LIVERMORE VALLEY PERFORMING ARTS CENTER: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- LIVERMORE VALLEY PERFORMING ARTS CENTER (EIN 68-0419182)
- Tax period
- 2010-01-01 to 2010-12-31
- Filed
- 2011-11-02
- IRS object ID
- 201133069349301418
- Schema version
- 2010v3.4
- 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 K
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-11-02T16:37:34-05:00 | Timestamp |
| Tax Period End Date | 2010-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
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 | 2010-01-01 | 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 | 2011-11-01 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | LAWRENCE S KUECHLER | Name |
| Phone | 4084941200 | Phone |
| Date Prepared | 2011-11-01 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | 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 | 4820186 | 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 | 48 | TotalNbrEmployees |
| Total Nbr Volunteers | 20 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 5768926 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1543667 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 986460 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 918567 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 46830 | InvestmentIncomePriorYear |
| Investment Income Current Year | 6740 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 5597 | OtherRevenuePriorYear |
| Other Revenue Current Year | 86334 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 6807813 | TotalRevenuePriorYear |
| Total Revenue Current Year | 2555308 | 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 | 1143305 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 920956 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 257066 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 2688454 | OtherExpensePriorYear |
| Other Expenses Current Year | 2595912 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 3831759 | TotalExpensesPriorYear |
| Total Expenses Current Year | 3516868 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 2976054 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -961560 | RevenuesLessExpensesCY |
| Total Assets BOY | 36014446 | TotalAssetsBOY |
| Total Assets EOY | 34567421 | TotalAssetsEOY |
| Total Liabilities BOY | 25166502 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 24681037 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 10847944 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 9886384 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | TO ESTABLISH AND OPERATE A WORLD CLASS PERFORMING ARTS CENTER IN THE TRI-VALLEY THAT PROMOTES AND ENCOURAGES THE PRESENTATION AND CREATION OF VISUAL AND PERFORMING ARTS WHILE ENHANCING THE PUBLIC'S APPRECIATION, ENJOYMENT AND UNDERSTANDING OF THE ARTS. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 2804643 | Expense |
| Revenue | 932019 | Revenue |
| Description | LVPAC OPERATES THE BANKHEAD THEATER, WHICH SERVES AS HOME FOR MANY OF THE AREA'S FINEST PERFORMING ARTS ORGANIZATIONS. THESE INCLUDE BUT ARE NOT LIMITED TO DEL VALLE FINE ARTS, THE LIVERMORE VALLEY OPERA, THE LIVERMORE-AMADOR SYMPHONY, VALLEY DANCE THEATER, CANTABELLA CHILDREN'S CHORUS, TRI-VALLEY REPERTORY THEATER, THE VALLEY CONCERT CHORALE AND THE PACIFIC CHAMBER SYMPHONY. LVPAC PROVIDES THE BANKHEAD ON A RENTAL BASIS TO BOTH RESIDENT AND VISITING PERFORMANCE COMPANIES. IT ALSO FUNCTIONS AS A PRESENTER IN ITS OWN RIGHT, BRINGING TO LIVERMORE ARTISTS OF NATIONAL AND INTERNATIONAL STATURE. LVPAC FACILITATES THE RAY DOROUGH SPEAKERS SERIES, WHOSE SPEAKERS INCLUDE RENOWNED SCIENTISTS, WRITERS AND ARTISTS; FINALLY, LVPAC PROVIDES STUDENT MATINEE PERFORMANCES AND ARTISTS' CLASSROOM WORKSHOPS FOR CHILDREN IN THE TRI-VALLEY.DURING 2010, OVER 160 PUBLIC EVENTS TOOK PLACE AT THE BANKHEAD; MORE THAN 67,000 ATTENDEES ENJOYED PERFORMANCES BY SUCH ATTRACTIONS AS THE LIVERMORE VALLEY OPERA, VALLEY DANCE THEATER, CHANTICLEER, OTTMAR LIEBERT, THE CAPITOL STEPS, SPENCER DAY, RED PRIEST, DAR WILLIAMS AND THE LIVERMORE-AMADOR SYMPHONY. LVPAC AGAIN HOSTED GUITARFEST, WHICH BROUGHT THOUSANDS OF VISITORS TO LIVERMORE, AND TO THE BANKHEAD. OVERALL, ARTS ORGANIZATIONS THAT HAVE PERFORMED AT THE BANKHEAD HAVE EXPERIENCED STRONG ATTENDANCE AND REVENUE GROWTH, WHILE BROADENING AND DIVERSIFYING THEIR AUDIENCES. LVPAC PRESENTS ATTRACTIONS HAVE CONSISTENTLY ACHIEVED HIGHER THAN AVERAGE TICKET SALES. A CORNERSTONE OF LIVERMORE'S DOWNTOWN REVITALIZATION, THE BANKHEAD THEATER, AND THE ACTIVITIES OF THE LIVERMORE VALLEY PERFORMING ARTS CENTER, CONTINUE TO PLAY A VIBRANT ROLE IN THE CULTURAL, AND THE ECONOMIC LIFE OF THE CITY OF LIVERMORE. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 96979 | Expense |
