LIVERMORE VALLEY PERFORMING ARTS CENTER: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- LIVERMORE VALLEY PERFORMING ARTS CENTER (EIN 68-0419182)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-08-11
- IRS object ID
- 201542239349301039
- Schema version
- 2014v5.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-08-11T18:28:04-05:00 | ReturnTs |
| Tax Period End | 2014-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 946214841 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ARMANINO LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 50 W SAN FERNANDO ST 500 | AddressLine1Txt |
| City | SAN JOSE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95113 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 680419182 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIVERMORE VALLEY PERFORMING ARTS CENTER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LIVE | BusinessNameControlTxt |
| Phone | 9253736100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2400 FIRST STREET | AddressLine1Txt |
| City | LIVERMORE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94550 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | HENRY HUFF | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 9253736100 | PhoneNum |
| Signature | 2015-08-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LAWRENCE S KUECHLER | PreparerPersonNm |
| PTIN | P00233621 | PTIN |
| Phone | 4082006400 | PhoneNum |
| Preparation | 2015-08-10 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-04-25 22:37:26Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | HENRY HUFF | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2400 FIRST STREET | AddressLine1Txt |
| City | LIVERMORE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94550 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $25,585,562 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LIVERMOREPERFORMINGARTS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1998 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | TO ESTABLISH AND OPERATE A WORLD-CLASS PERFORMING ARTS CENTER IN THE TRI-VALLEY. | ActivityOrMissionDesc |
| Voting Members Governing Body | 18 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 59 | TotalEmployeeCnt |
| Total Volunteers | 160 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,811,716 | PYContributionsGrantsAmt |
| CY Contributions Grants | $5,986,071 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,313,702 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,489,957 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$8,832,761 | PYInvestmentIncomeAmt |
| CY Investment Income | $11,424,851 | CYInvestmentIncomeAmt |
| PY Other Revenue | $48,527 | PYOtherRevenueAmt |
| CY Other Revenue | $6,422,127 | CYOtherRevenueAmt |
| PY Total Revenue | -$5,658,816 | PYTotalRevenueAmt |
| CY Total Revenue | $25,323,006 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,034,033 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $944,879 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $52,632 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $70,600 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $368,500 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,192,532 | PYOtherExpensesAmt |
| CY Other Expenses | $2,751,522 | CYOtherExpensesAmt |
| PY Total Expenses | $4,279,197 | PYTotalExpensesAmt |
| CY Total Expenses | $3,767,001 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$9,938,013 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $21,556,005 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $21,810,006 | TotalAssetsBOYAmt |
| Total Assets EOY | $23,608,902 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $24,177,963 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,420,854 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$2,367,957 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $19,188,048 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF LVPAC IS TO OFFER A BROAD RANGE OF ARTS OPPORTUNITIES AND EXPERIENCES TO ENGAGE IN OUR DIVERSE COMMUNITY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | Yes (1) | SignificantChangeInd |
| Expense | $2,976,680 | ExpenseAmt |
| Revenue | $1,450,205 | RevenueAmt |
