CHRISTOPHER STREET WEST ASSOCIATION INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- CHRISTOPHER STREET WEST ASSOCIATION INC (EIN 95-3736454)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-12
- IRS object ID
- 202533169349304293
- Schema version
- 2024v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-12T14:11:34-06:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 330700332 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | VASQUEZ COMPANY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 655 N CENTRAL AVE STE 1550 | AddressLine1Txt |
| City | GLENDALE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91203 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 953736454 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHRISTOPHER STREET WEST ASSOCIATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CHRI | BusinessNameControlTxt |
| Phone | 8185670040 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 215 W ALAMEDA AVE | AddressLine1Txt |
| City | BURBANK | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91502 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GERALD GARTH | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 8185670040 | PhoneNum |
| Signature | 2025-11-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | REGINA PRINCE CPA | PreparerPersonNm |
| PTIN | P00576936 | PTIN |
| Phone | 2138731700 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | GERALD GARTH | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 215 W ALAMEDA AVE | AddressLine1Txt |
| City | BURBANK | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91502 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,263,206 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LAPRIDE.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1976 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | TO INCREASE VISIBILITY, EQUALITY, AND REPRESENTATION OF THE LGBTQ+ POPULATION OF GREATER LOS ANGELES, AND BEYOND, THROUGH COMMUNITY EVENTS, PROGRAMS, AND INITIATIVES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 24 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 24 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 24 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,658,034 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,505,724 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,593,691 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $749,193 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $107 | CYInvestmentIncomeAmt |
| PY Other Revenue | $605,820 | PYOtherRevenueAmt |
| CY Other Revenue | $8,182 | CYOtherRevenueAmt |
| PY Total Revenue | $5,857,545 | PYTotalRevenueAmt |
| CY Total Revenue | $2,263,206 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,102,902 | PYOtherExpensesAmt |
| CY Other Expenses | $4,697,683 | CYOtherExpensesAmt |
| PY Total Expenses | $6,102,902 | PYTotalExpensesAmt |
| CY Total Expenses | $4,697,683 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$245,357 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$2,434,477 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $363,203 | TotalAssetsBOYAmt |
| Total Assets EOY | $577,265 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $886,256 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,534,795 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$523,053 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$2,957,530 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO CREATE SAFE AND INCLUSIVE SPACES FOR SELF-EXPRESSION AND CELEBRATION, AND HONOR THE UNIQUE HERITAGE AND DIVERSE CULTURES OF GREATER LOS ANGELES' LGBTQ+ COMMUNITY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $3,850,886 | ExpenseAmt |
| Revenue | $619,461 | RevenueAmt |
| Desc | PRIDE IN THE PARKLA PRIDE TICKETED FESTIVAL: "LA PRIDE IN THE PARK," A TICKETED ONE-DAY MUSIC FESTIVAL, WAS HELD ON SATURDAY, JUNE 8, 2024 AT LA STATE HISTORIC PARK, LOS ANGELES. THE HEADLINER, RICKY MARTIN,WAS JOINED BY LGBTQ+ ARTISTS INCLUDING MUNA, JOJO SIWA, SASHA VELOUR, THE CAST OF HBO'S SERIES, "WE'RE HERE," TOKISCHA, AND OTHERS. OVER 40 LOCAL SMALL BUSINESSES, NONPROFIT , HEALTHCARE/PUBLIC SERVICES EXHIBITORS, CITY AGENCIES, CORPORATE SPONSORS, AND LA'S PROFESSIONAL SPORTS TEAMS OFFERED PRODUCTS, GAMES, AND SERVICES. DEDICATED ACTIVATIONS WERE PROVIDED FOR THE TRANS COMMUNITY, THE SOBER COMMUNITY, AND OTHER SPECIAL INTEREST GROUPS. A DRONE SHOW WAS PRESENTED FOR THE FIRST TIME IN LA PRIDE HISTORY. TICKET DISCOUNTS WERE GIVEN TO ACTIVE MILITARY,VETERANS, FIRST RESPONDERS, EDUCATORS, AND CIVIL SERVANTS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $254,783 | ExpenseAmt |
