LIVERMORE VALLEY PERFORMING ARTS CENTER: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- LIVERMORE VALLEY PERFORMING ARTS CENTER (EIN 68-0419182)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-07-23
- IRS object ID
- 201332049349300903
- Schema version
- 2012v2.1
- 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 C
- Schedule D
- Schedule G
- Schedule K
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-07-23T17:47:28-05:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 942763139 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BERGER LEWIS ACCOUNTANCY CORP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 55 ALMADEN BLVD STE 600 | AddressLine1 |
| City | SAN JOSE | City |
| State | CA | State |
| ZIP Code | 95113 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 680419182 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIVERMORE VALLEY PERFORMING ARTS CENTER | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | LIVE | NameControl |
| Phone | 9253736100 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2400 FIRST STREET | AddressLine1 |
| City | LIVERMORE | City |
| State | CA | State |
| ZIP Code | 94550 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | LEN ALEXANDER | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 9253736100 | Phone |
| Date Signed | 2013-07-12 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | LAWRENCE S KUECHLER | Name |
| PTIN | P00233621 | PTIN |
| Phone | 4084941200 | Phone |
| Date Prepared | 2013-07-16 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | LEN ALEXANDER | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2400 FIRST STREET | AddressLine1 |
| City | LIVERMORE | City |
| State | CA | State |
| ZIP Code | 94550 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 2603022 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.LIVERMOREPERFORMINGARTS.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1998 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | TO ESTABLISH AND OPERATE A WORLD-CLASS PERFORMING ARTS CENTER IN THE TRI-VALLEY. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 20 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 19 | NbrIndependentVotingMembers |
| Total Nbr Employees | 50 | TotalNbrEmployees |
| Total Nbr Volunteers | 173 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 1949765 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1177223 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 1226065 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 1239161 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 3842 | InvestmentIncomePriorYear |
| Investment Income Current Year | 1424 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 42825 | OtherRevenuePriorYear |
| Other Revenue Current Year | 74711 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 3222497 | TotalRevenuePriorYear |
| Total Revenue Current Year | 2492519 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 915416 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 930624 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 23572 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 233632 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 2973299 | OtherExpensePriorYear |
| Other Expenses Current Year | 2937816 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 3888715 | TotalExpensesPriorYear |
| Total Expenses Current Year | 3892012 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -666218 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -1399493 | RevenuesLessExpensesCY |
| Total Assets BOY | 33681445 | TotalAssetsBOY |
| Total Assets EOY | 32296031 | TotalAssetsEOY |
| Total Liabilities BOY | 24461279 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 24475358 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 9220166 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 7820673 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | TO ESTABLISH AND OPERATE A WORLD CLASS PERFORMING ARTS CENTER THAT PROMOTES AND ENCOURAGES THE PRESENTATION AND CREATION OF VISUAL AND PERFORMING ARTS; ENHANCING THE PUBLIC'S APPRECIATION, ENJOYMENT AND UNDERSTANDING OF THE ARTS; AND SERVES AS A CATALYST FOR THE CONTINUED ECONOMIC ENHANCEMENT OF BOTH THE CITY OF LIVERMORE AND THE SURROUNDING TRI-VALLEY REGION. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 3236716 | Expense |
