2016-02-11T12:28:52-08:00 2015-06-30 Lance Soll & Lunghard LLP 203 N Brea Blvd Ste 203 Brea CA 928214056 990 2014-07-01 330646517 CALIFORNIA CENTER FOR THE ARTS ESCONDIDO FOUNDATION CALI 7608394138 340 N ESCONDIDO BLVD ESCONDIDO CA 92025 JERRY VANLEEUWEN Executive Dir. 2016-02-11 true GARY A CATES P00015682 7146720022 X 2014 2016-08-17 19:52:53Z 6092371 false false X www.artcenter.org X 1994 CA To foster the development in the community and the surrounding area of an appreciation for the dramatic and music arts by sponsoring plays, musicals, concerts, visual arts exhibits, workshops and classes. 9 9 242 114 -42399 -1429408 1991944 2145851 257210 909850 1586 1165129 1549605 3414283 4606892 0 0 2104248 2415897 0 219400 1640344 2234896 3744592 4650793 -330309 -43901 1086394 1250555 569905 784716 516489 465839 DEVELOPMENT IN THE COMMUNITY OF PERFORMING AND VISUAL ARTS AND ART EDUCATION. false false 1037409 Theater: The Theater had 279 performances, which yielded 127,044 attendees. The Center provided a space for local companies and national touring artists to put on shows and events that fostered creativity in young people, educated the public abut the artistic heritage of many cultures, and allowed for patrons of all ages to enjoy the performing arts. Some activities included: Choral Arts (314 participants, and 2,189 volunteers), Annie Jr (712 students), and various community events (2,261 students and 2,236 volunteers). 966650 2096003 Center for the Arts Mission: To foster the development in the community and the surrounding area of an appreciation for the dramatic and music arts by attracting and sponsoring professional presentations, such as plays, musicals, concerts, as well as to sponsor and encourage or facilitate local presentations of similar events. The Center also fosters development in the community of an appreciation for the visual arts by sponsoring exhibits by professional artists, sculptors and the like who have national or international reputation, as well as to sponsor exhibits or displays of local artists and sculptors. The Center creates opportunities for talent in the dramatic, music and visual arts to be developed through workshops or classes, including developement in the community of cultural pride by creating opportunities for or sponsoring cultural activities or events. 467010 Art Education An estimated 29292 participants attended 108 events for art education during the fiscal year Students teachers and patrons participated in art education programs at the Center These programs include Center Stage Performances for Youth K12 with 3675 attendees 188 teachers were served at our Educator's Night Out hosted at the Center and professional development workshops 1057 children were served through our Art in Action programming and over 960 students were served through our school outreach program My Story 1110 students and families participated in the Master Artist Program 2471069 true true false false false false false true false true 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 true false false false false true 64 0 true 242 true true true false false false false true true false 0 false false false false false false false false false false X 9 9 false false false false true false false true true false false false true true true true false true false false CA X X GARY POOR 7608394184 340 N ESCONDIDO BLVD ESCONDIDO CA 92025 ROBERT DUDLEY Member 2.00 0.00 X 0 0 0 KAREN JOBE Chairman 2.00 0.00 X 0 0 0 CHRISTIN HODOUS Secretary 2.00 0.00 X 0 0 0 ROBERT CAFARO Treasurer 2.00 0.00 X 0 0 0 CHRIS COCHRAN MEMBER 2.00 0.00 X 0 0 0 BARBARA FISCHER MEMBER 2.00 0.00 X 0 0 0 ANDY WASHBURN MEMBER 2.00 0.00 X 0 0 0 CYNTHIA WEIR Vice Chair 2.00 0.00 X 0 0 0 BOB WILL Member 2.00 0.00 X 0 0 0 JERRY VAN LEEUWEN Executive Dir. 25.00 0.00 X 102392 0 0 102392 1 false false false 0 1724090 421761 2145851 TICKET SALES 909850 909850 909850 1586 1586 0 0 1812472 455466 1357006 1357006 -24724 1381730 0 0 0 1161274 1030013 131261 -17675 148936 MISCELLANEOUS 61338 61338 61338 4606892 62924 -42399 2440516 X 0 0 0 0 102392 102392 0 2313505 1101984 1098260 113261 0 0 0 0 0 0 0 0 0 602404 526449 71156 4799 119707 114612 3996 1099 0 0 0 0 12118 8625 962 2531 0 0 0 0 17926 8726 6200 3000 0 UTILITIES 377193 79918 265240 32035 REPAIRS AND MAINTENANCE 361683 173766 168099 19818 TELEPHONE 194929 194929 CONTRACT SERVICES 144305 27543 110729 6033 404631 234517 133290 36824 4650793 2471069 1960324 219400 0 700040 834125 300 0 115106 123446 0 0 0 23348 32223 66638 101543 737229 687906 72509 49323 0 0 0 0 108453 109895 1086394 1250555 162804 262606 407101 522110 569905 784716 X 299033 234094 173461 183241 43995 48504 516489 465839 1086394 1250555 X -43901 3810460 30413 -3847622 X false true X