| Revenue | $98,457 | RevenueAmt |
| Desc | LA PRIDE PARADE & STREET FAIRLA PRIDE PARADE: THE 54TH ANNUAL LA PRIDE PARADE TOOK PLACE IN HOLLYWOOD, CA, ON SUNDAY, JUNE 9, 2024. MORE THAN 160 PARADE CONTINGENTS, INCLUDING SCORES OF MOTORCYCLES, FLOATS, BANDS, PERFORMERS, AND MARCHERS FROM NONPROFITS, CIVIC AND SOCIAL ORGANIZATIONS, LOCAL AND NATIONAL BUSINESSES, CORPORATE SUPPORTERS, CITY OFFICIALS AND AGENCIES FROM ACROSS SOUTHERN CALIFORNIA PARTICIPATED IN THE 1.1-MILE PARADE ROUTE. THE GRAND MARSHALS WERE LA FIRE CHIEF, KRISTIN CROWLEY, MEXICAN LUCHADOR WRESTLER, CASSANDRO, AND ACTOR/ACTIVIST, GEORGE TAKEI. THE PARADE WAS BROADCAST LIVE FOR TWO HOURS BY ABC7/KABC, AND LIVE STREAMED ON HULU. STRONG ABC7 VIEWERSHIP RATINGS PLACED THE PARADE BROADCAST AT THE TOP OF THE TIMESLOT. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $254,587 | ExpenseAmt |
| Revenue | $31,275 | RevenueAmt |
| Desc | PRIDE VILLAGELA PRIDE FREE FESTIVAL: "LA PRIDE VILLAGE" TOOK PLACE ADJACENT TO THE PARADE IN HOLLYWOOD, CA, ON SUNDAY, JUNE 9, 2024. PRIDE VILLAGE WAS A FREE COMMUNITY STREET FAIR THAT OFFERED OVER THREE BLOCKS OF VENDOR AND EXHIBITORS BOOTHS FEATURING LOCAL RETAILERS, NONPROFITS, CITY SERVICES, AND HEALTH ORGANIZATIONS INTERACTED WITH TENS OF THOUSANDS OF ATTENDEES. PRIDE VILLAGE ALSO FEATURED A MUSIC STAGE FOR FREE LIVE PERFORMANCES BY LOCAL ACTS, DJS, AND UP-AND-COMING ARTISTS. DOZENS OF FOOD TRUCKS AND CUSTOM SPONSOR ACTIVATIONS WITH GIVEAWAYS COMPLETED THIS FREE, ALL-AGES EVENT. IN 2024, THE EVENT WELCOMED A TOTAL OF 31,820 ATTENDEES, FEATURING 22 SPONSOR ACTIVATIONS, 63 VENDORS AND EXHIBITORS, 24 FOOD TRUCKS, 2 STAGES, AND 2 PARTICIPATING BARS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $4,360,256 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 37 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 24 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 24 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KRISTOPHER RYAN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8185670040 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 215 W ALAMEDA AVE | AddressLine1Txt |
| City | BURBANK | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91502 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (24 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| GERALD GARTH | ||||||
| PRESIDENT | 20.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| NOAH GONZALEZ | ||||||
| VICE PRESIDENT | 20.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| STEVEN WELLIVER | ||||||
| TREASURER | 20.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| GABE BILEN | ||||||
| BOARD MEMBER | 10.00 | Yes (X) | $0 | $0 | $0 | |
| CYAN ST JAMES | ||||||
| SECRETARY | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ADDISON ROSE VINCENT | ||||||
| BOARD MEMBER | 10.00 | Yes (X) | $0 | $0 | $0 | |
| ANDREW COLGAN | ||||||
| BOARD MEMBER | 10.00 | Yes (X) | $0 | $0 | $0 | |
| BREYON CLEMMONS | ||||||
| BOARD MEMBER | 10.00 | Yes (X) | $0 | $0 | $0 | |
| CHARLES BEALL | ||||||
| BOARD MEMBER | 10.00 | Yes (X) | $0 | $0 | $0 | |
| CHRISTOPHER HILL | ||||||
| BOARD MEMBER | 10.00 | Yes (X) | $0 | $0 | $0 | |
| ENRIQUE MONAGAS | ||||||
| BOARD MEMBER | 10.00 | Yes (X) | $0 | $0 | $0 | |
| GIANNA SOBOL | ||||||
| BOARD MEMBER | 10.00 | Yes (X) | $0 | $0 | $0 | |
| GLORIA BIGELOW | ||||||
| BOARD MEMBER | 10.00 | Yes (X) | $0 | $0 | $0 | |
| IMENE MEZIANE | ||||||
| BOARD MEMBER | 10.00 | Yes (X) | $0 | $0 | $0 | |
| JACOB BROOKS-HARRIS | ||||||
| BOARD MEMBER | 10.00 | Yes (X) | $0 | $0 | $0 | |
| KAREEM CERVANTES | ||||||
| BOARD MEMBER | 10.00 | Yes (X) | $0 | $0 | $0 | |
| LAWRENCE CARROLL | ||||||
| BOARD MEMBER | 10.00 | Yes (X) | $0 | $0 | $0 | |
| NIC MERCADO | ||||||
| BOARD MEMBER | 10.00 | Yes (X) | $0 | $0 | $0 | |
| RAUL RIOS | ||||||
| BOARD MEMBER | 10.00 | Yes (X) | $0 | $0 | $0 | |
| SANYA LOJERO | ||||||
| BOARD MEMBER | 10.00 | Yes (X) | $0 | $0 | $0 | |
| SEAN GAYNOR | ||||||
| BOARD MEMBER | 10.00 | Yes (X) | $0 | $0 | $0 | |
| ULISSES RIVERA | ||||||
| BOARD MEMBER | 10.00 | Yes (X) | $0 | $0 | $0 | |
| VANESSA CERVANTES | ||||||
| BOARD MEMBER | 10.00 | Yes (X) | $0 | $0 | $0 | |
| WENDY CELAYA | ||||||
| BOARD MEMBER | 10.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| DIVERSIFIED PRODUCTION SERVICES LLC | |||||
| 1801 WILLOW AVENUE STE 101 | WEEHAWKEN | NJ | 07086 | EVENT PRODUCTION AND MANAGEMENT SERVICES | $906,851 |
| THE PRIMA AGENCY LLC | |||||
| 17605 VALERIO STREET | VAN NUYS | CA | 91406 | EVENT PRODUCTION AND MANAGEMENT SERVICES | $196,000 |