| Revenue | 1191034 | Revenue |
| Description | THE BANKHEAD THEATER SERVES AS HOME FOR MANY OF THE AREA'S FINEST PERFORMING ARTS ORGANIZATIONS. THESE INCLUDE DEL VALLE FINE ARTS, THE LIVERMORE VALLEY OPERA, THE LIVERMORE-AMADOR SYMPHONY, VALLEY DANCE THEATER, TRI-VALLEY REPERTORY THEATER, LIVERMORE SCHOOL OF DANCE, LAMPLIGHTERS MUSIC THEATRE, AND THE PACIFIC CHAMBER SYMPHONY. THE BOTHWELL ARTS CENTER AND DOWNTOWN ART STUDIOS FUNCTION AS INCUBATOR SPACES AND PROVIDES STUDIOS, CLASSROOMS, PERFORMANCE, AND REHEARSAL SPACE FOR MANY OF THE CITY'S ARTS ORGANIZATIONS AND ARTISTS.LVPAC PROVIDES THE BANKHEAD ON A RENTAL BASIS TO BOTH RESIDENT AND VISITING PERFORMANCE COMPANIES, AND FUNCTIONS AS A PRESENTER IN ITS OWN RIGHT, BRINGING TO LIVERMORE ARTISTS OF NATIONAL AND INTERNATIONAL STATURE. LVPAC COORDINATES THE RAY DOROUGH SPEAKERS SERIES, WHOSE SPEAKERS INCLUDE RENOWNED SCIENTISTS, WRITERS AND ARTISTS. FINALLY, LVPAC PROVIDES STUDENT MATINEE PERFORMANCES AND ARTISTS' CLASSROOM WORKSHOPS FOR SCHOOL CHILDREN ACROSS THE TRI-VALLEY.DURING 2012, OVER 170 PUBLIC EVENTS TOOK PLACE IN THE BANKHEAD THEATER; MORE THAN 65,000 ATTENDEES ENJOYED PERFORMANCES BY SUCH ATTRACTIONS AS THE LIVERMORE VALLEY OPERA, VALLEY DANCE THEATER, CHANTICLEER, OTTMAR LIEBERT, CALIFORNIA THEATRE CENTER, THE CAPITOL STEPS, LINES BALLET, THE FOUR FRESHMEN, EDGAR WINTER, AND THE LIVERMORE-AMADOR SYMPHONY. LVPAC AGAIN HOSTED ITS ANNUAL GUITAR FESTIVAL, WHICH BROUGHT VISITORS TO DOWNTOWN LIVERMORE AND ALSO PRESENTED FRIDAY NIGHTS LIVE, A SERIES OF 13 FREE OUTDOOR CONCERT EVENTS IN THE PLAZA LOCATED IN FRONT OF THE BANKHEAD THEATER. A CORNERSTONE OF LIVERMORE'S DOWNTOWN REVITALIZATION, THE LIVERMORE VALLEY PERFORMING ARTS CENTER AND THE BANKHEAD THEATER, PLAY A VIBRANT ROLE IN THE CULTURAL AND ECONOMIC LIFE OF THE CITY OF LIVERMORE AND THE SURROUNDING TRI-VALLEY REGION. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 94841 | Expense |
| Revenue | 56800 | Revenue |
| Description | LVPAC OPERATES THE BOTHWELL ARTS CENTER, A MULTI-PURPOSE FACILITY FOR THE SUPPORT OF LOCAL VISUAL AND PERFORMING ARTISTS AND ORGANIZATIONS, UNDER A LEASE AGREEMENT WITH THE LIVERMORE AREA RECREATION AND PARK DISTRICT AND THE CITY OF LIVERMORE. THE BOTHWELL ARTS CENTER SERVES AS AN ARTS INCUBATOR, OFFERING AFFORDABLE AND RENTABLE CLASSROOM, REHEARSAL, PERFORMANCE, EVENT AND STUDIO RENTAL SPACE FOR ARTIST, MUSICIANS, THEATRICAL, ACTING, CHORAL, AND OTHER INDIVIDUALS AND GROUPS WITH A CULTURAL ARTS FOCUS. THE DOWNTOWN ARTS STUDIOS, A REFURNISHED COMMERCIAL BUILDING OWNED BY THE CITY OF LIVERMORE, PROVIDES STUDIO SPACE FOR LOCAL VISUAL ARTISTS. AROUND 10,000 PEOPLE WERE SERVED DURING THE YEAR. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 33907 | Expense |
| Description | IN 2011 DESIGN WORK FOR THE 2,000 SEAT REGIONAL PERFORMING ARTS THEATER WAS BROUGHT TO COMPLETION AND THE INITIAL BUILDING PERMIT WAS ISSUED. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 3365464 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 1 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 1 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 1 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBonds |
| Escrow Account | 0 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 1 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 7 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 50 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 20 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 19 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 1 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Own Website | X | OwnWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | REANNA GOUCHER | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 9253736100 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2400 FIRST STREET | AddressLine1 |
| City | LIVERMORE | City |
| State | CA | State |
| ZIP Code | 94550 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (23 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| PHILIP R WENTE | ||||||
| CHAIRMAN | 1.00 | X | X | 0 | 0 | 0 |
| JOAN K SEPPALA | ||||||
| PRESIDENT | 1.00 | X | X | 0 | 0 | 0 |
| MICHAEL BOCCHICCHIO | ||||||