| Revenue | 49441 | 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. 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.6000 PEOPLE WERE SERVED DURING THE YEAR. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 40550 | Expense |
| Description | LVPAC CONTINUED ITS EFFORTS TO BUILD A 2,000-SEAT REGIONAL THEATER. A PORTION OF ITS ADMINISTRATIVE OVERHEAD WAS INVESTED DURING THE YEAR IN THE PLANNING FOR THIS NEXT PHASE OF THE CENTER. THESE COSTS WERE INCURRED IN ANTICIPATION OF THE SUCCESSFUL COMPLETION OF THE REGIONAL THEATER PROJECT. IN 2010 DESIGN WORK FOR A 2,000 SEAT REGIONAL PERFORMING ARTS THEATER WAS BROUGHT TO COMPLETION. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 2942172 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | 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 | 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 | 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 |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 20 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 48 | 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 |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CAROL CONRAD | 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (24 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 | |
| PATRICK KERNAN | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| STEVE KING | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| DOUGLAS SIROTTA | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| DONALD TISHMAN | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| MICHAEL MADDEN | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JOSEPH MADDEN | ||||||
| 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 | |
| THOMAS REITTER | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| CHARLES SMITH | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| DONNA WILCOX | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| DENISE WATKINS | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| DAVID DIAL LEFT APRIL 2010 | ||||||
| EXECUTIVE DIRECTOR | 40.00 | X | 66856 | 0 | 0 | |
| LEN ALEXANDER | ||||||
| EXECUTIVE DIRECTOR | 30.00 | X | 0 | 0 | 0 | |
| OWEN BROWN LEFT MAY 2010 | ||||||
| CFO | 8.00 | X | 31375 | 0 | 0 | |
| CAROL CONRAD | ||||||
| FINANCE MANAGER | 40.00 | X | 49040 | 0 | 2400 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 147271 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 2400 | 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 | |||||
| P O BOX 513 | BURLINGAME | CA | 940110513 | LEGAL SERVICE | 328682 |
| MANAGEMENT CONSULTANTS FOR THE ARTS INC | |||||
| 400 MAIN STREET SUITE 400 | STAMFORD | CT | 06901 | MANAGEMENT SERVICE | 143523 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 2 | NumberOfContractorsGT100K |
| Fundraising Events | 29766 | FundraisingEvents |
| Government Grants | 390557 | GovernmentGrants |
| All Other Contributions | 1123344 | AllOtherContributions |
| Noncash Contributions | 692245 | NoncashContributions |
| Total Contributions | 1543667 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| THEATER REVENUE | 711110 | 869126 | 869126 |
| BOTHWELL STUDIO | 711110 | 49441 | 49441 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 918567 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4567 | TotalRevenueColumn |
| Exclusion | $4,567 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 1320 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 1320 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1320 | TotalRevenueColumn |
| Exclusion | $1,320 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 2180225 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 2178052 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 2173 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2173 | TotalRevenueColumn |
| Exclusion | $2,173 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 66010 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 29766 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 58705 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 7305 | TotalRevenueColumn |