| NVE EXPERIENCE AGENCY LLC | |||||
| 8605 SANTA MONICA BLVD PMB 62998 | WEST HOLLYWOOD | CA | 90069 | EVENT DESIGN AND CONSULTANCY SERVICES | $152,795 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $1,505,724 | AllOtherContributionsAmt |
| Total Contributions | $1,505,724 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EVENT REVENUE | 813311 | $741,516 | $741,516 |
| OTHER PROGRAM REVENUE | 813311 | $7,677 | $7,677 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $749,193 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $107 | TotalRevenueColumnAmt |
| Exclusion | $107 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $5,182 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $5,182 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,182 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,182 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | BANK REWARDS | Desc |
| Business | 813311 | BusinessCd |
| Total Revenue Column | $3,000 | TotalRevenueColumnAmt |
| Exclusion | $3,000 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $3,000 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,263,206 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $754,375 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $3,107 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,105 | TotalAmt |
| Management And General | $10,105 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,120 | TotalAmt |
| Program Services | $3,587 | ProgramServicesAmt |
| Management And General | $2,533 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,464,749 | TotalAmt |
| Program Services | $1,271,348 | ProgramServicesAmt |
| Management And General | $193,401 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $97,191 | TotalAmt |
| Program Services | $78,955 | ProgramServicesAmt |
| Management And General | $18,236 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $77,103 | TotalAmt |
| Program Services | $61,341 | ProgramServicesAmt |
| Management And General | $15,762 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,687 | TotalAmt |
| Program Services | $114 | ProgramServicesAmt |
| Management And General | $15,573 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,432 | TotalAmt |
| Management And General | $7,432 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,879 | TotalAmt |
| Management And General | $27,879 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,778 | TotalAmt |
| Management And General | $1,778 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,976 | TotalAmt |
| Management And General | $15,976 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| PRODUCTION - FESTIVAL | $1,638,175 | $1,626,662 | $11,513 |
| PROGRAM OPERATIONS | $1,283,809 | $1,283,809 | |
| EVENT & OUTREACH EXPENS | $35,877 | $20,600 | $15,277 |
| PARADE LABOR | $11,584 | $11,584 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,218 | TotalAmt |
| Program Services | $2,256 | ProgramServicesAmt |
| Management And General | $1,962 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,697,683 | TotalAmt |
| Program Services | $4,360,256 | ProgramServicesAmt |
| Management And General | $337,427 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $91,897 | BOYAmt |
| EOY | $312,758 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $35,906 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,927 | BOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $410,955 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $182,354 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $230,379 | BOYAmt |
| EOY | $228,601 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $363,203 | BOYAmt |
| EOY | $577,265 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $120,596 | BOYAmt |
| EOY | $1,816,738 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $263,588 | BOYAmt |
| EOY | $33,691 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $296,800 | BOYAmt |
| EOY | $279,913 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $205,272 | BOYAmt |
| EOY | $200,011 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $1,204,442 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $886,256 | BOYAmt |
| EOY | $3,534,795 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$523,053 | BOYAmt |
| EOY | -$2,957,530 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$523,053 | BOYAmt |
| EOY | -$2,957,530 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $363,203 | BOYAmt |
