2019-05-14T15:22:25-05:00 2018-06-30 952302617 SINGERLEWAK LLP 10960 WILSHIRE BLVD STE 700 LOS ANGELES CA 900243783 990 2017-07-01 951801279 IDYLLWILD ARTS FOUNDATION IDYL 9516592171 PO BOX 38 IDYLLWILD CA 92549 LISA LADY CFO 9516592171 2019-05-14 1 LIOR TEMKIN P00748170 3104773924 2019-05-13 206.169.119.90 2019-05-14 08:48:31 PD P DED9BCD4CFFEE22F82246B50DEFF447329E01B30 DB0926373C7AF2DD6C787B598188FF78BBE1419E 2017 2019-02-21 02:37:17Z JEFF DVORAK PO BOX 38 IDYLLWILD CA 92549 32807031 0 X WWW.IDYLLWILDARTS.ORG X 1946 CA CHANGING LIVES THROUGH THE TRANSFORMATIVE POWER OF ART. 21 17 569 350 0 0 3467596 2513217 23490689 23886773 319610 530100 204588 403350 27482483 27333440 7712081 7717718 0 0 10249638 11300624 0 60000 1574039 8469468 8345902 26431187 27424244 1051296 -90804 41535914 39801592 14540323 12931658 26995591 26869934 IDYLLWILD ARTS FOUNDATION IS A NON-PROFIT ORGANIZATION FORMED TO PROMOTE AND ADVANCE CHANGING LIVES THROUGH THE TRANSFORMATIVE POWER OF ART. 0 0 17122630 6345023 20132182 IDYLLWILD ARTS ACADEMY IS A FULLY ACCREDITED BOARDING HIGH SCHOOL, WITH APPROXIMATELY 325 STUDENTS WHO ARE TALENTED IN ONE OR MORE OF SEVEN ARTS DISCIPLINES, WHICH OFFERS PRE-PROFESSIONAL TRAINING IN THOSE ARTS DISCIPLINES AND IN PREPARATORY ACADEMIC STUDIES. 4700945 1372695 3754591 IDYLLWILD ARTS SUMMER PROGRAM IS AN ACCREDITED SUMMER ARTS PROGRAM PROVIDING 114 ARTS COURSES TO 1,542 STUDENTS FROM AGES 5 TO 92. 21823575 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 1 122 0 1 569 1 0 0 0 0 0 1 1 0 0 0 0 X 21 17 1 0 1 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X X X LISA LADY 9516592171 52500 TEMECULA ROAD IDYLLWILD CA 92549 SUSAN BARNETT TRUSTEE 1.00 X 0 0 0 BARNABY FINCH TRUSTEE 1.00 X 0 0 0 JANET GOLDBERG TRUSTEE 1.00 X 0 0 0 HARRY GRISWOLD TRUSTEE 1.00 X 0 0 0 WANDA K JONES TRUSTEE 1.00 X 0 0 0 JAMES B LOVELACE TRUSTEE 1.00 X 0 0 0 LILLIAN P LOVELACE TRUSTEE 1.00 X 0 0 0 DR PAULENE POPEK TRUSTEE 1.00 X 0 0 0 GEORGE REARDON TRUSTEE, COMMITTEE CHAIR 5.00 X 0 0 0 SUSAN REARDON TRUSTEE 1.00 X 0 0 0 HOWARD SHERMAN TRUSTEE, COMMITTEE CHAIR 5.00 X 0 0 0 ERICA SKLAR TRUSTEE, COMMITTEE CHAIR 1.00 X 0 0 0 MICHAEL E SLOCUM TRUSTEE 1.00 X 0 0 0 GLEN E STEPHENS TRUSTEE 1.00 X 0 0 0 NANCY C STEPHENS TRUSTEE 1.00 X 0 0 0 DAVID THOMSEN TRUSTEE 1.00 X 0 0 0 DR STEPHANIE WEBBER TRUSTEE 1.00 X 0 0 0 JEFFREY A DVORAK BOARD CHAIR 5.00 X X 0 0 0 DWIGHT A HOLMES VICE CHAIR 5.00 X X 0 0 0 FAITH RAIGUEL TREASURER, IMMEDIATE PAST 5.00 X X 0 0 0 KRISTIE HUBBARD SECRETARY 5.00 X X 0 0 0 PETER CAPPARELLI FOUNDATION COUNCIL 1.00 X 0 0 0 SUZON CAPPERELLI FOUNDATION COUNCIL 1.00 X 0 0 0 ANN DEWOLFE FOUNDATION COUNCIL 1.00 X 0 0 0 BILL DEWOLFE FOUNDATION COUNCIL 1.00 X 0 0 0 CHRISTINA ECHAVARRIA FOUNDATION COUNCIL 1.00 X 0 0 0 TONY ECHAVARRIA FOUNDATION COUNCIL 1.00 X 0 0 0 DIANE FOX FOUNDATION COUNCIL 1.00 X 0 0 0 JULIANNA HOLMES FOUNDATION COUNCIL 1.00 X 0 0 0 DANIEL W LASS FOUNDATION COUNCIL 1.00 X 0 0 0 DANIEL LEVY FOUNDATION COUNCIL 1.00 X 0 0 0 JANE LEVY