| TREASURER | 1.00 | X | X | 0 | 0 | 0 |
| JEAN KING | ||||||
| SECRETARY | 1.00 | X | X | 0 | 0 | 0 |
| NANCY BANKHEAD | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JAY DAVIS | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| MICHAEL W FABER | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| CHRIS GRANT | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| RO KHANNA | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| STEVE KING | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JOSEPH MADDEN | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| MICHAEL MADDEN - TO MARCH 2012 | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| LAYNE MARCEAU | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| MORTIMER L MENDELSOHN | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| REGINA LIANG MUEHLHAUSER | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| THOMAS REITTER | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| DOUGLAS SIROTTA | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| CHARLES SMITH | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| DONALD TISHMAN | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| DENISE WATKINS | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| DONNA WILCOX | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| LEN ALEXANDER | ||||||
| EXECUTIVE DIRECTOR | 40.00 | X | 0 | 0 | 0 | |
| CAROL CONRAD | ||||||
| FINANCE MANAGER | 40.00 | X | 65750 | 0 | 1200 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 65750 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 1200 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (2 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| CARR MCCLELLAN INGERSOLL THOMPSON & HORN | |||||
| PO BOX 513 | BURLINGAME | CA | 940110513 | LEGAL SERVICES | 302449 |
| MANAGEMENT CONSULTANTS FOR THE ARTS INC | |||||
| 400 MAIN STREET SUITE 400 | STAMFORD | CT | 06901 | MANAGEMENT SERVICES | 149931 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 2 | NumberOfContractorsGT100K |
| Fundraising Events | 55096 | FundraisingEvents |
| Government Grants | 526820 | GovernmentGrants |
| All Other Contributions | 595307 | AllOtherContributions |
| Noncash Contributions | 31751 | NoncashContributions |
| Total Contributions | 1177223 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| THEATER REVENUE | 711110 | 1182361 | 1182361 |
| BOTHWELL STUDIO | 711110 | 56800 | 56800 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 1239161 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1242 | TotalRevenueColumn |
| Exclusion | $1,242 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 16470 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 16470 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 16470 | TotalRevenueColumn |
| Exclusion | $16,470 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 509 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 327 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 182 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 182 | TotalRevenueColumn |
| Exclusion | $182 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 38892 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 55096 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 38892 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 118232 | GrossSalesOfInventory |
| Cost Of Goods Sold | 71284 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 46948 | TotalRevenueColumn |
| Exclusion | $46,948 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | ExclusionExclusionAmount |
|---|---|---|---|---|
| MISC REFUNDS | 900099 | 8673 | 8673 | |
| QUALIFIED SPONSORSHIP | 900099 | 2620 | $2,620 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 11293 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2492519 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1247834 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $67,462 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 66950 | Total |
| Program Services | 220 | ProgramServices |
| Management And General | 66730 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 658647 | Total |
| Program Services | 542739 | ProgramServices |
| Fundraising | 115908 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 134390 | Total |
