FOUNDATION FOR THE PERFORMING ARTS CENTER: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: FOUNDATION FOR THE PERFORMING ARTS CENTER (EIN 77-0129605)
Tax period: 2024-07-01 to 2025-06-30
Filed: 2025-12-11
IRS object ID: 202513459349301566
Schema version: 2024v5.2
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 I
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-12-11T18:02:24-06:00	ReturnTs
Tax Period End	2025-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	262350873	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CALIBER AUDIT & ATTEST LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	805 AEROVISTA PLACE SUITE 103	AddressLine1Txt
City	SAN LUIS OBISPO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	93401	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	770129605	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FOUNDATION FOR THE PERFORMING ARTS	BusinessNameLine1Txt
Business Name Line2	CENTER	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	FOUN	BusinessNameControlTxt
Phone	8055415401	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1137	AddressLine1Txt
City	SAN LUIS OBISPO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	93406	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	RON REGIER	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	8055415401	PhoneNum
Signature	2025-11-21	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	KIMBERLYN SPILLER CPA	PreparerPersonNm
PTIN	P01491937	PTIN
Phone	8058880242	PhoneNum

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	RON REGIER	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1137	AddressLine1Txt
City	SAN LUIS OBISPO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	93406	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$966,800	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.FPACSLO.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1986	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE AND PROMOTE AN EXTRAORDINARY AND ACCESSIBLE CENTER FOR THE PERFORMING ARTS THAT ELEVATES THE ARTS IN OUR COMMUNITY. TOGETHER FOUNDATION MEMBERS, WITH OUR PARTNERS, THE CITY OF SAN LUIS OBISPO AND CAL POLY, PROVIDE MORE THAN HALF OF THE CENTER'S $3.1 MILLION BUDGET. THESE CONTRIBUTIONS KEEP THE HALL ACCESSIBLE AND AFFORDABLE AND:1) BRING 9,000 CHILDREN TO SCHOOL ADMISSION-FREE SCHOOL MATINEES;2) PROVIDE LOCAL ARTS GROUPS WITH A 75% DISCOUNT ON CENTER RENTAL RATES;3) GIVE THE OPPORTUNITY TO 6,000 YOUNG ARTISTS WHO HAD A CHANCE TO PERFORM ON A WORLD-CLASS STAGE; AND4) KEEP THE CENTER LIKE-NEW AND STATE-OF-THE-ART	ActivityOrMissionDesc
Voting Members Governing Body	10	VotingMembersGoverningBodyCnt
Voting Members Independent	10	VotingMembersIndependentCnt
Total Employee	4	TotalEmployeeCnt
Total Volunteers	13	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$460,811	PYContributionsGrantsAmt
CY Contributions Grants	$729,346	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$235,717	PYInvestmentIncomeAmt
CY Investment Income	$237,454	CYInvestmentIncomeAmt
PY Other Revenue	$2,848	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$699,376	PYTotalRevenueAmt
CY Total Revenue	$966,800	CYTotalRevenueAmt
PY Grants And Similar Paid	$783,248	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$412,094	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$368,158	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$321,918	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$80,914	CYTotalFundraisingExpenseAmt
PY Other Expenses	$438,697	PYOtherExpensesAmt
CY Other Expenses	$425,304	CYOtherExpensesAmt
PY Total Expenses	$1,590,103	PYTotalExpensesAmt
CY Total Expenses	$1,159,316	CYTotalExpensesAmt
PY Revenues Less Expenses	-$890,727	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$192,516	CYRevenuesLessExpensesAmt
Total Assets BOY	$8,814,362	TotalAssetsBOYAmt
Total Assets EOY	$9,445,432	TotalAssetsEOYAmt
Total Liabilities BOY	$112,362	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$75,073	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$8,702,000	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$9,370,359	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE AND PROMOTE AN EXTRAORDINARY AND ACCESSIBLE CENTER FOR THE PERFORMING ARTS THAT ELEVATES THE ARTS IN OUR COMMUNITY.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$700,554	ExpenseAmt
Grant	$412,094	GrantAmt
Desc	CENTER OPERATIONS - AMOUNTS PAID ON BEHALF OF SAN LUIS OBISPO PERFORMING ARTS CENTER FOR PROGRAM EXPENSES, CENTER OPERATION EXPENSES, INTEREST EXPENSE, FURNISHINGS AND EQUIPMENT PURCHASES.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$100,000	ExpenseAmt
Desc	ARTS SEASON - AMOUNTS PAID TO THE CAL POLY ARTS PROGRAM TO SPONSOR THEIR PERFORMING ARTS SEASON WHICH PROVIDES A BROAD PROGRAM OF HIGH QUALITY PROFESSIONAL TOURING PERFORMANCES, EXHIBITIONS AND SPEAKING ENGAGEMENTS, WHILE ALSO ASSISTING WITH EDUCATIONAL NEEDS OF STUDENTS THROUGH VARIOUS ARTIST-IN-RESIDENCY ACTIVITIES AND OFF-CAMPUS SCHOOL OUTREACH EVENTS.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$90,000	ExpenseAmt
Desc	SCHOOL MATINEE - AMOUNTS TO SUPPORT THE SCHOOL MATINEE PROGRAM WHICH GIVES THOUSANDS OF LOCAL CHILDREN FROM ALL LOCAL PUBLIC, PRIVATE AND HOME SCHOOLS THE OPPORTUNITY TO ATTEND EDUCATIONAL, LIVE ARTS PERFORMANCES AT THE PAC EVERY SCHOOL YEAR.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$890,554	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
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	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	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	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	6	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	4	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	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	10	GoverningBodyVotingMembersCnt
Independent Voting Member	10	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	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	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RON REGIER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8055415401	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	755 SANTA ROSA STREET SUITE 310	AddressLine1Txt
City	SAN LUIS OBISPO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	93401	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
TOM STRAIT
PRESIDENT	8.00	Yes (X)	Yes (X)	$0	$0	$0
MORGEN HOULIS
TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
STACY SULLIVAN
SECRETARY	1.00	Yes (X)	Yes (X)	$0	$0	$0
CHASE MARTIN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
BRITTANY COUCH
DIRECTOR	1.00	Yes (X)		$0	$0	$0
ASHLEY WILKEN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
LAUREN BUTLER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
CINDY VILLA
DIRECTOR	1.00	Yes (X)		$0	$0	$0
SKYLAR STUCK
DIRECTOR	1.00	Yes (X)		$0	$0	$0
CLAUDE SWAIN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
KRISTIN HOOVER
EXECUTIVE DIRECTOR	52.00		Yes (X)	$161,993	$0	$16,000

