2014-06-13T09:23:36-07:00 2012-06-30 Lance Soll & Lunghard LLP 203 N Brea Blvd Ste 203 Brea CA 928214056 990 2011-07-01 330646517 CALIFORNIA CENTER FOR THE ARTS ESCONDIDO FOUNDATION CALI 7608394181 340 N ESCONDIDO BLVD ESCONDIDO CA 92025 JON TEEUWISSEN 2014-06-13 true RICHARD K KIKUCHI CPA 7146720022 X 2011 2016-02-25 16:41:14Z X 3703563 false false X www.artcenter.org X 1994 CA To foster the development in the community and the surrounding area of an appreciation for the dramatic and music arts by sponsoring plays, musicals, concerts, visual arts exhibits, workshops and classes. 9 6 216 170 354291 -668592 2489570 1421657 279599 96194 120354 0 252936 1314492 3142459 2832343 0 0 1711072 1562834 0 323049 1212336 998415 2923408 2561249 219051 271094 1832861 1107899 1013219 475710 819642 632189 DEVELOPMENT IN THE COMMUNITY OF PERFORMING AND VISUAL ARTS AND ART EDUCATION. false false 620328 938388 Center for the Arts Mission: To foster the development in the community and the surrounding area of an appreciation for the dramatic and music arts by attracting and sponsoring professional presentations, such as plays, musicals, concerts, as well as to sponsor and encourage or facilitate local presentations of similar events. The Center also fosters development in the community of an appreciation for the visual arts by sponsoring exhibits by professional artists, sculptors and the like who have national or international reputation, as well as to sponsor exhibits or displays of local artists and sculptors. The Center creates opportunities for talent in the dramatic, music and visual arts to be developed through workshops or classes, including developement in the community of cultural pride by creating opportunities for or sponsoring cultural activities or events. 164184 Art Education: An estimated 14,000 students, teachers, and patrons participated in art education programs at the Center. Students from over 60 area schools participated in Center Art Education Programs. These programs include "Center Stage: Performances for Youth (K-12)" with 8,953 attendees; 111 teachers were served at our "Educator's Night Out" hosted at the Center; 291 children and their families were served through our Art-in-Action programming; 58 elementary school-aged children were served in our afterschool program "Mundo Lindo"; and over 293 students were served through our school outreach program "My Story." 784512 true true false false false false false true false true true false false true true true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false false true 12 0 true 216 true true true false false false false false false false false false 0 false false false false false false false false false false false X 9 6 false false false false false false false true true false false false true true true true true false true false false false CA X X GARY POOR 7608394181 340 N ESCONDIDO BLVD ESCONDIDO CA 92025 ROBERT WILL 2.00 X 0 0 0 ALLAN WASH 2.00 X 0 0 0 KAREN JOBE 2.00 X 0 0 0 CHRISTIN HODOUS 2.00 X 0 0 0 ROBERT CAFARO 2.00 X 0 0 0 CARINA COURTRIGHT 2.00 X 0 0 0 GARY POOR 40.00 X 14326 0 0 JERRY BUCKLEY 40.00 X 76000 0 0 JON TEEUWISSEN 40.00 X 23000 0 0 113326 0 false false false 0 622546 799111 1421657 TICKET SALES 96194 96194 96194 0 0 0 1383209 342413 1040796 1040796 195618 845178 0 0 0 741244 528807 212437 158673 53764 MISCELLANEOUS 61259 61259 61259 2832343 61259 354291 995136 0 0 0 0 113326 57787 55539 0 1449508 421765 847928 179815 0 0 0 0 0 0 0 0 0 261874 147712 101036 13126 34407 14150 761 19496 0 0 0 32920 32920 0 0 0 2974 2974 0 25960 25960 43469 43469 PRODUCTION 36474 33710 2764 REPAIRS AND MAINTENANCE 68392 68392 CONTRACT SERVICES 78663 37980 37101 3582 UTILITIES 290877 92523 167040 31314 122405 36672 65556 20177 2561249 784512 1453688 323049 6650 0 507129 849531 100 0 84379 97936 0 0 0 85368 17719 42717 31086 1127982 1125613 28332 2369 758683 805 0 0 0 319503 108453 1832861 1107899 302814 253583 153817 556588 222127 1013219 475710 X -16373 121786 698739 475127 137276 35276 819642 632189 1832861 1107899 X 271094 -458547 X false true false X false false X 3536686 3204259 4868815 2489570 1421657 15520987 0 640000 3310019 3310000 3310000 3310000 13880019 4176686 6514278 8178815 5799570 4731657 29401006 0 29401006 754018 668426 752178 593342 845178 3613142 0 133413 115669 159324 -40978 61259 428687 33442835 3666166 0.87910 0.87140 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X false 757752 -44001 713751 137276 620476 757752 137276 137276 1.00000 false true true 85546 85546 1042436 1040067 2369 2369 CONTRIBUTIONS RECEIVABLE CHARITABLE REMAINDER 108453 108453 UNEARNED REVENUE 180564 ACCRUED COMPENSATED ABSENCES 41563 222127 2832343 2561249 