BALBOA PARK CELEBRATION INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: BALBOA PARK CELEBRATION INC (EIN 45-2843336)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-05-14
IRS object ID: 201411349349306771
Schema version: 2012v2.0
Note: A later return for the same period supersedes this one.
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-05-14T13:51:01-07:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Christy White Acct Corp	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	2727 Camino Del Rio S	AddressLine1
City	San Diego	City
State	CA	State
ZIP Code	92108	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	452843336	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	Balboa Park Celebration Inc	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	BALB	NameControl
Phone	6199804608	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2131 Pan American Plaza	AddressLine1
City	San Diego	City
State	CA	State
ZIP Code	92101	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Patti Roscoe	Name
Title	Secretary	Title
Date Signed	2014-05-14	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Christy White	Name
PTIN	P01297358	PTIN
Phone	6192708222	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Amended Return	X	AmendedReturn
Name Of Principal Officer Person	Ben Clay	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	2131 Pan American Plaza	AddressLine1
City	San Diego	City
State	CA	State
ZIP Code	92101	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	1195576	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
All Affiliates Included	false	AllAffiliatesIncluded
Organization501c3	X	Organization501c3
Web Site	www.balboapark.org\2015	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2011	YearFormation
State Legal Domicile	CA	StateLegalDomicile
Activity Or Mission Description	Balboa Park 2015's purpose is to promote public awareness of the historical, cultural, education, and other significant aspects of Balboa Park in the City of San Diego, California, to support, fund, facilitate, and manage activities that promote the historical, cultural, edcuational, and other resources available at Balboa Park in San Diego, California, including but not limited to managing, funding, and presenting a park wide celebration of the 100th Anniversary of the 1915 exhibition in Balboa Park and for related purposes.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	15	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	13	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	10	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	813882	ContributionsGrantsPriorYear
Contributions Grants Current Year	202484	ContributionsGrantsCurrentYear
Program Service Revenue CY	992993	ProgramServiceRevenueCY
Investment Income Current Year	99	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	813882	TotalRevenuePriorYear
Total Revenue Current Year	1195576	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	300000	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	60000	SalariesEtcPriorYear
Salaries Etc Current Year	205707	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	44289	TotalFundrsngExpCurrentYear
Other Expense Prior Year	303097	OtherExpensePriorYear
Other Expenses Current Year	788256	OtherExpensesCurrentYear
Total Expenses Prior Year	663097	TotalExpensesPriorYear
Total Expenses Current Year	993963	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	150785	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	201613	RevenuesLessExpensesCY
Total Assets BOY	280785	TotalAssetsBOY
Total Assets EOY	733534	TotalAssetsEOY
Total Liabilities BOY	130000	TotalLiabilitiesBOY
Total Liabilities EOY	334856	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	150785	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	398678	NetAssetsOrFundBalancesEOY
Mission Description	Balboa Park 2015's purpose is to promote public awareness of the historical, cultural, education, and other significant aspects of Balboa Park in the City of San Diego, California, to support, fund, facilitate, and manage activities that promote the historical, cultural, edcuational, and other resources available at Balboa Park in San Diego, California, including but not limited to managing, funding, and presenting a park wide celebration of the 100th Anniversary of the 1915 exhibition in Balboa Park and for related purposes.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	778274	Expense
Revenue	992993	Revenue
Description	Facilitate the presentation of the 100th Anniversary of the 1915 exhibition in Balboa Park. BALBOA PARK CELEBRATION, INC. ENGAGED IN EFFORTS TO DEVELOP AN ARRAY OF PROGRAMMING CONCEPTS INCLUDING FOUR SPECTACULARS, CITY-WIDE PROGRAMMING, PARK-WIDE PROGRAMMING, A CENTENNIAL FORUM AND A CELEBRATION PLAZA; CREATE A COMPREHENSIVE MARKETING PLAN TO PROMOTE THE CENTENNIAL; EXECUTE A COMMUNICATIONS AND OUTREACH.	Description
Total Program Service Expense	778274	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	false	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	2	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	0	NumberOfEmployees
Employment Tax Returns Filed	false	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Form990-T Filed	false	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Number Of8282 Filed	0	NumberOf8282Filed
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Filed Lieu1041	false	FiledLieu1041
Licensed More Than One State	false	LicensedMoreThanOneState
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	15	NbrVotingGoverningBodyMembers
Number Independent Voting Members	13	NumberIndependentVotingMembers
Family Or Business Relationship	true	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	CA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	Victor Avina	NamePerson
Telephone Number	6199804608	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	2131 Pan American Plaza	AddressLine1
City	San Diego	City
State	CA	State
ZIP Code	92101	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (14 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Average Hours Per Week RelatedAverageHoursPerWeekRelated	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
Nancy Chase
Director	5.00	0.00	X	0	0	0
Joe Terzi
Director	5.00	0.00	X	0	0	0
Andy Fichthorn
Director	5.00	0.00	X	0	0	0
Denise Carabet
Director	5.00	0.00	X	0	0	0
Don Ings
Director	5.00	0.00	X	0	0	0
Frank Urtasun
Treasurer	5.00	0.00	X	0	0	0	X
Stephen Russell
Director	5.00	0.00	X	0	0	0
Patti Roscoe
Secretary	5.00	0.00	X	0	0	0	X
Patricia McQuater
Director	5.00	0.00	X	0	0	0
Mick Hager
Director	5.00	0.00	X	0	0	0
Ben Clay
co-chair	10.00	0.00	X	0	0	0	X
Nikki Clay
co-chair	10.00	0.00	X	0	0	0	X
Julie Dubick
Current CEO	40.00	0.00		0	0	0	X
MIKE MCDOWELL
FORMER CEO	40.00	0.00		156657	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	156657	TotalReportableCompFromOrg
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	true	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K
All Other Contributions	202484	AllOtherContributions
Total Contributions	202484	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	EVENT PLANNING/PROMOTION	Description
Business Code	713990	BusinessCode
Total Revenue Column	992993	TotalRevenueColumn
Related Or Exempt Function Income	992993	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	992993	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	99	TotalRevenueColumn
Exclusion	$99	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income From Gaming NetIncomeFromGaming

