2013-03-05T12:22:23-06:00 2012-04-30 941254756 HOOD & STRONG LLP 100 FIRST STREET 14TH FLOOR SAN FRANCISCO CA 94105 990 2011-05-01 941156485 CALIFORNIA COLLEGE OF THE ARTS CALI 4157039500 1111 8TH STREET SAN FRANCISCO CA 941072247 DAVID KIRSHMAN 4157039592 2013-02-28 1 ROBERT A DOCILI P00303463 4157810793 2011 2016-02-25 16:41:14Z DAVID KIRSHMAN 1111 8TH STREET SAN FRANCISCO CA 94107 101575425 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 1637 80 0 0 9234789 4615701 68433398 76438331 1309262 2683422 296226 5249 79273675 83742703 19076358 20731049 0 0 33693672 36544730 0 0 2774444 16172390 18530478 68942420 75806257 10331255 7936446 121213002 128347593 52127413 55018541 69085589 73329052 X CALIFORNIA COLLEGE OF THE ARTS EDUCATES STUDENTS TO SHAPE CULTURE THROUGH THE PRACTICE AND CRITICAL STUDY OF THE ARTS. THE COLLEGE PREPARES ITS STUDENTS FOR LIFELONG CREATIVE WORK AND SERVICE TO THEIR COMMUNITIES THROUGH A CURRICULUM IN FINE ART, ARCHITECTURE, DESIGN, AND WRITING. 0 0 57099258 20731049 76438331 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. 57099258 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 0 1 0 1 0 1 0 0 0 0 0 1 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 361 0 1637 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 1 0 CA X KENNETH TANZER 4157039592 1111 8TH STREET SAN FRANCISCO CA 941072247 JOHANNA BARUCH 1.00 X 0 0 0 SIMON J BLATTNER 1.00 X 0 0 0 TIMOTHY C E BROWN 1.00 X 0 0 0 TECOAH P BRUCE 1.00 X 0 0 0 C DIANE CHRISTENSEN 1.00 X 0 0 0 SUSAN M CUMMINS 1.00 X 0 0 0 PATRICIA FITZPATRICK 1.00 X 0 0 0 NANCY S FORSTER 1.00 X 0 0 0 M ARTHUR GENSLER JR FAIA 1.00 X 0 0 0 EMMA GOLTZ 1.00 X 0 0 0 ANN M HATCH 1.00 X 0 0 0 MRS CHARLES HENRI HINE 1.00 X 0 0 0 NANCY HOWES 1.00 X 0 0 0 GEORGE F JEWETT 1.00 X 0 0 0 BYRON D KUTH FAIA 1.00 X 0 0 0 JOYCE LINKER 1.00 X 0 0 0 LORNA F MEYER 1.00 X 0 0 0 ANN MORHAUSER 1.00 X 0 0 0 TIMOTHY MOTT 1.00 X 0 0 0 STEVEN H OLIVER 1.00 X 0 0 0 F NOEL PERRY 1.00 X 0 0 0 MARK D PETERSEN 1.00 X 0 0 0 NATHAN E SAVIN 1.00 X 0 0 0 BARCLAY SIMPSON 1.00 X 0 0 0 ALAN L STEIN 1.00 X 0 0 0 JUDITH P TIMKEN 1.00 X 0 0 0 JOHN S WADSWORTH JR 1.00 X 0 0 0 ASHER WALDFOGEL 1.00 X 6400 0 0 KAY KIMPTON WALKER 1.00 X 0 0 0 VINITHA WATSON 1.00 X 0 0 0 CALVIN B WHEELER MD 1.00 X 0 0 0 CARLIE WILMANS 1.00 X 0 0 0 RONALD C WORNICK 1.00 X 0 0 0 MARY L ZLOT 1.00 X 0 0 0 STEPHEN BEAL 50.00 X 495997 0 55187 DAVID KIRSHMAN 50.00 X 274700 0 12146 SUSAN AVILA 50.00 X 218293 0 12913 MARK BREITENBERG 50.00 X 234804 0 20123 SHERI MCKENZIE 40.00 X 173698 0 21436 JENNIFER STEIN 40.00 X 164645 0 9773 MELANIE CORN 40.00 X 161318 0 14019 NATHAN SHEDROFF 40.00 X 156544 0 13451 ILA BERMAN 40.00 X 149244 0 13206 2035643 0 172254 21 0 1 0 C CORPORATE CLEANING 1070 BALMORE CT EL SOBRANTE CA 94803 JANITORIAL SERVICES 324120 ELMWOOD ELECTRIC 2925 REGENT ST BERKELEY CA 94705 ELECTRICAL CONTRACTOR 263007 HOOD & STRONG LLP 100 FIRST ST 14TH FLOOR SAN FRANCISCO CA 94105 ACCOUNTING SERVICES 134950 3 894809 3720892 10044 4615701 TUITION AND FEES 611600 73046995 73046995 RESIDENTIAL FACILITIES 531110 2729847 2729847 MISCELLANEOUS FEES 900099 661489 661489 76438331 818298 818298 19697846 17832722 1865124 1865124 1865124 MISCELLANEOUS REVENUE 900099 5249 5249 5249 83742703 76438331 0 2688671 20725023 20725023 6026 6026 1262138 258010 534824 469304 28143957 22914329 3873933 1355695 702706 595686 86890 20130 4208017 3268727 689117 250173 2227912 1760179 332115 135618 100455 3438 97017 129250 129250 262474 262474 2598479 1630860 835685 131934 288156 251740 23152 13264 1373417 934728 276068 162621 516117 151071 340330 24716 3595738 1141331 2446953 7454 902765 834278 36863 31624 65111 52417 11036 1658 2323830 2323830 2398027 2398027 189853 3406 186447 WORK STUDY INSTITUTIONA 1119214 1035329 75985 7900 EVENT EXPENSE 931677 733452 46143 152082 INSTRUCTIONAL MATERIALS 749140 749140 