2018-03-02T10:29:37-08:00 2017-06-30 Regalia & Associates CPAs 103 Town Country Dr Ste K Danville CA 94526 990 2016-07-01 942986114 CounterPulse COUN 4156262060 80 Turk Street San Francisco CA 94102 Julie Phelps Artistic & Exec Dir 2018-03-02 true Douglas W Regalia P00186389 9253140390 2016 2021-01-29 14:40:06Z Julie Phelps 80 Turk Street San Francisco CA 94102 1533899 false false X www.counterpulse.org X 1985 CA CounterPulse provides space and resources for emerging artists and cultural innovators, serving as an incubator for the creation of socially relevant, community-based art and culture. Counter- Pulse acts as a catalyst for art and action; creating a forum for the open [cont.] 10 10 14 40 0 1447656 1339607 265005 192121 943 945 4285 1226 1717889 1533899 0 0 370763 422458 0 104931 597149 707009 967912 1129467 749977 404432 2696740 3090931 51964 41723 2644776 3049208 X exchange of art and ideas, catalyzing transformation in our communities and our society. We work towards a world that celebrates diversity of race, class, cultural heritage, artistic expression, ability, gender identity & sexual orientation. false false 897656 194292 CounterPulse Presents: The Artists in Residency Program has evolved in direct response to the needs of artists and is designed to offer maximum support for experimentation and risk-taking by lifting many of the responsibilities associated with self-production. Elements of the program include (a) Studio Space Artists receive up to 100 hrs. of studio space during the residency period, and have the luxury of developing their work in the space where it will be performed, (b) Work-in-Progress Showings Artists participate in monthly work-in-progress showings where they receive and offer feedback on each others work using the Critical Response Process developed by Liz Lerman. The final two showings are open to the public, (c) Web Presence Artists will have the opportunity to share their developmental process in a flourishing interactive online community (continued on Schedule O) Fiscal Sponsorship Program: Through its Fiscal Sponsorship Program, CounterPulse offers hands-on assistance to dozens of artists and small companies. CounterPulse is one of only two arts nonprofit organizations in San Francisco that house a formal fiscal sponsorship program for theater, literary, and multi-disciplinary artists. The program includes one-on-one grantwriting assistance, business workshops such as "Boot Camp for Artists," publicity assistance, and liability insurance. The sponsored projects retain intellectual property rights for all of the art created. Rental Exchange Program: Throughout the year, CounterPulse provides highly subsidized rehearsal and performance space to over 2,000 artists. All artists who rent the space receive a free publicity package of technical assistance and comprehensive guidance in the art of self-production. CounterPulse keeps its doors open over 100 hours each week, with a typical day beginning at 9 a.m. for rehearsals, continuing with afternoon classes or workshops, and closing at 11 p.m. with a lively post-show discussion following an evening performance. 897656 true true false false false false false false false false true false false true true 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 false false false false false true 110 0 true 14 true false false false false false true true false false 0 false false false false false false false false false false X 10 10 false false false false false false false true true false false true true true true true true true true false CA X X Natalie Cone 4158282301 80 Turk Street San Francisco CA 94102 Laura Elaine Ellis Board Chair 2.00 0.00 X X 0 0 0 Antoaneta Petkova PhD Treasurer 2.00 0.00 X X 0 0 0 Doug Benson Secretary 2.00 0.00 X X 0 0 0 Kush Amerasinghe Director 1.00 0.00 X 0 0 0 Victor Cordon Director 1.00 0.00 X 0 0 0 dress wedding Director 1.00 0.00 X 0 0 0 Chanddeep Madaan Director 1.00 0.00 X 0 0 0 Seth Meisler Director 1.00 0.00 X 0 0 0 Cassie Newman Director 1.00 0.00 X 0 0 0 Lucy Wahl Director 1.00 0.00 X 0 0 0 Julie Phelps Art & Exec Dir 40.00 0.00 X 65000 0 0 Tomas M Riley Former Exec Dir 40.00 0.00 X 63456 0 0 128456 0 false false false 0 430238 909369 1339607 Admissions and sales 88718 88718 Performance fees 26054 26054 Rental/Usage fees 70851 70851 Tuition fees 6498 6498 192121 945 945 0 0 0 0 0 0 1226 1226 1226 0 1533899 194292 0 0 0 0 128456 51382 38537 38537 0 243153 180500 21773 40880 0 15771 9341 2491 3939 35078 21401 6173 7504 0 0 23125 23125 0 0 0 0 17133 17133 7511 4687 1219 1605 9212 4870 2801 1541 0 130344 110793 15641 3910 23507 19670 3837 0 0 0 0 16972 14426 2037 509 2851 2423 342 86 Professional fees/program cost 427817 422854 1188 3775 Equipment: Sets, props, costum 27255 27255 Dues, licenses, service fees 8203 3602 3354 1247 Miscellaneous 6537 3237 3300 6542 4082 1062 1398 1129467 897656 126880 104931 474655 848229 236457 237402 844910 789751 0 0 0 0 0 3378 4396 187559 27936 85810 159623 0 18380 18380 0 0 1033150 1033150 2696740 3090931 51964 41423 300 51964 41723 X 1383366 1364906 1261410 1684302 2644776 3049208 2696740 3090931 404432 X false true X true false X 718750 1283377 1060728 1447656 1339607 5850118 0 0 718750 1283377 1060728 1447656 1339607 5850118 1525452 4324666 1847 1336 1684 943 945 6755 0 0 5856873 1208225 0.73840 0.72980 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 95481 3864 91617 92078 24072 68006 159623 Participation interest - loan receivable 1012835 Prepaid property acquisition costs 20315 1033150 Renter Security Deposit 300 300 X 1533899 1533899 1533899 1129467 1129467 1129467 Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, CounterPULSE is required to report information regarding its exposure to various tax positions taken by the organization and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that CounterPULSE has adequately evaluated its current tax positions and has concluded that as of June 30, 2017, CounterPULSE does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.CounterPULSE has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code, respectively. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that the organization continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. CounterPULSE may periodically receive unrelated business income requiring the organization to file separate tax returns under federal and state statutes. Under such conditions, CounterPULSE calculates and accrues the applicable taxes payable. Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: (Continued from Form 990 Page 2)through a dedicated page on the CounterPulse website. Artists will create regular blog entries, participate in YouTube interviews, and have their Work-in-Progress Showings posted online, and (d) Performances The work developed during the residency is presented during one weekend of shared performances. We cover production costs and artists receive payment for their work. These performances frequently receive press coverage. Form 990, Part VI, Line 11b: Form 990 Review Process Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management, a member of the board of directors, and the executive director. This group of individuals then discusses the contents of the return with the outside tax professional. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final Fom 990 which is then e-filed with the Internal Revenue Service. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Members of the board of directors review all potential conflicts of interest at least annually. The executive director and all board members are required to disclose (in writing) potential conflicts and any related party affiliations. Loans between the organization and members of management and the board are strictly prohibited. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management Members of the Board of Directors review the compensation of all high-level personnel periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the organization's policies and procedures. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees Compensation of other high-level personnel and key employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available All of the organization's governing documents, financial statements and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to www.guidestar.org (where they are available for viewing as electronic copies) and are also available for a physical inspection at the organization's office in San Francisco, California.