CARPINTERIA ARTS CENTER: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization
CARPINTERIA ARTS CENTER (EIN 77-0578720)
Tax period
2015-07-01 to 2016-06-30
Filed
2017-02-15
IRS object ID
201700489349301300
Schema version
2015v3.0
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

FieldValueIRS element (for citing)
Return2017-02-15T00:00:00-06:00ReturnTs
Tax Period End2016-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN770076647PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1DAMITZ BROOKS NIGHTINGALEBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1200 EAST CARRILLO STREET SUITE 303AddressLine1Txt
CitySANTA BARBARACityNm
State AbbreviationCAStateAbbreviationCd
ZIP93101ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2015-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN770578720EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CARPINTERIA VALLEY ARTS COUNCILBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCARPBusinessNameControlTxt
Phone8056846348PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 597AddressLine1Txt
CityCARPINTERIACityNm
State AbbreviationCAStateAbbreviationCd
ZIP930140597ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDAVID POWDRELLPersonNm
Person TitleCO-CHAIRMANPersonTitleTxt
Phone8056846348PhoneNum
Signature2017-02-11SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCATHERINE MACAULAYPreparerPersonNm
PTINP00178796PTIN
Phone8059631837PhoneNum
FieldValueIRS element (for citing)
Tax2015TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1CARPINTERIA ARTS CENTERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerDAVID POWDRELLPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 597AddressLine1Txt
CityCARPINTERIACityNm
State AbbreviationCAStateAbbreviationCd
ZIP930140597ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,756,991GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.CARPINTERIAARTSCENTER.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2001FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTO PROMOTE AND SUPPORT THE ARTS IN THE CARPINTERIA VALLEYActivityOrMissionDesc
Voting Members Governing Body11VotingMembersGoverningBodyCnt
Voting Members Independent11VotingMembersIndependentCnt
Total Employee4TotalEmployeeCnt
Total Volunteers200TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$64,012PYContributionsGrantsAmt
CY Contributions Grants$1,383,756CYContributionsGrantsAmt
PY Program Service Revenue$10,371PYProgramServiceRevenueAmt
CY Program Service Revenue$57,973CYProgramServiceRevenueAmt
PY Investment Income$18,205PYInvestmentIncomeAmt
CY Investment Income$27,648CYInvestmentIncomeAmt
PY Other Revenue$11,167PYOtherRevenueAmt
CY Other Revenue$805CYOtherRevenueAmt
PY Total Revenue$103,755PYTotalRevenueAmt
CY Total Revenue$1,470,182CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$49,138PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$6,491CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$14,653PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$5,610CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$21,455CYTotalFundraisingExpenseAmt
PY Other Expenses$101,445PYOtherExpensesAmt
CY Other Expenses$348,693CYOtherExpensesAmt
PY Total Expenses$165,236PYTotalExpensesAmt
CY Total Expenses$360,794CYTotalExpensesAmt
PY Revenues Less Expenses-$61,481PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,109,388CYRevenuesLessExpensesAmt
Total Assets BOY$1,059,927TotalAssetsBOYAmt
Total Assets EOY$3,387,561TotalAssetsEOYAmt
Total Liabilities BOY$7,660TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,257,200TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,052,267NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,130,361NetAssetsOrFundBalancesEOYAmt
MissionTO PROMOTE AND SUPPORT THE ARTS IN ORDER TO FOSTER DIVERSE COMMUNITY INVOLVEMENT, NURTURE THE CREATIVE PROCESS AND ITS APPRECIATION, PROVIDE EDUCATIONAL OPPORTUNITIES, ESTABLISH A CENTER FOR THE ARTS AND TO ENHANCE AND ENRICH THE QUALITY OF LIFE IN THE CARPINTERIA VALLEYMissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$127,431ExpenseAmt
Revenue$55,721RevenueAmt
DescGALLERY AND EDUCATIONAL ARTS PROGRAMS FOR CHILDREN AND ADULTS, PRIMARILY SERVING RESIDENTS OF AND VISITORS TO THE CARPINTERIA VALLEY. ON DECEMBER 29, 2015, THE ORGANIZATION CLOSED ESCROW TO PURCHASE A BUILDING LOCATED AT 865 LINDEN AVENUE. WHEN RE-PURPOSING OF THE BUILDING IS COMPLETE (ESTIMATED TO BE LATE 2017 OR EARLY 2018), A STATE-OF-THE-ART GALLERY, OFFICE SPACE, TWO ADA COMPLIANT RESTROOMS, A SERVING KITCHEN, AND STUDIO AND WORKSHOP SPACE WILL PROVIDE US THE OPPORTUNITY TO CELEBRATE ALL THE ARTS IN OUR COMMUNITY; PAINTING, CERAMICS, POETRY, MUSIC, DANCE, MOSAICS, AND MORE.Desc
Total Program Service Expenses$127,431TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent EndowmentsYes (1)TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document6IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee4EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members11GoverningBodyVotingMembersCnt
Independent Voting Member11IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1TEDA PILCHERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8056846348PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 597AddressLine1Txt
CityCARPINTERIACityNm
