2014-11-12T16:15:41-06:00 2014-06-30 930623286 AKT LLP 5946 PRIESTLY DRIVE SUITE 200 CARLSBAD CA 92008 990 2013-07-01 951696715 SAN DIEGO MUSEUM OF ART SAND 6192327931 PO BOX 122107 SAN DIEGO CA 92112 ROXANA VELASQUEZ EXECUTIVE DIRECTOR 6192327931 2014-11-04 1 ELSA A ROMERO P00485021 7604318440 2014-11-04 2013 2015-11-30 17:44:51Z ROXANA VELASQUEZ PO BOX 122107 SAN DIEGO CA 92112 13992297 0 X WWW.THESANDIEGOMUSEUMOFART.ORG X 1935 CA TO COLLECT, PRESERVE, INTERPRET AND DISPLAY THE FINEST WORKS OF ART FOR THE BROADEST AUDIENCE. 34 34 141 306 34493 8885 4984901 5875404 847263 1031579 1264442 653398 242765 108132 7339371 7668513 0 0 0 0 6036872 5138632 0 1376 873703 7068807 6548902 13105679 11688910 -5766308 -4020397 82443505 89795079 7025737 7261712 75417768 82533367 X TO COLLECT, PRESERVE, INTERPRET AND DISPLAY THE FINEST WORKS OF ART THAT MEN AND WOMEN HAVE CREATED THROUGHOUT TIME FOR THE BENEFIT OF THE BROADEST CONCEIVABLE AUDIENCE. 0 0 3778568 806915 EXHIBITIONS: THE MUSEUM PRESENTED A BROAD RANGE OF EXHIBITIONS DURING THE YEAR. THESE WERE CREATED FROM THE MUSEUM'S OWN COLLECTION, AS WELL AS BORROWED FROM OTHER MUSEUMS AND LENDERS. THE MUSEUM WELCOMED OVER 200,000 VISITORS, INCLUDING OVER 25,000 FREE GUESTS FOR RESIDENT FREE TUESDAYS AND APPROXIMATELY 16,000 STUDENTS. SDMA MOUNTED 6 EXHIBITIONS BOTH FROM ITS PERMANENT COLLECTION AND BORROWED FROM OTHER INSTITUTIONS. 70340 0 COLLECTIONS: THE MUSEUM'S MISSION IS, IN PART TO CARE FOR ITS COLLECTIONS, WHICH INCLUDES MORE THAN 16,000 WORKS OF ART. THE COLLECTION IS THE MUSEUM'S GREATEST ASSET. ITS WORKS OF ART ARE DISPLAYED ON A ROTATING BASIS WITHIN THE MUSEUM AND ARE FREQUENTLY LENT TO OTHER INSTITUTIONS FOR EXHIBITION ELSEWHERE. THE MUSEUM ALSO SEEKS TO ACQUIRE ART WHICH WILL ENHANCE ITS COLLECTION. 1520066 49172 PROGRAMS: THE MUSEUM OFFERS A BROAD RANGE OF PROGRAMMING THROUGHOUT THE YEAR. THESE PROGRAMS INCLUDE MUSICAL PERFORMANCE, FILMS, EDUCATIONAL SEMINARS, TEEN ART CLASSES, SUMMER CAMPS, FAMILY DAYS, AND LECTURES AND SYMPOSIA. IN ADDITION, THE MUSEUM SPONSORED A DOZEN OUTREACH PROGRAMS WITHIN THE COMMUNITY. MORE THAN 25,000 VISITORS PARTICIPATED IN THESE PROGRAMS THROUGHOUT THE YEAR. MANY OF THESE PROGRAMS WERE FREE OF CHARGE OF INCLUDED IN THE PRICE OF ADMISSION. 2418604 400550 OTHER PROGRAM SERVICES: DURING THE FISCAL YEAR ENDED JUNE 30, 2014, SDMA SERVED AN AUDIENCE OF MORE THAN 200,000 VISITORS FROM LOCAL, REGIONAL, NATIONAL AND INTERNATIONAL AUDIENCES. THE MUSEUM PRODUCED THREE ISSUES OF ITS MEMBER'S MAGAZINE AND SEVERAL EXHIBITION RELATED BROCHURES. THE MUSEUM WAS SUPPORTED BY APPROXIMATELY 8,700 MEMBERS DURING THE YEAR. 2418604 400550 7787578 1 1 0 0 0 0 0 1 0 1 1 1 0 0 1 1 1 0 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 