2014-03-07T18:09:43-06:00 2013-04-30 941254756 HOOD & STRONG LLP 100 FIRST STREET 14TH FLOOR SAN FRANCISCO CA 94105 990 2012-05-01 941156485 CALIFORNIA COLLEGE OF THE ARTS CALI 4157039500 1111 8TH STREET SAN FRANCISCO CA 941072247 LAURA HAZLETT 4157039592 2014-03-07 1 MAGA E KISRIEV P01008919 4157810793 2012 2015-11-30 17:44:51Z LAURA HAZLETT 1111 8TH STREET SAN FRANCISCO CA 94107 88867698 0 X WWW.CCA.EDU X 1907 CA TO EDUCATE STUDENTS OF DIVERSE BACKGROUNDS IN THE AREAS OF FINE ARTS, ARCHITECTURE, DESIGN, AND WRITING. 33 32 1692 65 0 0 4615701 4594701 76438331 77912331 2683422 1427731 5249 196885 83742703 84131648 20731049 20770522 0 0 36544730 38223574 0 0 3072593 18530478 19270612 75806257 78264708 7936446 5866940 128347593 135731131 55018541 54817411 73329052 80913720 X CALIFORNIA COLLEGE OF THE ARTS EDUCATES STUDENTS TO SHAPE CULTURE AND SOCIETY THROUGH THE PRACTICE AND CRITICAL STUDY OF ART, ARCHITECTURE, DESIGN, AND WRITING. BENEFITTING FROM ITS SAN FRANCISCO BAY AREA LOCATION, THE COLLEGE PREPARES STUDENTS FOR LIFELONG CREATIVE WORK BY CULTIVATING INNOVATION, COMMUNITY ENGAGEMENT, AND SOCIAL AND ENVIRONMENTAL RESPONSIBILITY. 0 0 58042097 20770522 77912331 POST SECONDARY EDUCATIONTHE CALIFORNIA COLLEGE OF THE ARTS (THE COLLEGE) IS A PRIVATE, NON-PROFIT EDUCATIONAL INSTITUTION FOUNDED IN 1907 TO EDUCATE STUDENTS OF DIVERSE BACKGROUNDS IN THE AREAS OF FINE ARTS, ARCHITECTURE, DESIGN, AND WRITING. THE COLLEGE PROVIDES INSTRUCTION IN A WIDE VARIETY OF MEDIA AND IS A SIGNIFICANT FACTOR IN THE DEVELOPMENT OF THE ARTS IN NORTHERN CALIFORNIA. THE COLLEGE HAS CAMPUSES IN SAN FRANCISCO AND OAKLAND. 58042097 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 0 1 0 1 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 419 0 1692 1 0 0 0 0 0 0 0 0 0 0 X 33 32 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 1 1 1 0 0 CA X KENNETH TANZER 4157039592 1111 8TH STREET SAN FRANCISCO CA 941072247 X ALAN L STEIN 1.00 X 0 0 0 ANN M HATCH 1.00 X 0 0 0 ANN MORHAUSER 1.00 X 0 0 0 ASHER WALDFOGEL 1.00 X 6550 0 0 BARCLAY SIMPSON 1.00 X 0 0 0 BYRON D KUTH FAIA 1.00 X 0 0 0 C DIANE CHRISTENSEN 1.00 X 0 0 0 CALVIN B WHEELER MD 1.00 X 0 0 0 CARLIE WILMANS 1.00 X 0 0 0 EMMA GOLTZ 1.00 X 0 0 0 F NOEL PERRY 1.00 X 0 0 0 GEORGE F JEWETT 1.00 X 0 0 0 JOHANNA BARUCH 1.00 X 0 0 0 JOHN S WADSWORTH JR 1.00 X 0 0 0 JOYCE LINKER 1.00 X 0 0 0 JUDITH P TIMKEN 1.00 X 0 0 0 KAY KIMPTON WALKER 1.00 X 0 0 0 LORNA F MEYER 1.00 X 0 0 0 M ARTHUR GENSLER JR FAIA 1.00 X 0 0 0 MARK D PETERSEN 1.00 X 0 0 0 MARY L ZLOT 1.00 X 0 0 0 MRS CHARLES HENRI HINE 1.00 X 0 0 0 NANCY HOWES 1.00 X 0 0 0 NANCY S FORSTER 1.00 X 0 0 0 NATHAN E SAVIN 1.00 X 0 0 0 PATRICIA FITZPATRICK 1.00 X 0 0 0 RONALD C WORNICK 