| Desc | LIVERMORE VALLEY PERFOMING ARTS CENTER (LVPAC) OPERATE THE BANKHEAD THEATER SERVES AS HOME FOR MANY OF THE AREA'S FINEST PERFORMING ARTS ORGANIZATIONS. THESE INCLUDE DEL VALLE FINE ARTS, THE LIVERMORE VALLEY OPERA, THE LIVERMORE-AMADOR SYMPHONY, VALLEY DANCE THEATER, TRI-VALLEY REPERTORY THEATER, LIVERMORE SCHOOL OF DANCE, LAMPLIGHTERS MUSIC THEATRE, RAE DOROUGH SPEAKERS SERIES AND THE PACIFIC CHAMBER SYMPHONY. THE BOTHWELL ARTS CENTER AND DOWNTOWN ART STUDIOS FUNCTION AS INCUBATOR SPACES AND PROVIDES STUDIOS, CLASSROOMS, PERFORMANCE, AND REHEARSAL SPACE FOR MANY OF THE CITY'S ARTS ORGANIZATIONS AND ARTISTS.LVPAC PROVIDES THE BANKHEAD ON A RENTAL BASIS TO BOTH RESIDENT AND VISITING PERFORMANCE COMPANIES, AND FUNCTIONS AS A PRESENTER IN ITS OWN RIGHT, BRINGING TO LIVERMORE ARTISTS OF NATIONAL AND INTERNATIONAL STATURE. FINALLY, LVPAC PROVIDES STUDENT MATINEE PERFORMANCES AND ARTISTS' CLASSROOM WORKSHOPS FOR SCHOOL CHILDREN ACROSS THE TRI-VALLEY.DURING 2014, OVER 170 PUBLIC EVENTS TOOK PLACE IN THE BANKHEAD THEATER; MORE THAN 60,000 ATTENDEES ENJOYED PERFORMANCES BY SUCH ATTRACTIONS AS THE LIVERMORE VALLEY OPERA, CALIFORNIA THEATRE CENTER, TRI-VALLEY REPERTORY THEATRE, THE LIVERMORE-AMADOR SYMPHONY, VALLEY DANCE THEATER, THE CAPITOL STEPS, WALLIN' JENNYS, PAULA POUNDSTONE, MENOPAUSE THE MUSICAL, JAKE SHIMABUKURO, AND THE OLATE DOGS. LVPAC AGAIN HOSTED ITS ANNUAL ARTWALK FESTIVAL, WHICH BROUGHT VISITORS TO DOWNTOWN LIVERMORE. A CORNERSTONE OF LIVERMORE'S DOWNTOWN REVITALIZATION, THE LIVERMORE VALLEY PERFORMING ARTS CENTER AND THE BANKHEAD THEATER PLAY A VIBRANT ROLE IN THE CULTURAL AND ECONOMIC LIFE OF THE CITY OF LIVERMORE AND THE SURROUNDING TRI-VALLEY REGION. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $89,690 | ExpenseAmt |
| Revenue | $54,122 | RevenueAmt |
| Desc | LVPAC ALSO OPERATES THE BOTHWELL ARTS CENTER, A MULTI-PURPOSE FACILITY FOR THE SUPPORT OF LOCAL VISUAL AND PERFORMING ARTISTS AND ORGANIZATIONS, UNDER A LEASE AGREEMENT WITH THE LIVERMORE AREA RECREATION AND PARK DISTRICT. THE BOTHWELL ARTS CENTER SERVES AS AN ARTS INCUBATOR, OFFERING AFFORDABLE AND RENTABLE CLASSROOM, REHEARSAL, PERFORMANCE, EVENT AND STUDIO RENTAL SPACE FOR ARTIST, MUSICIANS, THEATRICAL, ACTING, CHORAL, AND OTHER INDIVIDUALS AND GROUPS WITH A CULTURAL ARTS FOCUS. THE DOWNTOWN ARTS STUDIOS, A REFURNISHED COMMERCIAL BUILDING OWNED BY THE CITY OF LIVERMORE, PROVIDES STUDIO SPACE FOR LOCAL VISUAL ARTISTS.10,500 PEOPLE PARTICIPATED IN OR ATTENDED THESE EVENTS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenue | $6,342,606 | RevenueAmt |
| Desc | IN 2011 THE ORGANIZATION STARTED DESIGN WORK FOR A 2,000 SEAT REGIONAL PERFORMING ARTS THEATER. HOWEVER, IN 2012 A MAJOR FUNDING SOURCE FOR THE ORGANIZATION DISSOLVED. THE LOSS OF THIS FUNDING ULTIMATELY MADE IT IMPOSSIBLE FOR THE THEATER TO BE COMPLETED. IN 2014, IN RESPONSE TO THE PROSPECTIVE FUNDING LOSS, LVPAC RESTRUCTURED AND RETIRED ITS EXISTING DEBT, INCLUDING A CANCELLATION OF $7,500,000, OFFSET BY RELATED LEGAL AND CLOSING COST OF $552,487 AND BOND ISSUANCE COST WRITE OFF OF $604,907. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $3,066,370 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | Yes (1) | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | Yes (1) | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (1) | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 15 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 59 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 18 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | REANNA BRADFORD | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9253736100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2400 FIRST STREET | AddressLine1Txt |
| City | LIVERMORE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94550 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (27 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| PHILIP R WENTE | ||||||
| CHAIRMAN | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JOAN K SEPPALA | ||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DENISE WATKINS | ||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| HENRY HUFF FROM 062014 | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MICHAEL BOCCHICCHIO TO 022014 | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JEANETTE KING | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| NANCY BANKHEAD | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL W FABER TO 012014 | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHRIS GRANT TO 042014 | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RO KHANNA TO 082014 | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| STEVE KING | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOSEPH MADDEN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LAYNE MARCEAU | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| THOMAS REITTER TO 122014 | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DONNA WILCOX | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DALE KAYE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| AARON ORTIZ | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JEAN SHULER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DAVE ACKERMAN FROM 082014 | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JUDGE MARK EATON FROM 072014 | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHARLES HARTWIG FROM 072014 | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BARRY RUSSELL FROM 082014 | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LEE YOUNKER FROM 082014 | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SCOTT KENISON FROM 122014 | ||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $5,385 | $0 | $0 | |