| Program Services | 105575 | ProgramServices |
| Management And General | 10360 | ManagementAndGeneral |
| Fundraising | 18455 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 70637 | Total |
| Program Services | 52978 | ProgramServices |
| Management And General | 6357 | ManagementAndGeneral |
| Fundraising | 11302 | Fundraising |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 152719 | Total |
| Program Services | 76359 | ProgramServices |
| Management And General | 45816 | ManagementAndGeneral |
| Fundraising | 30544 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18410 | Total |
| Management And General | 18410 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 43670 | Total |
| Management And General | 43670 | ManagementAndGeneral |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 23572 | Total |
| Fundraising | 23572 | Fundraising |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8938 | Total |
| Program Services | 4470 | ProgramServices |
| Management And General | 2681 | ManagementAndGeneral |
| Fundraising | 1787 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 177590 | Total |
| Program Services | 177590 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 152467 | Total |
| Program Services | 133596 | ProgramServices |
| Management And General | 11069 | ManagementAndGeneral |
| Fundraising | 7802 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 80685 | Total |
| Program Services | 68583 | ProgramServices |
| Management And General | 6051 | ManagementAndGeneral |
| Fundraising | 6051 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 111326 | Total |
| Program Services | 106874 | ProgramServices |
| Management And General | 2226 | ManagementAndGeneral |
| Fundraising | 2226 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12821 | Total |
| Program Services | 7643 | ProgramServices |
| Management And General | 2219 | ManagementAndGeneral |
| Fundraising | 2959 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 29872 | Total |
| Program Services | 28678 | ProgramServices |
| Management And General | 597 | ManagementAndGeneral |
| Fundraising | 597 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 842798 | Total |
| Program Services | 834372 | ProgramServices |
| Management And General | 4213 | ManagementAndGeneral |
| Fundraising | 4213 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12067 | Total |
| Program Services | 11585 | ProgramServices |
| Management And General | 241 | ManagementAndGeneral |
| Fundraising | 241 | Fundraising |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| LOAN FEES | 598600 | 583635 | 7123 | 7842 |
| ARTIST PAYMENTS | 491367 | 491367 | ||
| FACILITY & EQUIPMENT | 112949 | 112949 | ||
| BAD DEBT EXPENSE | 65020 | 65020 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 26517 | Total |
| Program Services | 26251 | ProgramServices |
| Management And General | 133 | ManagementAndGeneral |
| Fundraising | 133 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3892012 | Total |
| Program Services | 3365464 | ProgramServices |
| Management And General | 292916 | ManagementAndGeneral |
| Fundraising | 233632 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 786624 | BOY |
| EOY | 914914 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 972529 | BOY |
| EOY | 194823 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2770685 | BOY |
| EOY | 2276391 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7231 | BOY |
| EOY | 15142 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15066 | BOY |
| EOY | 25137 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 24184375 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 4433928 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20591505 | BOY |
| EOY | 19750447 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8537805 | BOY |
| EOY | 9119177 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 33681445 | BOY |
| EOY | 32296031 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 398293 | BOY |
| EOY | 353772 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 232986 | BOY |
| EOY | 241586 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23830000 | BOY |
| EOY | 23480000 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 400000 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 24461279 | BOY |