true false X 2489570 1421657 2018898 1991944 2145851 10067920 0 3310000 3310000 3764150 3764150 3810460 17958760 5799570 4731657 5783048 5756094 5956311 28026680 0 28026680 593342 845178 977210 908853 1383316 4707899 0 -40978 61259 78954 106732 61338 267305 33001884 1676532 0.84920 0.87200 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X false 855633 109120 -12010 952743 773066 12198 70369 855633 713751 59315 773066 757752 -44001 18577 137276 620476 757752 false true true 1989 1989 735240 685917 49323 49323 CHARITABLE REMAINDER 109895 109895 ACCRUED COMPENSATED ABSENCES 67879 UNEARNED REVENUE 454231 522110 X 9902831 3810460 1485479 5295939 4606892 4606892 9983895 3453972 1879130 5333102 4650793 4650793 Part III, Line 1a: If organization elected under SFAS 116 to not report are, historical treasures, o Footnote to the Financial Statements describing the Foundation's Art CollectionCollectionsCollections consist of sculptures and other contemporary art pieces. Collections acquired either through purchase or donation are not capitalized. Purchase of collection items are recorded as decreased in unrestricted net assets if purchased with unrestricted assets and as decreases in temporarily restricted or permanently restricted net assets if purchased with donor-restricted assets. Contributions of collection items are not recognized in the statement of activities. Proceeds from deaccessions or insurance recoveries are reflected on the statement of activities based on the absence or existence and nature of donor-imposed restrictions. Part V, Line 4: Intended uses of the endowment fund. PER BOARD POLICY, ENDOWMENT PRINCIPAL TO GROW TO $5,000,000 AT WHICH TIME ANNUAL EARNINGS CAN BE USED FOR OPERATIONS. Part X : FIN48 Footnote The Foundation is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and Section 23701(d) of the California Revenue and Taxation Code. The Foundation may, however, be subject to tax on income which is not related to its exempt purpose. For the year ended June 30, 2014 no provision for income taxes has been made.FASB ASC No. 740 Income Taxes applies to not-for-profit Organizations because their financial statements contain assertions related to the Foundation's tax exempt status and determination of net earnings subject to unrelated business income tax. Should the Foundation lose its tax-exempt status, it could be subject to interest and penalties. No liability for unrecognized tax obligations was required. As of June 30, 2014, no interest or penalties have been recognized associated with any tax positions.The Foundation's Form 990, Return of Organization Exempt from Income Tax, for the years beginning 2011, 2012, 2013, and 2014 are subject to examination by the Internal Revenue Service, generally for three years after they were filed. Similarly, the Foundation's Form 199, California Exempt Organization Annual Information Return, for the tax years beginning 2010, 2011, 2012, 2013, and 2014 are subject to examination by the Franchise Tax Board, generally for four years after they were filed. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 RENTAL EXPENSES $455466 SALES COGS $1029029 COGS EDUCATION, THEATER, DEVELOPMENT $984 Part XII, Line 2d: Other expenses and losses per audited F/S RENTAL EXPENSES $455466 SALES COGS $1029029 UNRELATED BUSINESS EXPENSES $393651 COGS EDUCATION, THEATER, DEVELOPMENT $984 Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder THE ORGANIZATION HAS MEMBERS, BUT NO STOCKHOLDERS. Form 990, Part VI, Line 11b: Form 990 Review Process The Executive Director and CFO will review the Form 990 before it is filed. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts THE BOARD COMPLIES WITH THE CONFLICT POLICY BY HAVING EACH BOARD MEMBER REVIEW THE POLICY AND SIGN AN ANNUAL STATEMENT THAT STATES THEY HAVE READ AND UNDERSTAND THE POLICY AND AGREE TO COMPLY WITH ITS POLICIES. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management COMPENSATION OF OFFICERS IS DETERMINED BY REVIEW AND APPROVAL OF INDEPENDENT PERSONS AND BY USING COMPARABLE DATA Form 990, Part VI, Line 19: Other Organization Documents Publicly Available DOCUMENTS REQUIRED FOR PUBLIC DISCLOSURE ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. Other Changes In Net Assets Or Fund Balances - Other Decreases DONATED USE OF FACILITIES IN EXPENSES = -$3453972 Other Changes In Net Assets Or Fund Balances - Other Decreases EXCESS UBI EXPENSES = -$393650 CALIFORNIA CENTER FOR THE ARTS TUA 340 N ESCONDIDO BLVD ESCONDIDO CA 92025 326008250 SUPPORT CALIFORNIA CENTER FOR THE ARTS CA 501(C)(3) 11d (III-O) N/A false false true false false false false false false false false false false false false false false false false false CALIFORNIA CENTER FOR THE ARTS TUA b 109120