FERNANDO PULLUM COMMUNITY ARTS CENTER: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
FERNANDO PULLUM COMMUNITY ARTS CENTER (EIN 45-2800295)
Tax period
2023-09-01 to 2024-08-31
Filed
2025-10-15
IRS object ID
202532889349303178
Schema version
2023v6.0
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)
Return2025-10-15T18:22:07-05:00ReturnTs
Tax Period End2024-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN760722072PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1FOUMBERG JUNEJA ROCHER & CO PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line116311 VENTURA BLVD SUITE 1180AddressLine1Txt
CityENCINOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP91436ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN452800295EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FERNANDO PULLUM COMMUNITY ARTS CENTERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlFERNBusinessNameControlTxt
Phone3232902700PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO 561528AddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90056ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonFERNANDO PULLUMPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone3232902700PhoneNum
Signature2025-10-15SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMARK A LUCHT CPAPreparerPersonNm
PTINP00112942PTIN
Phone8189816100PhoneNum
Preparation2025-10-15PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerFERNANDO PULLUMPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO 561528AddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90056ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$880,770GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressPULLUMCENTER.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2011FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionSEE PART LLL, LINE 1ActivityOrMissionDesc
Voting Members Governing Body18VotingMembersGoverningBodyCnt
Voting Members Independent16VotingMembersIndependentCnt
Total Employee26TotalEmployeeCnt
Total Volunteers120TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$940,710PYContributionsGrantsAmt
CY Contributions Grants$808,965CYContributionsGrantsAmt
PY Program Service Revenue$32,326PYProgramServiceRevenueAmt
CY Program Service Revenue$40,229CYProgramServiceRevenueAmt
PY Investment Income$14,742PYInvestmentIncomeAmt
CY Investment Income$31,576CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$987,778PYTotalRevenueAmt
CY Total Revenue$880,770CYTotalRevenueAmt
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$486,718PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$557,849CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$48,060PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$71,004CYTotalFundraisingExpenseAmt
PY Other Expenses$510,105PYOtherExpensesAmt
CY Other Expenses$609,995CYOtherExpensesAmt
PY Total Expenses$1,044,883PYTotalExpensesAmt
CY Total Expenses$1,167,844CYTotalExpensesAmt
PY Revenues Less Expenses-$57,105PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$287,074CYRevenuesLessExpensesAmt
Total Assets BOY$1,036,293TotalAssetsBOYAmt
Total Assets EOY$749,351TotalAssetsEOYAmt
Total Liabilities BOY$158TotalLiabilitiesBOYAmt
Total Liabilities EOY$290TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,036,135NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$749,061NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionSEE SCHEDULE O.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$978,326ExpenseAmt
Revenue$40,229RevenueAmt
DescDURING FY24, PULLUM CENTER PROVIDED 121 CLASSES PER WEEK FOR 1,200 STUDENTS. THE CLASSES INCLUDE SENIOR JAZZ BAND, JUNIOR JAZZ BAND, PIANO, CHOIR, MUSIC RECORDING, GUITAR, DRUMS, BEGINNING INSTRUMENTS, DANCE, STEP AND TAP. DURING THE SUMMER SESSION, 148 CLASSES WERE OFFERED PER WEEK, AND FOUR FIELD TRIPS. DURING THE 2023-24 SCHOOL YEAR, PULLUM CENTER PRESENTED TWO MUSICALS, "THE JUNGLE BOOK AND "HIGH SCHOOL." EACH MUSICAL ENGAGED APPROXIMATELY 70 STUDENTS ON AND OFF STAGE. DURING THE YEAR, STUDENTS PARTICIPATED IN 37 PUBLIC PERFORMANCES AND COMMUNITY OUTREACH EVENTS. PULLUM CENTER IS A MEMBER OF THE BERKELEE CITY MUSIC NETWORK, A NETWORK OF 46 COMMUNITY ORGANIZATIONS IN THE UNITED STATES, CANADA AND LATIN AMERICA THAT COLLECTIVELY BENEFIT OVER 46,000 STUDENTS FROM UNDERSERVED COMMUNITIES.Desc
Total Program Service Expenses$978,326TotalProgramServiceExpensesAmt
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
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
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 StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional FundraisingYes (1)ProfessionalFundraisingInd