| EOY | 24475358 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6010647 | BOY |
| EOY | 5040242 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2469519 | BOY |
| EOY | 2040431 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 740000 | BOY |
| EOY | 740000 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9220166 | BOY |
| EOY | 7820673 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 33681445 | BOY |
| EOY | 32296031 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -1399493 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | 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 | 1147564 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 5768926 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1544566 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1949765 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1177223 | CurrentTaxYear |
| Total | 11588044 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1147564 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 5768926 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1544566 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1949765 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1177223 | CurrentTaxYear |
| Total | 11588044 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amounts Subst Contributors Total | 3599237 | AmountsSubstContributorsTotal |
| Public Support Total170 | 7988807 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 190348 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 31925 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 5887 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 15901 | CurrentTaxYearMinus1Year |
| Current Tax Year | 17712 | CurrentTaxYear |
| Total | 261773 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 903290 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 8205 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 62881 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 4741 | CurrentTaxYearMinus1Year |
| Current Tax Year | 11293 | CurrentTaxYear |
| Total | 990410 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 12840227 | TotalSupport |
| Gross Receipts From Admissions Etc | 4840468 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.62220 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.57430 | 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 C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 1 | Volunteers |
| Paid Staff Or Management | 1 | PaidStaffOrManagement |
| Media Advertisements | 0 | MediaAdvertisements |
| Mailings Members | 1 | MailingsMembers |
| Publications Or Broadcast | 0 | PublicationsOrBroadcast |
| Grants Other Organizations | 1 | GrantsOtherOrganizations |
| Grants Other Organizations | $37,764 | GrantsOtherOrganizationsAmount |
| Direct Contact Legislators | 1 | DirectContactLegislators |
| Rallies Demonstrations | 0 | RalliesDemonstrations |
| Other Activities | 0 | OtherActivities |
| Total Lobbying Expenditures IIB | 37764 | TotalLobbyingExpendituresIIB |
| Not Described In501c3 | 0 | NotDescribedIn501c3 |
Form990 Schedule C Part IV Form990ScheduleCPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | EXPLANATION OF LOBBYING ACTIVITIES: | Identifier |
| Return Reference | PART II-B, LINE 1: | ReturnReference |
| Explanation | DURING 2012, LVPAC ENGAGED A LOBBYING FIRM TO ASSIST IN MAKING A CASE TO CALIFORNIA LEGISTLATORS FOR OVERTURNING OR AMENDING PREVIOUSLY ENACTED LEGISLATION CONCERNING CALIFORNIA REDEVELOPMENT AGENCIES THAT HAD A SERIOUS DETRIMENTAL AFFECT ON LVPAC'S FUTURE DEVELOPMENT OF A REGIONAL THEATER. LVPAC EXPENDED A TOTAL OF $37,764 ON THESE EFFORTS. LVPAC BOARD MEMBERS AND STAFF WERE INVOLVED IN THESE EFFORTS. | Explanation |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 740000 | OtherCostOrOtherBasis |
| Book Value | 740000 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 22548934 | OtherCostOrOtherBasis |
| Depreciation | 3943354 | Depreciation |
| Book Value | 18605580 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 21729 | OtherCostOrOtherBasis |
| Depreciation | 19500 | Depreciation |
| Book Value | 2229 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 146494 | OtherCostOrOtherBasis |
| Depreciation | 134528 | Depreciation |