| Exclusion | $7,305 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 42937 | GrossSalesOfInventory |
| Cost Of Goods Sold | 28121 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 14816 | TotalRevenueColumn |
| Exclusion | $14,816 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| MISC REFUNDS | 900099 | 56288 | 56288 |
| SPONSORSHIP ADVERTISIN | 711190 | 6605 | 6605 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 62893 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2555308 | TotalRevenueColumn |
| Related Or Exempt Function Income | 981460 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $30,181 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 148081 | Total |
| Program Services | 16317 | ProgramServices |
| Management And General | 115448 | ManagementAndGeneral |
| Fundraising | 16316 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 632837 | Total |
| Program Services | 505171 | ProgramServices |
| Management And General | 11612 | ManagementAndGeneral |
| Fundraising | 116054 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 65170 | Total |
| Program Services | 50893 | ProgramServices |
| Management And General | 5677 | ManagementAndGeneral |
| Fundraising | 8600 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 74868 | Total |
| Program Services | 50161 | ProgramServices |
| Management And General | 11979 | ManagementAndGeneral |
| Fundraising | 12728 | Fundraising |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 143237 | Total |
| Program Services | 52348 | ProgramServices |
| Management And General | 44104 | ManagementAndGeneral |
| Fundraising | 46785 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 20628 | Total |
| Management And General | 20628 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 73840 | Total |
| Management And General | 73840 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 24936 | Total |
| Program Services | 21896 | ProgramServices |
| Management And General | 1474 | ManagementAndGeneral |
| Fundraising | 1566 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 128916 | Total |
| Program Services | 128916 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 180405 | Total |
| Program Services | 151169 | ProgramServices |
| Management And General | 9907 | ManagementAndGeneral |
| Fundraising | 19329 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 87356 | Total |
| Program Services | 74252 | ProgramServices |
| Management And General | 6552 | ManagementAndGeneral |
| Fundraising | 6552 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 91951 | Total |
| Program Services | 88273 | ProgramServices |
| Management And General | 1839 | ManagementAndGeneral |
| Fundraising | 1839 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12727 | Total |
| Program Services | 6297 | ProgramServices |
| Management And General | 2756 | ManagementAndGeneral |
| Fundraising | 3674 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 54039 | Total |
| Program Services | 51877 | ProgramServices |
| Management And General | 1081 | ManagementAndGeneral |
| Fundraising | 1081 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 848131 | Total |
| Program Services | 839651 | ProgramServices |
| Management And General | 4240 | ManagementAndGeneral |
| Fundraising | 4240 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 24928 | Total |
| Program Services | 23930 | ProgramServices |
| Management And General | 499 | ManagementAndGeneral |
| Fundraising | 499 | Fundraising |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| LOAN FEES | 492505 | 480192 | 5861 | 6452 |
| ARTIST PAYMENTS | 269883 | 269883 | ||
| FACILITY & EQUIPMENT | 74839 | 74839 | ||
| VARIOUS EVENT EXP | 41074 | 29856 | 11218 | |
| BOND AMORTIZATION | 26517 | 26251 | 133 | 133 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3516868 | Total |
| Program Services | 2942172 | ProgramServices |
| Management And General | 317630 | ManagementAndGeneral |
| Fundraising | 257066 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1079392 | BOY |
| EOY | 1178924 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2804722 | BOY |
| EOY | 1523687 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3800904 | BOY |
| EOY | 2874247 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 67560 | BOY |
| EOY | 18440 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 58115 | BOY |
