2017-11-08T17:03:34-06:00 2016-12-31 203250475 ESMOND & ASSOCIATES INC 23901 CALABASAS RD 1010 CALABASAS CA 91302 990 2016-01-01 953736454 CHRISTOPHER STREET WEST ASSOCIATION CHRI 3239698302 8687 MELROSE AVE NO BM48 WEST HOLLYWOOD CA 900695701 MICHAEL CARRIERE TREASURER 3104987926 2017-11-08 1 LYNNE LEAVITT CPA P00146565 8186102900 2017-11-08 23.251.209.74 2017-11-08 10:41:42 PS P D6DCF8E1FD817133D362745E3556298783AC311D D6DCF8E1FD817133D362745E3556298783AC311D 2016 2018-03-14 21:41:22Z X CHRISTOPHER LEE CLASSEN 8687 MELROSE AVENUE BM-48 WEST HOLLYWOOD CA 900695701 3081212 0 X WWW.LAPRIDE.ORG X 1976 CA TO PROMOTE THE GOALS OF HUMAN RIGHTS, OUTREACH, EDUCATION, AND THE EQUALITY OF THE GAY, LESBIAN, BISEXUAL, TRANSGENDER AND QUESTIONING COMMUNITY. 11 11 0 100 0 0 1052612 1581423 1751661 1494532 149 75 -9676 -7898 2794746 3068132 0 0 0 0 0 0 0 0 0 2495965 3483194 2495965 3483194 298781 -415062 588185 299241 382225 508343 205960 -209102 X TO PROMOTE THE GOALS OF HUMAN RIGHTS,OUTREACH AND EDUCATION AND THE EQUALITY OF THE LESBIAN, TRANSGENDER, GAY AND BISEXUAL COMMUNITY. PRODUCE THE LOS ANGELES LGBT PRIDE EVENT. 0 0 24337 80365 LA PRIDE CELEBRATION: THE 46TH ANNUAL LA PRIDE PARADE TOOK PLACE IN THE IMMEDIATE AFTERMATH OF 49 PEOPLE KILLED AND 58 OTHERS WOUNDED IN A TERRORIST ATTACK/HATE CRIME INSIDE PULSE, A GAY NIGHTCLUB IN ORLANDO EARLIER THAT MORNING. IN ADDITION, JAMES WESLEY HOWELL WAS ARRESTED IN SANTA MONICA WITH THREE ASSAULT RIFLES, HIGH CAPACITY MAGAZINES, AMMUNITION AND A FIVE-GALLON BUCKET OF CHEMICALS. SANTA MONICA POLICE INITIALLY REPORTED THAT HOWELL INFORMED OFFICERS OF "WANTING TO HARM GAY PRIDE EVENT". THESE WERE TWO SEISMIC EVENTS THAT ROCKED THE NATION AND LA'S LGBTQ+ COMMUNITY ON JUNE 12, 2016. LA COUNTY SHERRIFF, LAPD, HOMELAND SECURITY AND MANY OTHER CONTRIBUTING LAW ENFORCEMENT AGENCIES TIRELESSLY WORKED TOGETHER TO ENSURE PUBLIC SAFETY. THE SUBSEQUENT PARADE TOOK ON A MORE SOMBER TONE THAN IN YEARS PAST AND HAD FEWER ATTENDEES THAN IN PREVIOUS YEARS. IN 2016, THE GRAND MARSHAL WAS LOS ANGELES COMMUNITY ACTIVIST JEWEL THAIS WILLIAMS. 3133493 1414167 LA PRIDE FESTIVAL: CSW WORKS EACH YEAR TO MAKE SURE THAT THE GREATER LGBT COMMUNITY AND THEIR ALLIES HAVE A FESTIVAL EXPERIENCE THAT OFFERS SOMETHING FOR EVERYONE. THE LA PRIDE FESTIVAL IS AN OPPORTUNITY TO COME TOGETHER IN A SAFE, ACCEPTING ENVIRONMENT THAT IS BOTH EDUCATIONAL AND CELEBRATORY. MANY ATTENDEES COME FROM OUTSIDE THE LA AREA, RURAL COMMUNITIES, AND THIS IS THEIR ONE CHANCE EACH YEAR TO BE MORE OF THEMSELVES WHILE DANCING, MEETING FRIENDS AND LISTENING TO GREAT STAGE PERFORMANCESMANY OF THE NONPROFIT COMMUNITY PARTNERS, SOME WITH NO MARKETING BUDGET, ARE ABLE TO PROVIDE VITAL INFORMATION TO THE COMMUNITY AT LARGE ON TOPICS THAT INCLUDE EQUAL RIGHTS, HEALTHCARE, HIV/AIDS PREVENTION, AND PROTECTIONS FOR YOUTH AND SUPPORT SERVICES FOR LGBT SENIORS. OUR NONPROFIT PARTNERS WERE ALSO ABLE TO MEET POTENTIAL DONORS AND VOLUNTEERS. CSW