WHIDBEY ISLAND CENTER FOR THE ARTS: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: WHIDBEY ISLAND CENTER FOR THE ARTS (EIN 91-1647663)
Tax period: 2012-09-01 to 2013-08-31
Filed: 2014-06-13
IRS object ID: 201441649349300049
Schema version: 2012v2.0
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 G
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-06-13T14:51:02-07:00	Timestamp
Tax Period End Date	2013-08-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	NEIS CPA INC PS	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 31 4826 AQUILA DR	AddressLine1
City	LANGLEY	City
State	WA	State
ZIP Code	98260	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-09-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	911647663	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	WHIDBEY ISLAND CENTER FOR THE ARTS	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	WHID	NameControl
Phone	3602216282	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 52	AddressLine1
City	LANGLEY	City
State	WA	State
ZIP Code	98260	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	david melman	Name
Title	Treasurer	Title
Date Signed	2013-12-11	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	STEPHANIE M NEIS CPA	Name
PTIN	P00782917	PTIN
Phone	3602217413	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)
Gross Receipts	782515	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
All Affiliates Included	false	AllAffiliatesIncluded
Organization501c3	X	Organization501c3
Web Site	WWW.WICAONLINE.COM	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1994	YearFormation
State Legal Domicile	WA	StateLegalDomicile
Activity Or Mission Description	the organizations's primary exempt purposes are to provide and maintain a community arts facility; to promote, develop and present diverse programs of entertainment; to promote education in the arts and cultural enrichment to the whidbey island community and its visitors.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	16	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	15	NbrIndependentVotingMembers
Total Nbr Employees	16	TotalNbrEmployees
Total Nbr Volunteers	819	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	350817	ContributionsGrantsPriorYear
Contributions Grants Current Year	337889	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	230739	ProgramServiceRevenuePriorYear
Program Service Revenue CY	251528	ProgramServiceRevenueCY
Investment Income Prior Year	1594	InvestmentIncomePriorYear
Investment Income Current Year	250	InvestmentIncomeCurrentYear
Other Revenue Prior Year	94262	OtherRevenuePriorYear
Other Revenue Current Year	88550	OtherRevenueCurrentYear
Total Revenue Prior Year	677412	TotalRevenuePriorYear
Total Revenue Current Year	678217	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	1825	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	275	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	236625	SalariesEtcPriorYear
Salaries Etc Current Year	252658	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	16410	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	10523	TotalFundrsngExpCurrentYear
Other Expense Prior Year	453460	OtherExpensePriorYear
Other Expenses Current Year	445854	OtherExpensesCurrentYear
Total Expenses Prior Year	708320	TotalExpensesPriorYear
Total Expenses Current Year	698787	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-30908	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-20570	RevenuesLessExpensesCY
Total Assets BOY	3162638	TotalAssetsBOY
Total Assets EOY	2947698	TotalAssetsEOY
Total Liabilities BOY	2434435	TotalLiabilitiesBOY
Total Liabilities EOY	2191958	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	728203	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	755740	NetAssetsOrFundBalancesEOY
Mission Description	the organizations's primary exempt purposes are to provide and maintain a community arts facility; to promote, develop and present diverse programs of entertainment; to promote education in the arts and cultural enrichment to the whidbey island community and its visitors.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	314014	Expense
Revenue	132323	Revenue
Description	Performances (music, dance, presentations) totaled 20 for fiscal period including the anchor presentation of D'jangofest northwest which encompasses multiple jazz music performances over 3 days. Performances focus on bringing a diversity of entertainment to all ages of the community and to promote emerging artists. the performances involved about 312 volunteers with 1660 hour logged. Total attendance for fiscal period was over 5000.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	238418	Expense
Revenue	83102	Revenue
Description	community theatre - 5 plays are presented each year. Over 504 (20741 hours logged) volunteers staff the cast, build sets and provide support personnel for the productions. About 8% of expenses equaled payments for professional directors, artists or musicians. Total overall attendance for past fiscal period was over 4100.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	29076	Expense
Grants	275	Grants
Revenue	7460	Revenue
Description	workshops and education. about 30 children attended one or more workshops on musical theatre directing and play & scene study. 5 volunteers supported staff in the workshops	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	581508	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	true	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	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	true	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	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	true	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	41	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	16	NumberOfEmployees
Employment Tax Returns Filed	true	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	16	NbrVotingGoverningBodyMembers
Number Independent Voting Members	15	NumberIndependentVotingMembers
Family Or Business Relationship	false	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	false	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	true	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	stacie burgua	NamePerson
Telephone Number	3602216285	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	po box 52	AddressLine1
City	langley	City
State	WA	State
ZIP Code	98260	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (16 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
Angela Vosburg
Director	1.00	0.00	X	0	0	0
JON WILBERT
Vice President	2.00	0.00	X	0	0	0	X
DEBRA WATERMAN
Director	1.00	0.00	X	0	0	0
DANIEL PREWITT
Director	1.00	0.00	X	0	0	0
PAM SCHELL
Director	1.00	0.00	X	0	0	0
PETER MORTON
Director	1.00	0.00	X	0	0	0
Melene Thompson
Director	1.00	0.00	X	0	0	0
Kathryn Stevens
Director	1.00	0.00	X	0	0	0
Ed Gemkow
Director	1.00	0.00	X	0	0	0
rick ingrasci
Director	1.00	0.00	X	0	0	0
george henny
Chair Elect	2.00	0.00	X	0	0	0
Dominique Emerson
Director	1.00	0.00	X	0	0	0
ken cohen
President	2.00	0.00	X	0	0	0	X
linda bieber
Secretary	2.00	0.00	X	0	0	0	X
david melman
Treasurer	2.00	0.00	X	0	0	0	X
bob thurmond
Director	1.00	0.00	X	0	0	0

