2016-11-04T16:35:07-05:00 2015-12-31 203250475 ESMOND & ASSOCIATES INC 23901 CALABASAS RD 1010 CALABASAS CA 91302 990 2015-01-01 953736454 CHRISTOPHER STREET WEST ASSOCIATION INC CHRI 3239688302 8687 MELROSE AVENUE NO BM-48 WEST HOLLYWOOD CA 900695701 MICHAEL CARRIERE TREASURER 3104987926 2016-11-01 1 LYNNE LEAVITT CPA P00146565 8186102900 2016-11-01 2015 2017-02-10 21:41:12Z X CHRISTOPHER LEE CLASSEN 8687 MELROSE AVENUE BM-48 WEST HOLLYWOOD CA 900695701 2809604 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 AND TRANSGENDER COMMUNITY 14 14 0 175 0 0 992042 1052612 1365748 1751661 2 149 -8805 -9676 2348987 2794746 0 0 0 0 0 0 0 0 0 2400599 2495965 2400599 2495965 -51612 298781 366885 588185 459706 382225 -92821 205960 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 1777371 1681821 LA PRIDE FESTIVAL: LA PRIDE 2015 SAW RECORD ATTENDANCE AND MORE NATIONAL PRESS COVERAGE THAN IT HAS HAD IN ANY PREVIOUS YEAR. 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 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. THE FESTIVAL ALSO PROVIDED A SAFE PLACE FOR PEOPLE FROM ALL WALKS OF LIFE TO CELEBRATE OUT LOUD AND PROUD. MANY COME FROM OUTSIDE THE LA AREA, SOME FROM RURAL COMMUNITIES, AND THIS IS THEIR ONE CHANCE EACH YEAR TO BE MORE OF THEMSELVES WHILE DANCING, MEETING FRIENDS AND LISTENING TO GREAT STAGE PERFORMANCES. 2015 SHOWED A 35% INCREASE IN ATTENDANCE OVER THE 2014 FESTIVAL. 568098 68275 LA PRIDE PARADE: THE 45TH ANNUAL LA PRIDE PARADE BRINGS TOGETHER PEOPLE FROM ALL WALKS OF LIFE TO WEST HOLLYWOOD TO CELEBRATE BEING WHO THEY ARE AND CONNECT WITH MEMBERS OF THE COMMUNITY IN A FUN AND FABULOUS WAY. THE LA PRIDE PARADE IS THE LARGEST GATHERING OF ITS KIND IN ALL OF SOUTHERN CALIFORNIA; HUNDREDS OF THOUSANDS COME FROM ALL OVER TO JOIN IN. MANY NATIONALLY KNOWN ORGANIZATIONS AND COMPANIES PARTICIPATE TO SHOW THEIR SUPPORT OF THE COMMUNITY. IN 2015 THE GRAND MARSHALS WERE THE CSW CO-FOUNDER, REVEREND TROY PERRY, AND ZOEY, A 14 YEAR OLD TRANS* GIRL WHO HAD TO FIGHT HER OWN SCHOOL SYSTEM JUST TO BE ABLE TO ATTEND IN HER TRUE IDENTITY. CELEBRITY PARTICIPATION INCLUDED CHANNING TATUM, MATT BOMER AND GLORIA ALLRED, AS WELL AS NATIONAL, STATE AND LOCAL ELECTED OFFICIALS. THE LA PRIDE PARADE OFFERS A FREE COMMUNITY GATHERING THAT HIGHLIGHTS ITS DIVERSITY AND INCLUSION. 1565 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. CSW CONTINUES EFFORTS TO SUPPORT MANY LOCAL NONPROFITS, ESPECIALLY THOSE THAT SERVE THE TRANSGENDER COMMUNITY AND LGBT YOUTH. 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. -9676 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. -9676 2345469 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 94 0 1 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 1 0 0 0 CA X X X THE ORGANIZATION 3239698302 8687 MELROSE AVENUE BM-48 WEST HOLLYWOOD CA 900695701 X MATT PALAZOLO DIRECTOR (TERM ENDED 12/8/15) 1.00 X 0 0 0 PATTI DILUIGI CO-PRESIDENT (RESIGNED 8/25/2015) 10.00 X X 0 0 0 STEVE GANZELL CO-PRESIDENT (THROUGH 8/2015) 9.00 X X 0 0 0 KARINA SAMALA DIRECTOR 5.00 X 0 0 0 EDLIN BURIEGA DIRECTOR (RESIGNED 12/8/15) 3.00 X 0 0 0 MARLON MORALES SECRETARY (THROUGH 8/25/2015) 3.00 X X 0 0 0 MICHAEL CARRIERE TREASURER (BEGINNING 10/2015) 9.00 X X 0 0 0 CHRIS CLASSEN PRESIDENT (BEGINNING 8/25/15) 5.00 X X 0 0 0 ANDY SACHER DIRECTOR 3.00 X 0 0 0 BILL HINKLE DIRECTOR (BEGINNING 12/8/15) 1.00 X 0 0 0 CRAIG BOWERS DIRECTOR 5.00 X 0 0 0 JENNIFER DUNBAR DIRECTOR (BEGINNING 12/8/15) 1.00 X 0 0 0 KELLEN CHATMAN DIRECTOR 3.00 X 0 0 0 MARQUITA THOMAS TREASURER (UNTIL 10/20/2015) 2.00 X X 0 0 0 RAUL RIOS DIRECTOR (BEGINNING 12/8/15) 1.00 X 0 0 0 SHANE IVAN NASH DIRECTOR 3.00 X 0 0 0 STEVE ANDREWS SECRETARY (BEGINNING 8/25/15) 3.00 X X 0 0 0 CALVIN FLEMING DIRECTOR (RESIGNED 12/8/15) 1.00 X 0 0 0 JASON ROUNDY SECRETARY (RESIGNED 4/7/15) 1.00 X X 0 0 0 RODNEY SCOTT DIRECTOR (RESIGNED 4/7/15) 1.00 X 0 0 0 0 0 0 0 0 0 0 0 1052612 475212 1052612 FESTIVAL ADMISSIONS 900099 1192566 1192566 BEVERAGE SALES 900099 350000 350000 EXHIBITORS FEES 900099 