| EOY | $577,265 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$2,434,477 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $437,041 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $866,202 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,367,806 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,726,326 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,505,724 | CurrentTaxYearAmt |
| Total | $6,903,099 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $12,861 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $527,688 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,320,554 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,526,447 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $749,193 | CurrentTaxYearAmt |
| Total | $6,136,743 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $449,902 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,393,890 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,688,360 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,252,773 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,254,917 | CurrentTaxYearAmt |
| Total | $13,039,842 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $249,226 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $518,037 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,267,160 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $327,360 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $178,992 | CurrentTaxYearAmt |
| Total | $2,540,775 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $249,226 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $518,037 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,267,160 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $327,360 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $178,992 | CurrentTaxYearAmt |
| Total | $2,540,775 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $10,499,067 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $5,289 | CurrentTaxYearAmt |
| Total | $5,289 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $5,289 | CurrentTaxYearAmt |
| Total | $5,289 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $3,000 | CurrentTaxYearAmt |
| Total | $3,000 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $449,902 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,393,890 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,688,360 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,252,773 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,263,206 | CurrentTaxYearAmt |
| Total | $13,048,131 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.80460 | PublicSupportCY509Pct |
| Public Support PY509 | 1.00000 | PublicSupportPY509Pct |
| Investment Income CY | 0.00040 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | OTHER INCOME - 2024 AMOUNT: $ 3,000. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $200,000 | OtherCostOrOtherBasisAmt |
| Book Value | $200,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $147,415 | OtherCostOrOtherBasisAmt |
| Depreciation | $147,415 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $37,023 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,433 | DepreciationAmt |
| Book Value | $28,590 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,617 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,606 | DepreciationAmt |
| Book Value | $11 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $19,900 | OtherCostOrOtherBasisAmt |
| Depreciation | $19,900 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $228,601 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| SETTLEMENT PAYABLES | $1,183,421 |
| INTEREST PAYABLE | $21,021 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,204,442 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,263,206 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,263,206 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,263,206 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,697,683 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $4,697,683 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $4,697,683 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | CSW IS EXEMPT FROM TAXATION UNDER INTERNAL REVENUE CODE ("IRC") SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D AND IS GENERALLY NOT SUBJECT TO INCOME TAXES. ACCORDINGLY, A PROVISION FOR FEDERAL OR STATE INCOME TAXES IS NOT RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. CSW IS FURTHER CLASSIFIED AS A PUBLIC CHARITY PURSUANT TO IRC SECTION 509(A)(2). HOWEVER, CSW IS SUBJECT TO INCOME TAXES ON ANY NET INCOME THAT IS DERIVED FROM A TRADE OR BUSINESS ACTIVITY, REGULARLY CARRIED ON, AND NOT IN FURTHERANCE OF THE PURPOSES FOR WHICH IT WAS GRANTED