Field	Value	IRS element (for citing)
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K
Fundraising Events	53255	FundraisingEvents
Government Grants	21752	GovernmentGrants
All Other Contributions	262882	AllOtherContributions
Noncash Contributions	4079	NoncashContributions
Total Contributions	337889	TotalContributions

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
workshops & theater camps	7460	7460
Concession Sales	7551	7551
Box Office Revenues	236517	236517

Field	Value	IRS element (for citing)
Total Program Service Revenue	251528	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	293	TotalRevenueColumn
Exclusion	$293	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

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	10628	Real

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	2021	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	8607	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	8607	TotalRevenueColumn
Exclusion	$8,607	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	54435	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	54478	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	-43	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	-43	TotalRevenueColumn
Exclusion	-$43	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	86977	GrossIncomeFundraisingEvents
Cntrbtns Rprtd Fundraising Events	53255	CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses	36673	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	50304	TotalRevenueColumn
Exclusion	$50,304	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Gaming	1845	GrossIncomeGaming

Net Income From Gaming NetIncomeFromGaming

Field	Value	IRS element (for citing)
Total Revenue Column	1845	TotalRevenueColumn
Exclusion	$1,845	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	16020	GrossSalesOfInventory
Cost Of Goods Sold	11126	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	4894	TotalRevenueColumn
Exclusion	$4,894	ExclusionAmount

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Program Acknowledgements	22850	22850
costume use fee	50	50

Field	Value	IRS element (for citing)
Total Other Revenue	22900	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	678217	TotalRevenueColumn
Related Or Exempt Function Income	274428	RelatedOrExemptFunctionIncome
Exclusion	$65,900	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	275	Total
Program Services	275	ProgramServices

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	0	Total

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	219902	Total
Program Services	153430	ProgramServices
Management And General	64715	ManagementAndGeneral
Fundraising	1757	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	0	Total

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	9348	Total
Management And General	9348	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	23408	Total
Program Services	16137	ProgramServices
Management And General	7089	ManagementAndGeneral
Fundraising	182	Fundraising

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	0	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	16418	Total
Program Services	10266	ProgramServices
Management And General	1717	ManagementAndGeneral
Fundraising	4435	Fundraising

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	29473	Total
Program Services	26405	ProgramServices
Management And General	385	ManagementAndGeneral
Fundraising	2683	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	16066	Total
Program Services	15972	ProgramServices
Management And General	17	ManagementAndGeneral
Fundraising	77	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	9101	Total
Program Services	7817	ProgramServices
Management And General	1239	ManagementAndGeneral
Fundraising	45	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	0	Total

Royalties Royalties

Field	Value	IRS element (for citing)
Total	8164	Total
Program Services	8164	ProgramServices