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$161,993	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$16,000	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Government Grants	$109,327	GovernmentGrantsAmt
All Other Contributions	$620,019	AllOtherContributionsAmt
Noncash Contributions	$936	NoncashContributionsAmt
Total Contributions	$729,346	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$237,454	TotalRevenueColumnAmt
Exclusion	$237,454	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$966,800	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$237,454	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$412,094	TotalAmt
Program Services	$412,094	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$161,993	TotalAmt
Program Services	$97,196	ProgramServicesAmt
Management And General	$56,697	ManagementAndGeneralAmt
Fundraising	$8,100	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$115,260	TotalAmt
Program Services	$69,156	ProgramServicesAmt
Management And General	$40,341	ManagementAndGeneralAmt
Fundraising	$5,763	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$7,329	TotalAmt
Program Services	$4,398	ProgramServicesAmt
Management And General	$2,565	ManagementAndGeneralAmt
Fundraising	$366	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$15,449	TotalAmt
Program Services	$9,270	ProgramServicesAmt
Management And General	$5,407	ManagementAndGeneralAmt
Fundraising	$772	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$21,887	TotalAmt
Program Services	$13,132	ProgramServicesAmt
Management And General	$7,661	ManagementAndGeneralAmt
Fundraising	$1,094	FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$7,219	TotalAmt
Program Services	$4,331	ProgramServicesAmt
Management And General	$2,527	ManagementAndGeneralAmt
Fundraising	$361	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$3,337	TotalAmt
Management And General	$3,003	ManagementAndGeneralAmt
Fundraising	$334	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$39,330	TotalAmt
Program Services	$2,253	ProgramServicesAmt
Management And General	$33,332	ManagementAndGeneralAmt
Fundraising	$3,745	FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$30,000	TotalAmt
Program Services	$30,000	ProgramServicesAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$1,796	TotalAmt
Fundraising	$1,796	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$13,309	TotalAmt
Program Services	$7,986	ProgramServicesAmt
Management And General	$4,658	ManagementAndGeneralAmt
Fundraising	$665	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$15,438	TotalAmt
Program Services	$5,269	ProgramServicesAmt
Management And General	$3,074	ManagementAndGeneralAmt
Fundraising	$7,095	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$24,000	TotalAmt
Program Services	$14,400	ProgramServicesAmt
Management And General	$8,400	ManagementAndGeneralAmt
Fundraising	$1,200	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$3,337	TotalAmt
Program Services	$2,002	ProgramServicesAmt
Management And General	$1,168	ManagementAndGeneralAmt
Fundraising	$167	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$11,137	TotalAmt
Program Services	$6,682	ProgramServicesAmt
Management And General	$3,898	ManagementAndGeneralAmt
Fundraising	$557	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$43	TotalAmt
Program Services	$26	ProgramServicesAmt
Management And General	$15	ManagementAndGeneralAmt
Fundraising	$2	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$30,213	TotalAmt
Program Services	$18,128	ProgramServicesAmt
Management And General	$10,574	ManagementAndGeneralAmt
Fundraising	$1,511	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$4,260	TotalAmt
Program Services	$2,556	ProgramServicesAmt
Management And General	$1,491	ManagementAndGeneralAmt
Fundraising	$213	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	FundraisingFundraisingAmt	Management And GeneralManagementAndGeneralAmt
PAC - ARTS SEASON SPONS	$100,000	$100,000
PAC - SCHOOL MATINEE PR	$90,000	$90,000
COMMUNITY EVENTS & RECE	$40,566		$40,566
DUES & SUBSCRIPTIONS	$6,866		$4,806	$2,060