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Field	Value	IRS element (for citing)
Total Other Revenue	0	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1195576	TotalRevenueColumn
Related Or Exempt Function Income	992993	RelatedOrExemptFunctionIncome
Exclusion	$99	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	205707	Total
Program Services	187822	ProgramServices
Management And General	5962	ManagementAndGeneral
Fundraising	11923	Fundraising

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	0	Total

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	0	Total

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	0	Total

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	8747	Total
Management And General	8747	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	46404	Total
Management And General	46404	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	105566	Total
Program Services	104881	ProgramServices
Management And General	685	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	1503	Total
Program Services	69	ProgramServices
Management And General	1434	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	4110	Total
Management And General	4110	ManagementAndGeneral

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	6819	Total
Program Services	6050	ProgramServices
Management And General	769	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	0	Total

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	6884	Total
Program Services	4264	ProgramServices
Management And General	2620	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	0	Total

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	0	Total

Insurance Insurance

Field	Value	IRS element (for citing)
Total	6426	Total
Program Services	275	ProgramServices
Management And General	5601	ManagementAndGeneral
Fundraising	550	Fundraising

Other Expenses OtherExpenses (3 entries)

DescriptionDescription	TotalTotal	Management And GeneralManagementAndGeneral	Program ServicesProgramServices	FundraisingFundraising
Miscellaneous	167	167
program support	10272		10272
contract personnel cost	591358	94901	464641	31816

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	0	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	993963	Total
Program Services	778274	ProgramServices
Management And General	171400	ManagementAndGeneral
Fundraising	44289	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	280785	BOY
EOY	526170	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
EOY	0	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
EOY	180027	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
EOY	0	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
EOY	0	EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
EOY	0	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
EOY	0	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
EOY	6605	EOY

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
EOY	0	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
EOY	20000	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
EOY	732	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	280785	BOY
EOY	733534	EOY