271094 20950 3310000 -3410195 -79245 191849 7034513 20950 3310000 871220 4202170 2832343 2832343 6842664 3310000 971415 4281415 2561249 2561249 Part X Part X : FIN48 Footnote The Foundation is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and Section 23701(d) of the California Revenue and Taxation Code. The Foundation may, however, be subject to tax on income which is not related to its exempt purpose. For the year ended June 30, 2012 no provision for income taxes has been made.FASB ASC No. 740 Income Taxes applies to not-for-profit Organizations because their financial statements contain assertions related to the Foundation's tax exempt status and determination of net earnings subject to unrelated business income tax. Should the Foundation lose its tax-exempt status, it could be subject to interest and penalties. No liability for unrecognized tax obligations was required. As of June 30, 2012, no interest or penalties have been recognized associated with any tax positions.The Foundation's Form 990, Return of Organization Exempt from Income Tax, for the years beginning 2008, 2009, 2010, and 2011 are subject to examination by the Internal Revenue Service, generally for three years after they were filed. Similarly, the Foundation's Form 199, California Exempt Organization Annual Information Return, for the tax years beginning 2007, 2008, 2009, 2010, and 2011 are subject to examination by the Franchise Tax Board, generally for four years after they were filed. Part XIII, Line 2d Part XIII, Line 2d: Other expenses and losses per audited F/S RENTAL EXPENSES $342413 SALES COGS $528807 UNRELATED BUSINESS EXPENSES $100195 Part XII, Line 2d Part XII, Line 2d: Other revenue amounts included in F/S but not included on form 990 RENTAL EXPENSES $342413 SALES COGS $528807 Part XI, Line 8 Part XI, Line 8: Other Changes in Net Assets or Fund Balances DONATED USE OF FACILITIES IN EXPENSE $ -3310000 EXCESS UBI EXPENSES $ -100195 Part V, Line 4 Part V, Line 4: Intended uses of the endowment fund. PER BOARD POLICY, ENDOWMENT PRINCIPAL TO GROW TO $5,000,000 AT WHICH TIME ANNUAL EARNINGS CAN BE USED FOR OPERATIONS. Part III, Line 1a Part III, Line 1a: If organization elected under SFAS 116 to not report are, historical treasures, o Footnote to the Financial Statements describing the Foundation's Art CollectionCollectionsCollections consist of sculptures and other contemporary art pieces. Collections acquired either through purchase or donation are not capitalized. Purchase of collection items are recorded as decreased in unrestricted net assets if purchased with unrestricted assets and as decreases in temporarily restricted or permanently restricted net assets if purchased with donor-restricted assets. Contributions of collection items are not recognized in the statement of activities. Proceeds from deaccessions or insurance recoveries are reflected on the statement of activities based on the absence or existence and nature of donor-imposed restrictions. REASON FOR AMENDING THIS FORM 990 ON THE ORIGINAL FILED RETURN, FUNDRAISING EXPENSES WERE INCLUDED WITH MANAGEMENT AND GENERAL EXPENSES. THE RETURN HAS BEEN AMENDED SO THAT TOTAL FUNDRAISING EXPENSES IN THE AMOUNT OF $267,510 IS NOW SHOWN IN COLUMN D OF PAGE 10 OF FORM 990, AND THE AMOUNTS IN COLUMN C HAVE BEEN REDUCED BY THE CORRESPONDING AMOUNTS. Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available DOCUMENTS REQUIRED FOR PUBLIC DISCLOSURE ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. Form 990, Part VI, Line 11 Form 990, Part VI, Line 11: Form 990 Review Process The Executive Director and Accountant will review the Form 990 before it is filed. Client Note 1 - Schedule D, Part III, Item 1aFootnote to the Financial Statements describing the Foundation's Art CollectionCollectionsCollections consist of sculptures and other contemporary art pieces. Collections acquired either through purchase or donation are not capitalized. Purchases of collection items are recorded as decreases in unrestricted net assets if purchased with unrestricted assets and as decreases in temporarily restricted or permanently restricted net assets if purchased with donor-restricted assets. Contributions of collection items are not recognized in the statement of activities. Proceeds from deaccessions or insurance recoveries are reflected on the statement of activities based on the absence or existence and nature of donor-imposed restrictions. CALIFORNIA CENTER FOR THE ARTS TUA 340 N ESCONDIDO BLVD ESCONDIDO CA 92025 326008250 SUPPORT CALIFORNIA CENTER FOR THE ARTS CA 501(C)(3) 11d (III-O) N/A false false false false false false false false false false false false false false false false false false false