ORANGE COUNTY MUSEUM OF ART: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- ORANGE COUNTY MUSEUM OF ART (EIN 95-1660847)
- Tax period
- 2012-04-01 to 2013-03-31
- Filed
- 2013-11-04
- IRS object ID
- 201333089349301513
- 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 D
- Schedule G
- Schedule J
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-11-04T17:34:04-06:00 | Timestamp |
| Tax Period End Date | 2013-03-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 952302617 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SINGERLEWAK LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2050 MAIN STREET 7TH FLOOR | AddressLine1 |
| City | IRVINE | City |
| State | CA | State |
| ZIP Code | 92614 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-04-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 951660847 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ORANGE COUNTY MUSEUM OF ART | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | ORAN | NameControl |
| Phone | 9497591122 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 850 SAN CLEMENTE DRIVE | AddressLine1 |
| City | NEWPORT BEACH | City |
| State | CA | State |
| ZIP Code | 92660 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | GLENN PETERS | Name |
| Title | DEPUTY DIRECTOR | Title |
| Phone | 9497591122 | Phone |
| Date Signed | 2013-10-22 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | LIOR TEMKIN CPA | Name |
| PTIN | P00748170 | PTIN |
| Phone | 9492618600 | 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) |
|---|---|---|
| Name Of Principal Officer Person | GLENN PETERS | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 850 SAN CLEMENTE DRIVE | AddressLine1 |
| City | NEWPORT BEACH | City |
| State | CA | State |
| ZIP Code | 92660 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 5839303 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.OCMA.NET | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1997 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | ORANGE COUNTY MUSEUM OF ART (OCMA) ENRICHES LIVES THROUGH MODERN AND CONTEMPORARY ART. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 21 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 21 | NbrIndependentVotingMembers |
| Total Nbr Employees | 70 | TotalNbrEmployees |
| Total Nbr Volunteers | 200 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 3263123 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 4019199 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 196034 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 577304 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 717198 | InvestmentIncomePriorYear |
| Investment Income Current Year | 358880 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | -133531 | OtherRevenuePriorYear |
| Other Revenue Current Year | -21174 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 4042824 | TotalRevenuePriorYear |
| Total Revenue Current Year | 4934209 | 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 | 1980891 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 2506967 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 576688 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 2853909 | OtherExpensePriorYear |
| Other Expenses Current Year | 3250904 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 4834800 | TotalExpensesPriorYear |
| Total Expenses Current Year | 5757871 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -791976 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -823662 | RevenuesLessExpensesCY |
| Total Assets BOY | 20380160 | TotalAssetsBOY |
| Total Assets EOY | 20900773 | TotalAssetsEOY |
| Total Liabilities BOY | 635529 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 1379975 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 19744631 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 19520798 | NetAssetsOrFundBalancesEOY |
| Mission Description | THE MUSEUM'S COLLECTION FOCUSES ON ART OF THE 20TH AND 21ST CENTURIES, WITH A PARTICULAR FOCUS ON THE ART OF CALIFORNIA. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 4715084 | Expense |
| Revenue | 577304 | Revenue |
| Description | EXHIBITION AND CONSERVATION OF ART WORKS, IN CONJUNCTION WITH EDUCATION AND LECTURE PROGRAMS. | Description |