104 0 1 141 1 1 1 0 0 0 0 1 1 0 0 0 0 X 34 34 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X DONNA DOMINIAK 6192327931 PO BOX 122107 SAN DIEGO CA 92112 FRANK ROGOZIENSKI PRESIDENT 1.00 X X 0 0 0 HARVEY WHITE VICE-PRESIDENT 1.00 X X 0 0 0 KEN WIDDER VICE-PRESIDENT 1.00 X X 0 0 0 LISA HELLERICH VICE-PRESIDENT 1.00 X X 0 0 0 PETER DRAKE TREASURER 1.00 X X 0 0 0 RANA SAMPSON SECRETARY 1.00 X X 0 0 0 ROBERT HAYES PRESIDENT ELECT 1.00 X 0 0 0 SARAH MARSH-REBELO ASSISTANT SECRETARY 1.00 X 0 0 0 ADRIAN MARINEZ TRUSTEE 1.00 X 0 0 0 ANNE OTTERSON TRUSTEE 1.00 X 0 0 0 CAROL STENSRUD LAZIER TRUSTEE 1.00 X 0 0 0 DANA BALDWIN TRUSTEE 1.00 X 0 0 0 DOLORES CLARK TRUSTEE 1.00 X 0 0 0 ELIAS SACAL TRUSTEE 1.00 X 0 0 0 ELLEN WHELAN TRUSTEE 1.00 X 0 0 0 EUGENE MITCH MITCHELL TRUSTEE 1.00 X 0 0 0 KATY DESSENT TRUSTEE 1.00 X 0 0 0 KEVIN KINSELLA TRUSTEE 1.00 X 0 0 0 LINDA MOORE TRUSTEE 1.00 X 0 0 0 LOIS ROON TRUSTEE 1.00 X 0 0 0 LOWELL POTIKER TRUSTEE 1.00 X 0 0 0 MARTHA DENNIS TRUSTEE 1.00 X 0 0 0 MAURICE KAWASHIMA TRUSTEE 1.00 X 0 0 0 MELINDA WOODELL TRUSTEE 1.00 X 0 0 0 PAUL MOSHER TRUSTEE 1.00 X 0 0 0 ROBERT BRUNING TRUSTEE 1.00 X 0 0 0 SALLY B THORNTON TRUSTEE 1.00 X 0 0 0 SUSANNA FLASTER TRUSTEE 1.00 X 0 0 0 TAFFIN RAY TRUSTEE 1.00 X 0 0 0 TONI BLOOMBERG TRUSTEE 1.00 X 0 0 0 VALERIE COOPER TRUSTEE 1.00 X 0 0 0 WEBSTER KINNAIRD TRUSTEE 1.00 X 0 0 0 DOUG TRIBBLE TRUSTEE 1.00 X 0 0 0 DOUG CARLSON ASSISTANT TREASURER 1.00 X 0 0 0 DIETER FENKART-FROESCHL CHIEF OPERATING OFFICER 40.00 X 32880 0 3376 ROXANA VELASQUEZ EXECUTIVE DIRECTOR 40.00 X 301004 0 23903 KATHERINE MCDONALD DD - EXTERNAL AFFAIRS 40.00 X 208714 0 12281 SANDRA BENITO DD - EDUCATION 40.00 X 167627 0 19185 RENEE FRICKE DIRECTOR OF DEVELOPMENT 40.00 X 133905 0 14250 844130 0 72995 4 0 1 0 ALLIED BARTON SECURITY SERVICES PO BOX 828854 PHILADELPHIA PA 19182 SECURITY SERVICES 398851 THE IDEA BRAND 444 WEST BEECH ST 4TH FLOOR SAN DIEGO CA 92101 MARKETING 360145 DPR CONSTRUCTION 5010 SHOREHAM PLACE SAN DIEGO CA 92122 GENERAL CONTRACTING 317705 AO REED & CO 4777 RUFFNER STREET SAN DIEGO CA 92186 REPAIR SERVICES 180014 BALBOA PARK ONLINE COLLABORATIVE 2131 PAN AMERICAN PLAZA SAN DIEGO CA 92101 IT SERVICES/VIDEO PRODUCTION 162641 5 1033410 884907 379050 3578037 268823 5875404 ADMISSIONS 712110 596916 596916 TRAVELING EXHIBITIONS 712110 210000 210000 OTHER RELATED INCOME 712110 175491 175491 CONCERTS/EDUCATION 712110 49172 49172 1031579 415721 415721 240863 0 240863 240863 34493 206370 5880000 5642323 237677 237677 237677 109735 884907 467524 -357789 -357789 438995 213937 225058 225058 7668513 1256637 34493 501979 X 872078 460242 247458 164378 3342800 1874510 1039053 429237 105682 52070 35977 17635 523798 313529 