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	19372	Total
Program Services	17435	ProgramServices
Management And General	1937	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	0	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	11054	Total
Program Services	10361	ProgramServices
Management And General	693	ManagementAndGeneral

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	91160	Total
Program Services	82044	ProgramServices
Management And General	9116	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	11405	Total
Program Services	10265	ProgramServices
Management And General	1140	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
Telephone & Internet	13017	11715	1302
Printing and Publications	21975	21975
TICKETING FEES & SUPPLIES	30773	30773
Artist fees & support	106213	106213

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	61663	Total
Program Services	52261	ProgramServices
Management And General	8058	ManagementAndGeneral
Fundraising	1344	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	698787	Total
Program Services	581508	ProgramServices
Management And General	106756	ManagementAndGeneral
Fundraising	10523	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	178434	BOY
EOY	57284	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	54387	BOY
EOY	56642	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	77950	BOY
EOY	42550	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	16553	BOY
EOY	5663	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)
BOY	3266	BOY
EOY	4462	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	38123	BOY
EOY	36581	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	3481108	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	761392	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	2769125	BOY
EOY	2719716	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	0	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	24800	BOY
EOY	24800	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	3162638	BOY
EOY	2947698	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	67680	BOY
EOY	13829	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	1956063	BOY
EOY	1894464	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	400000	BOY
EOY	274948	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	10692	BOY
EOY	8717	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	2434435	BOY
EOY	2191958	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	661057	BOY
EOY	674413	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	24018	BOY
EOY	38199	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	43128	BOY
EOY	43128	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	728203	BOY
EOY	755740	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	3162638	BOY
EOY	2947698	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	-20570	ReconcilationRevenueExpenses
Reconcilation Other Changes	48107	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited
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 Minus4 Years	309070	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	272224	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	253359	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	350817	CurrentTaxYearMinus1Year
Current Tax Year	337889	CurrentTaxYear
Total	1523359	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 Minus4 Years	309070	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	272224	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	253359	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	350817	CurrentTaxYearMinus1Year
Current Tax Year	337889	CurrentTaxYear
Total	1523359	Total

Field	Value	IRS element (for citing)
Amounts Subst Contributors Total	0	AmountsSubstContributorsTotal
Public Support Total170	1523359	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	11529	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1487	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	333	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1594	CurrentTaxYearMinus1Year
Current Tax Year	250	CurrentTaxYear
Total	15193	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	1538552	TotalSupport
Gross Receipts From Admissions Etc	1464876	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.99010	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.98480	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

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

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	43914	BeginningOfYearBalance
Investment Earnings Or Losses	169	InvestmentEarningsOrLosses
End Of Year Balance	44083	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	43659	BeginningOfYearBalance
Investment Earnings Or Losses	254	InvestmentEarningsOrLosses
End Of Year Balance	43914	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	43128	BeginningOfYearBalance
Investment Earnings Or Losses	531	InvestmentEarningsOrLosses
End Of Year Balance	43659	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	43279	BeginningOfYearBalance
Investment Earnings Or Losses	854	InvestmentEarningsOrLosses
Other Expenditures	1005	OtherExpenditures
End Of Year Balance	43128	EndOfYearBalance

Current Year Minus4 Years CurrentYearMinus4Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	41582	BeginningOfYearBalance
Investment Earnings Or Losses	2705	InvestmentEarningsOrLosses
Other Expenditures	1000	OtherExpenditures
End Of Year Balance	43279	EndOfYearBalance

Field	Value	IRS element (for citing)
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	3274840	OtherCostOrOtherBasis
Depreciation	603607	Depreciation
Book Value	2671233	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	933	OtherCostOrOtherBasis
Depreciation	16	Depreciation
Book Value	917	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	93935	OtherCostOrOtherBasis
Depreciation	87561	Depreciation
Book Value	6374	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	111400	OtherCostOrOtherBasis
Depreciation	70208	Depreciation
Book Value	41192	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	2719716	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (5 entries)

DescriptionDescription	AmountAmount
Sales Tax Payable	$241
Rounding	$1
Payroll Taxes Payable	$3,883
medical benefits payable	$1,356
gift cards (net)	$3,236