1.00 X 0 0 0 SIMON J BLATTNER 1.00 X 0 0 0 STEVEN H OLIVER 1.00 X 0 0 0 SUSAN M CUMMINS 1.00 X 0 0 0 TECOAH P BRUCE 1.00 X 0 0 0 TIMOTHY C E BROWN 1.00 X 0 0 0 TIMOTHY MOTT 1.00 X 0 0 0 VINITHA WATSON 1.00 X 0 0 0 DAVID KIRSHMAN 50.00 X 290277 0 10751 STEPHEN BEAL 50.00 X 541108 0 55344 SUSAN AVILA 50.00 X 223967 0 13315 MARK BREITENBERG 50.00 X 159249 0 10331 MELANIE CORN 50.00 X 192081 0 18462 DAVID MECKEL 40.00 X 144551 0 17126 ILA BERMAN 40.00 X 152603 0 13684 JENNIFER STEIN 40.00 X 172294 0 17544 NATHAN SHEDROFF 40.00 X 169082 0 14472 SHERI MCKENZIE 40.00 X 178267 0 17758 2230029 0 188787 22 0 1 0 C CORPORATE CLEANING 1070 BALMORE CT EL SOBRANTE CA 94803 JANITORIAL SERVICES 336024 HOOD & STRONG LLP 100 FIRST ST 14TH FLOOR SAN FRANCISCO CA 94105 ACCOUNTING SERVICES 133500 2 22265 970060 3602376 1009072 4594701 TUITION AND FEES 611600 74128117 74128117 RESIDENTIAL FACILITIES 531110 2849338 2849338 MISCELLANEOUS 611710 934876 934876 77912331 974022 974022 5118338 4664629 453709 453709 453709 268306 22265 71421 196885 196885 84131648 77912331 0 1624616 20769225 20769225 1297 1297 1425871 295097 596446 534328 29101390 23390399 4211696 1499295 830243 685721 115460 29062 4513889 3442085 805914 265890 2352181 1828610 371079 152492 130951 11260 119691 119500 119500 211671 211671 2429278 1692879 597523 138876 279937 243262 29991 6684 1483396 935484 385856 162056 368343 51357 295766 21220 3991170 1192556 2791000 7614 1152981 1066450 52460 34071 94338 75178 11776 7384 2421383 2421383 2613575 2613575 198601 2134 196467 WORK STUDY INSTITUTIONA 1167614 1059524 98834 9256 EVENT EXPENSE 889245 697139 57178 134928 INSTRUCTIONAL MATERIALS 550004 550004 SECURITY 148185 4381 95008 48796 1020440 48055 951744 20641 78264708 58042097 17150018 3072593 9811385 13873850 8509795 9375574 6141947 5107888 431620 468290 115000 155000 776800 805556 76356 59360 453175 850946 100082093 30491906 70361309 69590187 26298839 27922397 2949868 4555420 2421499 2966663 128347593 135731131 6775380 7258635 1451685 1308093 42083659 41856005 3649887 3361382 1057930 1033296 55018541 54817411 X 42874991 48541401 11476794 13136093 18977267 19236226 73329052 80913720 128347593 135731131 X 5866940 1646307 71421 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 0 28621000 259000 2725000 1271000 30334000 31138000 188000 -1460000 1245000 28621000 28553000 240000 3653000 1308000 31138000 25175000 226000 4437000 1285000 28553000 32282000 132000 -6172000 1067000 25175000 0.07620 0.63410 0.28970 0 0 16669693 16669693 65723401 16364093 49359308 523827 142787 381040 17159112 13985026 3174086 6060 6060 69590187 REFUNDABLE LOAN PROGRAM 497747 OTHER LIABILITIES 535549 1033296 X 64767300 1646307 -21010655 -19364348 