| Total Program Service Expense | 4715084 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 1 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 1 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | 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 | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 1 | 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 | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 1 | 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 | 58 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 70 | 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 | 21 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 21 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | 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 | 1 | 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 | 0 | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | PAULETTE GIBSON | NamePerson |
| Telephone Number | 9497591122 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 850 SAN CLEMENTE DRIVE | AddressLine1 |
| City | NEWPORT BEACH | City |
| State | CA | State |
| ZIP Code | 92660 | 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 |
|---|---|---|---|---|---|---|
| CRAIG W WELLS | ||||||
| PRESIDENT | 0.30 | X | X | 0 | 0 | 0 |
| ELLEN R MARSHALL | ||||||
| VICE PRESIDENT | 0.30 | X | X | 0 | 0 | 0 |
| ANNETTE WILEY | ||||||
| SECRETARY/CHAIR, BUILDING | 0.30 | X | X | 0 | 0 | 0 |
| J STEVEN ROUSH | ||||||
| TREASURER | 0.30 | X | X | 0 | 0 | 0 |
| DARREL D ANDERSON | ||||||
| CHAIR, EDUCATION | 0.30 | X | 0 | 0 | 0 | |
| SUSAN BURNETT | ||||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 | |
| TRACE CHALMERS | ||||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 | |
| DAVID EMMES II | ||||||
| CHAIR, CAMPAIGN | 0.30 | X | 0 | 0 | 0 | |
| SCOTT N FLANDERS | ||||||
| EXECUTIVE COMMITTEE | 0.30 | X | 0 | 0 | 0 | |
| ALLAN HUNTER | ||||||
| EXECUTIVE COMMITTEE | 0.30 | X | 0 | 0 | 0 | |
| BRYAN LEWIS | ||||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 | |
| LILLY MERAGE | ||||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 | |
| JAMES MUZZY | ||||||
| EXECUTIVE COMMITTEE | 0.30 | X | 0 | 0 | 0 | |
| DR JAMES B PICK | ||||||
| CHAIR, COLLECTIONS | 0.30 | X | 0 | 0 | 0 | |
| MICHAEL D RAY | ||||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 | |
| ROBERT S ROTH | ||||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 | |
| BARAA SARAKBY | ||||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 | |
| ANTON SEGERSTROM | ||||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 | |
| SHEILA SONENSHINE | ||||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 | |
| JENNIFER VAN BERGH | ||||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 | |
| TIMOTHY W WEISS | ||||||
| TRUSTEE | 0.30 | X | 0 | 0 | 0 | |
| GLENN PETERS | ||||||
| DEPUTY DIRECTOR | 35.00 | X | 154583 | 0 | 4279 | |
| DENNIS SZAKACS | ||||||
| DIRECTOR AND CEO | 35.00 | X | 300771 | 0 | 10582 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 455354 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 14861 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Membership Dues | 98728 | MembershipDues |
| Fundraising Events | 662309 | FundraisingEvents |
| Government Grants | 99921 | GovernmentGrants |
| All Other Contributions | 3158241 | AllOtherContributions |
| Noncash Contributions | 112763 | NoncashContributions |
| Total Contributions | 4019199 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TOURING EXHIBITIONS | 713990 | 412563 | 412563 |
| ADMISSIONS AND FEES | 713990 | 164741 | 164741 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 577304 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 255095 | TotalRevenueColumn |
| Exclusion | $255,095 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 63594 | 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 | 63594 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 63594 | TotalRevenueColumn |
| Exclusion | $63,594 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 736536 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 632751 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 103785 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 103785 | TotalRevenueColumn |
| Exclusion | $103,785 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 55200 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 662309 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 228038 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -172838 | TotalRevenueColumn |
| Exclusion | -$172,838 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 132375 | GrossSalesOfInventory |
| Cost Of Goods Sold | 44305 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 88070 | TotalRevenueColumn |