| EOY | 26131 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 24143747 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 2744540 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22240809 | BOY |
| EOY | 21399207 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 419738 | BOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5543206 | BOY |
| EOY | 7546785 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 36014446 | BOY |
| EOY | 34567421 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1881769 | BOY |
| EOY | 646886 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 352335 | BOY |
| EOY | 204151 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22932398 | BOY |
| EOY | 23830000 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25166502 | BOY |
| EOY | 24681037 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7368480 | BOY |
| EOY | 6535965 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2739464 | BOY |
| EOY | 2610419 | 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 | 10847944 | BOY |
| EOY | 9886384 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 36014446 | BOY |
| EOY | 34567421 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -961560 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| 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 | 3095414 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 3472534 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1147564 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 5768926 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1544566 | CurrentTaxYear |
| Total | 15029004 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 3095414 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 3472534 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1147564 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 5768926 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1544566 | CurrentTaxYear |
| Total | 15029004 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amounts Subst Contributors Total | 4263358 | AmountsSubstContributorsTotal |
| Public Support Total170 | 10765646 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 122654 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 271147 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 190348 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 31925 | CurrentTaxYearMinus1Year |
| Current Tax Year | 5887 | CurrentTaxYear |
| Total | 621961 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 27727 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 367289 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 903290 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 8205 | CurrentTaxYearMinus1Year |
| Current Tax Year | 62881 | CurrentTaxYear |
| Total | 1369392 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 17020357 | TotalSupport |
| Gross Receipts From Admissions Etc | 2085982 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.63250 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.53560 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 740000 | BeginningOfYearBalance |
| End Of Year Balance | 740000 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 1.00000 | PermanentEndowmentEOYBalance |
| 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 | 740000 | OtherCostOrOtherBasis |
| Book Value | 740000 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 22536615 | OtherCostOrOtherBasis |
| Depreciation | 2437214 | Depreciation |
| Book Value | 20099401 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 21729 | OtherCostOrOtherBasis |
| Depreciation | 16733 | Depreciation |
| Book Value | 4996 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 845403 | OtherCostOrOtherBasis |
| Depreciation | 290593 | Depreciation |
| Book Value | 554810 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 21399207 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (2 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| CONSTRUCTION IN PROGRESS | 6158967 |
| BOND ISSUANCE COSTS, NET | 1387818 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 7546785 | TotalBookValueOtherAssets |
| Total Revenue | 2555308 | TotalRevenue |
| Total Expenses | 3516868 | TotalExpenses |
| Excess Or Deficit For Year | -961560 | ExcessOrDeficitForYear |
| Total Adjustments | 0 | TotalAdjustments |
| Excess Or Deficit Per FS | -961560 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 2610880 | TotRevenueEtcAuditedFinclStmt |