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 With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
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 Document40IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee26EmployeeCnt
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
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members18GoverningBodyVotingMembersCnt
Independent Voting Member16IndependentVotingMemberCnt
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 CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonFERNANDO PULLUMPersonNm
Phone3232902700PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13351 W 43RD STREETAddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90008ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
FERNANDO PULLUM
EXECUTIVE DIRECTOR48.000.00Yes (X)Yes (X)$125,000$0$17,757
ALAN PALMER
SECRETARY/TREASURER5.000.00Yes (X)Yes (X)$9,058$0$0
FRANK CLEMENTI
DIRECTOR0.500.00Yes (X)$0$0$0
KEVIN ESKOQITZ
DIRECTOR (TO 10/2023)0.500.00Yes (X)$0$0$0
SHEILA GARB
DIRECTOR0.500.00Yes (X)$0$0$0
DAVID JACKSON
DIRECTOR0.500.00Yes (X)$0$0$0
KEVIN KELLY
VICE CHAIRMAN1.000.00Yes (X)Yes (X)$0$0$0
MIKE LASHENDOCK
DIRECTOR0.500.00Yes (X)$0$0$0
RICKEY MINOR
DIRECTOR (TO 10/2023)0.500.00Yes (X)$0$0$0
JIM O'BRIEN
CHAIRPERSON0.500.00Yes (X)Yes (X)$0$0$0
KEN PACE
DIRECTOR0.500.00Yes (X)$0$0$0
BRIAN K REAVES
DIRECTOR1.000.00Yes (X)$0$0$0
MICHAEL ROSS
DIRECTOR0.500.00Yes (X)$0$0$0
CAROL SHAW
DIRECTOR0.500.00Yes (X)$0$0$0
FRED SMITH
DIRECTOR0.500.00Yes (X)$0$0$0
SY SMITH
DIRECTOR0.500.00Yes (X)$0$0$0
BRIAN WARFIELD
DIRECTOR0.500.00Yes (X)$0$0$0
PATRICK TIERNEY
DIRECTOR0.500.00Yes (X)$0$0$0
TEOBESTA ASHENAFI
DIRECTOR (FROM 2/2024)0.500.00Yes (X)$0$0$0
CATHY STONE
DIRECTOR (FROM 10/2023)0.500.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$134,058TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$17,757TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$59,140GovernmentGrantsAmt
All Other Contributions$749,825AllOtherContributionsAmt
Noncash Contributions$110,000NoncashContributionsAmt
Total Contributions$808,965TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
SCHOOL PROGRAM711190$20,319$20,319
MUSICAL PRODUCTIONS711190$19,910$19,910
FieldValueIRS element (for citing)
Total Program Service Revenue$40,229TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$31,576TotalRevenueColumnAmt
Exclusion$31,576ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$880,770TotalRevenueColumnAmt
Related Or Exempt Func Income$40,229RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$31,576ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$143,422TotalAmt
Program Services$100,595ProgramServicesAmt
Management And General$21,414ManagementAndGeneralAmt
Fundraising$21,413FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$367,010TotalAmt
Program Services$341,561ProgramServicesAmt
Management And General$25,449ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$5,370TotalAmt
Program Services$4,684ProgramServicesAmt
Management And General$481ManagementAndGeneralAmt
Fundraising$205FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$42,047TotalAmt
Program Services$36,675ProgramServicesAmt
Management And General$3,772ManagementAndGeneralAmt
Fundraising$1,600FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$27,135TotalAmt
Management And General$27,135ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$112,336TotalAmt
Program Services$53,319ProgramServicesAmt
Management And General$12,118ManagementAndGeneralAmt
Fundraising$46,899FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$45,306TotalAmt
Program Services$33,929ProgramServicesAmt
Management And General$11,377ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$6,158TotalAmt
Program Services$5,957ProgramServicesAmt
Management And General$201ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$92,859TotalAmt
Program Services$83,573ProgramServicesAmt
Management And General$9,286ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,152TotalAmt
Management And General$1,152ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$28,039TotalAmt
Program Services$26,637ProgramServicesAmt
Management And General$1,402ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$18,513TotalAmt
Program Services$13,824ProgramServicesAmt
Management And General$3,940ManagementAndGeneralAmt
Fundraising$749FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
FOOD EXPENSES$120,128$119,341$787
MUSICAL SHOWS$106,778$106,640$138
EQUIPMENT RENTAL AND RE$19,501$19,501
FIELD TRIPS$16,180$16,180