| Book Value | 11966 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 727218 | OtherCostOrOtherBasis |
| Depreciation | 336546 | Depreciation |
| Book Value | 390672 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 19750447 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (2 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| CONSTRUCTION IN PROGRESS | 6619136 |
| BOND ISSUANCE COSTS, NET | 2500041 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 9119177 | TotalBookValueOtherAssets |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 2758063 | TotRevenueEtcAuditedFinclStmt |
| Donated Srvc And Use Of Facilities | 194260 | DonatedSrvcAndUseOfFacilities |
| Revenue Not Rptd F990 | 194260 | RevenueNotRptdF990 |
| Revenue Subtotal | 2563803 | RevenueSubtotal |
| Other Revenues Not Included | -71284 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | -71284 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 2492519 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 4157556 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 194260 | DonatedServicesUseOfFacilities |
| Other Expenses Included | 71284 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 265544 | ExpensesNotRptdF990 |
| Expenses Subtotal | 3892012 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 3892012 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X, LINE 2: | GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES THAT ALL OF THE POSITIONS TAKEN BY THE CENTER IN THEIR FEDERAL AND STATE EXEMPT ORGANIZATION TAX RETURNS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. THE CENTER'S FEDERAL RETURNS FOR THE YEARS ENDED DECEMBER 31, 2010, 2009 AND 2008 COULD BE SUBJECT TO EXAMINATION BY FEDERAL TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. THE CENTER'S STATE RETURNS FOR THE YEARS ENDED DECEMBER 31, 2010, 2009, 2008 AND 2007 COULD BE SUBJECT TO EXAMINATION BY STATE TAXING AUTHORITIES, GENERALLY FOR FOUR YEARS AFTER THEY ARE FILED. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | CONCESSIONS EXPENSE -71,284. | |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | CONCESSIONS EXPENSE 71,284. |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | X | MailSolicitations |
| Email Solicitations | X | EmailSolicitations |
| Phone Solicitations | X | PhoneSolicitations |
| 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 | 1 | AgreementRefFundraising |
Fundraiser Activity Information FundraiserActivityInformation
Name Of Organization NameOfOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BRAKELEY BRISCOE INC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 322 WEST BELLEVUE AVE | AddressLine1 |
| City | SAN MATEO | City |
| State | CA | State |
| ZIP Code | 94402 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | FUNDRAISING CONSULTANTS - SEE PART IV | Activity |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFunds |
| Gross Receipts | 0 | GrossReceipts |
| Amount Retained By Contractor | 23572 | AmountRetainedByContractor |
| Net To Organization | 0 | NetToOrganization |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Retained By Contractors | 23572 | TotalRetainedByContractors |
| Licensed States | CA | LicensedStates |
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | WINTER GALA - ABBA | NameOfEvent1 |
| Gross Receipts Event1 | 28638 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 25204 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 3434 | GrossRevenueEvent1 |
| Rent Facility Costs Event1 | 497 | RentFacilityCostsEvent1 |
| Food And Beverage Event1 | 2721 | FoodAndBeverageEvent1 |
| Other Direct Expenses Event1 | 216 | OtherDirectExpensesEvent1 |
| Name Of Event2 | SPRING GALA - ALMOST ELTON JOHN | NameOfEvent2 |
| Gross Receipts Event2 | 28137 | GrossReceiptsEvent2 |
| Charitable Contributions Event2 | 24425 | CharitableContributionsEvent2 |
| Gross Revenue Event2 | 3712 | GrossRevenueEvent2 |
| Rent Facility Costs Event2 | 595 | RentFacilityCostsEvent2 |
| Food And Beverage Event2 | 2877 | FoodAndBeverageEvent2 |
| Other Direct Expenses Event2 | 240 | OtherDirectExpensesEvent2 |
| Total Number Of Other Events | 2 | TotalNumberOfOtherEvents |
| Gross Receipts Other Events | 37213 | GrossReceiptsOtherEvents |
| Charitable Contrib Other Events | 5467 | CharitableContribOtherEvents |