EXEMPTION. NO INCOME TAX PROVISION HAS BEEN RECORDED AS THE NET INCOME, IF ANY, FROM ANY UNRELATED TRADE OR BUSINESS, IN THE OPINION OF MANAGEMENT, IS NOT MATERIAL TO THE FINANCIAL STATEMENTS TAKEN AS A WHOLE. IN ACCORDANCE WITH FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB"), ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC NO. 740, UNCERTAINTY IN INCOME TAXES, CSW 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. CSW HAS EVALUATED ITS TAX POSITIONS AND THE CERTAINTY AS TO WHETHER THOSE POSITIONS WILL BE SUSTAINED IN THE EVENT OF AN AUDIT BY TAXING AUTHORITIES AT THE FEDERAL AND STATE LEVELS. THE PRIMARY TAX POSITIONS EVALUATED RELATE TO CSW'S CONTINUED QUALIFICATION AS A TAX-EXEMPT ENTITY AND MATERIAL INCOME TAX LIABILITY. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION. THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED. CSW'S TAX RETURNS REMAIN SUBJECT TO EXAMINATION GENERALLY FOR THREE AND FOUR YEARS AFTER THEY WERE FILED FOR FEDERAL AND STATE, RESPECTIVELY. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE ORGANIZATION'S OUTSIDE CPA FIRM AND THE BOARD TREASURER PREPARE THE FORM 990. THE FORM IS THEN REVIEWED AND APPROVED BY THE FINANCE COMMITTEE. THE FORM IS PRESENTED TO THE ENTIRE GOVERNING BODY PRIOR TO FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL OFFICERS, DIRECTORS, AND KEY EMPLOYEES OF CHRISTOPHER WEST STREET ASSOCIATION, INC (CSW) ARE COVERED UNDER THIS POLICY. EACH BOARD MEMBER HAS A FIDUCIARY DUTY OF LOYALTY TO CSW AND IS EXPECTED TO ACT IN THE ORGANIZATION'S BEST INTERESTS. MEMBERS ARE RESPONSIBLE FOR AVOIDING ANY ACTUAL OR PERCEIVED CONFLICTS OF INTEREST AND MUST ENSURE THAT THEIR SERVICE DOES NOT RESULT IN PERSONAL OR FINANCIAL GAIN. BOARD MEMBERS AND THEIR AFFILIATES ARE NOT PERMITTED TO RECEIVE FINANCIAL GAIN, PROFESSIONAL ADVANTAGE, OR PERSONAL BENEFIT FROM CSW UNLESS THE CIRCUMSTANCES ARE FULLY DISCLOSED IN WRITING AND APPROVED IN ADVANCE BY THE BOARD PRESIDENT. MEMBERS ARE EXPECTED TO REFRAIN FROM PARTICIPATING IN ANY DECISION INVOLVING CONTRACTS, GRANTS, OR FINANCIAL ARRANGEMENTS WITH ENTITIES IN WHICH THEY OR THEIR AFFILIATES HAVE A FINANCIAL OR PROFESSIONAL INTEREST. ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST RELATED TO CSW ACTIVITIES, INCLUDING THOSE INVOLVING CONTRACTS, GRANTS, VENDOR AGREEMENTS, OR PERFORMER FEES, MUST BE DISCLOSED IN WRITING TO BOTH THE BOARD PRESIDENT AND THE SECRETARY BEFORE THE MATTER IS CONSIDERED. THESE DISCLOSURES ARE REPORTED AT THE NEXT BOARD MEETING AND INCLUDED IN THE MEETING MINUTES. THE BOARD REVIEWS ALL DISCLOSURES TO DETERMINE WHETHER A CONFLICT EXISTS. WHEN A CONFLICT IS IDENTIFIED, APPROPRIATE STEPS ARE TAKEN TO REMOVE OR REDUCE IT, SUCH AS SEEKING ALTERNATIVE BIDS OR TRANSACTIONS. A MAJORITY OF DISINTERESTED DIRECTORS DECIDES WHETHER THE ORGANIZATION WILL PROCEED WITH THE TRANSACTION. FAILURE TO DISCLOSE A CONFLICT MAY RESULT IN DISCIPLINARY ACTION. ALL REVIEWS, DETERMINATIONS, AND RELATED DECISIONS ARE DOCUMENTED IN THE MEETING MINUTES. EACH BOARD MEMBER SIGNS THIS POLICY AND A DISCLOSURE QUESTIONNAIRE WITHIN TEN DAYS OF JOINING THE BOARD AND REAFFIRMS COMPLIANCE ANNUALLY BY FEBRUARY 1. MEMBERS ARE RESPONSIBLE FOR UPDATING THEIR DISCLOSURES PROMPTLY WHENEVER THEIR CIRCUMSTANCES CHANGE. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, THE CONFLICT-OF-INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. HOWEVER, CURRENT TAX LAW DOES NOT REQUIRE THESE DOCUMENTS BE PROVIDED TO THE PUBLIC. |
| FORM 990, PART IX, LINE 11G | PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 33,609. MANAGEMENT AND GENERAL EXPENSES 23,727. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 57,336. CONTRACT LABOR: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 169,674. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 169,674. CONTRACT LABOR - EVENTS: PROGRAM SERVICE EXPENSES 1,237,739. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,237,739. |
| FORM 990, PART IX, LINE 24E | TAXES, DUES & SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 2,122. MANAGEMENT AND GENERAL EXPENSES 1,165. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,287. AUTOMOTIVE: PROGRAM SERVICE EXPENSES 115. MANAGEMENT AND GENERAL EXPENSES 333. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 448. COMMUNICATION: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 350. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 350. HOSPITALITY: PROGRAM SERVICE EXPENSES 19. MANAGEMENT AND GENERAL EXPENSES 114. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 133. |
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