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    <Timestamp>2013-12-24T12:18:39-08:00</Timestamp>
    <TaxPeriodEndDate>2013-07-31</TaxPeriodEndDate>
    <PreparerFirm>
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        <BusinessNameLine1>MCKINLEY BUSINESS SERVICES</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>913 CYPRESS DR</AddressLine1>
        <City>VISTA</City>
        <State>CA</State>
        <ZIPCode>920847043</ZIPCode>
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    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2012-08-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>043704983</EIN>
      <Name>
        <BusinessNameLine1>EMPRESA PERFORMING ARTS FOUNDATION</BusinessNameLine1>
      </Name>
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      <Phone>7606302765</Phone>
      <USAddress>
        <AddressLine1>4850 AVENIDA EMPRESA</AddressLine1>
        <City>OCEANSIDE</City>
        <State>CA</State>
        <ZIPCode>92056</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>ANNE SHELTON</Name>
      <Title>PRESIDENT</Title>
      <Phone>7606302765</Phone>
      <DateSigned>2013-10-15</DateSigned>
    </Officer>
    <Preparer>
      <Name>JEAN L MCKINLEY</Name>
      <DatePrepared>2013-12-24</DatePrepared>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2015-11-30 17:44:51Z</BuildTS>
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      <WebSite>www.empresaelementary.org</WebSite>
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      <GrossReceipts>109444</GrossReceipts>
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      <ContributionsGiftsGrantsEtc>4712</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>0</ProgramServiceRevenue>
      <MembershipDues>0</MembershipDues>
      <InvestmentIncome>294</InvestmentIncome>
      <CostOtherBasisAndSalesExpenses>0</CostOtherBasisAndSalesExpenses>
      <GainOrLossFromSaleOfAssets>0</GainOrLossFromSaleOfAssets>
      <GamingGrossIncome>0</GamingGrossIncome>
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      <SpecialEventsDirectExpenses>87446</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>16992</SpecialEventsNetIncomeLoss>
      <CostOfGoodsSold>0</CostOfGoodsSold>
      <GroProfitLossSalesOfInventory>0</GroProfitLossSalesOfInventory>
      <TotalRevenue>21998</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>15000</GrantsAndSimilarAmountsPaid>
      <PrintingPublicationsPostage>572</PrintingPublicationsPostage>
      <OtherExpensesTotal>3899</OtherExpensesTotal>
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      <PrimaryExemptPurpose>FUND PERFORMING/VISUAL ART CURRICULUM</PrimaryExemptPurpose>
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        <DescriptionProgramServiceAccom>GRANTS TO FACULTY OR OTHER STAFF FOR PERFORMING/VISUAL ART CURRICULUM COSTS SUCH AS FIELD TRIPS TO PLAYS, EDUCATIONAL AND PERFORMING MUSIC CDS/EQUIPMENT, PLAY COSTUMES AND ART CURRICULUM</DescriptionProgramServiceAccom>
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        <ProgramServiceExpenses>15000</ProgramServiceExpenses>
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        <PersonName>MARIA AARHUS</PersonName>
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        <PersonName>LINDA HARTMAN</PersonName>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>ROBIN HEDRICK</PersonName>
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      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
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        <NamePerson>LINDA HARTMAN</NamePerson>
        <AddressUS>
          <AddressLine1>1535 AVENIDA OCEANO</AddressLine1>
          <City>OCEANSIDE</City>
          <State>CA</State>
          <ZIPCode>92056</ZIPCode>
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        <TelephoneNumber>7607178352</TelephoneNumber>
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      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
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        <CurrentTaxYear>1500</CurrentTaxYear>
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        <CurrentTaxYear>90000</CurrentTaxYear>
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      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 10</Identifier>
        <Explanation>MUSIC TEACHER SALARY GRANT VISTA UNIFIES SCHOOL DIST. NONE 15000.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 16</Identifier>
        <Explanation>INSURANCE 320. BANK CHARGES 695. ART GRANTS 2784. PROFESSIONAL FEES 100.</Explanation>
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