| Gross Revenue Other Events | 31746 | GrossRevenueOtherEvents |
| Non Cash Prizes Other Events | 179 | NonCashPrizesOtherEvents |
| Rent Facility Costs Other Events | 1230 | RentFacilityCostsOtherEvents |
| Food And Beverage Other Events | 8594 | FoodAndBeverageOtherEvents |
| Entertainment Other Events | 3560 | EntertainmentOtherEvents |
| Other Direct Expenses Other Events | 18183 | OtherDirectExpensesOtherEvents |
| Gross Receipts Total | 93988 | GrossReceiptsTotal |
| Charitable Contributions Total | 55096 | CharitableContributionsTotal |
| Gross Revenue Total Events | 38892 | GrossRevenueTotalEvents |
| Non Cash Prizes Total Events | 179 | NonCashPrizesTotalEvents |
| Rent Facility Costs Total Events | 2322 | RentFacilityCostsTotalEvents |
| Food And Beverage Total Events | 14192 | FoodAndBeverageTotalEvents |
| Entertainment Total Events | 3560 | EntertainmentTotalEvents |
| Other Direct Expenses Total Events | 18639 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 38892 | DirectExpenseSummaryEvents |
| Net Income Summary | 0 | NetIncomeSummary |
Form990 Schedule G Part IV Form990ScheduleGPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROFESSIONAL FUNDRAISING SERVICE | Identifier |
| Explanation | BRAKELEY BRISCOE PROVIDES ONLY FUNDRAISING CONSULTING TO THE ORGANIZATION. BRAKELEY BRISCOE WILL NOT AT ANY TIME SOLICIT FUNDS, ASSETS, OR PROPERTY FOR CHARITABLE PURPOSES AND WILL NOT RECEIVE OR CONTROL FUND, ASSETS, OR PROPERTY SOLICITED FOR CHARITABLE PURPOSES. THEREFORE NO REVENUE WAS DIRECTLY DERIVED AND IDENTIFIABLE FROM THE SERVICE PROVIDED BY BRAKELEY BRISCOE. | Explanation |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CALIFORNIA STATEWIDE COMMUNITIES DEVELOPMENT AUTHORITY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Issuer EIN | 680164610 | IssuerEIN |
| CUSIP Number | 1309114M9 | CUSIPNumber |
| Date Issued | 2006-07-13 | DateIssued |
| Issue Price | 23830000 | IssuePrice |
| Description Of Purpose | COMMUNITY THEATRE ACQUISITION AND CONSTRUCTION | DescriptionOfPurpose |
| Defeased | 0 | Defeased |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Pool Financing | 0 | PoolFinancing |
Form990 Schedule K Part II Form990ScheduleKPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Amount Retired | 350000 | AmountRetired |
| Total Proceeds | 24755359 | TotalProceeds |
| Capitalized Interest | 1086511 | CapitalizedInterest |
| Issuance Costs From Proceeds | 478643 | IssuanceCostsFromProceeds |
| Credit Enhancement | 1795165 | CreditEnhancement |
| Capital Expenditures | 21395040 | CapitalExpenditures |
| Year Of Subst Completion | 2007 | YearOfSubstCompletion |
| Current Refunding | 0 | CurrentRefunding |
| Advance Refunding | 0 | AdvanceRefunding |
| Final Allocation Made | 1 | FinalAllocationMade |
| Adequate Books And Recds Maintaind | 1 | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedProperty |
| Any Lease Arrangements | 0 | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | 0 | MngmentCntrctBondFinancdPrprty |
| Any Research Agreements | 0 | AnyResearchAgreements |
| Prcntge Prvt Business Use By Others | 0.00000 | PrcntgePrvtBusinessUseByOthers |
| Total Private Business Use | 0.00000 | TotalPrivateBusinessUse |
| Bond Iss Meet Prvt Security Pay Test | 0 | BondIssMeetPrvtSecurityPayTest |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedProp |
| Non Qualified Bond Remed Procdrs | 0 | NonQualifiedBondRemedProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiled |
| Rebate Not Due Yet | 0 | RebateNotDueYet |
| Exception To Rebate | 0 | ExceptionToRebate |
| No Rebate Due | 0 | NoRebateDue |
| Variable Rate Issue | 1 | VariableRateIssue |
| Hedge Identified In Books And Recds | 0 | HedgeIdentifiedInBooksAndRecds |
Name Of Hedge Provider NameOfHedgeProvider
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Superintegrated Hedge | 0 | SuperintegratedHedge |
| Hedge Terminated | 0 | HedgeTerminated |
| Gross Proceeds Invested In GIC | 1 | GrossProceedsInvestedInGIC |
Name Of GIC Provider NameOfGICProvider
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TRANSAMERICA LIFE | BusinessNameLine1 |
| Business Name Line2 | INSURANCE | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of GIC | 1.400000000000 | TermOfGIC |