State AbbreviationCAStateAbbreviationCd
ZIP930140597ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DAVID POWDRELL
CO-CHAIRMAN14.00Yes (X)Yes (X)$0$0$0
NORM ARNOLD
CO-CHAIRMAN14.00Yes (X)Yes (X)$0$0$0
TEDA PILCHER
TREASURER5.00Yes (X)Yes (X)$0$0$0
SUSAN MISEMER
SECRETARY1.00Yes (X)Yes (X)$0$0$0
GARY CAMPOPIANO
DIRECTOR8.00Yes (X)$0$0$0
AL CLARK
DIRECTOR1.00Yes (X)$0$0$0
CHARLES LOBUE
DIRECTOR1.00Yes (X)$0$0$0
AMANDA MCINTYRE
DIRECTOR1.00Yes (X)$0$0$0
MARTY SELFRIDGE
DIRECTOR1.00Yes (X)$0$0$0
LETY GARCIA
DIRECTOR1.00Yes (X)$0$0$0
LYNDA FAIRLY
DIRECTOR1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Membership Dues$8,860MembershipDuesAmt
All Other Contributions$1,374,896AllOtherContributionsAmt
Noncash Contributions$205,487NoncashContributionsAmt
Total Contributions$1,383,756TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtExclusionExclusionAmt
EDUCATIONAL PROGRAMS711190$51,850$51,850
GALLERY ADMISSIONS711130$3,766$3,766
GALLERY COMMISSIONS711130$2,357$2,357
FieldValueIRS element (for citing)
Total Program Service Revenue$57,973TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,168TotalRevenueColumnAmt
Exclusion$3,168ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$700RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$700RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$700TotalRevenueColumnAmt
Exclusion$700ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$310,489SecuritiesAmt
Other$800OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$286,809SecuritiesAmt
Other$0OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$23,680SecuritiesAmt
Other$800OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$24,480TotalRevenueColumnAmt
Exclusion$24,480ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$105GrossSalesOfInventoryAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$105TotalRevenueColumnAmt
Related Or Exempt Func Income$105RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,470,182TotalRevenueColumnAmt
Related Or Exempt Func Income$55,721RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$30,705ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$5,793TotalAmt
Program Services$5,793ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$698TotalAmt
Program Services$698ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$38,226TotalAmt
Management And General$38,226ManagementAndGeneralAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$5,610TotalAmt
Fundraising$5,610FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$1,535TotalAmt
Management And General$1,535ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$21,046TotalAmt
Management And General$21,046ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$15,342TotalAmt
Program Services$13,654ProgramServicesAmt
Fundraising$1,688FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$28,333TotalAmt
Program Services$19,833ProgramServicesAmt
Management And General$5,667ManagementAndGeneralAmt
Fundraising$2,833FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$8,086TotalAmt
Program Services$3,199ProgramServicesAmt
Management And General$914ManagementAndGeneralAmt
Fundraising$3,973FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$46,077TotalAmt
Program Services$36,862ProgramServicesAmt
Management And General$4,608ManagementAndGeneralAmt
Fundraising$4,607FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$179TotalAmt
Program Services$125ProgramServicesAmt
Management And General$36ManagementAndGeneralAmt
Fundraising$18FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$19,189TotalAmt
Program Services$15,351ProgramServicesAmt
Management And General$1,919ManagementAndGeneralAmt
Fundraising$1,919FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$8,065TotalAmt
Program Services$5,646ProgramServicesAmt
Management And General$1,612ManagementAndGeneralAmt
Fundraising$807FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtProgram ServicesProgramServicesAmt
IMPAIRMENT$133,945$133,945
PUBLIC PROGRAMS$25,370$25,370
OTHER$2,400$2,400$0
GALLERY EXPENSES$900$900

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$360,794TotalAmt
Program Services$127,431ProgramServicesAmt
Management And General$211,908ManagementAndGeneralAmt
Fundraising$21,455FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$53,241BOYAmt
EOY$683,964EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$112,699BOYAmt
EOY$3,811EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$241BOYAmt
EOY$645,340EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$3,920BOYAmt
EOY$3,733EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$2,077,240LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$82,619LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$632,869BOYAmt
EOY$1,994,621EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$254,957BOYAmt
EOY$50,782EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$2,000BOYAmt
EOY$1,000EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$4,310EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,059,927BOYAmt
EOY$3,387,561EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$3,305BOYAmt
EOY$5,400EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$4,355BOYAmt
EOY$1,800EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
EOY$1,250,000EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$7,660BOYAmt
