2018 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 2014, 2015, 2016, 2017, AND 2018 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 699,325. SALES COGS 959,603. COGS MUSEUM 9,255. COGS THEATER 51,705. DANCING WITH THE STARS 21,829. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES 374,115. CENTER COSTS 3,117,327. DANCING WITH OUR STARS COSTS 21,829. CENTER OCCUPANCY CENTER COGS PART XII, LINE 4B - OTHER ADJUSTMENTS: CENTER OCCUPANCY 1,088,337. CENTER COGS 313,155. X X X X X X 1 TINA INSCOE 2407 DOUGLAS GLEN ESCONDIDO CA 92026 FUNDRAISER GALA 0 160786 6500 154286 160786 6500 154286 160786 140886 19900 21829 160786 140886 19900 21829 21829 -1929 FORM 990, PART VI THE FOUNDATION'S VEHICLE DONATION PROGRAM IS RUN BY AN OUTSIDE AGENCY. THE AGENCY ISSUES THE FORM 1098-C AND GIVES A PORTION OF THE PROCEEDS OF THE SALE OF THE VEHICLE TO THE FOUNDATION. 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 -3,846,483. EXCESS UBI EXPENSES -370,063. 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