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,453	TotalAmt
Program Services	$1,675	ProgramServicesAmt
Management And General	$977	ManagementAndGeneralAmt
Fundraising	$1,801	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,159,316	TotalAmt
Program Services	$890,554	ProgramServicesAmt
Management And General	$187,848	ManagementAndGeneralAmt
Fundraising	$80,914	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$194,486	BOYAmt
EOY	$244,775	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$309,900	BOYAmt
EOY	$250,837	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$5,804	BOYAmt
EOY	$35,422	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$6,953	BOYAmt
EOY	$4,904	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$153,816	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$144,915	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$39,113	BOYAmt
EOY	$8,901	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$8,063,230	BOYAmt
EOY	$8,724,416	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$194,876	BOYAmt
EOY	$176,177	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$8,814,362	BOYAmt
EOY	$9,445,432	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$55,165	BOYAmt
EOY	$40,072	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$57,197	BOYAmt
EOY	$35,001	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$112,362	BOYAmt
EOY	$75,073	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$500,366	BOYAmt
EOY	$348,056	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$8,201,634	BOYAmt
EOY	$9,022,303	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$8,702,000	BOYAmt
EOY	$9,370,359	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$8,814,362	BOYAmt
EOY	$9,445,432	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$192,516	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$860,875	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
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	$923,273	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$623,580	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,468,446	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$670,045	CurrentTaxYearMinus1YearAmt
Current Tax Year	$729,346	CurrentTaxYearAmt
Total	$4,414,690	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$923,273	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$623,580	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,468,446	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$670,045	CurrentTaxYearMinus1YearAmt
Current Tax Year	$729,346	CurrentTaxYearAmt
Total	$4,414,690	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$777,011	SubstantialContributorsTotAmt
Public Support Total170	$3,637,679	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,824,282	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$181,733	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$162,894	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$235,717	CurrentTaxYearMinus1YearAmt
Current Tax Year	$237,454	CurrentTaxYearAmt
Total	$2,642,080	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$51,570	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$44,100	CurrentTaxYearMinus3YearsAmt
Total	$95,670	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$7,152,440	TotalSupportAmt
Public Support CY170	0.50860	PublicSupportCY170Pct
Public Support PY170	0.50110	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

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$8,063,230	BeginningYearBalanceAmt
Investment Earnings Or Losses	$1,049,989	InvestmentEarningsOrLossesAmt
Other Expenditures	-$233,786	OtherExpendituresAmt
End Year Balance	$8,879,433	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$7,531,164	BeginningYearBalanceAmt
Investment Earnings Or Losses	$1,019,472	InvestmentEarningsOrLossesAmt
Other Expenditures	-$487,406	OtherExpendituresAmt
End Year Balance	$8,063,230	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$6,787,402	BeginningYearBalanceAmt
Investment Earnings Or Losses	$1,205,041	InvestmentEarningsOrLossesAmt
Other Expenditures	-$461,279	OtherExpendituresAmt
End Year Balance	$7,531,164	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$8,005,204	BeginningYearBalanceAmt
Investment Earnings Or Losses	-$1,080,988	InvestmentEarningsOrLossesAmt
Other Expenditures	-$136,814	OtherExpendituresAmt
End Year Balance	$6,787,402	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$6,274,937	BeginningYearBalanceAmt
Investment Earnings Or Losses	$1,824,282	InvestmentEarningsOrLossesAmt
Other Expenditures	-$94,015	OtherExpendituresAmt
End Year Balance	$8,005,204	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Prmnnt Endowment Balance EOY	1.00000	PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$17,816	OtherCostOrOtherBasisAmt
Depreciation	$8,915	DepreciationAmt
Book Value	$8,901	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$136,000	OtherCostOrOtherBasisAmt
Depreciation	$136,000	DepreciationAmt
Book Value	$0	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$8,901	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	LEASE LIABILITY	Desc
Amt	$35,001	Amt