| REANNA BRADFORD | ||||||
| FINANCE MANAGER | 40.00 | Yes (X) | $65,408 | $0 | $0 | |
| DAVID HYSLOP TO 092014 | ||||||
| INTERIM EXECUTIVE DIRECTOR | 20.00 | Yes (X) | $98,400 | $0 | $0 | |
| EDUARDO ESTRADA FROM 102014 | ||||||
| INTERIM EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $74,314 | $0 | $129 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $243,507 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $129 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CARR MCCLELLAN INGERSOLL THOMPSON & HORN | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 513 | AddressLine1Txt |
| City | BURLINGAME | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 940110513 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | LEGAL SERVICES | ServicesDesc |
| Compensation | $334,017 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $86,653 | FundraisingAmt |
| Government Grants | $3,255,265 | GovernmentGrantsAmt |
| All Other Contributions | $2,644,153 | AllOtherContributionsAmt |
| Noncash Contributions | $156,126 | NoncashContributionsAmt |
| Total Contributions | $5,986,071 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| THEATER REVENUE | 711110 | $1,435,835 | $1,435,835 |
| BOTHWELL STUDIO | 711110 | $54,122 | $54,122 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,489,957 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,816 | TotalRevenueColumnAmt |
| Exclusion | $11,816 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $17,749 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $17,749 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $17,749 | TotalRevenueColumnAmt |
| Exclusion | $17,749 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $11,413,135 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $100 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$100 | SecuritiesAmt |
| Other | $11,413,135 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,413,035 | TotalRevenueColumnAmt |
| Exclusion | $11,413,035 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $211,896 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $86,653 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $211,896 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $5,000 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $1,000 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,000 | TotalRevenueColumnAmt |
| Exclusion | $4,000 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $92,962 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $49,560 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $43,402 | TotalRevenueColumnAmt |
| Exclusion | $43,402 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| NET CANCELLATION OF DEBT | 900099 | $6,342,606 | $6,342,606 |
| MISC REFUNDS | 900099 | $14,370 | $14,370 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $6,356,976 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,323,006 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,846,933 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $11,490,002 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $145,236 | TotalAmt |
| Program Services | $79,828 | ProgramServicesAmt |
| Management And General | $65,408 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $590,995 | TotalAmt |
| Program Services | $472,378 | ProgramServicesAmt |
| Management And General | $841 | ManagementAndGeneralAmt |
| Fundraising | $117,776 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $137,015 | TotalAmt |
| Program Services | $112,507 | ProgramServicesAmt |
| Management And General | $10,307 | ManagementAndGeneralAmt |
| Fundraising | $14,201 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $71,633 | TotalAmt |
| Program Services | $53,725 | ProgramServicesAmt |
| Management And General | $6,447 | ManagementAndGeneralAmt |
| Fundraising | $11,461 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $98,400 | TotalAmt |
| Program Services | $49,200 | ProgramServicesAmt |
| Management And General | $29,520 | ManagementAndGeneralAmt |