Field	Value	IRS element (for citing)
Total Of Amounts	8717	TotalOfAmounts

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Part V, Line 4	Part V, Line 4: Intended uses of the endowment fund.	The mission of the Barbara Hatch Le Bert Modern Dance Endowment is to expand, deepen, and encourage modern dance activity within the community of Whidbey Island. The fund was established in 1999 by her husband Gordon in her memory, and in recognition of Barbaras efforts to establish Whidbey Island Center for the Arts and to promote appreciation for modern dance within the Whidbey Island community. The endowment is augmented by contributions in her memory.Funds from the Endowment will be primarily awarded to local artists to:Receive training, development, or education in modern dance. Funds can be used to cover tuition, travel, and related educational costs.Or, secondarily to:Support the creation, development, production, and presentation of a modern dance piece or concert. Scholarships of $1,000 are awarded when investment earnings threshold for award is met.
Part III, Line 4	Part III, Line 4: Description of organization's collections and how it furthers its purpose.	unsolicited receipt of Kenneth Callahan paintings from the Mykut estate appraised at $24,800 in 2004. Painting held for public display in "gallery" hallways of the theatre facility

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Mail Solicitations	X	MailSolicitations
Email Solicitations	X	EmailSolicitations
In Person Solicitations	X	InPersonSolicitations
Solicitation Of Non Govt Grants	X	SolicitationOfNonGovtGrants
Solicitation Of Govt Grants	X	SolicitationOfGovtGrants
Special Fundraising Events	X	SpecialFundraisingEvents
Agreement Ref Fundraising	false	AgreementRefFundraising

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	Annual Auction	NameOfEvent1
Gross Receipts Event1	111368	GrossReceiptsEvent1
Charitable Contributions Event1	53255	CharitableContributionsEvent1
Gross Revenue Event1	58113	GrossRevenueEvent1
Food And Beverage Event1	6564	FoodAndBeverageEvent1
Other Direct Expenses Event1	15449	OtherDirectExpensesEvent1
Name Of Event2	piano festival 2013	NameOfEvent2
Gross Receipts Event2	22087	GrossReceiptsEvent2
Gross Revenue Event2	22087	GrossRevenueEvent2
Food And Beverage Event2	1053	FoodAndBeverageEvent2
Entertainment Event2	4750	EntertainmentEvent2
Other Direct Expenses Event2	6607	OtherDirectExpensesEvent2
Total Number Of Other Events	1	TotalNumberOfOtherEvents
Gross Receipts Other Events	6777	GrossReceiptsOtherEvents
Gross Revenue Other Events	6777	GrossRevenueOtherEvents
Food And Beverage Other Events	1504	FoodAndBeverageOtherEvents
Other Direct Expenses Other Events	746	OtherDirectExpensesOtherEvents
Gross Receipts Total	140232	GrossReceiptsTotal
Charitable Contributions Total	53255	CharitableContributionsTotal
Gross Revenue Total Events	86977	GrossRevenueTotalEvents
Food And Beverage Total Events	9121	FoodAndBeverageTotalEvents
Entertainment Total Events	4750	EntertainmentTotalEvents
Other Direct Expenses Total Events	22802	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	36673	DirectExpenseSummaryEvents
Net Income Summary	50304	NetIncomeSummary

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTraded

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	1	NumberOfContributions
Noncash Contribs Rptd F990	51034	NoncashContribsRptdF990
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenues

Other Non Cash Contributions Table OtherNonCashContributionsTable

Field	Value	IRS element (for citing)
Description	supplies	Description
Number Of Contributions	9	NumberOfContributions
Noncash Contribs Rptd F990	4079	NoncashContribsRptdF990
Method Of Determining Revenues	fmv	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts	false	ReviewProcessUnusualNCGifts
Third Parties Used	false	ThirdPartiesUsed

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Form 990, Part XI, Line 9	Other Changes In Net Assets Or Fund Balances - Other Increases	Reversal of funds owed between programs = $48107
Form 990, Part VI, Line 19	Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	Three years tax returns, and all minutes and financial statements are available upon request by contacting Stacie Burgua, Executive Director, at stacie.burgua@wicaonline.com.
Form 990, Part VI, Line 12c	Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts	compliance is reviewed by the board annually and when major expdenditures are planned
Form 990, Part VI, Line 11b	Form 990, Part VI, Line 11b: Form 990 Review Process	Draft copy of tax return is provided to the executive director and treasurer via email for review and questions and then distributed via email to the rest of the board for review and questions.