| Regulatory Safe Harbor Satisfied | 1 | RegulatorySafeHarborSatisfied |
| Gross Proceeds Invested | 1 | GrossProceedsInvested |
| Written Proc To Monitor Reqs | 0 | WrittenProcToMonitorReqs |
Form990 Schedule K Part V Form990ScheduleKPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Proc To Undertk Corrective Action | 1 | ProcToUndertkCorrectiveAction |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| JOAN SEPPALA | |||
| MEMBER OF THE BOARD | 32735 | "THE INDEPENDENT", A NEWSPAPER OWNED BY JOAN SEPPALA (PRESIDENT) PROVIDED $32,735 WORTH OF NEWSPAPER ADVERTISEMENTS. | 0 |
| LEN ALEXANDER | |||
| EXECUTIVE DIRECTOR | 152719 | THE ORGANIZATION CONTRACTED WITH MANAGEMENT CONSULTANTS FOR THE ARTS, INC. TO ENLIST THE SERVICES OF LEN ALEXANDER, AN EMPLOYEE OF MANAGEMENT CONSULTANTS. LEN SERVES AS THE EXECUTIVE DIRECTOR OF THE ORGANIZATION. | 0 |
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 | 9869 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenues |
Other Non Cash Contributions Table OtherNonCashContributionsTable (3 entries)
| Non Cash CheckboxNonCashCheckbox | DescriptionDescription | Number Of ContributionsNumberOfContributions | Noncash Contribs Rptd F990NoncashContribsRptdF990 | Method Of Determining RevenuesMethodOfDeterminingRevenues |
|---|---|---|---|---|
| X | SPECIAL EVENT SUPPLIES | 7 | 2720 | COST |
| X | SUPPLIES | 23 | 8656 | COST |
| X | AUCTION ITEMS | 75 | 10506 | SALES PROCEEDS |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of8283 Received | 0 | NumberOf8283Received |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 1 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | JOSEPH MADDEN AND MICHAEL MADDEN, BOTH BOARD MEMBERS, ARE BROTHERS. | |
| FORM 990, PART VI, SECTION A, LINE 3 | THE CENTER CONTRACTED WITH MANAGEMENT CONSULTANTS FOR THE ARTS, INC. (MCA) TO PROVIDE MANAGEMENT SERVICES TO THE ORGANIZATION. LEN ALEXANDER, WHO IS AN EMPLOYEE OF MCA WORKS AS EXECUTIVE DIRECTOR FOR THE CENTER. IN TURN, THE CENTER PAYS MCA AN ANNUAL FEE FOR SERVICE PROVIDED. TOTAL FEES PAID FOR YEAR 2012 WERE $152,719. | |
| FORM 990, PART VI, SECTION B, LINE 11 | FORM 990 IS PREPARED BY THE ORGANIZATION'S AUDIT FIRM AND STAFF, REVIEWED BY THE BOARD FINANCE COMMITTEE AND APPROVED BY THE BOARD OF DIRECTORS PRIOR TO SUBMISSION TO THE INTERNAL REVENUE SERVICE. | |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH DIRECTOR AND OFFICER ANNUALLY SIGNS A STATEMENT THAT AFFIRMS THAT THEY HAVE RECEIVED A COPY OF THE ORGANIZATION'S CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTAND THE POLICY AND WILL COMPLY WITH IT. THE ORGANIZATION'S EXECUTIVE DIRECTOR MONITORS THE ORGANIZATION'S ACTIVITIES AND TRANSACTIONS THAT COME BEFORE THE BOARD FOR ANY POTENTIAL CONFLICT OF INTEREST IN ORDER TO ENSURE COMPLIANCE WITH EXISTING POLICIES. | |
| FORM 990, PART VI, SECTION B, LINE 15 | THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S CEO, EXECUTIVE DIRECTOR OR TOP MANAGEMENT OFFICIALS INCLUDES COMPARABILITY DATA AND OUTSIDE RESEARCH. THE COMPENSATION IS APPROVED BY THE BOARD. | |
| FORM 990, PART VI, SECTION C, LINE 19 | LVPAC MAKES ITS GOVERNMENT DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. | |
| FORM 990, SCHEDULE K, PART I, COLUMN F: | THE LIVERMORE VALLEY PERFORMING ARTS CENTER (LVPAC) WAS FORMED TO PROVIDE TWO THEATRICAL VENUES FOR COMMUNITY USE. THE 500-SEAT BANKHEAD THEATER WAS COMPLETED IN 2007. LVPAC'S MISSION WAS SPECIFICALLY DESCRIBED IN ITS TAX EXEMPT PURPOSES FILING AS "SUPPORTING TRI-VALLEY NONPROFIT PERFORMING ARTS GROUPS AND BE AVAILABLE TO SCHOOLS AND COLLEGES, GOVERNMENT LABORATORIES AND BUSINESSES FOR CULTURAL AND EDUCATIONAL ACTIVITIES." TO THAT END, LVPAC RENTS THE BANKHEAD THEATER TO A WIDE RANGE OF USER GROUPS ON A SHORT TERM BASIS IN FURTHERANCE OF ITS MISSION. | PURPOSE OF BOND ISSUANCE |
| FORM 990, PART VII, SECTION B. INDPENDENT CONTRACTORS | THE ORGANIZATION PAYS LEGAL FEES TO INDEPENDENT CONTRACTORS FOR SERVICES RELATING TO THE CONSTRUCTION OF THE BANKHEAD THEATER AND THE ISSUANCE OF THE TAX EXEMPT BOND. THESE FEES ARE NOT REFLECTED IN THE FUNCTIONAL EXPENSES IN PART IX OF THE CORE 990 BECAUSE THEY'RE CAPITALIZED INTO THE CONSTRUCTION OR BOND ISSUANCE RESPECTIVELY. | FEES NOT REFLECTED IN EXPENSES ON RETURN: |
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