| Exclusion | $88,070 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4934209 | TotalRevenueColumn |
| Related Or Exempt Function Income | 577304 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $337,706 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 474512 | Total |
| Program Services | 222698 | ProgramServices |
| Management And General | 111385 | ManagementAndGeneral |
| Fundraising | 140429 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1733166 | Total |
| Program Services | 1401147 | ProgramServices |
| Management And General | 129020 | ManagementAndGeneral |
| Fundraising | 202999 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 129424 | Total |
| Program Services | 108356 | ProgramServices |
| Management And General | 8094 | ManagementAndGeneral |
| Fundraising | 12974 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 169865 | Total |
| Program Services | 117885 | ProgramServices |
| Management And General | 20052 | ManagementAndGeneral |
| Fundraising | 31928 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 31414 | Total |
| Management And General | 31414 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 304468 | Total |
| Program Services | 275365 | ProgramServices |
| Management And General | 27572 | ManagementAndGeneral |
| Fundraising | 1531 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 214086 | Total |
| Program Services | 113762 | ProgramServices |
| Management And General | 803 | ManagementAndGeneral |
| Fundraising | 99521 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1165645 | Total |
| Program Services | 1088187 | ProgramServices |
| Management And General | 55474 | ManagementAndGeneral |
| Fundraising | 21984 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 96432 | Total |
| Program Services | 63346 | ProgramServices |
| Management And General | 30177 | ManagementAndGeneral |
| Fundraising | 2909 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 208550 | Total |
| Program Services | 207684 | ProgramServices |
| Management And General | 866 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 156633 | Total |
| Program Services | 123892 | ProgramServices |
| Management And General | 7504 | ManagementAndGeneral |
| Fundraising | 25237 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12520 | Total |
| Management And General | 12520 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 207352 | Total |
| Program Services | 170029 | ProgramServices |
| Management And General | 16588 | ManagementAndGeneral |
| Fundraising | 20735 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 89070 | Total |
| Program Services | 76256 | ProgramServices |
| Management And General | 6979 | ManagementAndGeneral |
| Fundraising | 5835 | Fundraising |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | FundraisingFundraising | Management And GeneralManagementAndGeneral |
|---|---|---|---|---|
| PROGRAMS AND PREVIEWS | 342192 | 342192 | ||
| FUTURE BUILDING PROJECT | 335924 | 335924 | ||
| REPAIRS AND MAINTENANCE | 45567 | 45342 | 225 | |
| TAXES AND LICENSES | 21403 | 10975 | 3893 | 6535 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19648 | Total |
| Program Services | 12044 | ProgramServices |
| Management And General | 1116 | ManagementAndGeneral |
| Fundraising | 6488 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5757871 | Total |
| Program Services | 4715084 | ProgramServices |
| Management And General | 466099 | ManagementAndGeneral |
| Fundraising | 576688 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 714601 | BOY |
| EOY | 251969 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 179030 | BOY |
| EOY | 127236 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 705240 | BOY |
| EOY | 1594690 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 180000 | BOY |
| EOY | 180000 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25325 | BOY |
| EOY | 31685 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 368365 | BOY |
| EOY | 247767 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 9134010 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 2741710 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6565569 | BOY |
| EOY | 6392300 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6526727 | BOY |
| EOY | 7127015 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5113011 | BOY |
| EOY | 4874928 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2292 | BOY |
| EOY | 73183 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20380160 | BOY |