ELECTED TO MOVE TO A 3-DAY FESTIVAL MODEL IN 2016. WHILE MOST OF OUR INFRASTRUCTURE COSTS REMAINED FLAT YEAR OVER YEAR, OUR TALENT BUDGET WAS EXPANDED BY 33% IN ORDER TO ACCOMMODATE AN EXTRA DAY OF PERFORMANCES. UNFORTUNATELY, DUE TO SEVERAL UNFORTUNATE INCIDENTS OCCURRING ON JUNE 12, THE FESTIVAL SAW A SIGNIFICANT ATTENDANCE DROP ON PARADE SUNDAY RESULTING IN A SIGNIFICANT DECREASE IN BOX OFFICE REVENUE WHEN COMPARED TO THE PREVIOUS YEAR. 2402 LA PRIDE OUTREACH & EDUCATION: THROUGHOUT THE YEAR, CSW USES ITS ACTIVE AND ENGAGED SOCIAL MEDIA PLATFORMS TO SHARE VITAL INFORMATION ON ISSUES SUCH AS EDUCATION ON TRANSGENDER ISSUES, HIV/AIDS PREVENTION, HEALTHCARE OPPORTUNITIES, SOCIAL SERVICES PROGRAMS, BULLYING AND MORE. ADDITIONALLY, CSW USES ITS GROWING EMAIL DATABASE TO SHARE VITAL INFORMATION ON ISSUES THAT AFFECT THE LGBT COMMUNITY NEGATIVELY SUCH AS LAWS BEING PASSED IN OTHER STATES THAT ARE HARMFUL TO THE COMMUNITY. CHRISTOPHER STREET WEST SEEKS TO EMPOWER THOSE WHO WISH TO MAKE A DIFFERENCE BY PROMOTING PRIDE IN OURSELVES, EACH OTHER AND IN A DIVERSE FAMILY SPANNING ACROSS GENERATION, RACE, AGE, AND BACKGROUND. WE DO THIS BY ATTENDING AND SUPPORTING OTHER LGBT EVENTS AND ORGANIZATIONS. WE CO-SPONSOR A THANKSGIVING DINNER FOR HIGH RISK TLGB YOUTH, CSW COLLECTS FOOD DURING THE HOLIDAYS FOR LOCAL FAMILIES IN OUR COMMUNITY. CSW WORKS WITH OTHER PRIDE ORGANIZATIONS GLOBALLY TO PROMOTE TLGB RIGHTS AND CREATE SAFE AND ENJOYABLE CELEBRATIONS. -7898 CSW OWNS AND RENTS CASA DEL SOL TO AIDS PROJECT LOS ANGELES. THE RESIDENTS OF THE PROPERTY ARE REQUIRED TO BE INDIVIDUALS WHO QUALIFY AS DISABLED, INCLUDING THOSE LIVING WITH HIV/AIDS. SEE ADDITIONAL DESCRIPTION AT THE END OF SCHEDULE O UNDER BALANCE SHEET. -7898 3160232 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 106 0 1 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 1 0 0 0 CA X X X RONALD ROSATO 3239698302 8687 MELROSE AVENUE BM-48 WEST HOLLYWOOD CA 900695701 X KARINA SAMALA DIRECTOR (RESIGNED 12/20/16) 3.00 X 0 0 0 MICHAEL CARRIERE TREASURER 5.00 X X 0 0 0 CHRIS CLASSEN PRESIDENT 8.00 X X 0 0 0 ANDY SACHER DIRECTOR (RESIGNED 12/20/16) 3.00 X 0 0 0 BILL HINKLE DIRECTOR (RESIGNED 9/29/16) 2.00 X 0 0 0 CRAIG BOWERS DIRECTOR 8.00 X 0 0 0 JENNIFER DUNBAR DIRECTOR 3.00 X 0 0 0 RAUL RIOS DIRECTOR 2.00 X 0 0 0 STEVE ANDREWS SECRETARY 4.00 X X 0 0 0 MARLON MORALES DIRECTOR (RESIGNED 12/20/16) 3.00 X 0 0 0 MARQUITA THOMAS DIRECTOR 3.00 X 0 0 0 STEVE GANZEL DIRECTOR (RESIGNED 12/20/16) 2.00 X 0 0 0 WILL DESMIT DIRECTOR 1.00 X 0 0 0 ERICA MEYER DIRECTOR 1.00 X 0 0 0 ASHLEE-MARIE PRESTON DIRECTOR 1.00 X 0 0 0 DAN MORIN DIRECTOR 1.00 X 0 0 0 0 0 0 0 0 0 0 0 1581423 753713 1581423 FESTIVAL ADMISSIONS 900099 932880 932880 BEVERAGE SALES 900099 355307 355307 PARADE ENTRY FEES 900099 80364 80364 FACILITY TICKET FEES 900099 52870 52870 OTHER EVENT INCOME 900099 48418 48418 24693 24693 1494532 75 75 5182 13080 -7898 -7898 -7898 3068132 1486634 0 75 X 18598 7974 10624 