SECURITY 161618 2829 158789 825157 47259 767627 10271 75806257 57099258 15932555 2774444 81723 9811385 13511206 8509795 6888592 6141947 487804 431620 75000 115000 843090 776800 65552 76356 477701 453175 98451150 28089841 66991408 70361309 19601597 26298839 9736955 2949868 2452374 2421499 121213002 128347593 6643260 6775380 1499079 1451685 42705770 42083659 744917 3649887 534387 1057930 52127413 55018541 X 35868881 42874991 14427244 11476794 18789464 18977267 69085589 73329052 121213002 128347593 X 7936446 -3692983 X 0 1 1 X 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 0 31138000 188000 -1460000 1245000 28621000 28553000 240000 3653000 1308000 31138000 25175000 226000 4437000 1285000 28553000 32282000 132000 -6172000 1067000 25175000 0.07520 0.66300 0.26180 0 0 16669693 16669693 64913749 15068749 49845000 523827 111285 412542 16336883 12909807 3427076 6998 6998 70361309 REFUNDABLE LOAN PROGRAM 472175 OTHER LIABILITIES 585755 1057930 83742703 75806257 7936446 -3692983 -3692983 4243463 59056419 -3692983 -20993301 -24686284 83742703 0 83742703 54812956 0 54812956 20993301 20993301 75806257 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: 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 2011 AND FOR CALIFORNIA STATE AUTHORITIES FOR THE YEARS 2008 THROUGH 2011. 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 CONSOLIDATED FINANCIAL STATEMENTS. PART XII, LINE 2D - OTHER ADJUSTMENTS: COLLEGE FUNDED SCHOLARSHIPS -20,731,049. RECLASSED INVESTMENT MANAGEMENT FEES -262,252. PART XIII, LINE 4B - OTHER ADJUSTMENTS: COLLEGE FUNDED SCHOLARSHIPS 20,731,049. RECLASSED INVESTMENT MANAGEMENT FEES 262,252. 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 29669 EUROPE (INCLUDING ICELAND & GREENLAND) - 0 5 PROGRAM SERVICES STUDY ABROAD PROGRAMS FOR ART STUDENTS 138554 SOUTH AMERICA - ARGENTINA, BOLIVIA, 0 1 PROGRAM SERVICES STUDY ABROAD PROGRAMS FOR ART STUDENTS 48966 0 7 0 0 0 7 217189 0 217189 STUDY ABROAD SCHOLARSHIPS EUROPE (INCLUDING ICELAND & GREENLAND) 3 5291 CREDITED AGAINST TUITION CHARGES BILLED TO STUDENTS STUDY ABROAD SCHOLARSHIPS SOUTH AMERICA 1 735 CREDITED AGAINST TUITION CHARGES BILLED TO STUDENTS 0 0 0 0 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. 1 SCHOLARSHIPS 1697 20725023 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 X 0 0 0 0 0 0 0 0 0 STEPHEN BEAL 380319 0 75000 0 40678 0 30600 0 24587 0 551184 0 0 0 DAVID KIRSHMAN 239700 0 35000 0 0 0 11985 0 161 0 286846 0 0 0 SUSAN AVILA 218293 0 0 0 0 0 10929 0 1984 0 231206 0 0 0 MARK BREITENBERG 234804 0 0 0 0 0 11762 0 8361 0 254927 0 0 0 SHERI MCKENZIE 173698 0 0 0 0 0 8727 0 12709 0 195134 0 0 0 JENNIFER STEIN 164645 0 0 0 0 0 1417 0 8356 0 174418 0 0 0 MELANIE CORN 160894 0 0 0 424 0 8385 0 5634 0 175337 0 0 0 NATHAN SHEDROFF 156544 0 0 0 0 0 7817 0 5634 0 169995 0 0 0 ILA BERMAN 149244 0 0 0 0 0 7502 0 5704 0 162450 0 0 0 CEFA 2005 521705592 1301754X7 2005-05-12 18535000 FACILITIES & REFUNDING OF PRIOR BOND ISSUES 0 0 0 CEFA 2007 521705592 130178FD3 2007-02-27 11240000 REFUNDING OF PRIOR BOND ISSUES 0 0 1 18535000 1682231 391706 106114 11364023 2008 1 1 1 1 11240000 1062338 244268 0 1 1 1 0 0 0 0 0.00000 0.00000 0.00000 1 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 0 0 0 0 1 0 0 0 0 0 STEPHEN BEAL HOUSING X 175000 55000 0 1 1 MELANIE CORN EDUCATION X 60000 60000 0 0 1 115000 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 TRUSTEES ARE REQUIRED TO COMPLETE A QUESTIONAIRE 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 15 THE COMPENSATION COMMITTEE OF THE BOARD APPROVES THE COMPENSATION OF THE PRESIDENT AND SENIOR VICE PRESIDENT FOR FINANCE AND ADMINISTRATION AFTER REVIEWING COMPARABLE INDUSTRY AND REGIONAL COMPENSATION DATA. COMPENSATION OF OTHER OFFICERS OF THE COLLEGE IS SET BY THE COLLEGE'S PRESIDENT. 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -3,692,983.