2014-05-14T11:13:00-05:00 2013-06-30 680037990 GILBERT ASSOCIATES INC 2880 GATEWAY OAKS DR STE 100 SACRAMENTO CA 95833 990 2012-07-01 942552486 CROCKER ART MUSEUM ASSOCIATION CROC 9168087000 216 O STREET SACRAMENTO CA 95814 RHEA BRUNNER 9168087000 2014-05-09 1 LINDA D GEERY P00364484 9166466464 2012 2015-11-30 17:44:51Z LIAL JONES 216 O STREET SACRAMENTO CA 95814 13411788 0 X WWW.CROCKERARTMUSEUM.ORG X 1885 CA MAINTAIN ART MUSEUM FOR PUBLIC BENEFIT 26 25 85 325 32105 12070 3827196 5248797 2604328 1437750 7708 24245 1102272 5816717 7541504 12527509 736645 574885 0 0 2867739 3051108 0 0 1724976 3261110 3771288 6865494 7397281 676010 5130228 20855336 19668160 17798230 11522794 3057106 8145366 X THE CROCKER ART MUSEUM IS DEDICATED TO PROMOTING AN AWARENESS AND ENTHUSIASM FOR HUMAN EXPERIENCE THROUGH ART. WE MEASURE OUR SUCCESS BY OUR ABILITY TO ENRICH THE INTELLECTUAL AND CULTURAL LIFE OF THE COMMUNITIES WE SERVE. 0 0 858549 737754 THE MUSEUM SERVED OVER 286,000 PEOPLE THROUGH ONSITE VISITATION AND OTHER PROGRAMS. 1533693 2421 10 OF THE 14 SPECIAL EXHIBITIONS HELD WERE CREATED BY OUR CURATORIAL STAFF AND 5 CATALOGUES OUR CURATORS WROTE OR CONTRIBUTED TO WERE PUBLISHED. $436,133 WAS SPENT TO ADD 387 WORKS OF ART TO THE PERMANENT COLLECTION, ENABLING THE MUSEUM TO PRESERVE A LASTING LEGACY FOR THE FUTURE. 1363375 574885 371489 FACILITY IMPROVEMENTS, MAINTENANCE, AND RENTAL OF 1868 PURPOSE BUILT MUSEUM DESIGNATED AS A LANDMARK BUILDING BY THE AMERICAN INSTITUTE OF ARCHITECTS AND LATER ADDITIONS. PAID DEBT SERVICE AND NEW CONSTRUCTION COSTS AS WELL AS DESIGN REFINEMENT COSTS ON A 125,000 SQUARE FOOT ADDITION TO THE CROCKER ART MUSEUM, THE NEW MUSEUM OPENED TO THE PUBLIC IN 2010.THE EXPANDED FACILITY GREATLY IMPROVES MUSEUM OPERATIONS AND THE VISITOR EXPERIENCE. 1063602 737428 THE MUSEUM OFFERED AUDIENCES, OF ALL BACKGROUNDS AND AGES, THE OPPORTUNITY TO LOOK AT, RESPOND TO, AND THINK ABOUT ART THROUGH EDUCATIONAL PROGRAMS INSPIRED BY THE MUSEUM'S COLLECTIONS, SPECIAL EXHIBITIONS, AND CONTEMPORARY ISSUES. THE MUSEUM CREATED PROGRAMS FOR ADULT, YOUTH, FAMILY, AND SCHOOL-BASED AUDIENCES, INCLUDING BUT NOT LIMITED TO STUDIO ART CLASSES, FILM AND LECTURE SERIES, FESTIVALS, FAMILY PROGRAMS, TEACHER TRAINING, SCHOOL TOURS AND OUTREACH. THE MUSEUM'S EDUCATIONAL SERVICES INCLUDED THE OPERATION OF THE ART ARK, A MOBILE ART CENTER FOR SCHOOL-AGED YOUTH AND TOT LAND, A SPECIAL CREATIVE SPACE FOR FAMILIES WITH CHILDREN FIVE AND UNDER. SOLD ART CATALOGUES AND OTHER EDUCATIONAL MATERIALS TO FOSTER AN INTEREST IN ART. 1063602 737428 4819219 1 1 0 0 0 0 0 1 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 0 0 0 1 114 0 1 85 1 1 1 0 0 0 0 1 1 0 0 0 0 X 26 25 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X DAVID SEPAROVICH 9168087000 216 O STREET SACRAMENTO CA 95814 STEVE MILLS 10.00 10.00 X X 0 0 0 MARC SUSSMAN 10.00 X X 0 0 0 DAVID TOWNSEND 10.00 X X 0 0 0 GARRY MAISEL 10.00 X X 0 0 0 RHEA BRUNNER 10.00 X X 0 0 0 CHRIS ANN BACHTEL 10.00 X 0 0 0 MELZA BARR 10.00 X 0 0 0 MARGO REID BROWN 10.00 X 0 0 0 SHARON ANAPOLSKY 10.00 X 0 0 0 JIM DEERINGER 10.00 X 0 0 0 CECILIA DELURY 10.00 