FOUNDATION COUNCIL 1.00 X 0 0 0 DR ANAHITA LOVELACE FOUNDATION COUNCIL 1.00 X 0 0 0 CAROLYN LOWMAN FOUNDATION COUNCIL 1.00 X 0 0 0 WILLIAM M LOWMAN FOUNDATION COUNCIL 1.00 X 0 0 0 MARJORIE MOSIER FOUNDATION COUNCIL 1.00 X 0 0 0 CAROL MURREL FOUNDATION COUNCIL 1.00 X 0 0 0 BRET NELSON FOUNDATION COUNCIL 1.00 X 0 0 0 LINDA RIDER FOUNDATION COUNCIL 1.00 X 0 0 0 MANNY RIDER FOUNDATION COUNCIL 1.00 X 0 0 0 LYNN SCHOENMANN FOUNDATION COUNCIL 1.00 X 0 0 0 JUDY SHENKMAN FOUNDATION COUNCIL 1.00 X 0 0 0 HALLE STANFORD FOUNDATION COUNCIL 1.00 X 0 0 0 ERNA L TOBACK FOUNDATION COUNCIL 1.00 X 0 0 0 NORMAN TOBACK FOUNDATION COUNCIL 1.00 X 0 0 0 LOREN TRIPP FOUNDATION COUNCIL 1.00 X 0 0 0 DENA VAN SLYKE FOUNDATION COUNCIL 1.00 X 0 0 0 LEE VAN SLYKE FOUNDATION COUNCIL 1.00 X 0 0 0 MARY T ESCHERICH EMERITUS 1.00 X 0 0 0 EARL W FISHER EMERITUS 1.00 X 0 0 0 DR ROBERT KRONE EMERITUS 1.00 X 0 0 0 LUCILLE F NORBERG EMERITUS 1.00 X 0 0 0 PAMELA JORDAN PRESIDENT, HEAD OF SCHOOL 40.00 X 258202 0 23213 LISA LADY CHIEF FINANCIAL OFFICER 40.00 X 73881 0 5601 PALENCIA TURNER CHIEF DEVELOPMENT OFFICER 40.00 X 157297 0 20065 JOHN NEWMAN CHIEF OPERATING OFFICER 40.00 X 123092 0 25477 TARA SECHREST DIRECTOR OF ENROLLMENT MANAGEMENT 40.00 X 121621 0 20052 MARIANNE KENT-STOLL ASSISTANT HEAD OF SCHOOL 40.00 X 120539 0 16573 854632 0 110981 5 0 1 0 CULINART GROUP INC PO BOX 50196 LOS ANGELES CA 90074 FOOD SERVICES 1287006 BLACKBAUD PO BOX 930256 ATLANTA GA 31193 SOFTWARE 194433 MCKELLAR TREE & LANDSCAPE PO BOX 376 MOUNTAIN CENTER CA 92561 LANDSCAPING 144777 SUNSHINE DESIGN AND CUSTOM HOMES PO BOX 4216 IDYLLWILD CA 92549 CONSTRUCTION 129560 SINGERLEWAK LLP 10960 WILSHIRE BLVD 700 LOS ANGELES CA 90024 ACCOUNTING 111955 5 1571 2511646 24924 2513217 TUITION 900099 20132182 20132182 SUMMER PROGRAM 900099 3754591 3754591 23886773 191779 191779 4837354 370814 4536058 333789 301296 37025 338321 338321 439786 1571 208564 231222 231222 523139 395180 127959 127959 OTHER INCOME 900099 44169 44169 44169 27333440 24014732 0 805491 7717718 7717718 1144344 532454 367438 244452 8234914 6011108 1742946 480860 385239 226833 93612 64794 819660 676507 143153 716467 569831 107458 39178 85561 85561 91311 91311 60000 60000 961502 693137 129872 138493 412597 104947 236050 71600 368121 359203 8918 257683 11030 246653 441991 376906 52128 12957 299755 227243 54343 18169 833248 605316 159923 68009 365108 365108 PHYSICAL PLANT 1886543 1695993 190550 DINING HALL MEALS - STU 1188109 1188109 PROGRAM DIRECT EXPENSE 765649 680498 85151 BAD DEBT 185235 126064 59171 203489 20678 82985 99826 27424244 21823575 4026630 1574039 6415921 1684425 2758454 7549883 2622195 1258501 360139 287522 1962803 1718317 37360491 16619515 20908122 20740976 6344555 6521985 163725 39983 41535914 39801592 1832132 1902596 12607184 10967987 101007 61075 14540323 12931658 X 17750056 17974279 4038224 3622171 5207311 5273484 26995591 26869934 41535914 39801592 -90804 -34853 0 X 0 1 X 1 0 X 1 5207311 66173 5273484 5185511 21800 5207311 