| Fundraising | $19,680 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,145 | TotalAmt |
| Program Services | $47,817 | ProgramServicesAmt |
| Management And General | $58,328 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,472 | TotalAmt |
| Management And General | $47,472 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,600 | TotalAmt |
| Fundraising | $70,600 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $126,808 | TotalAmt |
| Program Services | $29,920 | ProgramServicesAmt |
| Management And General | $61,690 | ManagementAndGeneralAmt |
| Fundraising | $35,198 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $184,246 | TotalAmt |
| Program Services | $184,246 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $209,276 | TotalAmt |
| Program Services | $185,782 | ProgramServicesAmt |
| Management And General | $11,596 | ManagementAndGeneralAmt |
| Fundraising | $11,898 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,037 | TotalAmt |
| Program Services | $62,931 | ProgramServicesAmt |
| Management And General | $5,553 | ManagementAndGeneralAmt |
| Fundraising | $5,553 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $128,642 | TotalAmt |
| Program Services | $123,496 | ProgramServicesAmt |
| Management And General | $2,573 | ManagementAndGeneralAmt |
| Fundraising | $2,573 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,400 | TotalAmt |
| Program Services | $17,715 | ProgramServicesAmt |
| Management And General | $15,722 | ManagementAndGeneralAmt |
| Fundraising | $20,963 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,644 | TotalAmt |
| Program Services | $33,258 | ProgramServicesAmt |
| Management And General | $693 | ManagementAndGeneralAmt |
| Fundraising | $693 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $808,548 | TotalAmt |
| Program Services | $800,214 | ProgramServicesAmt |
| Management And General | $4,167 | ManagementAndGeneralAmt |
| Fundraising | $4,167 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| ARTIST PAYMENTS | $581,686 | $581,686 | ||
| LOAN FEES | $130,573 | $127,309 | $1,554 | $1,710 |
| FACILITY & EQUIPMENT | $79,499 | $79,499 | ||
| BAD DEBT EXPENSE | $52,027 | $52,027 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,119 | TotalAmt |
| Program Services | $24,859 | ProgramServicesAmt |
| Management And General | $10,260 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,767,001 | TotalAmt |
| Program Services | $3,066,370 | ProgramServicesAmt |
| Management And General | $332,131 | ManagementAndGeneralAmt |
| Fundraising | $368,500 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $498,731 | BOYAmt |
| EOY | $325,099 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,920 | BOYAmt |
| EOY | $4,939 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,737,940 | BOYAmt |
| EOY | $1,438,631 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,008 | BOYAmt |
| EOY | $1,980 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,696 | BOYAmt |
| EOY | $28,436 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $24,201,806 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $6,064,979 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,927,944 | BOYAmt |
| EOY | $18,136,827 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $629,767 | BOYAmt |
| EOY | $3,672,990 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,810,006 | BOYAmt |
| EOY | $23,608,902 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $505,227 | BOYAmt |
| EOY | $653,794 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $202,736 | BOYAmt |
| EOY | $308,636 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,470,000 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $125,000 | BOYAmt |
| EOY | $1,135,366 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $875,000 | BOYAmt |
| EOY | $875,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $1,448,058 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,177,963 | BOYAmt |
| EOY | $4,420,854 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$4,725,761 | BOYAmt |
| EOY | $16,948,610 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,617,804 | BOYAmt |
| EOY | $1,499,438 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $740,000 | BOYAmt |
| EOY | $740,000 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$2,367,957 | BOYAmt |
| EOY | $19,188,048 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,810,006 | BOYAmt |
| EOY | $23,608,902 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $21,556,005 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,544,566 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,949,765 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,177,223 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,811,716 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,986,071 | CurrentTaxYearAmt |