| EOY | 20900773 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 635529 | BOY |
| EOY | 729975 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 650000 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 635529 | BOY |
| EOY | 1379975 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6368290 | BOY |
| EOY | 6069785 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6128083 | BOY |
| EOY | 6202755 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7248258 | BOY |
| EOY | 7248258 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19744631 | BOY |
| EOY | 19520798 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20380160 | BOY |
| EOY | 20900773 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -823662 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 707691 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | -107862 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| 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 Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 6092957 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 3102753 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 2646233 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2358257 | CurrentTaxYearMinus1Year |
| Current Tax Year | 4019199 | CurrentTaxYear |
| Total | 18219399 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | 138520 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 295321 | CurrentTaxYearMinus1Year |
| Current Tax Year | 665374 | CurrentTaxYear |
| Total | 1099215 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 6092957 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 3102753 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 2784753 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2653578 | CurrentTaxYearMinus1Year |
| Current Tax Year | 4684573 | CurrentTaxYear |
| Total | 19318614 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 19318614 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 271975 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 272476 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 374009 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 277523 | CurrentTaxYearMinus1Year |
| Current Tax Year | 422474 | CurrentTaxYear |
| Total | 1618457 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 271975 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 272476 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 374009 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 277523 | CurrentTaxYearMinus1Year |
| Current Tax Year | 422474 | CurrentTaxYear |
| Total | 1618457 | Total |
Net Income From Other UBI NetIncomeFromOtherUBI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | -1205 | CurrentTaxYearMinus4Years |
| Total | -1205 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 6363727 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 3375229 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 3158762 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2931101 | CurrentTaxYearMinus1Year |
| Current Tax Year | 5107047 | CurrentTaxYear |
| Total | 20935866 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.92280 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.91810 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.07730 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.08200 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collect Used For Public Exhibition | X | CollectUsedForPublicExhibition |
| Collect Used For Scholar Research | X | CollectUsedForScholarResearch |
| Collect Used For Preservation | X | CollectUsedForPreservation |
| Collect Used For Loan Or Exch Prgrms | X | CollectUsedForLoanOrExchPrgrms |
| Solicited Assets For Sale | 0 | SolicitedAssetsForSale |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 10351812 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 934110 | InvestmentEarningsOrLosses |
| Other Expenditures | 518798 | OtherExpenditures |
| End Of Year Balance | 10767124 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 10804371 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 76582 | InvestmentEarningsOrLosses |
| Other Expenditures | 529141 | OtherExpenditures |
| End Of Year Balance | 10351812 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 10087928 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 1242319 | InvestmentEarningsOrLosses |
| Other Expenditures | 505667 | OtherExpenditures |
| Administrative Expenses | 20209 | AdministrativeExpenses |