84131648 0 84131648 57182632 0 57182632 21082076 21082076 78264708 PART III, LINE 1A: THE COLLEGE OWNS A COLLECTION OF ARTWORK, ANTIQUE TEXTILES, AND PRINTS ALL OF WHICH WERE CONTRIBUTED TO THE COLLEGE. THE ART COLLECTION, WHICH IS MADE UP OF SEVERAL WORKS OF ARTISTIC SIGNIFICANCE, IS ON DISPLAY IN CERTAIN COLLEGE BUILDINGS AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED REGULARLY. THE OTHER COLLECTIONS, WHICH ARE OF UNKNOWN VALUE, BUT ARE NOT ESTIMATED TO BE SIGNIFICANT, ARE IN SAFEKEEPING. CONTRIBUTED COLLECTION ITEMS ARE NOT REFLECTED IN THE FINANCIAL STATEMENTS. PROCEEDS FROM DEACCESSIONS OR INSURANCE RECOVERIES ARE REFLECTED AS INCREASES IN THE APPROPRIATE NET ASSETS CLASSES. NO SIGNIFICANT DEACCESSIONS OCCURRED DURING THE CURRENT YEAR. DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE VAST MAJORITY OF CCA'S ENDOWMENT IS USED TO SUPPORT ITS ROBUST FINANCIAL AID PROGRAM. A VERY SMALL PORTION OF THE ENDOWMENT IS USED FOR DEBT SERVICE. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE PRINCIPAL ACTIVITIES OF THE COLLEGE ARE EXEMPT FROM INCOME TAXES UNDER PROVISIONS OF THE U.S. INTERNAL REVENUE CODE, SECTION 501(C)(3) AND THE CALIFORNIA TAX CODE. THE COLLEGE CONTINUES TO REMAIN SUBJECT TO EXAMINATION BY U.S. FEDERAL AUTHORITIES FOR THE YEARS 2009 THROUGH 2012 AND FOR CALIFORNIA STATE AUTHORITIES FOR THE YEARS 2008 THROUGH 2012. MANAGEMENT EVALUATED THE COLLEGE'S TAX POSITIONS AND CONCLUDED THAT THE COLLEGE HAD MAINTAINED ITS TAX EXEMPT STATUS AND HAD NOT TAKEN UNCERTAIN TAX POSITIONS THAT REQUIRED ADJUSTMENT TO THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COLLEGE FUNDED SCHOLARSHIPS -20,770,522. RECLASSED INVESTMENT EXPENSE -109,371. FUNDRAISING EXPENSE 71,421. INVESTMENT MANAGEMENT FEES -202,183. PART XII, LINE 4B - OTHER ADJUSTMENTS: COLLEGE FUNDED SCHOLARSHIPS 20,770,522. RECLASSED INVESTMENT EXPENSE 109,371. INVESTMENT MANAGEMENT FEES 202,183. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 CALIFORNIA COLLEGE OF THE ARTS' NON-DISCRIMINATION POLICY IS PUBLISHED IN BOTH THE CATALOG & STUDENT HANDBOOK. CATALOGS ARE TYPICALLY MAILED TO INDIVIDUALS UPON REQUEST. STUDENTS RECEIVE ELECTRONIC NOTIFICATION AT THE START OF EACH ACADEMIC YEAR REMINDING THEM OF THEIR RESPONSIBILITY TO ADHERE TO ALL COLLEGE POLICIES AS OUTLINED IN THE STUDENT HANDBOOK, WHICH THEY CAN ACCESS THROUGH THE COLLEGE'S WEBSITE, WWW.CCA.EDU. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE SCHEDULE E, PART I, LINE 6 THE CALIFORNIA COLLEGE OF THE ARTS MANAGES AN EXTENSIVE FINANCIAL ASSISTANCE PROGRAM TO ENSURE THAT A HIGHLY QUALIFIED AND DIVERSE POPULATION IS ABLE TO MATRICULATE AND CONTINUE TO GRADUATION. THE COLLEGE RECEIVES FUNDS FROM SEVERAL FEDERAL AND STATE GOVERNMENT PROGRAMS. THE FUNDS ARE USED FOR STUDENT FINANCIAL AID OR STUDENT LOANS. THE COLLEGE ACTS AS AN INTERMEDIARY BETWEEN THE STUDENTS RECEIVING THE ASSISTANCE AND THE GOVERNMENT AGENCY PROVIDING THE ASSISTANCE. UNDER GENERALLY ACCEPTED ACCOUNTING PRINCIPALS, ONLY A PORTION OF THESE FUNDS ARE REPORTED ON THE FORM 990. 1 EAST ASIA AND THE PACIFIC 0 1 PROGRAM SERVICES STUDY ABROAD PROGRAMS FOR ART STUDENTS 40797 EUROPE (INCLUDING ICELAND & GREENLAND) 0 6 PROGRAM SERVICES STUDY ABROAD PROGRAMS FOR ART STUDENTS 165583 SOUTH AMERICA 0 1 PROGRAM SERVICES STUDY ABROAD PROGRAMS FOR ART STUDENTS 43409 NORTH AMERICA 0 1 PROGRAM SERVICES STUDY ABROAD PROGRAMS FOR ART STUDENTS 11588 CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 1598949 0 9 0 0 0 9 1860326 0 1860326 1 0 1 1 0 0 PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.: SCHEDULE F, PART I, LINE 2: CCA OFFERS STUDY ABROAD PROGRAMS TO ITS ART STUDENTS. FINANCIAL AID IS PROVIDED IN THE FORM OF GRANTS TO QUALIFIED STUDENTS REQUIRING FINANCIAL AID. THE GRANT FUNDS ARE MONITORED THROUGH THE AWARDS PROCESS; ONLY CURRENTLY ENROLLED AND ACTIVE STUDENTS RECEIVE GRANTS FOR STUDY ABROAD. AN EVENING WITH DAVID SEDARIS 277866 22265 255601 4680 10728 1020 54914 ROCHE BOBOIS AUCTION 12705 12705 79 290571 22265 268306 4680 10728 1020 54993 71421 196885 1 SCHOLARSHIPS 1605 20769225 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: CCA MERIT SCHOLARSHIPS ARE AWARDED TO STUDENTS THAT COMPLETE ADMISSION APPLICATION REQUIREMENTS BY THE PUBLISHED DEADLINE AND ARE BASED ON ACADEMIC ACHIEVEMENT AND PORTFOLIO REVIEW. NEED-BASED SCHOLARSHIPS ARE AWARDED TO STUDENTS WITH DEMONSTRATED FINANCIAL NEED AND ACADEMIC ACHIEVEMENT. RECIPIENTS OF NEED-BASED SCHOLARSHIPS AND SEOG FUNDS MUST COMPLETE A FAFSA APPLICATION, BE US CITIZENS OR ELIGIBLE NON-CITIZENS, AND BE ENROLLED FULL-TIME. X X 1 0 X X X 1 0 0 0 0 0 0 0 0 DAVID KIRSHMAN 245277 0 45000 0 0 0 10590 0 161 0 301028 0 0 0 STEPHEN BEAL 413399 0 85000 0 42709 0 29500 0 25844 0 596452 0 0 0 SUSAN AVILA 223967 0 0 0 0 0 11218 0 2097 0 237282 0 0 0 MARK BREITENBERG 159249 0 0 0 0 0 5984 0 4347 0 169580 0 0 0 MELANIE CORN 188686 0 0 0 3395 0 9907 0 8555 0 210543 0 0 0 DAVID MECKEL 144551 0 0 0 0 0 7131 0 9995 0 161677 0 0 0 ILA BERMAN 152603 0 0 0 0 0 7676 0 6008 0 166287 0 0 0 JENNIFER STEIN 172294 0 0 0 0 0 8648 0 8896 0 189838 0 0 0 NATHAN SHEDROFF 169082 0 0 0 0 0 8500 0 5972 0 183554 0 0 0 SHERI MCKENZIE 178267 0 0 0 0 0 8975 0 8783 0 196025 0 0 0 PART I, LINE 1A CCA COVERED TRAVEL COSTS FOR THE WIFE OF THE PRESIDENT, STEPHEN BEAL, TO ACCOMPANY HIM ON A TRIP TO CHINA TO ATTEND THE SHANGHAI BIENNALE ART EXHIBITION IN SEPTEMBER 2012. CCA ALSO REIMBURSED THE PRESIDENT