16900 16900 500710 487542 13168 136071 41199 94872 12911 2766 10145 15227 14949 278 9551 9551 55359 49670 5689 RENTALS FOR EVENTS 841846 816296 25550 DONATED SHERIFF SERVICE 593502 593502 CONTRACT LABOR 503903 432806 71097 LAW ENFORCEMENT, SECURI 167796 167796 610820 545732 65088 3483194 3160232 322962 0 16798 300153 11234 25132 26307 0 443238 191712 227693 251526 16583 6000 6000 588185 299241 27077 158377 75148 69966 280000 280000 382225 508343 X 0 0 0 0 205960 -209102 205960 -209102 588185 299241 -415062 0 X 0 0 0 X 295600 300150 490593 577400 827710 2491453 1091305 1145916 1356943 1750096 1494532 6838792 312319 411097 501499 475212 753713 2453840 1699224 1857163 2349035 2802708 3075955 11784085 0 0 0 11784085 6287 45053 2 149 75 51566 6287 45053 2 149 75 51566 1705511 1902216 2349037 2802857 3076030 11835651 0.99560 0.99580 0.00440 0.00510 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 200000 200000 147415 135612 11803 37022 866 36156 58801 55234 3567 251526 X 3081211 13079 13079 3068132 0 3068132 3496274 13080 13080 3483194 0 3483194 PART X, LINE 2: THE ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDES ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES THAT ALL OF THE POSITIONS TAKEN BY THE ORGANIZATION IN ITS FEDERAL AND STATE ORGANIZATION TAX RETURNS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES - CASA DEL SOL - TO REPORT RENTAL LOSS 13,080. ROUNDING -1. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED AGAINST INCOME ON RETURN 13,080. X LABOR PROVIDED FOR PARADE 1 593502 COST OF LABOR PROVID X PARADE PERMITS/FEES 1 160211 FEES WAIVED BY CITY 0 1 1 PART I, LINE 32B: INDEPENDENT CONTRACTORS SOLICIT SPONSORS TO PROVIDE BOOTHS AT THE FESTIVAL, ADVERTISING REGARDING THE FESTIVAL AND ADDING THEIR LOGO FOR USE IN ADVERTISING. PART I, LINE 33: SMALL NON CASH DONATIONS OF ADVERTISING, USE OF LOGOS AND PROVIDING BOOTHS ARE NOT RECORDED. THE DONATIONS OF HARD COSTS ARE RECORDED. FORM 990, PART VI, SECTION A, LINE 8B CSW'S COMMITTEES MUST RECEIVE BOARD APPROVAL ON ALL FINANCIAL MATTERS AND WHEN ACTING ON BEHALF OF THE ORGANIZATION. MINUTES ARE ONLY TAKEN FOR THE BOARD MEETINGS NONE FOR THE COMMITTEE MEETINGS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE EXECUTIVE BOARD AND FINANCE COMMITTEE; OTHER BOARD MEMBERS WILL EITHER REVIEW BY EMAIL OR AT A BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD DEVELOPMENT COMMITTEE REVIEWS AND MONITORS ON A REGULAR BASIS. FORM 990, PART VI, SECTION B, LINE 15 NO COMPENSATION IS PAID TO ANY OFFICER OR DIRECTOR. FORM 990, PART VI, SECTION C, LINE 18 DOCUMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE: WWW.LAPRIDE.ORG, GUIDESTAR AND ON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G BOOKKEEPING: PROGRAM SERVICE EXPENSES 22,039. MANAGEMENT AND GENERAL EXPENSES 13,168. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 35,207. ENTERTAINERS: PROGRAM SERVICE EXPENSES 465,503. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 465,503. FORM 990, PART IX, LINE 24E PARADE PERMITS AND FEES (DONATED): PROGRAM SERVICE EXPENSES 160,211. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 160,211. PRINTING: PROGRAM SERVICE EXPENSES 119,419. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 119,419. HOSPITALITY: PROGRAM SERVICE EXPENSES 75,138. MANAGEMENT AND GENERAL EXPENSES 3,655. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 78,793. COMMUNICATIONS: PROGRAM SERVICE EXPENSES 53,565. MANAGEMENT AND GENERAL EXPENSES 7,083. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 60,648. PRODUCTION: PROGRAM SERVICE EXPENSES 58,041. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 58,041. BANK & MERCHANT FEES: PROGRAM SERVICE EXPENSES 32,461. MANAGEMENT AND GENERAL EXPENSES 24,174. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 56,635. COMMISSIONS: PROGRAM SERVICE EXPENSES 28,965. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 28,965. BAD DEBT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 26,307. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 26,307. AUTOMOTIVE: PROGRAM SERVICE EXPENSES 15,296. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,296. CONTRIBUTIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,402. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,402. TAXES, LICENSES & DUES: PROGRAM SERVICE EXPENSES 636. MANAGEMENT AND GENERAL EXPENSES 1,467. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,103. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 2,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,000. 990 PART IX LINE 24E BAD DEBT EXPENSE: IN EARLY 2015 IT WAS DISCOVERED THAT THE SECRETARY OF CSW TOOK PERSONAL LOANS FROM CSW WITHOUT PERMISSION USING A CORPORATE CREDIT CARD IN 2014 AND 2015. THE LOANS WERE NOT APPROVED BY CSW BOARD OF DIRECTORS AND WERE DISCOVERED BY THE TREASURER, AT WHICH TIME THE SECRETARY RESIGNED. THESE LOANS WERE RECORDED ON THE 2014 RETURNS AS A RECEIVABLE. THE BOARD HAS BEEN UNABLE TO COLLECT ON THAT RECEIVABLE IN THE PAST 2 YEARS AND BELIEVES THEY WON'T BE ABLE TO COLLECT IT IN THE FUTURE. THE RECEIVABLE IS THEREFORE BEING WRITTEN OFF AS BAD DEBT ON THE 2016 RETURN. CSW IS CONFIDENT THAT FISCAL CONTROLS ARE NOW IN PLACE WHICH WILL PREVENT EVENTS LIKE THIS FROM OCCURRING IN THE FUTURE. FORM 990 - BALANCE SHEET CASA DEL SOL, A RESIDENTIAL APARTMENT COMPLEX, IS A RESTRICTED ASSET REPORTED IN THE FIXED ASSET PORTION OF THE BALANCE SHEET. THE PROPERTY IS MANAGED BY AIDS PROJECT LOS ANGELES (APLA, A NON-PROFIT ORGANIZATION) WHO ACTS AS THE LESSEE FOR CHRISTOPHER STREET WEST ASSOCIATION, INC. CSW HOLDS A NOTE WITH THE CA HOUSING REHABILITATION PROJECT, DEPT. OF HOUSING AND COMMUNITY DEVELOPMENT, WHICH RESTRICTS THE TENANTS OF THE PROPERTY TO BE ONLY INDIVIDUALS WHO QUALIFY AS DISABLED, INCLUDING THOSE LIVING WITH HIV/AIDS. CSW HAS A 40 YEAR LEASE WITH APLA WHICH DOES NOT ALLOW THE ORGANIZATION TO SELL THE PROPERTY DURING THE TENURE OF THIS LEASE.