| Total | $12,469,341 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,544,566 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,949,765 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,177,223 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,811,716 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,986,071 | CurrentTaxYearAmt |
| Total | $12,469,341 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $2,787,538 | SubstantialContributorsTotAmt |
| Public Support Total170 | $9,681,803 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,887 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $15,901 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $17,712 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $16,363 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $29,565 | CurrentTaxYearAmt |
| Total | $85,428 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $62,881 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,741 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,293 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,904 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,356,976 | CurrentTaxYearAmt |
| Total | $6,440,795 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $18,995,564 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $7,191,916 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.50970 | PublicSupportCY170Pct |
| Public Support PY170 | 0.69780 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $740,000 | OtherCostOrOtherBasisAmt |
| Book Value | $740,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $22,561,245 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,451,370 | DepreciationAmt |
| Book Value | $17,109,875 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $21,729 | OtherCostOrOtherBasisAmt |
| Depreciation | $20,550 | DepreciationAmt |
| Book Value | $1,179 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $151,614 | OtherCostOrOtherBasisAmt |
| Depreciation | $142,027 | DepreciationAmt |
| Book Value | $9,587 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $727,218 | OtherCostOrOtherBasisAmt |
| Depreciation | $451,032 | DepreciationAmt |
| Book Value | $276,186 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $18,136,827 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | STATE OF CALIFORNIA SETTLEMENT RECEIVABLE | Desc |
| Book Value | $3,672,990 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $3,672,990 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PRESENT VALUE OF PURCHASE OPTION | Desc |
| Amt | $1,448,058 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,448,058 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $25,519,152 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $146,586 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $146,586 | RevenueNotReportedAmt |
| Revenue Subtotal | $25,372,566 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$49,560 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$49,560 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $25,323,006 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,963,147 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $146,586 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $49,560 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $196,146 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,767,001 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,767,001 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE 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 CENTER IN THEIR FEDERAL AND STATE EXEMPT ORGANIZATION TAX RETURNS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. THE CENTER'S FILES INFORMATION RETURNS IN THE U.S. FEDERAL JURISDICTION AND STATE OF CALIFORNIA. THE CENTER'S FEDERAL RETURNS FOR THE TAX YEARS 2011 AND BEYOND REMAIN SUBJECT TO POSSIBLE EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE CENTER'S CALIFORNIA RETURNS FOR THE TAX YEARS 2010 AND BEYOND REMAIN SUBJECT TO POSSIBLE EXAMINATION BY THE FRANCHISE TAX BOARD. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | CONCESSIONS EXPENSE -49,560. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | CONCESSIONS EXPENSE 49,560. |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| Phone Solicitations | Yes (X) | PhoneSolicitationsInd |
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Solicitation Of Non Govt Grants | Yes (X) | SolicitationOfNonGovtGrantsInd |
| Solicitation Of Govt Grants | Yes (X) | SolicitationOfGovtGrantsInd |