104255 104255 PARADE ENTRY FEES 900099 68275 68275 FOOD SALES 900099 35000 35000 1565 1565 1751661 149 149 5182 14858 -9676 -9676 -9676 2794746 1741985 0 149 X 8490 2124 6366 13300 1200 12100 299083 273079 26004 33282 33282 11927 6963 4964 570 570 34578 12676 21902 2229 2229 8267 8267 674 674 57838 53708 4130 RENTALS FOR EVENTS 553365 539500 13865 PARADE PERMITS AND FEES 475212 475212 CONTRACT LABOR 333753 324489 9264 PRODUCTION 194038 194038 469359 426969 42390 2495965 2345469 150496 0 96682 16798 10108 300153 5372 11234 8792 26307 408491 180798 242731 227693 3200 6000 366885 588185 99376 27077 80330 75148 280000 280000 459706 382225 X 0 0 0 0 -92821 205960 -92821 205960 366885 588185 298781 0 X X 0 1 X 1 0 X 264700 295600 300150 490593 577400 1928443 961526 1091305 1145916 1356943 1750096 6305786 368490 312319 411097 501499 475212 2068617 1594716 1699224 1857163 2349035 2802708 10302846 0 0 0 10302846 914 6287 45053 2 149 52405 914 6287 45053 2 149 52405 -8742 -8742 1586888 1705511 1902216 2349037 2802857 10346509 0.99580 0.99600 0.00510 0.00590 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 200000 200000 147415 130932 16483 49959 49866 93 11117 11117 227693 X 2809603 14857 14857 2794746 0 2794746 2510822 14857 14857 2495965 0 2495965 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 14,857. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED AGAINST INCOME ON RETURN 14,857. JASON ROUNDY SECRETARY AND BOARD MEMBER UNAUTHORIZED USE OF ORGANIZATIION CREDIT CARD TO PAY PERSONAL EXPENSES X 8792 26307 1 0 0 26307 X LABOR PROVIDED FOR PARADE 1 315000 COST OF LABOR PROVID X PARADE PERMITS/FEES 1 160212 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 11 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 8,668. MANAGEMENT AND GENERAL EXPENSES 26,004. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 34,672. ENTERTAINERS: PROGRAM SERVICE EXPENSES 264,411. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 264,411. FORM 990, PART IX, LINE 24E LAW ENFORCEMENT SECURITY & MEDICAL: PROGRAM SERVICE EXPENSES 154,718. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 154,718. BANK & MERCHANT FEES: PROGRAM SERVICE EXPENSES 83,390. MANAGEMENT AND GENERAL EXPENSES 1,759. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 85,149. HOSPITALITY: PROGRAM SERVICE EXPENSES 66,475. MANAGEMENT AND GENERAL EXPENSES 3,064. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 69,539. AUTOMOTIVE: PROGRAM SERVICE EXPENSES 28,145. MANAGEMENT AND GENERAL EXPENSES 578. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 28,723. COMMISSIONS: PROGRAM SERVICE EXPENSES 27,900. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 27,900. CONTRIBUTIONS: PROGRAM SERVICE EXPENSES 24,686. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 24,686. TELEPHONE & WEBSITE: PROGRAM SERVICE EXPENSES 17,664. MANAGEMENT AND GENERAL EXPENSES 6,085. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 23,749. ABANDONMENT OF OLD OFFICE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 20,801. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,801. COMMUNICATIONS: PROGRAM SERVICE EXPENSES 9,343. MANAGEMENT AND GENERAL EXPENSES 5,314. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,657. PRINTING: PROGRAM SERVICE EXPENSES 10,220. MANAGEMENT AND GENERAL EXPENSES 812. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,032. TAXES, LICENSES & DUES: PROGRAM SERVICE EXPENSES 636. MANAGEMENT AND GENERAL EXPENSES 2,316. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,952. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 1,660. MANAGEMENT AND GENERAL EXPENSES 1,276. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,936. BEVERAGE: PROGRAM SERVICE EXPENSES 2,132. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,132. POSTAGE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 385. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 385. FORM 990, PART XII, LINE 2C: THERE HAS BEEN NO CHANGE IN THE PROCEDURE. 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.