153031 57238 294274 165429 90928 37917 50168 50168 38250 38250 1376 1376 416859 416859 1206241 868888 283265 54088 574486 562150 345 11991 229295 174409 22300 32586 35802 1050 34752 589460 554087 28875 6498 79047 27329 44289 7429 6602 4943 1524 135 6202 5931 201 70 680555 643101 29855 7599 331703 297429 24488 9786 INCOME TAXES 2631 0 2631 0 FEES AND HONORARIUMS 1090238 1050105 32221 7912 REPAIRS/MAINTENANCE 265710 12491 252966 253 EQUIPMENT/RENTAL/SMALL 218294 126005 89754 2535 727359 593880 108439 25040 11688910 7787578 3027629 873703 279401 981343 1851223 2074246 420580 604146 317156 239202 185664 226371 72413 32876 15708440 9000328 6181435 6708112 10540070 1045493 62457760 77753554 137803 129736 82443505 89795079 1140672 1444787 2835 3030 182230 113895 5700000 5700000 7025737 7261712 X 54088558 58877922 10333764 12018169 10995446 11637276 75417768 82533367 82443505 89795079 X -4020397 10943139 192857 X 0 1 X 1 0 X 3377464 4553737 3992837 4984901 5875404 22784343 3377464 4553737 3992837 4984901 5875404 22784343 1361267 21423076 1059426 1122082 836439 1136198 656584 4810729 10174 15292 25466 27620538 7573351 0.77560 0.77380 X SCHEDULE A, PART IV, LIST OF UNUSUAL GRANTS: DESCRIPTION: DATE: 06/15/12 AMOUNT: 7233000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 0 68106925 551910 11681993 6046641 395515 73898672 61150434 13641610 6311622 373497 68106925 65870565 118876 4461583 377424 61150434 55890772 634500 13348229 3582178 420758 65870565 52040092 2000 7091749 3150000 93069 55890772 0.69890 0.15750 0.14360 0 0 3378554 3120747 257807 11556984 5725086 5831898 361104 154495 206609 411798 411798 6708112 POOLED INVESTMENT PARTNERSHIPS 12953803 F MUTUAL FUNDS 64799751 F 77753554 DEMAND CERTIFICATES 5700000 5700000 X 18999540 10943139 144366 660381 11747886 7251654 416859 416859 7668513 11883941 144366 467524 611890 11272051 416859 416859 11688910 PART III, LINE 1A: COLLECTIONS: THE MUSEUM MAINTAINS COLLECTIONS OF ART THAT ARE SIGNIFICANT IN RELATION TO ITS TOTAL ASSETS. COLLECTION ITEMS ACQUIRED EITHER THROUGH PURCHASE OR DONATION ARE NOT CAPITALIZED OR RECOGNIZED AS REVENUES OR GAINS PROVIDED THAT SUCH DONATIONS ARE ADDED TO COLLECTIONS AND ARE HELD FOR PUBLIC EXHIBITION, EDUCATION, OR RESEARCH IN FURTHERANCE OF PUBLIC SERVICE RATHER THAN FINANCIAL GAIN; ARE PROTECTED, KEPT UNENCUMBERED, CARED FOR, AND PRESERVED; AND ARE SUBJECT TO A POLICY THAT REQUIRES THE PROCEEDS FROM SALES OF COLLECTION ITEMS TO BE USED TO ACQUIRE OTHER ITEMS FOR COLLECTIONS. PURCHASES OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN UNRESTRICTED NET ASSETS IF PURCHASED WITH UNRESTRICTED ASSETS AND AS DECREASES IN TEMPORARILY RESTRICTED NET ASSETS IF PURCHASED WITH DONOR-RESTRICTED