| End Of Year Balance | 10804371 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 8046532 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 2414278 | InvestmentEarningsOrLosses |
| Other Expenditures | 372881 | OtherExpenditures |
| End Of Year Balance | 10087928 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 11584875 | BeginningOfYearBalance |
| Contributions | 131854 | Contributions |
| Investment Earnings Or Losses | -2851069 | InvestmentEarningsOrLosses |
| Other Expenditures | 794537 | OtherExpenditures |
| Administrative Expenses | 24591 | AdministrativeExpenses |
| End Of Year Balance | 8046532 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.32680 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.67320 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.00000 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 4294076 | OtherCostOrOtherBasis |
| Book Value | 4294076 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 4398589 | OtherCostOrOtherBasis |
| Depreciation | 2333160 | Depreciation |
| Book Value | 2065429 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 441345 | OtherCostOrOtherBasis |
| Depreciation | 408550 | Depreciation |
| Book Value | 32795 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 6392300 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities (2 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| ALTERNATIVE INVESTMENTS | 1592926 | F |
| FIXED INCOME | 3282002 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 4874928 | TotalOfBookValueSecurities |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 5686205 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 707691 | NetUnrealizedGainsInvestments |
| Other Revenues | 44305 | OtherRevenues |
| Revenue Not Rptd F990 | 751996 | RevenueNotRptdF990 |
| Revenue Subtotal | 4934209 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 4934209 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 5802176 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 44305 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 44305 | ExpensesNotRptdF990 |
| Expenses Subtotal | 5757871 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 5757871 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| PART III, LINE 1A: | IN CONFORMITY WITH THE PRACTICE FOLLOWED BY MANY MUSEUMS, ART OBJECTS PURCHASED BY OR DONATED TO THE MUSEUM ARE NOT CAPITALIZED IN THE STATEMENT OF FINANCIAL POSITION. COLLECTIONS OF ART OBJECTS ARE HELD FOR PUBLIC EXHIBITION, EDUCATION OR RESEARCH; ARE PROTECTED, KEPT UNENCUMBERED AND PRESERVED; AND ARE SUBJECT TO REQUIREMENTS SUCH THAT PROCEEDS FROM SALES OF COLLECTION ITEMS BE USED TO ACQUIRE OTHER ITEMS FOR THE COLLECTION. PURCHASED COLLECTION ITEMS ARE RECORDED AS DECREASES IN UNRESTRICTED NET ASSETS IN THE YEAR IN WHICH THE ITEMS ARE ACQUIRED OR IN TEMPORARILY RESTRICTED NET ASSETS IF THE NET ASSETS USED TO PURCHASE THE ITEMS ARE RESTRICTED BY DONORS. CONTRIBUTED COLLECTION ITEMS ARE EXCLUDED FROM THE FINANCIAL STATEMENTS. PROCEEDS FROM DEACCESSIONS OR INSURANCE RECOVERIES ARE REFLECTED AS INCREASES IN THE APPROPRIATE NET ASSET CLASSES IN THE STATEMENT OF ACTIVITIES. CONTRIBUTIONS OF DONATED ART ARE NOT RECOGNIZED IN THE MUSEUM'S STATEMENT OF ACTIVITIES. | |
| PART III, LINE 4: | THE MUSEUM'S COLLECTION IS COMPRISED OF OVER 3,000 WORKS OF ART. THE COLLECTION'S FOCUS IS ON MODERN AND CONTEMPORARY ART AND INCLUDES PAINTING, SCULPTURE, PHOTOGRAPHY, DRAWING, PRINTMAKING, VIDEO, DIGITAL, AND INSTALLATION ART PRODUCED DURING THE TWENTIETH AND TWENTY-FIRST CENTURIES. | |
| PART V, LINE 4: | THE MUSEUM'S ENDOWMENT FUNDS CONSIST OF FUNDS FUNCTIONING AS ENDOWMENT THROUGH (A) DESIGNATION BY THE BOARD, AND (B) DONOR-RESTRICTED ENDOWMENT FUNDS. ENDOWMENT ASSETS INCLUDE DONOR-RESTRICTED FUNDS THAT THE MUSEUM MUST HOLD IN PERPETUITY. THE MUSEUM HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PRESERVE THE REAL PURCHASING POWER OF THE ENDOWMENT FUND AND TO PROVIDE RELATIVELY PREDICTABLE AND STABLE STREAM OF CURRENT INCOME FOR ANNUAL OPERATIONS NEEDS. | DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: |