| Donated Srvc And Use Of Facilities | 68525 | DonatedSrvcAndUseOfFacilities |
| Revenue Not Rptd F990 | 68525 | RevenueNotRptdF990 |
| Revenue Subtotal | 2542355 | RevenueSubtotal |
| Other Revenues Not Included | 12953 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 12953 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 2555308 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 3572440 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 68525 | DonatedServicesUseOfFacilities |
| Other Expenses Included | 28121 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 96646 | ExpensesNotRptdF990 |
| Expenses Subtotal | 3475794 | ExpensesSubtotal |
| Other Expenses Not Included | 41074 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 41074 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 3516868 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (5 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: | PART V, LINE 4: | PERMANENTLY RESTRICTED NET ASSETS, WHICH CONSISTED OF LAND ACQUIRED BY THE CENTER AS A SITE FOR THE SOLE PURPOSE OF BUILDING THE 500-SEAT (COMMUNITY) THEATER TOTALED $740,000. THE LAND WAS ACQUIRED IN 2005 WHEN LIVERMORE VALLEY PERFORMING ARTS CENTER ENTERED INTO A PURCHASE AGREEMENT (THE "AGREEMENT") WITH THE CITY OF LIVERMORE (THE "CITY") FOR THE SITE UPON WHICH THE BANKHEAD THEATER IS CONSTRUCTED. UNDER THE TERMS OF THE AGREEMENT, THE CENTER PAID THE CITY THE SUM OF $1 IN EXCHANGE FOR THE PROPERTY, SUBJECT TO CERTAIN LIMITATIONS INCLUDING SPECIFIED RESTRICTIONS RELATING TO THE FUTURE USE AND DISPOSITION OF THE PROPERTY. IN CONNECTION WITH THE PURCHASE, THE CENTER RECOGNIZED A PERMANENTLY RESTRICTED CONTRIBUTION TOTALING $740,000 WHICH REPRESENTED THE EXCESS OF THE ESTIMATED FAIR VALUE OF THE PROPERTY OVER THE CONSIDERATION PAID AT THE DATE OF PURCHASE. |
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X: | 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, 2009, 2008 AND 2007 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, 2009, 2008, 2007 AND 2006 COULD BE SUBJECT TO EXAMINATION BY STATE TAXING AUTHORITIES, GENERALLY FOR FOUR YEARS AFTER THEY ARE FILED. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | CONCESSIONS EXPENSE -28,121. VARIOUS EDUCATION EVENTS EXPENSES 41,074. | |
| PART XIII, LINE 2D - OTHER ADJUSTMENTS: | CONCESSIONS EXPENSE 28,121. | |
| PART XIII, LINE 4B - OTHER ADJUSTMENTS: | VARIOUS EDUCATION EVENTS EXPENSES 41,074. |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | BROADWAY TODAY | NameOfEvent1 |
| Gross Receipts Event1 | 44874 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 10062 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 34812 | GrossRevenueEvent1 |
| Rent Facility Costs Event1 | 969 | RentFacilityCostsEvent1 |
| Food And Beverage Event1 | 11306 | FoodAndBeverageEvent1 |
| Entertainment Event1 | 16263 | EntertainmentEvent1 |
| Other Direct Expenses Event1 | 2689 | OtherDirectExpensesEvent1 |
| Name Of Event2 | ARTWALK | NameOfEvent2 |
| Gross Receipts Event2 | 28142 | GrossReceiptsEvent2 |
| Charitable Contributions Event2 | 12973 | CharitableContributionsEvent2 |
| Gross Revenue Event2 | 15169 | GrossRevenueEvent2 |
| Rent Facility Costs Event2 | 639 | RentFacilityCostsEvent2 |
| Food And Beverage Event2 | 3232 | FoodAndBeverageEvent2 |
| Other Direct Expenses Event2 | 12328 | OtherDirectExpensesEvent2 |
| Total Number Of Other Events | 1 | TotalNumberOfOtherEvents |
| Gross Receipts Other Events | 22760 | GrossReceiptsOtherEvents |
| Charitable Contrib Other Events | 6731 | CharitableContribOtherEvents |
| Gross Revenue Other Events | 16029 | GrossRevenueOtherEvents |
| Rent Facility Costs Other Events | 434 | RentFacilityCostsOtherEvents |
| Food And Beverage Other Events | 2345 | FoodAndBeverageOtherEvents |
| Entertainment Other Events | 2611 | EntertainmentOtherEvents |
| Other Direct Expenses Other Events | 5889 | OtherDirectExpensesOtherEvents |
| Gross Receipts Total | 95776 | GrossReceiptsTotal |
| Charitable Contributions Total | 29766 | CharitableContributionsTotal |
| Gross Revenue Total Events | 66010 | GrossRevenueTotalEvents |
| Rent Facility Costs Total Events | 2042 | RentFacilityCostsTotalEvents |
| Food And Beverage Total Events | 16883 | FoodAndBeverageTotalEvents |
| Entertainment Total Events | 18874 | EntertainmentTotalEvents |
| Other Direct Expenses Total Events | 20906 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 58705 | DirectExpenseSummaryEvents |