ASSETS. PROCEEDS FROM DEACCESSIONS OR INSURANCE RECOVERIES ARE REFLECTED IN THE STATEMENTS OF ACTIVITIES BASED ON THE ABSENCE OR EXISTENCE AND NATURE OF DONOR-IMPOSED RESTRICTIONS. THE MUSEUM EMPLOYS CURATORS TO ENSURE THAT THE COLLECTIONS ARE PROTECTED AND PRESERVED. PART V, LINE 4: THE ENDOWMENT FUNDS ARE USED TO HELP FUND OPERATIONS AND FOR ART ACQUISITION. PART X, LINE 2: THE ORGANIZATION FOLLOWS ACCOUNTING STANDARDS GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA RELATED TO THE RECOGNITION OF UNCERTAIN TAX POSITIONS. THE ORGANIZATION RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE STATEMENT OF ACTIVITIES WHEN APPLICABLE. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS AT JUNE 30, 2014. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF SPECIAL EVENTS 467,524. CHANGE IN CHARITABLE REMAINDER TRUSTS 192,857. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF SPECIAL EVENTS 467,524. NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES PROGRAM SERVICES EXHIBITION FEES, EXHIBITION LOAN FEES 2816 CENTRAL AMERICA AND THE CARIBBEAN PROGRAM SERVICES ART ACQUISITION 15000 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM PROGRAM SERVICES EXHIBITION FEES, FLIGHT REIMBURSEMENTS, VIDEO SCREENING FEES, STORE MERCHANDISE 57848 0 0 0 0 0 0 75664 0 75664 0 0 0 0 0 0 ART ALIVE 994642 884907 109735 143525 323999 994642 884907 109735 143525 323999 467524 -357789 X X X X X 0 0 0 0 0 0 0 0 0 ROXANA VELASQUEZ EXECUTIVE DIRECTOR 301004 0 0 0 0 0 10703 0 13200 0 324907 0 0 0 KATHERINE MCDONALD DD - EXTERNAL AFFAIRS 208714 0 0 0 0 0 7331 0 4950 0 220995 0 0 0 SANDRA BENITO DD - EDUCATION 167627 0 0 0 0 0 5985 0 13200 0 186812 0 0 0 X 73 SEE STATEMENT X 15 161705 FAIR MARKET VALUE X CATERING 5 75325 FAIR MARKET VALUE X FLOWERS 2 31793 FAIR MARKET VALUE 0 1 1 PART I, LINE 32B: THE ORGANIZATIONS BROKERAGE FIRM SELLS SHARES OF STOCKS RECEIVED AS NON-CASH CONTRIBUTIONS. PART I, LINE 33: WORKS OF ART WERE REPORTED AT ZERO VALUE ON FORM 990 PART VIII, STATEMENT OF REVENUE, LINE 1G, PER GAAP THE MUSEUM DID NOT CAPITALIZE ITS COLLECTIONS, AS ALLOWED UNDER SFAS116. FORM 990, PART VI, SECTION B, LINE 11 THE AUDIT COMMITTEE REVIEWS AND APPROVES THE ORGANIZATION'S FORM 990 (INCLUDING ALL PERTINENT SCHEDULES). A FINAL COPY OF THE FORM 990 IS GIVEN TO THE ENTIRE BOARD OF DIRECTORS BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE MUSEUM HAS A CONFLICT OF INTEREST POLICY AS SECTION 3.3 OF ITS POLICY MANUAL AND WITHIN ITS CODE OF ETHICS. ALL NEW HIRES ARE GIVEN A COPY OF THE POLICY MANUAL AND CODE OF ETHICS AS PART OF THE ORIENTATION PROCESS AND ALL MUST SIGN AN ACKNOWLEDGEMENT FORM UPON RECEIPT OF THESE DOCUMENTS. FURTHER, THE MUSEUM IMPLEMENTED AN ANNUAL DISCLOSURE