5151186 34325 5185511 5151134 39250 39198 5151186 5043103 108031 5151134 1.00000 0 0 5212321 5212321 26052756 12852600 13200156 2133988 1932022 201966 3961426 1834893 2126533 20740976 ENDOWMENT ASSET PORTFOLIO - MUTUAL FUNDS 4565940 F ENDOWMENT ASSET PORTFOLIO - BONDS 1956045 F 6521985 CAPITAL LEASE OBLIGATION 61075 61075 X 19986299 -34853 10250 395180 370577 19615722 7717718 7717718 27333440 20111956 10250 395180 405430 19706526 7717718 7717718 27424244 PART V, LINE 4: THROUGH DECEMBER 31, 2008, THE CALIFORNIA UNIFORM PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT (UPMIFA) GOVERNED THE MANAGEMENT AND USE OF DONOR-RESTRICTED ENDOWMENT FUNDS HELD BY CHARITABLE INSTITUTIONS IN THE STATE OF CALIFORNIA. UNDER UPMIFA, THE SCHOOL CLASSIFIED AS PERMANENTLY RESTRICTED NET ASSETS THE ORIGINAL VALUE OF GIFTS DONATED TO THE PERMANENT ENDOWMENT AND ACCUMULATIONS TO THE PERMANENT ENDOWMENT MADE IN ACCORDANCE WITH THE DIRECTION, IF ANY, OF THE APPLICABLE DONOR GIFT INSTRUMENT. ACCUMULATED EARNINGS OF DONOR-RESTRICTED ENDOWMENT FUNDS ARE CLASSIFIED AS UNRESTRICTED OR TEMPORARILY RESTRICTED NET ASSETS, FUNDS AVAILABLE FOR OPERATIONS IN ACCORDANCE WITH THE DONOR SPECIFICATIONS. PART X, LINE 2: IN JULY 2006, THE FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ISSUED FINANCIAL ACCOUNTING STANDARDS INTERPRETATION NO. 48 ("FIN 48"), ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, NOW REFERRED TO AS ACCOUNTING STANDARDS CODIFICATION TOPIC NO. 740 ("ASC 740"), WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN TAX RETURNS THAT AFFECT AMOUNTS REPORTED IN AN ORGANIZATION'S FINANCIAL STATEMENTS IN ACCORDANCE WITH THE ACCOUNTING FOR INCOME TAXES TOPIC OF ASC 740 (FORMERLY SFAS 109, ACCOUNTING FOR INCOME TAXES). ASC 740 REQUIRES THAT AN ORGANIZATION RECOGNIZE IN THE FINANCIAL STATEMENTS THE IMPACT OF THE TAX POSITION IF THAT POSITION WILL MORE LIKELY THAN NOT BE SUSTAINED ON AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. ASC 740 ALSO PROVIDES GUIDANCE RELATED TO DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS AND DISCLOSURE. DURING THE YEAR ENDED JUNE 30, 2018, THE SCHOOL PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS AND DID NOT NOTE ANY MATTERS THAT WOULD REQUIRE RECOGNITION IN THE STATEMENT OF ACTIVITIES OR WHICH MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. JURISDICTION: FEDERAL OPEN TAX YEARS: 2014-2017 JURISDICTION: CALIFORNIA OPEN TAX YEARS: 2013-2017 PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 395,180. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 7,717,718. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 395,180. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 7,717,718. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 LEGENDS IN PROMOTIONAL AND ADMISSIONS MATERIALS X X X X X X X 1 ANTONIO GLENN 12 SKYLARK DR APT 31 LARKSPUR CA 94939 GRANT WRITING 0 496500 60000 436500 496500 60000 436500 STUDENT SHOWCASE 212171 1571 210600 4285 68350 JAZZ IN THE PINES 229186 229186 14651 121278 441357 1571 439786 18936 189628 208564 231222 1 FINANCIAL AID AND SCHOLARSHIPS FOR STUDENTS 822 7717718 CASH PART I, LINE 2: IDYLLWILD ARTS IS NOT ENGAGED IN GRANTMAKING; ALL RECIPIENTS OF ASSISTANCE ARE STUDENTS WHO ARE MONITORED THROUGH THEIR ENROLLMENT IN THE SCHOOL'S PROGRAMS. X 1 0 X X X X X 0 0 0 0 0 0 0 0 0 PAMELA JORDAN PRESIDENT, HEAD OF SCHOOL 258202 0 0 0 0 0 10317 0 12896 0 281415 0 0 0 PALENCIA TURNER CHIEF DEVELOPMENT OFFICER 157297 0 0 0 0 0 9812 0 10253 0 177362 0 0 0 PART I, LINE 1A BECAUSE OF IT'S REMOTE LOCATION, HOUSING ALLOWANCE IS PROVIDED FOR KEY PERSONNEL BECAUSE PROXIMITY TO THE SCHOOL IS A REQUIREMENT OF EMPLOYMENT. TREVOR HOLMES SON OF A BOARD MEMBER OF THE ORGANIZATION 44950 HIRED AS THEATER FACULTY 0 HEATHER COMPANIOTT DAUGHTER OF A BOARD MEMBER OF THE ORGANIZATION 81148 HIRED AS DIRECTOR OF SPECIAL PROGRAMS 0 X 1 4850 FAIR MARKET VALUE X 2052 FAIR MARKET VALUE X 2 18022 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 THE FOLLOWING OFFICERS, TRUSTEES, DIRECTORS, OR KEY EMPLOYEES HAVE FAMILY RELATIONSHIPS: 1) PETER & SUZON CAPPARELLI (HUSAND & WIFE) 2) WILLIAM & ANN DEWOLFE (HUSBAND & WIFE) 3) TONY & CHRISTINA ECHAVARRIA (HUSBAND & WIFE) 4) HARRY GRISWOLD & STEPHANIE WEBBER (HUSBAND & WIFE) 5) DWIGHT A. & JULIE HOLMES (HUSBAND & WIFE) 6) DANIEL & JANE LEVY (HUSBAND & WIFE) 7) JAMES & LILLIAN LOVELACE (SON & MOTHER) 8) JAMES & ANAHITA LOVELACE (HUSBAND & WIFE) 9) WILLIAM & CAROLYN LOWMAN (HUSBAND & WIFE) 10) GEORGE & SUSAN REARDON (HUSBAND & WIFE) 11) MANNY & LINDA RIDER (HUSBAND & WIFE) 12) GLEN & NANCY STEPHENS (HUSBAND & WIFE) 13) NORMAN & ERNA TOBACK (HUSBAND & WIFE) 14) LEE & DENA VAN SLYKE (HUSBAND & WIFE) FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION MADE MODIFICATIONS TO IT'S BYLAWS. SPECIFICALLY, THE ORGANIZATION WENT FROM A DUAL-BOARD ORGANIZATION TO A SINGLE-BOARD ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION'S BOARD OF TRUSTEES VOTE TO ELECT THE BOARD OF GOVERNORS. FORM 990, PART VI, SECTION B, LINE 11B THE AUDIT COMMITTEE REVIEWS THE FORM 990 PREPARED BY THE OUTSIDE ACCOUNTANTS. ONCE THE AUDIT COMMITTEE APPROVES THE FORM 990 IT IS THEN REVIEWED BY THE BOARD OF GOVERNORS BEFORE BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C EACH OFFICER, DIRECTOR, OR TRUSTEE IS REQUIRED TO COMPLETE AND SUBMIT A DISCLOSURE ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 TOP MANAGEMENT OFFICIALS' COMPENSATION ARE DETERMINED BY A COMPENSATION COMMITTEE OF THE BOARD OF GOVERNORS AND APPROVED BY THE BOARD OF GOVERNORS. OTHER KEY EMPLOYEE COMPENSATION IS DETERMINED THROUGH THE BUDGET PROCESS AND THE BUDGET IS APPROVED BY THE BOARD OF GOVERNORS. FORM 990, PART VI, SECTION C, LINE 18 IDYLLWILD ARTS FOUNDATION MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST AND ON ITS WEBSITE. THE RETURN IS ALSO AVAILABLE TO THE PUBLIC THROUGH WWW.GUIDESTAR.ORG. FORM 990, PART VI, SECTION C, LINE 19 IDYLLWILD ARTS FOUNDATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.