﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2013v4.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2015-03-07T14:57:26-08:00</ReturnTs>
    <TaxPeriodEndDt>2014-07-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmName>
        <BusinessNameLine1>MCKINLEY BUSINESS SERVICES</BusinessNameLine1>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1>913 CYPRESS DR</AddressLine1>
        <City>VISTA</City>
        <State>CA</State>
        <ZIPCode>920847043</ZIPCode>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2013-08-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>043704983</EIN>
      <BusinessName>
        <BusinessNameLine1>EMPRESA PERFORMING ARTS FOUNDATION</BusinessNameLine1>
      </BusinessName>
      <BusinessNameControlTxt>EMPR</BusinessNameControlTxt>
      <PhoneNum>7606302765</PhoneNum>
      <USAddress>
        <AddressLine1>4850 AVENIDA EMPRESA</AddressLine1>
        <City>OCEANSIDE</City>
        <State>CA</State>
        <ZIPCode>92056</ZIPCode>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MARIA AARHUS</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>7606302765</PhoneNum>
      <SignatureDt>2014-10-10</SignatureDt>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>JEAN L MCKINLEY</PreparerPersonNm>
      <PreparationDt>2015-03-07</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2013</TaxYr>
    <BuildTS>2016-02-25 16:41:14Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="4">
    <IRS990EZ documentId="00000001" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation TransfersPersonalBenefitsContractsDeclaration">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>www.empresaelementary.org</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="00000002" referenceDocumentName="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>103545</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>699</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>0</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>0</MembershipDuesAmt>
      <InvestmentIncomeAmt>276</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <GamingGrossIncomeAmt>0</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="102570" referenceDocumentId="00000003" referenceDocumentName="IRS990ScheduleG">102570</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>47428</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>55142</SpecialEventsNetIncomeLossAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>56117</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>69231</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>100</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>207</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>1055</OtherExpensesTotalAmt>
      <TotalExpensesAmt>70593</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-14476</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>107768</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>93292</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>107768</BOYAmt>
        <EOYAmt>93292</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>107768</BOYAmt>
        <EOYAmt>93292</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>107768</BOYAmt>
        <EOYAmt>93292</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>FUND PERFORMING/VISUAL ART CURRICULUM</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>GRANTS TO FACULTY OR OTHER STAFF FOR PERFORMING/VISUAL ART CURRICULUM COSTS SUCH AS FIELD TRIPS TO PLAYS, EDUCATIONAL AND PERFORMING MUSIC CDS/EQUIPMENT, PLAY COSTUMES AND ART CURRICULUM</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>69231</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>59367</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>59367</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARIA AARHUS</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANNE SHELTON</PersonNm>
        <TitleTxt>EXEC VP</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARTHA FLANAGAN</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CINDY HUFF</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>MARTHA FLANAGAN</PersonNm>
        <USAddress>
          <AddressLine1>4850 AVENIDA EMPRESA</AddressLine1>
          <City>OCEANSIDE</City>
          <State>CA</State>
          <ZIPCode>92056</ZIPCode>
        </USAddress>
        <PhoneNum>7606302765</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
    </IRS990EZ>
    <IRS990ScheduleA documentId="00000002" softwareId="13000178">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <PublicSupportTotal170Amt>0</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <TotalAmt>0</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <PublicSupportCY170Pct>0</PublicSupportCY170Pct>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>100</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1232</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1545</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1500</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>699</CurrentTaxYearAmt>
        <TotalAmt>5076</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>25508</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>103113</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>93160</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>90000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>102570</CurrentTaxYearAmt>
        <TotalAmt>414351</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>25608</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>104345</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>94705</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>91500</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>103269</CurrentTaxYearAmt>
        <TotalAmt>419427</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>419427</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus2YearsAmt>322</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearAmt>276</CurrentTaxYearAmt>
        <TotalAmt>598</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus2YearsAmt>322</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearAmt>276</CurrentTaxYearAmt>
        <TotalAmt>598</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <TotalAmt>420025</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99860</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99910</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00140</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00090</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="00000003">
      <FundraisingEventInformationGrp>
        <NameOfEvent1Amt>AUCTION/FESTIVAL</NameOfEvent1Amt>
        <GrossReceiptsEvent1Amt>21295</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>21295</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>3734</OtherDirectExpensesEvent1Amt>
        <NameOfEvent2Amt>GIFT WRAP</NameOfEvent2Amt>
        <GrossReceiptsEvent2Amt>15460</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>15460</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>7869</OtherDirectExpensesEvent2Amt>
        <GrossReceiptsOtherEventsAmt>17331</GrossReceiptsOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>17331</GrossRevenueOtherEventsAmt>
        <OthDirectExpnssOtherEventsAmt>345</OthDirectExpnssOtherEventsAmt>
        <GrossReceiptsTotalAmt>54086</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>54086</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>11948</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>11948</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>42138</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="00000004" softwareId="13000178">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>PROVIDE MUSIC INSTRUCTION DONATION VUSD DISTRICT 66828. ART PROGRAM GRANTS DONATION VUSD SCHOOL DISTRICT 2403.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>INSURANCE 320. BANK CHARGES 330. CASH DRAW MONEY 380. CT REGISTRATION 25.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>