PRACTICE; EMPLOYEES ARE ASKED TO COMPLETE AN UPDATED CONFLICT OF INTEREST FORM EACH YEAR. TRUSTEES ARE ASKED TO COMPLETE A CONFLICT OF INTEREST FORM AT THE BEGINNING OF EACH BOARD YEAR. FORM 990, PART VI, SECTION B, LINE 15 THE MUSEUM HAS A COMPENSATION AND BENEFITS COMMITTEE THAT REVIEWS AND APPROVES COMPENSATION PACKAGES EACH YEAR IN ADVANCE OF APPROVAL OF THE BUDGET. THIS COMMITTEE IS COMPRISED OF BOARD MEMBERS, WHO DO NOT HAVE ANY CONFLICT OF INTEREST IN THIS MATTER. TO ASSESS COMPENSATION LEVELS AND DETERMINE IF THEY ARE COMPETITIVE AND NOT EXCESSIVE, THE COMMITTEE EXAMINES COMPENSATION DATA FROM COMPARABLE INSTITUTIONS, INCLUDING BUT NOT LIMITED TO OTHER 501(C)(3) ORGANIZATIONS IN THE REGION, REGIONAL FOR-PROFIT COMPENSATION STATISTICS, AND COMPENSATION REPORTS REGARDING THE MUSEUM INDUSTRY IN GENERAL. THE COMMITTEE PREPARES AND KEEPS MINUTES OF ALL DELIBERATIONS. FORM 990, PART VI, SECTION C, LINE 19 THE ANNUAL AUDITED FINANCIAL STATEMENTS AND THE 990/990-T ARE AVAILABLE ON THE WEBSITE AND ARE MAILED UPON REQUEST. OTHER DOCUMENTS ARE NOT POSTED FOR PUBLIC ACCESS. FORM 990, PART IX, LINE 11G CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 524,023. MANAGEMENT AND GENERAL EXPENSES 186,738. FUNDRAISING EXPENSES 53,940. TOTAL EXPENSES 764,701. TEMPORARY LABOR: PROGRAM SERVICE EXPENSES 344,865. MANAGEMENT AND GENERAL EXPENSES 96,527. FUNDRAISING EXPENSES 148. TOTAL EXPENSES 441,540. FORM 990, PART IX, LINE 24E SUPPLIES/MATERIALS: PROGRAM SERVICE EXPENSES 135,769. MANAGEMENT AND GENERAL EXPENSES 65,463. FUNDRAISING EXPENSES 7,374. TOTAL EXPENSES 208,606. CATERING/ENTERTAINMENT: PROGRAM SERVICE EXPENSES 124,029. MANAGEMENT AND GENERAL EXPENSES 11,264. FUNDRAISING EXPENSES 10,777. TOTAL EXPENSES 146,070. OTHER EXPENSES: PROGRAM SERVICE EXPENSES 72,796. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 72,796. FREIGHT: PROGRAM SERVICE EXPENSES 72,688. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 72,688. CONSERVATION/BINDING/CATALOGS/BOOKS: PROGRAM SERVICE EXPENSES 67,113. MANAGEMENT AND GENERAL EXPENSES 352. FUNDRAISING EXPENSES 2,090. TOTAL EXPENSES 69,555. GRAPHICS/PHOTOGRAPHS/SLIDES/AUDIO VISUAL: PROGRAM SERVICE EXPENSES 59,313. MANAGEMENT AND GENERAL EXPENSES 169. FUNDRAISING EXPENSES 2,433. TOTAL EXPENSES 61,915. CREDIT CARD FEES: PROGRAM SERVICE EXPENSES 47,100. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 47,100. DUES AND SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 7,197. MANAGEMENT AND GENERAL EXPENSES 31,191. FUNDRAISING EXPENSES 2,366. TOTAL EXPENSES 40,754. ART ACQUISITIONS: PROGRAM SERVICE EXPENSES 7,875. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,875. FORM 990, PART XI, LINE 9: CHANGE IN CHARITABLE REMAINDER TRUSTS 192,857.