| Special Fundraising Events | Yes (X) | SpecialFundraisingEventsInd |
| Agrmt Prof Fundraising Acty | Yes (1) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ESSEX & DRAKE FUND RAISING COUNSEL | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1202 UNIVERSITY AVE | AddressLine1Txt |
| City | SAN JOSE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 95126 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | FUNDRAISING CONSULTANTS - SEE PART IV | ActivityTxt |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFundsInd |
| Gross Receipts | $0 | GrossReceiptsAmt |
| Retained By Contractor | $70,600 | RetainedByContractorAmt |
| Net To Organization | $0 | NetToOrganizationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Retained By Contractors | $70,600 | TotalRetainedByContractorsAmt |
| Licensed States | CA | LicensedStatesCd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | LOBSTER CLAMBAKE | Event1Nm |
| Gross Receipts Event1 | $283,901 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $82,873 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $201,028 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $6,668 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $39,503 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $37,181 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $3,000 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $100,041 | OtherDirectExpensesEvent1Amt |
| Event2 | ARTWALK | Event2Nm |
| Gross Receipts Event2 | $12,926 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $2,250 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $10,676 | GrossRevenueEvent2Amt |
| Rent Facility Costs Event2 | $28 | RentFacilityCostsEvent2Amt |
| Food And Beverage Event2 | $123 | FoodAndBeverageEvent2Amt |
| Other Direct Expenses Event2 | $5,177 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 2 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $1,722 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $1,530 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $192 | GrossRevenueOtherEventsAmt |
| Non Cash Prizes Other Events | $363 | NonCashPrizesOtherEventsAmt |
| Rent Fclty Costs Other Events | $875 | RentFcltyCostsOtherEventsAmt |
| Food And Beverage Other Events | $3,833 | FoodAndBeverageOtherEventsAmt |
| Oth Direct Expnss Other Events | $15,104 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $298,549 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $86,653 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $211,896 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $7,031 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $40,406 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $41,137 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $3,000 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $120,322 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $211,896 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $0 | NetIncomeSummaryAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE G, PART I, LINE 2B | FormAndLineReferenceDesc |
| Explanation | ESSEX & DRAKE FUND RAISING COUNSEL PROVIDES ONLY FUNDRAISING CONSULTING TO THE ORGANIZATION. ESSEX & DRAKE FUND RAISING COUNSEL WILL NOT AT ANY TIME SOLICIT FUNDS, ASSETS, OR PROPERTY FOR CHARITABLE PURPOSES AND WILL NOT RECEIVE OR CONTROL FUND, ASSETS, OR PROPERTY SOLICITED FOR CHARITABLE PURPOSES. THEREFORE NO REVENUE WAS DIRECTLY DERIVED AND IDENTIFIABLE FROM THE SERVICE PROVIDED BY ESSEX & DRAKE FUND RAISING COUNSEL. | ExplanationTxt |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (2 entries)
| Relationship With OrgRelationshipWithOrgTxt | Loan PurposeLoanPurposeTxt | Loan To OrganizationLoanToOrganizationInd | Original PrincipalOriginalPrincipalAmt | Balance DueBalanceDueAmt | DefaultDefaultInd | Board Or Committee ApprovalBoardOrCommitteeApprovalInd | Written AgreementWrittenAgreementInd |
|---|---|---|---|---|---|---|---|
| DENISE WATKINS | |||||||
| BOARD VICE PRESIDENT | TO SUPPORT GENERAL OPERATIONS | Yes (X) | $125,000 | $127,764 | 0 | Yes (1) | Yes (1) |
| NANCY BANKHEADFALLON ENTERPRISES | |||||||
| BOARD MEMBER | TO SUPPORT GENERAL OPERATIONS | Yes (X) | $1,000,000 | $1,007,602 | 0 | 0 | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $1,135,366 | TotalBalanceDueAmt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| JOAN SEPPALA | |||
| MEMBER OF THE BOARD | $30,372 | "THE INDEPENDENT", A NEWSPAPER OWNED BY JOAN SEPPALA (PRESIDENT) PROVIDED $30,372 WORTH OF NEWSPAPER ADVERTISEMENTS. | 0 |
| DAVID HYSLOP | |||