X 0 0 0 FELIX FERNANDEZ 10.00 X 0 0 0 MICHAEL GENOVESE 10.00 10.00 X 0 0 0 RANDY GETZ 10.00 10.00 X 0 0 0 MICHELLE KUO HARRIS 10.00 X 0 0 0 KAREN HIMICK 10.00 X 0 0 0 SANDRA JONES 10.00 X 0 0 0 HORACIO MENDEZ 10.00 10.00 X 0 0 0 TERI NIELLO 10.00 X 0 0 0 JOE RODOTA 10.00 X 0 0 0 PAM SALTENBERGER 10.00 X 0 0 0 BOB SCARLETT 10.00 10.00 X 0 0 0 JON STEVENSON 10.00 X 0 0 0 CELESTINE SYPHAX 10.00 X 0 0 0 JULIE TEEL 10.00 X 0 0 0 DENISE TIMMONS 10.00 X 0 0 0 SANDY BURTON YASSO 10.00 X 0 0 0 LIAL JONES 45.00 5.00 X 248012 0 17066 DAVID SEPAROVICH 45.00 5.00 X 90047 0 8035 RANDY ROBERTS 45.00 X 115163 0 9820 SCOTT SHIELDS 45.00 X 116492 0 9842 LINDA FARLEY 45.00 X 118565 0 5627 688279 0 50390 4 0 1 0 MURPHY AUSTIN ADAMS SCHOENFELD LLP 304 S STREET SACRAMENTO CA 95812 LEGAL 108736 1 1607475 580489 316290 41753 2702790 480080 5248797 ADMISSIONS 900099 730457 730457 PROGRAM FEES 900099 707293 707293 1437750 24203 24203 302287 302245 42 42 42 315655 580489 295658 19997 5040 14957 724783 286376 438407 411342 27065 FORGIVENESS OF DEBT 900099 4999888 4999888 PARKING 812930 243107 243107 CAFE REVENUE 722210 115318 115318 5358313 12527509 1849092 32105 5397515 574885 574885 395887 102375 191137 102375 2255198 1604402 315957 334839 45591 31540 8746 5305 136412 100254 14128 22030 218020 148604 37696 31720 11454 11454 33246 33246 344612 266154 73702 4756 127377 127377 1218411 946976 49054 222381 18332 18112 220 24722 21918 819 1985 44926 31451 10696 2779 24907 7317 17590 4000 4000 95347 55559 32209 7579 BAD DEBT 921330 921330 ART ACQUISITION 436133 436133 EXHIBITION FEES 266766 263148 3618 CONSERVATION EXPENSE 20845 20845 178880 62169 52814 63897 7397281 4819219 853086 1724976 294747 174350 5036450 5892837 14078568 12031340 103540 128516 119077 91098 305642 154136 0 18 917312 1195865 20855336 19668160 714125 453299 97853 109495 16936252 10910000 50000 50000 17798230 11522794 X 1954649 3611843 1102457 4533523 3057106 8145366 20855336 19668160 X 5130228 -41968 X X 0 1 X 1 0 X 6733583 14791400 7533713 5284514 5248797 39592007 6733583 14791400 7533713 5284514 5248797 39592007 13038664 26553343 275545 189802 51448 11989 24203 552987 2905 2486 9514 12591 12070 39566 40184560 16076385 0.66080 0.45230 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X X EDUCATION 0 7011841 1136469 705433 332897 37016 8483830 7013067 293107 68768 329286 33815 7011841 6314848 37243 1048384 353020 34388 7013067 5649500 164828 908528 374587 33421 6314848 6800069 63982 -826892 373486 14173 5649500 0.20510 0.65730 0.13760 0 1 1 0 CHARITABLE REMAINDER TRUST ASSET 72069 BUILDING LOAN RESERVE 818796 PROPERTY HELD FOR SALE 305000 1195865 DUE TO TRUST 50000 50000 X PART III, LINE 1A: THE COLLECTION IS THE PROPERTY OF THE CITY HELD IN TRUST. ACCORDINGLY, ALL WORKS OF ART ARE EXPENSED WHEN PURCHASED, AND THE PROCEEDS FROM DEACCESSIONS ARE REPORTED AS TEMPORARILY RESTRICTED FOR THE PURCHASE OF ART. DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ANNUAL DISTRIBUTION IS USED TO SUPPORT THE OPERATIONS OF THE CROCKER ART MUSEUM AS WELL AS FUND ART ACQUISITION AND OTHER DONOR RESTRICTED PURPOSES. ALL ENDOWMENTS ARE HELD BY THE CROCKER ART MUSEUM FOUNDATION. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE ASSOCIATION HAS APPLIED THE ACCOUNTING PRINCIPLES RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT THERE IS NO MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. PART III: OWNERSHIP OF WORKS OF ART PURCHASED BY THE CROCKER ART MUSEUM ASSOCIATION (CAMA) ARE TRANSFERRED TO THE CITY OF SACRAMENTO AND ARE HELD IN TRUST. THEREFORE CAMA DOES NOT CAPITALIZE OR OWN THE WORKS OF ART DISPLAYED IN THE MUSEUM. CROCKER BALL 544222 446350 97872 51909 11176 110997 ART AUCTION 351922 134139 217783 41896 5264 74416 896144 580489 315655 93805 16440 185413 295658 19997 1 CITY OF SACRAMENTO 915 I STREET SACRAMENTO CA 95814 946000410 CITY GOVERNMENT 574885 RENOVATION OF MUSEUM 1 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE GRANT TO THE CITY OF SACRAMENTO IS FOR INTEREST ON DEBT AND OTHER EXPENSES RELATED TO EXPANSION AND RENOVATION OF THE CROCKER ART MUSEUM, A CITY OF SACRAMENTO OWNED FACILITY. X X X X X 0 0 0 0 0 0 0 0 0 LIAL JONES 248012 0 0 0 0 0 11238 0 5828 0 265078 0 0 0 GARRY MAISEL BOARD MEMBER 154256 HEALTH INSURANCE OF $154,256 WAS PAID BY CROCKER ART MUSEUM ASSOCIATION (CAMA) TO WESTERN HEALTH ADVANTAGE FOR CAMA EMPLOYEES' HEALTH INSURANCE. MR. MAISEL IS PRESIDENT AND CEO OF WESTERN HEALTH ADVANTAGE AND A BOARD MEMBER TO CAMA. 0 X 375 $0 VALUE PER GAAP X 16582 FMV X 15 267245 FMV X 1 165000 FMV X PRINTING 1 1875 FMV X FOOD - CATERING 9 15895 FMV X ART PREP SUPPLIES 1 320 FMV X FURNITURE 1 904 FMV X BOOK 1 700 FMV X FOOD 1 370 FMV X TICKETS TO OPERA 1 188 FMV X JEWELRY 1 7500 FMV X TRIP 1 2500 FMV X FLOWERS 1 1001 FMV 26 0 1 0 NON REPORTING OF REVENUE: PART I, LINE 33: PER GAAP, SINCE CAMA IS ADDING DONATED ART TO THE COLLECTION, CAMA CAN VALUE IT AT $0. ALSO, CAMA THEN TRANSFERS OWNERSHIP OF THE ART TO THE CITY OF SACRAMENTO, WHICH HOLDS IT IN TRUST AND ALSO CARRIES IT AT $0 ON THEIR BALANCE SHEET FOR THE SAME REASON. FORM 990, PART VI, SECTION A, LINE 1 THERE IS AN EXECUTIVE COMMITTEE (COMPRISED OF ALL THE OFFICERS OF THE CORPORATION, AND THE CHAIRS OF EACH STANDING COMMITTEE, EXCEPT FOR THE MUSEUM DIRECTOR AND THE CHAIR OF THE AUDIT COMMITTEE) THAT THE GOVERNING BODY CAN DELEGATE AUTHORITY TO ACT ON ITS BEHALF. THE BOARD CAN EITHER DELEGATE ADVANCE AUTHORITY FOR THE COMMITTEE TO ACT ON AN ISSUE OR THE COMMITTEE CAN MAKE AN EMERGENCY DECISION AS LONG AS THEY REPORT BACK TO THE BOARD. FORM 990, PART VI, SECTION A, LINE 4 IN ARTICLE IV (BOARD OF DIRECTORS): 1. SECTION 4 (ELECTION AND TERM OF OFFICE OF DIRECTORS) ELIMINATES PARAGRAPHS RELATED TO TRANSITION IN BOARD TERMS, AS THESE PROVISIONS WERE ENACTED WHEN THE CAMA AND CAMF BOARD WERE RESTRUCTURING AND ARE NOW OUTDATED. 2. SECTION 11 (QUORUM) QUORUM PROVISIONS FOR THE FULL BOARD WERE CHANGED FROM ONE THIRD, TO A MAJORITY, UNLESS THE ARTICLES OF INCORPORATION, THE BYLAWS, OR NONPROFIT CORPORATIONS LAW REQUIRES A GREATER NUMBER. ADDED THAT THE QUORUM FOR COMMITTEES ALSO IS A MAJORITY. IN ARTICLE V (COMMITTEES): 3. SECTION 2 (COMMITTEE SELECTION, ATTENDANCE, AND VOTING) CLARIFIES THE MINIMUM BOARD COMMITTEE SIZE (THREE). 