2015-11-11T17:52:07-06:00 2014-12-31 203250475 ESMOND & ASSOCIATES INC 23901 CALABASAS RD 1010 CALABASAS CA 91302 990 2014-01-01 953736454 CHRISTOPHER STREET WEST ASSOCIATION INC CHRI 3239688302 8581 SANTA MONICA BLVD NO 6 WEST HOLLYWOOD CA 900694120 PATTI DILUIGI TREASURER 3104987926 2015-11-09 1 LYNNE LEAVITT CPA P00146565 8186102900 2015-11-09 2014 2016-04-25 22:37:26Z X PATTI DILUIGI 8235 SANTA MONICA BLVD SUITE 302 WEST HOLLYWOOD CA 90046 2362974 0 X WWW.LAPRIDE.ORG X 1976 CA TO PROMOTE THE GOALS OF HUMAN RIGHTS, OUTREACH, EDUCATION, AND THE EQUALITY OF THE GAY, LESBIAN, BISEXUAL AND TRANSGENDER COMMUNITY 14 14 0 175 0 0 711247 992042 1145916 1365748 -8435 2 -8810 -8805 1839918 2348987 0 0 0 0 46473 0 0 0 0 1870011 2400599 1916484 2400599 -76566 -51612 338599 366885 379808 459706 -41209 -92821 X TO PROMOTE THE GOALS OF HUMAN RIGHTS,OUTREACH AND EDUCATION AND THE EQUALITY OF THE LESBIAN, TRANSGENDER, GAY AND BISEXUAL COMMUNITY. PRODUCE THE LOS ANGELES LGBT PRIDE EVENT. 0 0 1700887 1256543 LA PRIDE FESTIVAL: CSW CONTINUES TO EXPAND AND CREATE A FESTIVAL EXPERIENCE THAT OFFERS SOMETHING FOR EVERYONE. THE LA PRIDE FESTIVAL IS AN OPPORTUNITY FOR THE GREATER TLGB COMMUNITY AND ITS ALLIES TO COME TOGETHER IN A SAFE, ACCEPTING ENVIRONMENT THAT IS BOTH EDUCATIONAL AND CELEBRATORY. AS HAS BEEN A STAPLE SINCE THE BEGINNING, OUR NONPROFIT COMMUNITY PARTNERS ARE ABLE TO PROVIDE VITAL INFORMATION TO THE COMMUNITY AT LARGE ON TOPICS THAT INCLUDE EQUAL RIGHTS, HEALTHCARE, AND PROTECTIONS FOR TLGBQ YOUTH AND SUPPORT FOR TLGB SENIORS. OUR NONPROFIT PARTNERS WERE ALSO ABLE TO MEET POTENTIAL DONORS AND VOLUNTEERS. THE FESTIVAL ALSO PROVIDED A SAFE PLACE FOR YOUTH AND THEIR FRIENDS AS WELL AS AN ART AND CULTURE PAVILION TO SHARE OUR HISTORY AND HERITAGE. THE FESTIVAL ALSO HELPS TO BRING IN COMMUNITIES THAT DON'T ALWAYS FEEL INCLUDED BY HOSTING LESBIAN AND TRANSGENDER SPECIFIC PROGRAMS, ENTERTAINERS AND EVENTS. ACADEMY AND GRAMMY AWARD WINNING ARTIST JENNIFER HUDSON BROUGHT DOWN THE HOUSE WITH A POWERFUL PERFORMANCE. 2014 SHOWED A 40% INCREASE IN ATTENDANCE OVER THE 2013 FESTIVAL. 530297 100400 LA PRIDE PARADE: THE 44TH ANNUAL LA PRIDE PARADE CONTINUES TO BE A BEACON OF HOPE AND CELEBRATION FOR THE GREATER TLGB COMMUNITY AND ITS ALLIES. WITH ATTENDANCE WELL IN THE HUNDREDS OF THOUSANDS, THE LA PRIDE PARADE IS THE LARGEST GATHERING OF ITS KIND IN ALL OF SOUTHERN CALIFORNIA. ADDITIONALLY, THE PARADE IS LIVE-STREAMED TO AN INTERNATIONAL AUDIENCE THROUGH MULTIPLE CHANNELS AND PARTNERS. AWARD-WINNING SINGER AND LGBT ADVOCATE DEMI LOVATO WAS NAMED GRAND MARSHALL AND FILMED THE VIDEO FOR HER SELF-EMPOWERMENT SONG, "REALLY DON'T CARE," DURING THE PARADE. THE VIDEO HAS SINCE BEEN VIEWED OVER 100 MILLION TIMES. OTHER CELEBRITIES AS WELL AS NATIONAL, STATE AND LOCAL ELECTED OFFICIALS ALSO PARTICIPATED IN THE PARADE ALONG WITH SUPPORTIVE CORPORATE SPONSORS AND LOCAL BUSINESSES. THE LA PRIDE PARADE OFFERS A FREE COMMUNITY GATHERING UNLIKE ANY OTHER. 