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$15,910TotalAmt
Program Services$15,910ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,167,844TotalAmt
Program Services$978,326ProgramServicesAmt
Management And General$118,514ManagementAndGeneralAmt
Fundraising$71,004FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$127,627BOYAmt
EOY$34,363EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$782,060BOYAmt
EOY$616,421EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$1,557BOYAmt
EOY$1,557EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$250,686LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$163,701LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$115,024BOYAmt
EOY$86,985EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$10,025BOYAmt
EOY$10,025EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,036,293BOYAmt
EOY$749,351EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$158BOYAmt
EOY$290EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$158BOYAmt
EOY$290EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,036,135BOYAmt
EOY$749,061EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

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

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,036,135BOYAmt
EOY$749,061EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,036,293BOYAmt
EOY$749,351EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$287,074ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
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$1,085,874CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,014,013CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,206,734CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$940,710CurrentTaxYearMinus1YearAmt
Current Tax Year$808,965CurrentTaxYearAmt
Total$5,056,296TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,085,874CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,014,013CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,206,734CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$940,710CurrentTaxYearMinus1YearAmt
Current Tax Year$808,965CurrentTaxYearAmt
Total$5,056,296TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$1,769,197SubstantialContributorsTotAmt
Public Support Total170$3,287,099PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,305CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$38CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$257CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$14,742CurrentTaxYearMinus1YearAmt
Current Tax Year$31,576CurrentTaxYearAmt
Total$49,918TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$180CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$4,632CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$223CurrentTaxYearMinus2YearsAmt
Total$5,035TotalAmt
FieldValueIRS element (for citing)
Total Support$5,111,249TotalSupportAmt
Gross Receipts Rltd Activities$147,861GrossReceiptsRltdActivitiesAmt
Public Support CY1700.64310PublicSupportCY170Pct
Public Support PY1700.59580PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

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

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$92,275OtherCostOrOtherBasisAmt
Depreciation$63,344DepreciationAmt
Book Value$28,931BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$140,937OtherCostOrOtherBasisAmt
Depreciation$82,883DepreciationAmt
Book Value$58,054BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$17,474OtherCostOrOtherBasisAmt
Depreciation$17,474DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$86,985TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$880,770TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$880,770RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$880,770TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,167,844TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$1,167,844ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,167,844TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE PULLUM CENTER IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER PROVISIONS OF SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE. ACCORDINGLY, NO PROVISION FOR FEDERAL OR STATE INCOME TAXES IS INCLUDED IN THE FINANCIAL STATEMENTS. THE PULLUM CENTER HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHING THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE PULLUM CENTER HAS ANALYZED THE TAX POSITIONS TAKEN IN ITS FILINGS WITH THE INTERNAL REVENUE SERVICE AND STATE JURISDICTIONS WHERE IT OPERATES. MANAGEMENT BELIEVES THAT ITS INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIALLY ADVERSE EFFECT ON THE PULLUM CENTER'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, MANAGEMENT HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS ON AUGUST 31, 2024. THE PULLUM CENTER IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2019.ExplanationTxt

Schedule G IRS990ScheduleG

FieldValueIRS element (for citing)
Email SolicitationsYes (X)EmailSolicitationsInd
Solicitation Of Non Govt GrantsYes (X)SolicitationOfNonGovtGrantsInd
Solicitation Of Govt GrantsYes (X)SolicitationOfGovtGrantsInd
Agrmt Prof Fundraising ActyYes (1)AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp

Organization Business Name OrganizationBusinessName

FieldValueIRS element (for citing)
Business Name Line1HONU FUNDRAISINGBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 561528AddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90056ZIPCd
FieldValueIRS element (for citing)
ActivityGRANT CONSULTINGActivityTxt
Fundraiser Control Of Funds0FundraiserControlOfFundsInd
Gross Receipts$261,218GrossReceiptsAmt
Retained By Contractor$46,066RetainedByContractorAmt
Net To Organization$215,152NetToOrganizationAmt
FieldValueIRS element (for citing)
Total Gross Receipts$261,218TotalGrossReceiptsAmt
Total Retained By Contractors$46,066TotalRetainedByContractorsAmt
Total Net To Organization$215,152TotalNetToOrganizationAmt