| Net Income Summary | 7305 | NetIncomeSummary |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI
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) |
|---|---|---|
| Total Proceeds | 24755359 | TotalProceeds |
| Issuance Costs From Proceeds | 476600 | IssuanceCostsFromProceeds |
| Capital Expenditures | 23768037 | CapitalExpenditures |
| Amount Unspent | 510722 | AmountUnspent |
| Year Of Subst Completion | 2007 | YearOfSubstCompletion |
| Current Refunding | 0 | CurrentRefunding |
| Advance Refunding | 0 | AdvanceRefunding |
| Final Allocation Made | 0 | FinalAllocationMade |
| Adequate Books And Recds Maintaind | 1 | AdequateBooksAndRecdsMaintaind |
Form990 Schedule K Part III Form990ScheduleKPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Owning Bond Financed Property | 0 | OwningBondFinancedProperty |
| Any Lease Arrangements | 0 | AnyLeaseArrangements |
| Mngment Cntrct Bond Financd Prprty | 0 | MngmentCntrctBondFinancdPrprty |
| Any Research Agreements | 0 | AnyResearchAgreements |
| Bond Counsel Routinely Engaged | 1 | BondCounselRoutinelyEngaged |
| Prcntge Prvt Business Use By Others | 0.00300 | PrcntgePrvtBusinessUseByOthers |
| Total Private Business Use | 0.00300 | TotalPrivateBusinessUse |
| Post Issuance Compliance Procdrs | 1 | PostIssuanceComplianceProcdrs |
Form990 Schedule K Part IV Form990ScheduleKPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8038 T Filed | 0 | Form8038TFiled |
| 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) |
|---|---|---|
| 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 | 1.380000000000 | TermOfGIC |
| Regulatory Safe Harbor Satisfied | 1 | RegulatorySafeHarborSatisfied |
| Gross Proceeds Invested | 1 | GrossProceedsInvested |
| Exception To Rebate | 0 | ExceptionToRebate |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | JOAN SEPPALA | NamePerson |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | MEMBER OF THE BOARD | Relationship |
| Amount Of Transaction | 25594 | AmountOfTransaction |
| Description Of Transaction | "THE INDEPENDENT", A NEWSPAPER OWNED BY JOAN SEPPALA (PRESIDENT) PROVIDED $25,594 WORTH OF NEWSPAPER ADVERTISEMENTS. | DescriptionOfTransaction |
| Sharing Of Revenues | 0 | SharingOfRevenues |
Schedule M IRS990ScheduleM
Clothing And Household Goods ClothingAndHouseholdGoods
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Noncash Contribs Rptd F990 | 695 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenues |
Intellectual Property IntellectualProperty
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 4899 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenues |
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 660789 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenues |
Food Inventory FoodInventory
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 553 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenues |
Other Non Cash Contributions Table OtherNonCashContributionsTable (2 entries)
| Non Cash CheckboxNonCashCheckbox | DescriptionDescription | Number Of ContributionsNumberOfContributions | Noncash Contribs Rptd F990NoncashContribsRptdF990 | Method Of Determining RevenuesMethodOfDeterminingRevenues |
|---|---|---|---|---|
| X | AUCTION ITEMS | 39 | 6049 | COST |
| X | EVENT SUPPLIES | 45 | 19260 | FMV |
| 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)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| 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 2010 WERE $143,523. | |
| 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. | |
| 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 12C | |
| 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 B, LINE 15 | |
| LVPAC MAKES ITS GOVERNMENT DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC BY THEIR MAKING A REQUEST TO THE LVPAC ADMINISTRATIVE OFFICE. | FORM 990, PART VI, SECTION C, LINE 19 | |
| COMPENSATION OF INDEPENDENT CONTRACTOR - LEGAL SERVICE | THE COMPENSATION REPORTED ON FORM 990 PART VII SECTION B COLUMN (C) FOR CARR MCCLELLAN INGERSOLL THOMPSON & HORN (LEGAL SERVICE) WAS ON CASH BASIS. ON THE OTHER HAND, FORM 990 PART IX LINE 11B LEGAL EXPENSE WAS ON ACCURAL BASIS. | FORM 990 PART VII SECTION B & PART IX LINE 11B |
| PURPOSE OF BOND ISSUANCE | 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. | FORM 990, SCHEDULE K, PART I, COLUMN F: |
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