Grants Payable GrantsPayable

Field	Value	IRS element (for citing)
BOY	130000	BOY
EOY	225796	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
EOY	109060	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	130000	BOY
EOY	334856	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	150785	BOY
EOY	398678	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	150785	BOY
EOY	398678	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	280785	BOY
EOY	733534	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	201613	ReconcilationRevenueExpenses
Reconcilation Prior Adjustment	46280	ReconcilationPriorAdjustment
Info In Schedule O Part XII	X	InfoInScheduleOPartXII
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	813882	CurrentTaxYearMinus1Year
Current Tax Year	202484	CurrentTaxYear
Total	1016366	Total

Tax Rev Levied For Org Benefit170 TaxRevLeviedForOrgBenefit170

Field	Value	IRS element (for citing)
Total	0	Total

Value Srvc Fclts Furnished By Govt ValueSrvcFcltsFurnishedByGovt

Field	Value	IRS element (for citing)
Total	0	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	813882	CurrentTaxYearMinus1Year
Current Tax Year	202484	CurrentTaxYear
Total	1016366	Total

Field	Value	IRS element (for citing)
Amounts Subst Contributors Total	106913	AmountsSubstContributorsTotal
Public Support Total170	909453	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year	99	CurrentTaxYear
Total	99	Total

Net UBI NetUBI

Field	Value	IRS element (for citing)
Total	0	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Total	0	Total

Field	Value	IRS element (for citing)
Total Support	1016465	TotalSupport
Gross Receipts From Admissions Etc	992993	GrossReceiptsFromAdmissionsEtc
First5 Years170	X	First5Years170
Public Support Pertcentage170	0.00000	PublicSupportPertcentage170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	1218099	TotRevenueEtcAuditedFinclStmt
Donated Srvc And Use Of Facilities	22523	DonatedSrvcAndUseOfFacilities
Revenue Not Rptd F990	22523	RevenueNotRptdF990
Revenue Subtotal	1195576	RevenueSubtotal
Total Revenue Per Form990	1195576	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	1016485	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	22522	DonatedServicesUseOfFacilities
Expenses Not Rptd F990	22522	ExpensesNotRptdF990
Expenses Subtotal	993963	ExpensesSubtotal
Total Expenses Per Form990	993963	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII

Field	Value	IRS element (for citing)
Identifier	Part X	Identifier
Return Reference	Part X : FIN48 Footnote	ReturnReference
Explanation	It is management's belief that the Organization does not hold any uncertain tax positions that would materially impact the financial statements.	Explanation

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	false	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	false	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	false	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	false	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	false	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException
Rebuttable Presumption Procedure	false	RebuttablePresumptionProcedure

Form990 Schedule J Part II Form990ScheduleJPartII

Field	Value	IRS element (for citing)
Name Person	MIKE MCDOWELL	NamePerson
Title	FORMER CEO	Title
Base Compensation Filing Org	156657	BaseCompensationFilingOrg
Total Compensation Filing Org	156657	TotalCompensationFilingOrg

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Form 990, Part XII, Line 2c	Form 990, Part XII, Line 2: Change of Oversight or Selection Process	The audit committee assumed responsibility over the selection of a firm for a multi-year audit contract. In addition, on an annual basis the audit committee meets with the auditor at the planning phase of the audit and upon issuance of the draft report. The audit committee recommends actions pertaining to the audit to the whole board.
Form 990, Part VI, Line 19	Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	BPCI's governing documents and financial data are available upon request, in conformance with California's nonprofit integrity act and IRS regulations.
Form 990, Part VI, Line 15b	Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees	Contracted personnel are hired in conformance with City of San Diego governmental hiring procedures, which include consideration of multiple bids for contracts of more than $5,000/year and a formal RFP process for contracts of more than $25,000/year.
Form 990, Part VI, Line 15a	Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management	The Foundation utilizes a formal RFP process through which the Board is able to draw market rate information for the position.
Form 990, Part VI, Line 12c	Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts	Officers and directors complete annual statements of independence through which any potential or known conflicts of interest are disclosed.
Form 990, Part VI, Line 11b	Form 990, Part VI, Line 11b: Form 990 Review Process	A draft copy of the 990 is provided to the Board for review prior to acceptance and filing.
Form 990, Part VI, Line 2	Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et	Nikki Clay and Ben Clay, Board Co-chairs, are married to one another.