4. SECTION 3 (STANDING COMMITTEES) STATES THAT THE EXECUTIVE COMMITTEE HAS RESPONSIBILITY FOR LONG RANGE PLANNING AND FOR EVALUATING THE MUSEUM DIRECTOR'S PERFORMANCE AND RECOMMENDING COMPENSATION CHANGES, AND REQUIRES THAT ALL DECISIONS MADE BY THE EXECUTIVE COMMITTEE BE REPORTED TO THE BOARD NO LATER THAN THE NEXT REGULARLY SCHEDULED MEETING; APPOINTS THE TREASURER AS CHAIR OF THE FINANCE COMMITTEE; FOR THE GOVERNANCE COMMITTEE, STATES THAT ITS ROLE IN NOMINATING BOARD CANDIDATES INCLUDES CANDIDATE CULTIVATION AND DELETES RESPONSIBILITY FOR LONG RANGE PLANNING. 5. SECTION 5 (AUDIT COMMITTEE) ADDS THE PAST PRESIDENTS OF CAMA AND CAMF TO THE AUDIT COMMITTEE. IN ARTICLE VI (OFFICERS): 6. SECTION 1 (OFFICERS) ADDS THE IMMEDIATE PAST PRESIDENT AS AN OFFICER OF THE CORPORATION; SECTION 2 (ELECTION) ADDS THE PAST PRESIDENT TO THE DISCUSSION ON ELECTIONS (EXCLUDES THE PAST PRESIDENT FROM THE ONE YEAR ANNUAL TERM PROVISIONS); A NEW SECTION 10 (PAST PRESIDENT) DESCRIBES THE PAST PRESIDENT'S FUNCTION (INCLUDING SERVING ON THE AUDIT COMMITTEE) AND TERM OF OFFICE. 7. SECTION 9 (TREASURER) STATES THAT THE TREASURER CHAIRS THE FINANCE COMMITTEE. 8. SECTION 11 (MUSEUM DIRECTOR) TRANSFERS RESPONSIBILITY FOR ANNUAL PERFORMANCE EVALUATIONS OF THE DIRECTOR FROM GOVERNANCE COMMITTEE TO EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 11 THE AUDIT COMMITTEE WILL REVIEW AND APPROVE THE 990 AND THEN IT WILL BE PROVIDED TO THE BOARD BEFORE BEING FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, DIRECTORS, AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE CONFLICTS WHEN THEY FIRST START AND THERE IS A REQUIREMENT THAT THEY UPDATE THAT INFORMATION WHENEVER CHANGES OCCUR. UNDER A NEW CONFLICT OF INTEREST POLICY APPROVED IN JANUARY 2013, BOARD MEMBERS MUST COMPLETE A NEW DISCLOSURE ANNUALLY, BUT THIS DOES NOT APPLY TO STAFF - STAFF ARE STILL EXPECTED TO DISCLOSE CHANGES WHEN THEY OCCUR. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE HAS RESPONSIBILITY FOR EVALUATING THE MUSEUM DIRECTOR'S PERFORMANCE AND RECOMMENDING COMPENSATION CHANGES TO THE BOARD OF DIRECTORS ANNUALLY. THE BOARD OF DIRECTORS SHALL REVIEW AND APPROVE THE COMPENSATION PACKAGE OF THE DIRECTOR OF FINANCE, WHEN THE POSITION IS HIRED OR WHEN THE COMPENSATION IS MODIFIED, UNLESS THE MODIFICATION APPLIES TO SUBSTANTIALLY ALL OF THE EMPLOYEES OF THE MUSEUM OR AT LEAST SUBSTANTIALLY ALL OF THE EMPLOYEES IN A SENIOR MANAGEMENT ROLE OR IN A SIMILAR PAY RANGE. FORM 990, PART VI, SECTION C, LINE 19 CAMA'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF CHARITABLE REMAINDER TRUST ASSETS -41,968. FORM 990, PART XII, LINE 2C: NEITHER THE PROCESS FOR OVERSIGHT OF THE FINANCIAL STATMENT AUDIT NOR THE PROCESS FOR SELECTION OF AN INDEPENDENT ACCOUNTANT CHANGED FROM THE PRIOR YEAR. CROCKER MUSEUM HOLDINGS LLC 216 O STREET SACRAMENTO CA 95814 202873013 HOLDING TITLE FOR CROCKER ART MUSEUM ASSOCIATION CA 165000 305000 CROCKER ART MUSEUM ASSOCIATION CROCKER ART MUSEUM FOUNDATION 216 O STREET SACRAMENTO CA 95814 680037663 FOUNDATION CA 501(C)(3) LINE 11A, I NONE 0 0 0 1 0 0 0 0 0 0 0 0 1 1 1 1 0 1 0 0