EOY$1,257,200EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$763,937BOYAmt
EOY$988,861EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$288,330BOYAmt
EOY$1,141,500EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,052,267BOYAmt
EOY$2,130,361EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,059,927BOYAmt
EOY$3,387,561EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,109,388ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$31,294NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (1)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS Audited0FSAuditedInd
Audit Committee0AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$92,284CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$142,212CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$73,095CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$64,012CurrentTaxYearMinus1YearAmt
Current Tax Year$1,383,756CurrentTaxYearAmt
Total$1,755,359TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$92,284CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$142,212CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$73,095CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$64,012CurrentTaxYearMinus1YearAmt
Current Tax Year$1,383,756CurrentTaxYearAmt
Total$1,755,359TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$1,104,263SubstantialContributorsTotAmt
Public Support Total170$651,096PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$4,774CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,529CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$8,475CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$9,535CurrentTaxYearMinus1YearAmt
Current Tax Year$3,868CurrentTaxYearAmt
Total$32,181TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$4,088CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,139CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$6,316CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$10,122CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$23,665TotalAmt
FieldValueIRS element (for citing)
Total Support$1,811,205TotalSupportAmt
Gross Receipts Rltd Activities$120,245GrossReceiptsRltdActivitiesAmt
Public Support CY1700.35950PublicSupportCY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind
Public Support PY5090.42970PublicSupportPY509Pct
Investment Income PY0.05150InvestmentIncomePYPct

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$267,334BeginningYearBalanceAmt
Investment Earnings Or Losses-$5,981InvestmentEarningsOrLossesAmt
Other Expenditures$261,353OtherExpendituresAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$259,578BeginningYearBalanceAmt
Investment Earnings Or Losses$7,756InvestmentEarningsOrLossesAmt
End Year Balance$267,334EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$232,528BeginningYearBalanceAmt
Investment Earnings Or Losses$27,050InvestmentEarningsOrLossesAmt
End Year Balance$259,578EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$210,407BeginningYearBalanceAmt
Investment Earnings Or Losses$22,121InvestmentEarningsOrLossesAmt
End Year Balance$232,528EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$208,738BeginningYearBalanceAmt
Contributions$503ContributionsAmt
Investment Earnings Or Losses$1,166InvestmentEarningsOrLossesAmt
End Year Balance$210,407EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.00000BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.00000PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.00000TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,416,160OtherCostOrOtherBasisAmt
Book Value$1,416,160BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$652,756OtherCostOrOtherBasisAmt
Depreciation$77,204DepreciationAmt
Book Value$575,552BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$8,324OtherCostOrOtherBasisAmt
Depreciation$5,415DepreciationAmt
Book Value$2,909BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,994,621TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:THE ORGANIZATION'S ENDOWMENT FUND WAS ESTABLISHED TO GENERATE INCOME TO BE USED TO PAY THE PROPERTY COSTS NECESSARY FOR THE OPERATION OF AN ARTS CENTER FOR THE CITIZENS OF THE CARPINTERIA VALLEY. THE ENDOWMENT FUND CONSISTS OF FUNDS DESIGNATED BY THE BOARD OF DIRECTORS TO FUNCTION AS AN ENDOWMENT. DURING THE YEAR ENDED JUNE 30, 2016 THE ORGANIZATION ACQUIRED PROPERTY AT 865 LINDEN AVENUE TO BE UTILIZED FOR THE ART CENTER. IN CONNECTION WITH THIS ACQUISITION THE BOARD REMOVED ALL DESIGNATIONS FROM THE ENDOWMENT FUND. AS REQUIRED BY GAAP, NET ASSETS ASSOCIATED WITH THE ENDOWMENT FUNDS, INCLUDING FUNDS DESIGNATED BY THE BOARD OF DIRECTORS TO FUNCTION AS AN ENDOWMENT, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. THE ORGANIZATION HAS NO BOARD DESIGNATED OR DONOR RESTRICTED ENDOWMENT FUNDS AT JUNE 30, 2016.
PART X, LINE 2:THE ORGANIZATION'S IRS FORM 990 IS SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE ORGANIZATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. THE ORGANIZATION IS NOT AWARE OF ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME, EXCISE OR OTHER TAXES. THE ORGANIZATION'S TAX RETURNS FROM THE YEAR 2012 TO THE PRESENT REMAIN SUBJECT TO EXAMINATION BY THE IRS FOR FEDERAL TAX PURPOSES, AND THE TAX YEARS FROM 2011 TO THE PRESENT REMAIN SUBJECT TO EXAMINATION BY THE STATE OF CALIFORNIA.