| PART X, LINE 2: | THE MUSEUM IS A SECTION 501(C)(3) ORGANIZATION, EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION (A) OF THE U.S. INTERNAL REVENUE CODE (THE "CODE") AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION AS DEFINED IN SECTION 509(A)(1) OF THE CODE. IN ADDITION, THE STATE OF CALIFORNIA HAS CLASSIFIED THE MUSEUM AS NONPROFIT IN CHARACTER AND AS SUCH, IT IS EXEMPT FROM PAYMENT OF INCOME TAXES TO THE STATE OF CALIFORNIA. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES IN THE FINANCIAL STATEMENTS. IN JULY 2006, THE FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ISSUED FINANCIAL ACCOUNTING STANDARDS INTERPRETATION NO. 48 ("FIN 48"), ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, NOW REFERRED TO AS ACCOUNTING STANDARDS CODIFICATION TOPIC NO. 740 ("ASC 740"). ASC 740 CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN TAX RETURNS THAT AFFECT AMOUNTS REPORTED IN AN ORGANIZATION'S FINANCIAL STATEMENTS IN ACCORDANCE WITH THE ACCOUNTING FOR INCOME TAXES TOPIC OF ASC 740 (FORMERLY SFAS 109, ACCOUNTING FOR INCOME TAXES). ASC 740 REQUIRES THAT AN ORGANIZATION RECOGNIZE IN THE FINANCIAL STATEMENTS THE IMPACT OF THE TAX POSITION IF THAT POSITION WILL MORE LIKELY THAN NOT BE SUSTAINED ON AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. ASC 740 ALSO PROVIDES GUIDANCE RELATED TO DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS AND DISCLOSURE. DURING THE YEAR, THE MUSEUM PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS AND DID NOT NOTE ANY MATTERS THAT WOULD REQUIRE RECOGNITION IN THE STATEMENT OF ACTIVITIES OR WHICH MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. THE MUSEUM RECOGNIZES POTENTIAL ACCRUED INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS IN INCOME TAX EXPENSE. DURING THE YEAR, THE MUSEUM DID NOT RECOGNIZE ANY AMOUNT IN POTENTIAL INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS. THE FOLLOWING TABLE SUMMARIZES THE OPEN TAX YEARS FOR EACH MAJOR JURISDICTION: JURISDICTION OPEN TAX YEARS FEDERAL 2009 - 2012 CALIFORNIA 2008 - 2012 | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: |
| RETAIL COST OF GOODS SOLD 44,305. | PART XI, LINE 2D - OTHER ADJUSTMENTS: | |
| RETAIL COST OF GOODS SOLD 44,305. | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | ART OF DINING | NameOfEvent1 |
| Gross Receipts Event1 | 717509 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 662309 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 55200 | GrossRevenueEvent1 |
| Rent Facility Costs Event1 | 14041 | RentFacilityCostsEvent1 |
| Food And Beverage Event1 | 77380 | FoodAndBeverageEvent1 |
| Entertainment Event1 | 9315 | EntertainmentEvent1 |
| Other Direct Expenses Event1 | 127302 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 717509 | GrossReceiptsTotal |
| Charitable Contributions Total | 662309 | CharitableContributionsTotal |
| Gross Revenue Total Events | 55200 | GrossRevenueTotalEvents |
| Rent Facility Costs Total Events | 14041 | RentFacilityCostsTotalEvents |
| Food And Beverage Total Events | 77380 | FoodAndBeverageTotalEvents |
| Entertainment Total Events | 9315 | EntertainmentTotalEvents |
| Other Direct Expenses Total Events | 127302 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 228038 | DirectExpenseSummaryEvents |
| Net Income Summary | -172838 | NetIncomeSummary |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Personal Services | X | PersonalServices |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| GLENN PETERS | ||||||||||||||
| DEPUTY DIRECTOR | 154583 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 4279 | 0 | 158862 | 0 | 0 | 0 |
| DENNIS SZAKACS | ||||||||||||||
| DIRECTOR AND CEO | 299496 | 0 | 0 | 0 | 1275 | 0 | 0 | 0 | 10582 | 0 | 311353 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SUPPLEMENTAL INFORMATION | Identifier |
| Return Reference | PART III | ReturnReference |
| Explanation | PART I, LINE 1A: DURING THE FISCAL YEAR ENDING 3/31/13, DENNIS SZAKACS, DIRECTOR AND CEO, RECEIVED $1,275 FOR CHILDCARE EXPENSES. | Explanation |
Schedule L IRS990ScheduleL
Loan Table LoanTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | DENNIS SZAKACS | NamePerson |
| Relationship With Organization | DIRECTOR AND CEO | RelationshipWithOrganization |
| Loan From Organization | X | LoanFromOrganization |
| Original Principal | $200,000 | OriginalPrincipalAmount |
| Balance Due | 180000 | BalanceDue |
| Default | 0 | Default |
| Approved By Board | 1 | ApprovedByBoard |
| Written Agreement | 1 | WrittenAgreement |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | 180000 | TotalBalanceDue |
Schedule M IRS990ScheduleM
Works Of Art WorksOfArt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 36 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 0 | NoncashContribsRptdF990 |
Other Non Cash Contributions Table OtherNonCashContributionsTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Description | SUPPLIES FOR EVENTS | Description |