FOR FINANCIAL AND TAX PLANNING SERVICES. THESE BENEFITS WERE NOT TREATED AS TAXABLE COMPENSATION TO HIM. PART I, LINE 4A MARK BREITENBERG RECEIVED $19,795 OF SEVERANCE DURING THE YEAR. A CEFA 2005 521705592 1301754X7 2005-05-12 18535000 FACILITIES & REFUNDING OF PRIOR BOND ISSUES 0 0 0 B CEFA 2007 521705592 130178FD3 2007-02-27 11240000 REFUNDING OF PRIOR BOND ISSUES 0 0 1 C CEFA 2012 521705592 130178S49 2012-10-25 11465000 REFUNDING OF PRIOR BOND ISSUES 0 0 0 A 18535000 394450 106114 11364023 2008 1 1 1 1 B 11240000 1062338 248955 0 1 1 1 C 11465000 1255070 297573 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 C 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 0 1 0 0 0 0 0 B 1 0 0 0 0 0 C 0 1 0 0 0 0 0 0 0 STEPHEN BEAL PRESIDENT HOUSING X 175000 35000 0 1 1 MELANIE CORN PROVOST EDUCATION X 120000 120000 0 0 1 155000 X 1 1009072 FAIR MARKET VALUE 0 1 0 FORM 990, PART VI, SECTION B, LINE 11 THE COLLEGE'S ACCOUNTING FIRM FORWARDED THE FORM 990 TO THE SENIOR VICE PRESIDENT FOR FINANCE AND ADMINISTRATION AND THE ASSOCIATE VICE PRESIDENT FOR FINANCIAL SERVICES FOR THEIR REVIEW. THEY THEN FORWARDED THE FORM 990 TO THE BOARD MEMBERS FOR THEIR REVIEW PRIOR TO FILING THE RETURN. BOARD MEMBERS WERE ENCOURAGED TO REVIEW THE FORM 990 AND FORWARD THEIR QUESTIONS TO THE SENIOR VICE PRESIDENT FOR FINANCE AND ADMINISTRATION. THE SENIOR VICE PRESIDENT FOR FINANCE AND ADMINISTRATION ADDRESSED THE QUESTIONS FROM THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS AND TRUSTEES ARE REQUIRED TO COMPLETE A QUESTIONNAIRE ANNUALLY AND TO DISCLOSE AND SEEK APPROVAL FROM THE BOARD FOR ANY TRANSACTION WHICH COULD CREATE A CONFLICT OF INTEREST. EMPLOYEES ARE NOT REQUIRED TO DISCLOSE POTENTIAL CONFLICTS; HOWEVER, THE COLLEGE'S FACULTY & STAFF HANDBOOKS CONTAIN LANGUAGE THAT PROHIBITS SITUATIONS WHICH COULD RESULT IN A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A THE PRESIDENT'S COMPENSATION IS DETERMINED BASED ON PERFORMANCE REVIEWS CONDUCTED ANNUALLY BY THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES. THE CHAIR OF THE COMMITTEE PERIODICALLY CONDUCTS A SURVEY TO ENSURE THAT THE PRESIDENT'S COMPENSATION IS COMPARABLE TO THAT PAID BY PEER INSTITUTIONS. COMPENSATION IS APPROVED BY THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, AND GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC, EITHER IN ELECTRONIC OR PAPER FORM, UPON REQUEST. FORM 990, PART VII, SECTION A, LINE 1A ASHER WALDFOGEL RECEIVED COMPENSATION FOR HIS SERVICES AS AN INSTRUCTOR AT THE COLLEGE DURING CALENDAR YEAR 2012. HE WAS NOT COMPENSATED FOR HIS SERVICES AS A MEMBER OF THE BOARD OF TRUSTEES. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: FUNDRAISING EXPENSE 71,421.