2015-02-16T09:40:07-08:00 2014-06-30 Lance Soll & Lunghard LLP 203 N Brea Blvd Ste 203 Brea CA 928214056 990 2013-07-01 330646517 CALIFORNIA CENTER FOR THE ARTS ESCONDIDO FOUNDATION CALI 7608394138 340 N ESCONDIDO BLVD ESCONDIDO CA 92025 JERRY VANLEEUWEN Executive Dir. 2015-02-16 true RICHARD K KIKUCHI CPA P01395163 7146720022 X 2013 2016-03-07 17:11:31Z 4693450 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. 7 7 243 105 81471 -1200523 2018901 1991944 133709 257210 0 1300645 1165129 3453255 3414283 0 0 1968535 2104248 0 180266 1434819 1640344 3403354 3744592 49901 -330309 1275700 1086394 490412 569905 785288 516489 DEVELOPMENT IN THE COMMUNITY OF PERFORMING AND VISUAL ARTS AND ART EDUCATION. false false 1359725 1166063 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. 469042 Art Education: An estimated 16,500 students, teachers, and patrons participated in art education programs at the Center. Students from over 60 area schools participated in Center Art Education Programs. These programs include "Center Stage: Performances for Youth (K-12)" with 6,500 attendees; 326 teachers were served at our "Educator's Night Out" hosted at the Center and professional development workshops; 1,057 children were served through our Art-in-Action programming; and over 900 students were served through our school outreach program "My Story"; 1,364 students and families participated in family art activities at Second Saturday and community events. 1828767 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 55 0 true 243 true true false false false false false false 0 false false false false false false false false false false X 7 7 false false false false true false false true true false false false true true true true false true false false X X GARY POOR 7608394184 340 N ESCONDIDO BLVD ESCONDIDO CA 92025 KAREN JOBE Chairman 2.00 0.00 X 0 0 0 CHRISTIN HODOUS Vice Chairman 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 CYNTHIA WEIR Secretary 2.00 0.00 X 0 0 0 BOB WILL Member 2.00 0.00 X 0 0 0 JERRY VAN LEEUWEN CEO 40.00 0.00 X 104615 0 0 104615 1 false false false 0 1280 1589360 401304 1991944 TICKET SALES 257210 257210 257210 0 0 0 1391071 463641 927430 927430 18577 908853 0 1280 2700 -2700 -2700 0 946493 812826 133667 62894 70773 MISCELLANEOUS 106732 106732 106732 3414283 106732 81471 1234136 0 0 0 0 209230 104615 104615 0 1895018 804675 992495 97848 0 0 0 0 0 0 0 0 0 361013 258824 77801 24388 33500 29913 3090 497 0 0 0 0 11407 8796 1409 1202 0 0 0 0 7172 5622 1550 17217 17217 REPAIRS AND MAINTENANCE 329025 157103 153938 17984 UTILITIES 300610 63692 211387 25531 TELEPHONE 155752 155353 352 47 CONTRACT SERVICES 140699 76999 63672 28 283949 163175 108033 12741 3744592 1828767 1735559 180266 0 999692 700040 7540 300 63954 115106 0 0 0 22844 23348 59055 66638 779974 707465 14162 72509 0 0 0 0 108453 108453 1275700 1086394 167067 162804 323345 407101 490412 569905 X 587532 299033 153761 173461 43995 43995 785288 516489 1275700 1086394 X -330309 3764150 -3702640 X false true X true false X 4868815 2489570 1421657 2018898 1991944 12790884 0 3310000 3310000 3310000 3764150 3764150 17458300 8178815 5799570 4731657 5783048 5756094 30249184 0 30249184 752178 593342 845178 977210 908853 4076761 0 159324 -40978 61259 78954 106732 365291 34691236 1109105 0.87200 0.88040 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X false 773066 12198 70369 855633 713751 59315 773066 757752 -44001 713751 137276 620476 85999 137276 137276 false true true 1989 1989 777985 705476 72509 72509 CHARITABLE REMAINDER 108453 108453 ACCRUED COMPENSATED ABSENCES 79806 UNEARNED REVENUE 327295 407101 X 8454900 3764150 1276467 5040617 3414283 3414283 8723699 3402992 1576115 4979107 3744592 3744592 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 2010, 2011, 2012, and 2013 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 2009, 2010, 2011, 2012, and 2013 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 $463641 SALES COGS $812826 Part XII, Line 2d: Other expenses and losses per audited F/S RENTAL EXPENSES $463641 SALES COGS $812826 UNRELATED BUSINESS EXPENSES $299648 SPECIAL EVENT EXPENSE $0 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 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 = -$3402992 Other Changes In Net Assets Or Fund Balances - Other Decreases EXCESS UBI EXPENSES = -$299648 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 false false false false false false false false false false false false false false false false false false