| Number Of Contributions | 7 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 112763 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of8283 Received | 3 | NumberOf8283Received |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 1 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Form990 Schedule M Part II Form990ScheduleMPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | NON REPORTING OF REVENUE: | Identifier |
| Return Reference | PART I, LINE 33: | ReturnReference |
| Explanation | IN CONFORMITY WITH THE PRACTICE FOLLOWED BY MANY ART MUSEUMS, ART OBJECTS DONATED TO THE MUSEUM ARE NOT CAPITALIZED IN THE STATEMENT OF FINANCIAL POSITION. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 7B | ACCORDING TO THE BYLAWS, THE EXECUTIVE COMMITTEE HAS THE ABILITY TO EXECUTE DECISIONS WHEN THE FULL BOARD OF TRUSTEES IS NOT CONVENED. IN MOST CASES, THE BOARD OF TRUSTEES ACTS ON BOARD-LEVEL MATTERS, WHEREVER POSSIBLE, RATHER THAN THE EXECUTIVE COMMITTEE. | |
| FORM 990, PART VI, SECTION B, LINE 11 | A DRAFT COPY OF FORM 990 (INCLUDING ALL PERTINENT SCHEDULES) WAS PROVIDED TO THE ORGANIZATION'S AUDIT CHAIR AND FINANCE COMMITTEE TO REVIEW AND APPROVE BEFORE IT WAS FILED WITH THE INTERNAL REVENUE SERVICE. A COPY WAS ALSO PROVIDED TO THE BOARD OF TRUSTEES. | |
| FORM 990, PART VI, SECTION B, LINE 12C | TO ENSURE THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: A. WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION, AND THE RESULTS OF ARMS LENGTH BARGAINING. B. WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO THE ORGANIZATION'S WRITTEN POLICIES; ARE PROPERLY RECORDED; REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES; FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION. | |
| FORM 990, PART VI, SECTION B, LINE 15 | THE EXECUTIVE COMMITTEE, WITH BOARD APPROVAL, IS RESPONSIBLE FOR THE DETERMINATION OF COMPENSATION FOR THE DIRECTOR AND KEY EMPLOYEE POSITION(S). THIS PROCESS INCLUDES REVIEW OF COMPENSATION DATA FROM COMPARATIVE NON-PROFIT INDUSTRIES WITH SIMILAR OPERATING BUDGETS AS WELL AS RETAINING OUTSIDE LEGAL COUNSEL TO REVIEW ALL WRITTEN COMPENSATION AGREEMENTS. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE FOLLOWING ORGANIZATIONAL DOCUMENTS OF THE TAX-EXEMPT ORGANIZATION WILL BE AVAILABLE (FOR INSPECTION OR COPYING) AT THE ORGANIZATION'S MAIN OFFICE DURING NORMAL BUSINESS HOURS AT NO CHARGE: INTERNAL REVENUE SERVICE DETERMINATION LETTER, ARTICLES OF INCORPORATION, AND BY-LAWS. - ALL OF THE AFOREMENTIONED ORGANIZATIONAL DOCUMENTS WILL ALSO BE POSTED ON THE ORGANIZATION'S WEBSITE. THE ORGANIZATION WILL MAKE BEST EFFORTS TO ENSURE THAT THE DOCUMENTS POSTED ON THE ORGANIZATION'S WEBSITE ARE THE MOST UPDATED VERSIONS OF SUCH DOCUMENTS (E.G., IN THE SITUATION WHERE THE ORGANIZATION'S ARTICLES OF INCORPORATION ARE REVISED). - THE PUBLIC INSPECTION COPY OF THE ORGANIZATION'S FORM 990, FROM THE PREVIOUS THREE YEARS (AT A MINIMUM), WILL BE AVAILABLE (FOR INSPECTION OR COPYING) AT THE ORGANIZATION'S MAIN OFFICE DURING NORMAL BUSINESS HOURS AT NO CHARGE; ADDITIONALLY, THE PRIOR YEAR 990 WILL ALSO BE POSTED ON THE ORGANIZATION'S WEBSITE. - THE PUBLIC INSPECTION COPY OF THE FORM 990 WILL NOT INCLUDE SCHEDULE A EXCESS CONTRIBUTORS OR SCHEDULE B NAMES AND ADDRESSES OF CONTRIBUTORS. - THE ORGANIZATION WILL MAKE BEST EFFORTS TO ENSURE THAT THE FORM 990 HELD AT THEIR MAIN OFFICE AND POSTED ON THEIR WEBSITE ARE THE MOST UPDATED VERSIONS OF SUCH. FOR EXAMPLE, IN THE INSTANCE THAT A FORM 990 HAS BEEN AMENDED, THE AMENDED VERSION OF THE FORM SHOULD BE THE ONE AVAILABLE FOR PUBLIC INSPECTION. - WHEN RESPONDING TO A PUBLIC INFORMATION REQUEST FOR ANY ORGANIZATIONAL DOCUMENT OR FORM 990 BY ANYONE, THE ORGANIZATION SHALL FULFILL SUCH REQUEST IN A TIMELY FASHION WITHOUT INQUIRING AS TO THE REASON FOR THE PUBLIC INSPECTION REQUEST. - A COPY OF THE ORGANIZATION'S (MOST UPDATED VERSIONS) OF THE AUDITED FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY WILL BE POSTED ON THE ORGANIZATION'S WEBSITE. | |
| FORM 990, PART XI, LINE 9: | COLLECTION ITEMS PURCHASED -107,862. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| FORM 990, PART XII, LINE 2C: | THE AUDIT COMMITTEE, A SUB-COMMITTEE OF THE FINANCE COMMITTEE, REVIEWS AND APPROVES ALL AUDIT ACTIVITY, UP TO AND INCLUDING TAX RETURNS. THIS COMMITTEE WILL BE RESPONSIBLE TO PRESENT ALL REQUIRED DOCUMENTS TO THE BOARD. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
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