Schedule M IRS990ScheduleM

Food Inventory FoodInventoryGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution32000ContributionCnt
Noncash Contributions Rpt F990$110,000NoncashContributionsRptF990Amt
Method Of Determining RevenuesFMVMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts0ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, COLUMN (B):FormAndLineReferenceDesc
ExplanationTHE NUMBER ON COLUMN B REPRESENTS THE TOTAL NUMBER OF DONATED NUTRITIOUS MEALS.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART LLL, LINE 1:THE FERNANDO PULLUM COMMUNITY ARTS CENTER (PULLUM CENTER) IS A NONPROFIT ORGANIZATION PROVIDING FREE, QUALITY PERFORMING ARTS INSTRUCTION TO MORE THAN 1,200 AT-RISK YOUTH, AGES 5 - 20.'' OUR VISION IS TO USE THE PERFORMING ARTS TO EMPOWER THE CHILDREN OF SOUTH LOS ANGELES TO UNDERSTAND THEIR TRUE VALUE, IMPACT THEIR COMMUNITY AS POSITIVE ROLE MODELS AND INSPIRE THEM TO EXPAND THEIR DREAMS OF WHO THEY CAN BECOME. OUR INSTRUCTION INCLUDES MUSICAL INSTRUMENTS (E.G. PIANO, GUITAR, SAXOPHONE, CLARINET, FLUTE, TRUMPET, TROMBONE, AND DRUMS), VOICE, DRAMA, DANCE, JAZZ BAND, MUSIC RECORDING AND FILM MAKING. WE TEACH STUDENTS AT OUR HEADQUARTERS BUILDING AS WELL AS IN NEIGHBORING SCHOOLS, PROVIDING BOTH AFTER-SCHOOL AND IN-SCHOOL INSTRUCTION. STUDENTS ARE GIVEN OPPORTUNITIES TO PERFORM IN CLASS SHOWCASES AS WELL AS IN MAJOR MUSICAL PRODUCTIONS THAT ARE STAGED EACH SEMESTER AND OPEN TO THE PUBLIC. ADVANCED MUSIC STUDENTS MAY JOIN THE CENTER'S JAZZ BAND WHICH PERFORMS REGULARLY AT COMMUNITY AND HIGH-PROFILE EVENTS THAT OFTEN INVOLVE MAJOR RECORDING ARTISTS. IN RETURN FOR RECEIVING INSTRUCTION, THE STUDENTS COMMIT TO MONTHLY COMMUNITY SERVICE ACTIVITIES INVOLVING THE HOMELESS AND SENIOR CITIZENS. THE PULLUM CENTER'S OBJECTIVES ARE TO: 1) IMPROVE STUDENTS' ACADEMIC SUCCESS; 2) DEVELOP STUDENTS' SELF-ESTEEM AND LEADERSHIP SKILLS, IMPART SENSE OF BELONGING AND REDUCE SELF-DESTRUCTIVE BEHAVIOR; 3) INCREASE STUDENTS' APPRECIATION FOR THE PERFORMING ARTS AND HOW PARTICIPATION CAN IMPROVE THEIR LIVES; AND 4) CONTRIBUTE TO LOCAL COMMUNITY THROUGH PERFORMANCES AND SERVICE ACTIVITIES.
FORM 990, PART VI, SECTION B, LINE 11BFORM 990 IS REVIEWED BY THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS, THE BOARD CHAIR, THE EXECUTIVE DIRECTOR AND THE TREASURER. UPON APPROVAL BY THE FINANCE COMMITTEE AND SUBMISSION TO THE IRS, A COPY OF FORM 990 IS PROVIDED TO EACH BOARD MEMBER.
FORM 990, PART VI, SECTION B, LINE 12CUPON JOINING THE BOARD OR BECOMING A PRINCIPAL OFFICER, EACH PERSON RECEIVES A CONFLICT OF INTEREST DISCLOSURE DOCUMENT THAT AFFIRMS SUCH PERSON WILL (I) STRIVE TO AVOID CONFLICTS OF INTEREST BETWEEN THE INTERESTS OF FPCAC ON ONE HAND, AND PERSONAL, PROFESSIONAL, AND BUSINESS INTERESTS (INCLUDING RELATED PARTIES) ON THE OTHER; (II) AS SITUATIONS ARISE, MAKE A FULL, WRITTEN DISCLOSURE OF INTERESTS, RELATIONSHIPS, AND HOLDINGS THAT COULD POTENTIALLY RESULT IN A CONFLICT OF INTEREST; AND (III) WILL SUBMIT HIMSELF/HERSELF TO THE JUDGEMENT AND DECISION OF THE BOARD OR COMMITTEE AS APPROPRIATE TO THE MATTER BEING CONSIDERED. ADDITIONALLY, THE DISCLOSURE DOCUMENT IS REVIEWED & DISCUSSED AT EACH ANNUAL BOARD MEETING AND DISTRIBUTED WITH THE MINUTES TO BOARD MEMBERS AND PRINCIPAL OFFICERS.
FORM 990, PART VI, SECTION C, LINE 19INFORMATION IS AVAILABLE UPON REQUEST.
FORM 990, PART XII, LINE 2C:THE PROCESS REMAINS THE SAME AS PRIOR YEAR.

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