Field	Value	IRS element (for citing)
Total Liability	$35,001	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$1,841,800	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$860,875	NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts	$44,125	DonatedServicesAndUseFcltsAmt
Other Revenue	-$30,000	OtherRevenueAmt
Revenue Not Reported	$875,000	RevenueNotReportedAmt
Revenue Subtotal	$966,800	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$966,800	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,173,441	TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts	$44,125	DonatedServicesUseFcltsAmt
Other Expenses Included	-$30,000	OtherExpensesIncludedAmt
Expenses Not Reported	$14,125	ExpensesNotReportedAmt
Expenses Subtotal	$1,159,316	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$1,159,316	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART X, LINE 2:	THE FOUNDATION'S ACTIVITIES ARE GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA FRANCHISE TAX CODE. SINCE THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAX LIABILITY, NO PROVISION IS MADE FOR CURRENT OR DEFERRED INCOME TAX EXPENSE. THE ORGANIZATION IS NOT A PRIVATE FOUNDATION. MANAGEMENT IS NOT AWARE OF ANY TRANSACTIONS THAT WOULD IMPACT THE ORGANIZATION'S TAX-EXEMPT STATUS. FOR THE YEAR ENDED JUNE 30, 2025, MANAGEMENT OF THE ORGANIZATION IS NOT AWARE OF ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE ACCOUNTED FOR IN THE FINANCIAL STATEMENTS UNDER THE PRINCIPLES OF THE INCOME TAXES TOPIC OF THE FASB (ASC). THE ORGANIZATION RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE. ALL TAX EXEMPT ENTITIES ARE SUBJECT TO REVIEW AND AUDIT BY FEDERAL, STATE AND OTHER APPLICABLE AGENCIES. SUCH AGENCIES MAY REVIEW THE TAXABILITY OF UNRELATED BUSINESS INCOME, OR THE QUALIFICATION OF THE TAX-EXEMPT ENTITY UNDER THE INTERNAL REVENUE CODE AND APPLICABLE STATE STATUTES.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	INVESTMENT MANAGEMENT FEES NET WITH REVENUE FOR FINANCIAL STATEMENTS
PART XII, LINE 2D - OTHER ADJUSTMENTS:	INVESTMENT MANAGEMENT FEES NET WITH REVENUE FOR FINANCIAL STATEMENTS

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	0	GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CAL POLY CORPORATION	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1 GRAND AVENUE BUILDING 15	AddressLine1Txt
City	SAN LUIS OBISPO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	93407	ZIPCd

Field	Value	IRS element (for citing)
Recipient EIN	951648180	RecipientEIN
IRC Section	501(C)(3)	IRCSectionDesc
Cash Grant	$412,094	CashGrantAmt
Non Cash Assistance	$0	NonCashAssistanceAmt
Valuation Method Used	N/A	ValuationMethodUsedDesc
Non Cash Assistance	N/A	NonCashAssistanceDesc
Purpose Of Grant	CENTER OPERATIONS, ARTS SEASON, STUDENT MATINEE	PurposeOfGrantTxt

Field	Value	IRS element (for citing)
Total501c3 Org	1	Total501c3OrgCnt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	KRISTIN HOOVER	PersonNm
Title	EXECUTIVE DIRECTOR	TitleTxt
Base Compensation Filing Org	$151,993	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$10,000	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$16,000	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$0	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$177,993	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	FORM 990 REVIEW PROCESS FOUNDATION'S EXECUTIVE OFFICER AND BOARD OF DIRECTORS REVIEW TAX RETURN PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	EACH EMPLOYEE, BOARD MEMBER AND ALL COMMITTEE MEMBERS COMPLETE AND SIGN A WRITTEN CONFLICT OF INTEREST STATEMENT. EXECUTIVE BOARD REVIEWS CONFLICT OF INTEREST STATEMENTS
FORM 990, PART VI, SECTION B, LINE 15A	THE BOARD CHAIR, WITH INPUT FROM THE BOARD OF DIRECTORS, PREPARES AND PROVIDES AN ANNUAL PERFORMANCE REVIEW. COMPENSATION HAS BEEN MERIT BASED, DRIVEN BY PERFORMANCE.
FORM 990, PART VI, SECTION C, LINE 19	PUBLIC INFORMATION IS AVAILABLE UPON REQUEST
FORM 990, PART XI, LINE 2C, FINANCIAL STATEMENTS AND REPORTING:	THE OVERSIGHT PROCESS BY THE EXECUTIVE OFFICER AND BOARD OF DIRECTORS DID NOT CHANGE THIS YEAR.