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution2ContributionCnt
Noncash Contributions Rpt F990$205,487NoncashContributionsRptF990Amt
Method Of Determining RevenuesFAIR MARKET VALUEMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts0ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11A COMMITTEE OF THE GOVERNING BODY OF THE BOARD OF DIRECTORS REVIEWED AND APPROVED THE FORM 990 PRIOR TO THE RETURN BEING FILED. ELECTRONIC COPIES OF THE FORM 990 WERE DISTRIBUTED TO THE MEMBERS OF THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 12CDURING THE ORGANIZATION'S ANNUAL RETREAT THE CONFLICT OF INTEREST POLICY IS DISCUSSED AMONG ALL BOARD MEMBERS. IN ADDITION, ANY POSSIBLE NEW CONFLICTS OF INTEREST ARE DISCUSSED AT THE BOARD MEETINGS. THE BOARD ALSO REVIEWS ALL CONTRACTS, WHILE REIMBURSEMENTS TO BOARD MEMBERS AND EMPLOYEES ARE REVIEWED BY AT LEAST TWO BOARD MEMBERS.
FORM 990, PART VI, SECTION B, LINE 15THE EXECUTIVE COMMITTEE OF THE ORGANIZATION SERVES AS A COMPENSATION COMMITTEE THAT HAS GENERAL OVERSIGHT OF THE ORGANIZATION'S HUMAN RESOURCE PLAN. SPECIFIC DUTIES INCLUDE YEARLY EVALUATION AND DETERMINATION OF THE COMPENSATION OF THE EXECUTIVE DIRECTOR OF THE ORGANIZATION. THE COMMITTEE USES THE FOLLOWING PROCESS IN ITS ANNUAL REVIEW OF THE PERFORMANCE AND COMPENSATION OF THE EXECUTIVE DIRECTOR: 1. COMPILATION OF INFORMATION ON COMPENSATION PACKAGES OFFERED IN THE MARKETPLACE 2. IN CLOSED SESSION WITHOUT THE EXECUTIVE DIRECTOR PRESENT, DISCUSSION OF THE VALUE TO THE ORGANIZATION OF THE EXECUTIVE DIRECTOR, INCLUDING PERFORMANCE IN RELATION TO GOALS 3. MEETING WITH THE EXECUTIVE DIRECTOR TO DISCUSS PERFORMANCE AND COMPENSATION EXPECTATIONS 4. DETERMINATION OF COMPENSATION AND FOLLOWING YEAR GOALS THE COMMITTEE AND/OR THE BOARD CHAIR (A MEMBER OF THE COMMITTEE) THEN MEET(S) WITH THE EXECUTIVE DIRECTOR TO DISCUSS AND DOCUMENT STRENGTHS, WEAKNESSES, AND GOALS FOR THE UPCOMING YEAR. COMPENSATION FOR THE UPCOMING YEAR IS ALSO DISCUSSED AND DOCUMENTED. THE EXECUTIVE DIRECTOR REVIEWS THE PERFORMANCE OF OTHER KEY EMPLOYEES ANNUALLY, INCLUDING DOCUMENTATION OF ACCOMPLISHMENTS, CONSIDERATION OF THE EMPLOYEE'S AREAS OF STRENGTH, AREAS THAT NEED TO BE IMPROVED UPON, AND GOALS FOR THE FOLLOWING YEAR. COMPENSATION ADJUSTMENTS ARE BASED ON MERIT. SALARIES FOR NEW PERSONNEL ARE SET ACCORDING TO THE POSITION DESCRIPTION, REQUIRED EDUCATION, SKILLS, AND EXPERIENCE, AND COMPARATIVE SALARIES AVAILABLE FOR SIMILAR POSITIONS ELSEWHERE. AGGREGATE SALARIES ARE REVIEWED BY THE FINANCE COMMITTEE AND EXECUTIVE COMMITTEE PRIOR TO APPROVAL BY THE FULL BOARD AS PART OF ANNUAL BUDGET DEVELOPMENT. THE ORGANIZATION AMICABLY TERMINATED ITS RELATIONSHIP WITH SHERRI FRAZER, ITS FORMER FULL-TIME EXECUTIVE DIRECTOR, ON JUNE 30, 2015. THE ORGANIZATION CHOSE TO OPERATE WITHOUT AN EXECUTIVE DIRECTOR AND, INSTEAD, ENGAGED A 12 MEMBER "TRANSITION TEAM" OF VOLUNTEERS TO HANDLE DUTIES PREVIOUSLY HANDLED BY SHERRI. ON OCTOBER 18, 2016, THE CARPINTERIA ARTS CENTER HIRED REBECCA STEBBINS AS EXECUTIVE DIRECTOR ON A PART-TIME BASIS.
FORM 990, PART VI, SECTION C, LINE 19OTHER GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.

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