4583 LA PRIDE OUTREACH & EDUCATION: IN ADDITION TO PROVIDING PLATFORMS FOR OUR SOCIAL SERVICE PARTNERS DURING THE WEEKEND CELEBRATION, CSW USES ITS ACTIVE AND ENGAGED SOCIAL MEDIA PLATFORMS THROUGHOUT THE YEAR TO EDUCATE AND INFORM ON A WIDE RANGE OF TOPICS THAT AFFECT AND IMPACT THE GREATER TLGB COMMUNITY. ADDITIONALLY, CSW USES ITS GROWING EMAIL DATABASE TO SHARE VITAL INFORMATION ON ISSUES SUCH AS MARRIAGE EQUALITY, HIV/AIDS, TRANSGENDER EDUCATION, SOCIAL SERVICES PROGRAMS, DIVERSITY AND INCLUSION, BULLYING AND MORE. CSW CONTINUED TO SUPPORT MODEL OF PRIDE, A SINGULAR YOUTH EDUCATION EVENT, AS WELL AS THE ANNUAL TRANSGENDER DAY OF REMEMBRANCE IN WEST HOLLYWOOD. CHRISTOPHER STREET WEST SEEKS TO EMPOWER THOSE WHO WISH TO MAKE A DIFFERENCE BY PROMOTING PRIDE IN OURSELVES, EACH OTHER AND IN A DIVERSE FAMILY SPANNING ACROSS GENERATION, RACE, AGE, AND BACKGROUND. WE DO THIS BY ATTENDING AND SUPPORTING OTHER LGBT EVENTS AND ORGANIZATIONS. WE CO-SPONSOR A THANKSGIVING DINNER FOR HIGH RISK TLGB YOUTH, CSW COLLECTS FOOD DURING THE HOLIDAYS FOR LOCAL FAMILIES IN OUR COMMUNITY. CSW WORKS WITH OTHER PRIDE ORGANIZATIONS GLOBALLY TO PROMOTE TLGB RIGHTS AND CREATE SAFE AND ENJOYABLE CELEBRATIONS. 2235767 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 61 0 1 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 1 0 0 0 1 0 0 0 1 1 1 1 0 1 0 0 0 CA X X THE ORGANIZATION 3239698302 8581 SANTA MONICA BLVD PMB 6 WEST HOLLYWOOD CA 900694120 X RODNEY SCOTT DIRECTOR 6.00 X 0 0 0 JASON ROUNDY SECRETARY 12.00 X X 0 0 0 N LEE WADDELL TREASURER 10.00 X X 0 0 0 TOM PARDOE DIRECTOR 8.00 X 0 0 0 OWEN WARD DIRECTOR 6.00 X 0 0 0 MATT PALAZZOLO DIRECTOR 8.00 X 0 0 0 VINCE WONG DIRECTOR 4.00 X 0 0 0 PATTI DILUIGI CO-PRESIDENT 10.00 X X 0 0 0 SUE SEXTON DIRECTOR 4.00 X 0 0 0 STEVE GANZELL CO-PRESIDENT 10.00 X X 0 0 0 KARINA SAMALA DIRECTOR 6.00 X 0 0 0 EDLIN BURIEGA DIRECTOR 4.00 X 0 0 0 MARLON MORALES DIRECTOR 4.00 X 0 0 0 MICHAEL CARRIERE DIRECTOR 2.00 X 0 0 0 0 0 0 0 0 0 0 0 992042 501449 992042 FESTIVAL ADMISSIONS 900099 745523 745523 BEVERAGE SALES 900099 387011 387011 EXHIBITORS FEES 900099 155650 155650 PARADE ENTRY FEES 900099 68400 68400 OTHER EVENT INCOME 900099 9164 9164 1365748 2 2 5182 13987 -8805 -8805 -8805 2348987 1356943 0 2 X 20366 4153 16213 3500 1750 1750 249830 231245 18585 19477 19477 43100 39554 3546 56012 17087 38925 3796 3796 741 741 39476 34220 5256 PARADE PERMITS AND FEES 501449 501449 RENTALS FOR EVENTS 459300 453155 6145 CONTRACT LABOR 353691 332417 21274 PRODUCTION 164757 164757 485104 432707 52397 2400599 2235767 164832 0 20682 96682 10310 10108 15200 5372 8792 41055 0 422270 179539 248152 242731 3200 3200 338599 366885 14296 99376 85512 80330 280000 280000 379808 459706 X 0 0 0 0 -41209 -92821 -41209 -92821 338599 366885 -51612 0 X 0 1 X 0 0 X 222000 264700 295600 300150 490593 1573043 964340 961526 1091305 1145916 1356943 5520030 276620 368490 312319 411097 501499 1870025 1462960 1594716 1699224 1857163 2349035 8963098 0 0 0 8963098 696 914 6287 45053 2 52952 696 914 6287 45053 2 52952 -8312 -8742 -17054 1455344 1586888 1705511 1902216 2349037 8998996 0.99600 0.99650 0.00590 0.00670 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 200000 200000 172311 129735 42576 49959 49804 155 242731 2362974 13987 13987 2348987 0 2348987 2414586 13987 13987 2400599 0 2400599 PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES - RENTS ARE GROSS ON AUDIT AND NET ON RETURN 13,987. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED AGAINST INCOME ON RETURN 13,987. JASON ROUNDY SECRETARY AND BOARD MEMBER UNAUTHORIZED USE OF ORGANIZATIION CREDIT CARD TO PAY PERSONAL EXPENSES X 8792 8792 0 0 0 8792 X PARADE PERMITS/FEES 1 501449 FEES WAIVED BY CITY 0 1 1 PART I, LINE 32B: INDEPENDENT CONTRACTORS SOLICIT SPONSORS TO PROVIDE BOOTHS AT THE FESTIVAL, ADVERTISING REGARDING THE FESTIVAL AND ADDING THEIR LOGO FOR USE IN ADVERTISING. PART I, LINE 33: SMALL NON CASH DONATIONS OF ADVERTISING, USE OF LOGOS AND PROVIDING BOOTHS ARE NOT RECORDED. THE DONATIONS OF HARD COSTS ARE RECORDED. FORM 990, PART VI, SECTION A, LINE 5 THE SECRETARY OF CSW TOOK A PERSONAL LOAN FROM CSW WITHOUT PERMISSION USING A CORPORATE CREDIT CARD. THE LOAN WAS NOT APPROVED BY CSW BOARD OF DIRECTORS AND WAS DISCOVERED BY THE TREASURER. CSW IMMEDIATELY CONSULTED WITH COUNSEL AND THE CPA AND TOOK SWIFT ACTION TO ATTEND TO THIS SERIOUS MATTER. CSW UNDERSTANDS THAT IT IS THE STEWARD OF THE PUBLIC'S CONTRIBUTIONS AND THESE CONTRIBUTIONS SHOULD BE USED FOR THE CHARITABLE PURPOSES FOR WHICH THEY WERE INTENDED. CSW WILL NOT TOLERATE ANY ACTIVITY WHICH CAUSES FUNDS TO BE USED OTHERWISE. CSW HAS ADDRESSED THIS UNAPPROVED LOAN AS OUTLINED BELOW AND IS CONFIDENT THAT FISCAL CONTROLS ARE NOW IN PLACE WHICH WILL PREVENT EVENTS LIKE THIS FROM OCCURRING IN THE FUTURE. -THE CSW BOARD OF DIRECTORS DISMISSED THE SECRETARY. -THE TREASURER OF THE BOARD VOLUNTARILY RESIGNED. -CSW CONSULTED WITH COUNSEL TO RATIFY AND IMPLEMENT MORE STRINGENT FISCAL POLICIES AND PROCEDURES FOR CSW, INCLUDING LOCKING CORPORATE CREDITS INTO A SAFE WHEN THEY ARE NOT IN USE DURING THE YEAR. -CSW WILL HIRE AN ADDITIONAL PART-TIME EMPLOYEE TO PERFORM FINANCIAL AND OVERSIGHT RESPONSIBILITIES OUTLINED IN THE FISCAL POLICIES AND PROCEDURES. -THE CSW BOARD WILL PARTICIPATE IN A BOARD TRAINING WITH A FOCUS ON FISCAL ROLES AND RESPONSIBILITIES OF BOARD MEMBERS. FORM 990, PART VI, SECTION A, LINE 8B CSW'S COMMITTEES MUST RECEIVE BOARD APPROVAL ON ALL FINANCIAL MATTERS AND WHEN ACTING ON BEHALF OF THE ORGANIZATION. MINUTES ARE ONLY TAKEN FOR THE BOARD MEETINGS NONE FOR THE COMMITTEE MEETINGS. FORM 990, PART VI, SECTION B, LINE 11 THE 990 IS REVIEWED BY THE EXECUTIVE BOARD AND FINANCE COMMITTEE; OTHER BOARD MEMBERS WILL EITHER REVIEW BY EMAIL OR AT A BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD DEVELOPMENT COMMITTEE REVIEWS AND MONITORS. FORM 990, PART VI, SECTION B, LINE 15 NO COMPENSATION IS PAID TO ANY OFFICER OR DIRECTOR. FORM 990, PART VI, SECTION C, LINE 18 DOCUMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE: WWW.LAPRIDE.ORG OR BY REQUEST. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G BOOKKEEPING: PROGRAM SERVICE EXPENSES 6,195. MANAGEMENT AND GENERAL EXPENSES 18,585. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 24,780. ENTERTAINERS: PROGRAM SERVICE EXPENSES 225,050. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 225,050. FORM 990, PART IX, LINE 24E LAW ENFORCEMENT SECURITY & MEDICAL: PROGRAM SERVICE EXPENSES 157,019. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 157,019. BEVERAGE: PROGRAM SERVICE EXPENSES 96,425. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 96,425. HOSPITALITY: PROGRAM SERVICE EXPENSES 23,695. MANAGEMENT AND GENERAL EXPENSES 25,024. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 48,719. CONTRIBUTIONS: PROGRAM SERVICE EXPENSES 47,725. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 47,725. BANK & MERCHANT FEES: PROGRAM SERVICE EXPENSES 31,968. MANAGEMENT AND GENERAL EXPENSES 925. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 32,893. AUTOMOTIVE: PROGRAM SERVICE EXPENSES 25,649. MANAGEMENT AND GENERAL EXPENSES 2,546. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 28,195. TELEPHONE & WEBSITE: PROGRAM SERVICE EXPENSES 10,721. MANAGEMENT AND GENERAL EXPENSES 13,691. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 24,412. PRINTING: PROGRAM SERVICE EXPENSES 18,601. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,601. COMMISSIONS: PROGRAM SERVICE EXPENSES 11,050. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,050. COMMUNICATIONS: PROGRAM SERVICE EXPENSES 6,826. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,826. EQUIPMENT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,727. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,727. TAXES, LICENSES & DUES: PROGRAM SERVICE EXPENSES 1,120. MANAGEMENT AND GENERAL EXPENSES 2,031. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,151. CONFERENCES & EDUCATION: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,063. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,063. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 1,908. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,908. POSTAGE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 390. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 390. FORM 990 - BALANCE SHEET CASA DEL SOL, A RESIDENTIAL APARTMENT COMPLEX, IS A RESTRICTED ASSET REPORTED IN THE FIXED ASSET PORTION OF THE BALANCE SHEET. THE PROPERTY IS MANAGED BY AIDS PROJECT LOS ANGELES (APLA, A NON-PROFIT ORGANIZATION) WHO ACTS AS THE LESSEE FOR CHRISTOPHER STREET WEST ASSOCIATION, INC. CSW HOLDS A NOTE WITH THE CA HOUSING REHABILITATION PROJECT, DEPT. OF HOUSING AND COMMUNITY DEVELOPMENT, WHICH RESTRICTS THE TENANTS OF THE PROPERTY TO BE ONLY INDIVIDUALS WHO QUALIFY AS DISABLED, INCLUDING THOSE LIVING WITH HIV/AIDS. CSW HAS A 40 YEAR LEASE WITH APLA WHICH DOES NOT ALLOW THE ORGANIZATION TO SELL THE PROPERTY DURING THE TENURE OF THIS LEASE.