2018-11-15T18:13:09-08:00 2017-12-31 954806079 Kiyohara & Takahashi LLP 6055 E Washington Blvd Ste 690 Commerce CA 90040 990 2017-01-01 237108393 VISUAL COMMUNICATIONS MEDIA VISU 2136804462 120 JUDGE JOHN AISO STREET LOS ANGELES CA 90012 FRANCIS CULLADO EXECUTIVE DIREC 2018-11-15 true Pia C Eckhert CPA P00646377 3232781300 2017 2019-02-21 02:37:17Z FRANCIS CULLADO 544046 false false X WWW.VCONLINE.ORG X 1971 CA TO DEVELOP AND SUPPORT THE VOICES OF ASIAN AMERICAN AND PACIFIC ISLANDER FILMMAKERS AND MEDIA ARTISTS WHO EMPOWER COMMUNITIES AND CHALLENGE PERSPECTIVES. 11 11 9 280 0 542637 341297 108160 175206 -1282 10849 10623 0 660138 527352 0 0 269362 246165 0 60 267939 331365 537301 577530 122837 -50178 384477 351209 135143 150725 249334 200484 X TO DEVELOP AND SUPPORT THE VOICES OF ASIAN AMERICAN AND PACIFIC ISLANDER FILMMAKERS AND MEDIA ARTISTS WHO EMPOWER COMMUNITIES AND CHALLENGE PERSPECTIVES. false false 268762 154791 FILM FEST (PRESENTATION) - THE LOS ANGELES ASIAN PACIFIC FILM FESTIVAL IS AN 8-DAY SHOWCASE OF ASIAN AMERICAN FILMMAKERS THAT TAKES PLACE EVERY MAY IN LOS ANGELES AND SCREENS OVER 150 FILMS FROM AROUND THE WORLD. 87372 241300 VARIOUS OTHER PROGRAMS TO PROMOTE INTERCULTURAL UNDERSTANDING THROUGH MEDIA WORKS BY AND ABOUT ASIAN PACIFIC AMERICANS. 35551 36000 C3 CONFERENCE - IS AN ANNUAL CONFERENCE DEDICATED TO EXPLORING THE CHANGING NATURE OF ENTERTAINMENT MEDIA AND ALLOWS AUDIENCES TO CONNECT WITH ASIAN AMERICAN TALENT THROUGH PANELS AND SEMINARS. 61808 63592 453493 true true false false false false false false true false true false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false true 36 0 false 9 false false false false false false false false false 0 false false false false false false false false false false X 11 11 false false false false false false false true true false false true true true true true true true true false CA X FRANCIS CULLADO 2136804462 120 JUDGE JOHN AISO STREET LOS ANGELES CA 90012 CHRISTINA CHOU Director 1.00 0.00 X 0 0 0 HIEU HO Director 1.00 0.00 X 0 0 0 MARISSA KITAZAWA Director 1.00 0.00 X 0 0 0 DAVID KWAN Director 1.00 0.00 X 0 0 0 CLAYTON K YEUNG Director 1.00 0.00 X 0 0 0 WALT LOUIE Director 1.00 0.00 X 0 0 0 ALISON CHIN Director 1.00 0.00 X 0 0 0 JODI LONG President 4.00 0.00 X 0 0 0 DOUGLAS AIHARA Treasurer 2.00 0.00 X 0 0 0 MAYSIE HOY Secretary 2.00 0.00 X 0 0 0 PHIL VU Vice President 2.00 0.00 X 0 0 0 FRANCIS CULLADO EXECUTIVE DIREC 40.00 0.00 X 51500 0 4188 51500 4188 0 false false false 0 10236 20820 111100 199141 341297 ARCHIVE/VIDEO USE/RENT 900099 4645 4645 FILM FEST 713990 154791 154791 OTHER ADMISSIONS 713990 3803 3803 PRODUCTION SERVICES 561000 11967 11967 175206 2354 2354 0 0 0 25189 16694 8495 8495 8495 0 0 0 0 527352 175206 10849 0 0 0 0 51500 51500 0 153366 153366 0 16448 12260 4188 24851 18814 6037 0 0 0 0 0 0 0 203 53 150 4168 4168 0 0 20879 15660 5219 9183 8932 251 0 0 0 0 900 900 9399 7050 2349 PROFESSIONAL & ARTIST FEES 122636 119436 3200 PRODUCTION & PROGRAM FEES 58373 58373 RECEPTIONS 42078 38328 3750 Printing and Publications 12376 11567 809 51170 9654 41456 60 577530 453493 123977 60 5023 71591 155939 122524 9669 0 171323 44579 0 0 0 0 285 285 89321 87933 2288 1388 32045 102936 0 0 0 7905 7906 384477 351209 40354 28201 94789 122524 135143 150725 X 189884 144834 59450 55650 249334 200484 384477 351209 -50178 -5563 6891 X X false true X true false X 467005 536071 306171 542637 401147 2253031 0 0 467005 536071 306171 542637 401147 2253031 0 2253031 1929 226 1117 -1282 8495 10485 0 0 2263516 0.99540 0.84030 X false true X 21036 20047 989 68285 67886 399 1388 X 528680 -5563 6891 1328 527352 527352 577530 577530 577530 Part IV, Line 2b: Explanation of escrow account liability PART IV, LINE 2B:CUSTODIAL ACCOUNT - THE ORGANIZATION ACTS AS CUSTODIAL FISCAL SPONSOR TO FILM AND VIDEO PROJECTS THAT ARE DIRECTLY RELATED TO THE ORGANIZATION'S MISSION. Part X : FIN48 Footnote ACCOUNTING STANDARDS REQUIRE AN ORGANIZATION TO EVALUATE ITS TAX POSITIONS AND PROVIDE FOR A LIABILITY FOR ANY POSITIONS THAT WOULD NOT BE CONSIDERED 'MORE LIKELY THAN NOT' TO BE UPHELD UNDER A TAX AUTHORITY EXAMINIATION. MANAGEMENT HAS EVALUATED ITS TAX POSITIONS AND HAS CONCLUDED THAT A PROVISION FOR A TAX LIABILITY IS NOT NECESSARY AT DECEMBER 31, 2017. Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: PRESERVATION OF HISTORICAL PHOTOS - THE ORGANIZATION HOLDS AN EXTENSIVE REPOSITORY OF ASIAN PACIFIC AMERICAN HISTORY THROUGH PHOTOGRAPHS AND MOVING IMAGE ARCHIVES. OTHER PROGRAM SERVICES 5: DIGITAL HISTORIES - IS A MECHANISM FOR ASIAN PACIFIC AMERICAN (APA) SENIORS TO USE THEIR UNIQUE VOICES AND PERSPECTIVE IN SHARING STORIES WITH THE GENERATIONS TO COME. THIS PROGRAM SEEKS TO ENGAGE THE UNDER- AND MISREPRESENTED POPULATION OF ASIAN PACIFIC AMERICANS IN MAINSTREAM MEDIA IN A VISIBLE WAY. IT ALLOWS FOR THE EXHIBITION OF THESE FILMS TO EDUCATE VIEWERS ABOUT APA HISTORY IN CALIFORNIA AND TO ILLUMINATE HOW IT HELPS SHAPE IDENTITY AND COMMUNITY. OTHER PROGRAM SERVICES 6: VARIOUS OTHER PROGRAMS TO PROMOTE INTERCULTURAL UNDERSTANDING THROUGH MEDIA WORKS BY AND ABOUT ASIAN PACIFIC AMERICANS. Form 990, Part VI, Line 11b: Form 990 Review Process LINE 11A EXPLANATION - SUBSEQUENT TO REVIEW OF THE 990 BY THE EXECUTIVE DIRECTOR, A COPY OF THE 990 IS DISTRIBUTED TO THE BOARD FINANCE COMMITTEE FOR REVIEW AND THEN IS DISTRIBUTED TO EACH BOARD MEMBER PRIOR TO FILING. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts THE ORGANIZATION ANNUALLY REVIEWS EACH MEMBER'S CONFLICT OF INTEREST STATEMENT. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management COMPENSATION FOR THE EXECUTIVE DIRECTOR IS BASED ON WRITTEN ANNUAL REVIEW AND COMPARABILITY DATA. THE COMPENSATION IS RECOMMENDED BY THE EXECUTIVE COMMITTEE OF THE BOARD AND IS APPROVED BY THE FULL BOARD. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees COMPENSATION FOR ALL OTHER EMPLOYEES OF THE ORGANIZATION ARE DETERMINED BY THE EXECUTIVE DIRECTOR BASED ON COMPARABILITY DATA AND WRITTEN ANNUAL REVIEWS. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available PROVIDED UPON REQUEST. FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: ARTISTS WHO EMPOWER COMMUNITIES AND CHALLENGE PERSPECTIVES. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S AUDIT COMMITTEE HAS RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT AUDITOR, SUBJECT TO THE APPROVAL OF THE BOARD OF DIRECTORS. THIS RESPONSIBLITY IS UNCHANGED FROM THE PRIOR YEAR. OLD UNION CHURCH GENERAL PARTNERSHIP 231 E THIRD ST G106 LOS ANGELES CA 90013 954589987 R/E RENTAL CA SEE SCH R PART VII EXCLUSION CODE 41 -58723 236388 false 37 false 0.00500 false false false false false false false false false false true false false false false false false false false OLD UNION CHURCH GENERAL PARTNERSHIP k 20879 Actual paid amt SCH R, PART III - RELATED ORGANIZATION INVESTMENT IN PARTNERSHIP - THE ORGANIZATION IS A 50% PARNTER IN THE OLD UNION CHURCH PARTNERSHIP (FEIN 95-4589987). A SCHEDULE K-1 FOR FORM 1065 WAS RECEIVED BY THE ENTITY WITH THE FOLLOWING ALLOCATION TO THE ORGANIZATION: ORDINARY INCOME FROM TRADE OR BUSINESS ALLOCATION 0 NET LOSS FROM REAL ESTATE RENTAL ACTIVITIES (58,760) INTEREST INCOME 37 THE PARTNERSHIP WAS FORMED FOR THE PURPOSE OF RENOVATING A PROPERTY CALLED THE OLD UNION CHURCH AND MAKING AFFORDABLE FACILITIES RENTALS AVAILABLE TO NOT-FOR-PROFIT ORGANIZATIONS, INCLUDING THIS ENTITY. THE PARTNERSHIP RAISED FUNDS TO MAKE THE RENOVATIONS, PRIMARILY THROUGH GRANTS.FOR FINANCIAL REPORTING PURPOSES, THE ORGANIZATION HAS NOT RECOGNIZED THE INVESTMENT ON ITS BOOKS. NO CAPITAL CONTRIBUTIONS HAVE BEEN MADE AND IT IS THE INTENTION OF THE PARTNERSHIP TO BREAK EVEN ON A CASH FLOW BASIS. THEREFORE, FOR ACCOUNTING PURPOSES, THE CAPITALIZED COSTS OF THE RENOVATIONS WERE NOT DEEMED TO BE RECOVERABLE AND THE PARTNERSHIP NOT JUDGED TO HAVE VALUE AS AN INVESTMENT.