| INTERIM EXECUTIVE DIRECTOR | $98,400 | THE CENTER CONTRACTED WITH HYSLOP & ASSOCIATES TO PROVIDE MANAGEMENT SERVICES TO THE ORGANIZATION. DAVID HYSLOP, WHO IS AN EMPLOYEE OF HYSLOP & ASSOCIATES, WORKED AS THE INTERIM EXECUTIVE DIRECTOR FOR THE CENTER. IN TURN THE CENTER PAID HYSLOP & ASSOCIATES FEES FOR SERVICES PROVIDED. TOTAL FEES PAID FOR 2014 WAS $98,400. | 0 |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 2 | ContributionCnt |
| Noncash Contributions Rpt F990 | $34,832 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (3 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | AUCTION ITEMS | 138 | $93,133 | FMV |
| Yes (X) | SPECIAL EVENT SUPPLIES | 3 | $20,969 | COST |
| Yes (X) | SUPPLIES | 7 | $7,192 | COST |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, COLUMN (B): | FormAndLineReferenceDesc |
| Explanation | THE NUMBER OF CONTRIBUTIONS REPRESENTS THE NUMBER OF DONATED ITEMS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 3 | IN 2013 THE ORGANIZATION REMOVED THE REGIONAL THEATER FROM PROGRAM SERVICES DUE TO A LACK OF FUNDING. HOWEVER, IN 2014, THE ORGANIZATION RECEIVED INCOME IN RELATION TO THIS PROGRAM. SEE DESCRIPTION ON 4C. |
| FORM 990, PART VI, SECTION A, LINE 3 | THE CENTER CONTRACTED WITH HYSLOP & ASSOCIATES TO PROVIDE MANAGEMENT SERVICES TO THE ORGANIZATION. DAVID HYSLOP, OF HYSLOP & ASSOCIATES, WORKED AS THE INTERIM EXECUTIVE DIRECTOR FROM JANUARY THROUGH SEPTEMBER 30, 2014. TOTAL FEES PAID TO HYSLOP & ASSOCIATES FOR 2014 WERE $98,400. |
| FORM 990, PART VI, SECTION B, LINE 11 | FORM 990 IS PREPARED BY THE ORGANIZATION'S AUDIT FIRM AND STAFF, REVIEWED BY THE BOARD FINANCE COMMITTEE AND APPROVED BY THE BOARD OF DIRECTORS PRIOR TO SUBMISSION TO THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH DIRECTOR AND OFFICER ANNUALLY SIGNS A STATEMENT THAT AFFIRMS THAT THEY HAVE RECEIVED A COPY OF THE ORGANIZATION'S CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTAND THE POLICY AND WILL COMPLY WITH IT. THE ORGANIZATION'S EXECUTIVE DIRECTOR MONITORS THE ORGANIZATION'S ACTIVITIES AND TRANSACTIONS THAT COME BEFORE THE BOARD FOR ANY POTENTIAL CONFLICT OF INTEREST IN ORDER TO ENSURE COMPLIANCE WITH EXISTING POLICIES. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S CEO, EXECUTIVE DIRECTOR OR TOP MANAGEMENT OFFICIALS REQUIRES COMPARABILITY DATA AND OUTSIDE RESEARCH. THE COMPENSATION IS APPROVED BY THE BOARD. FORMAL REVIEWS FOR THE EXECUTIVE DIRECTOR AND FINANCE MANAGER HAVE NOT BEEN COMPLETED AS YET. |
| FORM 990, PART VI, SECTION C, LINE 19 | LVPAC MAKES ITS GOVERNMENT DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX: | DURING 2014 LVPAC ENTERED INTO A FOUR PARTY AGREEMENT WHEREBY IT WAS ABLE TO RESTRUCTURE AND ELIMINATE ITS BOND DEBT. LPAVC'S BANKHEAD THEATER WAS CONSTRUCTED PURSUANT TO A SERIES OF AGREEMENTS BETWEEN THE CITY OF LIVERMORE, THE REDEVELOPMENT AGENCY OF THE CITY OF LIVERMORE AND LVPAC. THE DEVELOPMENT OF THE BANKHEAD THEATER WAS FINANCED IN 2006 BY HAVING THE CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY ("CSCDA") ISSUE BONDS IN THE AMOUNT OF $23,830,000 ON BEHALF OF LVPAC. THE BALANCE OF THE BONDS AT DECEMBER 31, 2013 WAS $22,470,000. LVPAC ALSO INCURRED CONSTRUCTION COSTS OF $6,619,136 AS OF DECEMBER 31, 2013 FOR THE DESIGN AND DEVELOPMENT OF A 2000-SEAT (REGIONAL) THEATER. TO FINANCE THE PROJECT THROUGH THE REDEVELOPMENT AGENCY, THE CENTER ALSO INCURRED BOND ISSUANCE COSTS OF $2,216,069 AS OF DECEMBER 31, 2013. IN 2012 THE REDEVELOPMENT AGENCIES WERE DISSOLVED BY THE STATE OF CALIFORNIA. THIS DISSOLUTION NEGATIVELY AFFECTED THE DEVELOPMENT AND OPERATION OF THE REGIONAL THEATER AS WELL AS LVPAC'S FINANCIAL PLAN FOR THE OPERATION OF THE BANKHEAD THEATER. THE CENTER FILED LITIGATION AGAINST THE STATE OF CALIFORNIA BUT THE COURT RULED AGAINST LVPAC. IN 2013 LVPAC DETERMINED THAT IT WOULD NOT BE ABLE TO PROCEED WITH THE PROJECT AND FULLY RESERVED THE REGIONAL THEATER ASSETS. IN 2014, FACED WITH THE INABILITY TO PAY OFF THE EXISTING BOND DEBT, LVPAC NEGOTIATED A SETTLEMENT WITH THE BANNK, THAT HAD ISSUED THE LETTER OF CREDIT THAT SUPPORTED THE BOND DEBT, AND THE CITY OF LIVERMORE. DURING THE YEAR ENDED DECEMBER 31, 2014, AS PART OF THIS SETTLEMENT, LVPAC ASSIGNED ALL FUTURE HOST COMMUNITY IMPACT ACCOUNT FEES (HCIAF) TO THE CITY OF LIVERMORE IN EXCHANGE FOR A PAYMENT OF $9,200,000 TOWARDS LVPAC'S BOND DEBT AND TRANSFERRED OWNERSHIP OF THE BANKHEAD THEATER TO THE CITY OF LIVERMORE. IN SEPTEMBER 2014, LVPAC SETTLED ITS LITIGATION WITH THE STATE OF CALIFORNIA AND RECEIVED A GROSS SETTLEMENT OF $3,750,000. ACCORDING TO THE AGREEMENT, LVPAC WILL RECEIVE ESTIMATED PAYMENTS ON THE SETTLEMENT OF $1,500,000 IN EACH OF THE YEARS ENDING DECEMBER 31, 2015 AND DECEMBER 31, 2016 AND $750,000 IN THE YEAR ENDING DECEMBER 31, 2017. |
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