2024-11-15T18:58:35-05:00 2023-12-31 264137155 JJACPA Inc 1102 South Main St Suite 1 Fort Bragg CA 95437 990 2023-01-01 946050398 Mendocino Arts Center Inc MEND PO Box 765 Mendocino CA 95460 Debra Lennox President 7079375818 2024-11-11 true true Joseph Arch P01213090 7079646325 2024-11-15 2023 2024-10-15 13:58:12Z Debra Lennox PO Box 765 Mendocino CA 95460 817863 false X www.mendocdinoartcenter.org X 1959 CA MENDOCINO ART CENTER IS AN EDUCATIONAL INSTITUTION THAT FOSTERS ENGAGEMENT, EXPLORATION AND EXCELLENCE IN THE ARTS. 5 5 12 2 0 0 369139 350249 267782 107682 69 531 61314 63294 698304 521756 0 0 386922 279281 0 135845 497209 403605 884131 682886 -185827 -161130 1130972 956447 218572 205177 912400 751270 X MENDOCINO ART CENTER IS AN EDUCATIONAL INSTITUTION THAT FOSTERS ENGAGEMENT, EXPLORATION AND EXCELLENCE IN THE ARTS. false false 387559 268507 THE ART CENTER PROVIDED: EDUCATIONAL AND PROFESSIONAL TRAINING IN ARTS AND CRAFTS; DIRECT SERVICES IN THE ARTS; TEMPORARY HOUSING FOR STUDENTSENROLLED IN THE ARTS AND CRAFTS EDUCATIONAL PROGRAMS; PROMOTION OF ARTSAND CRAFTS THROUGH ARTIST SHOWINGS, ADVERTISING, AND RETAIL STORES FORSTUDENTS AND OTHER ARTISTS, AND PUBLIC ADVERTISING FOR STUDENTS ANDBUSINESSES. 387559 true true false false false false false true false false true false false false true false false false true false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 72 0 true 12 true false false false false false false false false false false false false false false false false false X 5 5 false false false false false false false true true false false true true true true true true false false false CA X X X Debra Lennox 7079375818 PO Box 765 Mendocino CA 95460 X Lucia Zacha Director 0.00 0.00 X 0 0 0 Janis Porter Director 1.00 0.00 X 0 0 0 Todd Cole Director 0.00 0.00 X 0 0 0 Debra Lennox President 10.00 0.00 X X 0 0 0 Todd Sheffield Treasurer 1.00 0.00 X X 0 0 0 0 0 0 0 false false false 19100 52753 15000 263396 5686 350249 Education Tuition 711300 107682 107682 107682 531 531 198387 126394 71993 71993 71993 52753 160825 169713 -8888 -8888 Other revenues 900099 189 189 189 521756 170976 0 531 242951 140173 56561 46217 12586 9378 954 2254 23744 13388 6309 4047 1500 1500 17433 17073 360 24635 3720 4203 16712 4624 4624 2789 1432 644 713 68663 38965 29698 487 487 20722 14286 6436 17420 12110 5310 Instructors 50031 50031 Program Supplies 19657 19657 Special Events 38450 38450 Restricted fund expense 80705 80705 56489 15824 25007 15658 682886 387559 159482 135845 X 63429 87901 25147 1500 3915 775155 610028 5216 8100 707604 461101 260525 246503 1130972 956447 82016 64877 11338 10164 25000 34473 100218 95663 218572 205177 X 841392 706206 71008 45064 912400 751270 1130972 956447 -161130 0 X false false false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 99546 99546 551141 404184 146957 50754 50754 6163 6163 246503 Payroll Liabilities 6111 Vacation Accrual 1232 Gift Certificates Payable 760 Security Deposit - Rentals 3395 Payroll Tax Liabilities 43903 Sales Tax Payable 6924 Bed Tax Payable 33338 95663 Not reporting collections (Part III, line 1a) The collections, which are acquired through purchases and contributions, are not recognized as assets on the statement of financial position unless the collection is available for resale, at which time the collection is valued and entered as inventory. The collections are made up of works of art that are held for educational, research, and curatorial purposes. Each of the items is catalogued, preserved, and cared for. The activities of verifying their existence and assessing their condition are performed continueously. The collections are subject to a policy that requires proceeds from their sale to be used to acquire other items for collections. Collections descriptions (Part III, line 4) Various works of visual fine art are maintained in the collection of the organization. The pieces in this collection are on rotating display in the Centers Art Gallery so that they can be enjoyed by the public, as well as preserved for future generations. Such exhibition and preservation are both part of the exempt purpose of the organization. true true true false true true true false false false false false false false false false false true Record maintenances (Questions 4a, 4b, 4c or 4d) Records are collected, but not used for the racial composition of the student body, faculty or the admiinistrative staff. Description of nondiscriminatory policy (Question 3) The Center publishes its nondiscrimination policy in its periodical and class registrations. various 52753 52753 38450 52753 52753 38450 38450 14303 Form 990 governing body review Part VI line 11 FORM 990, PART VI, SECTION B, LINE 11B:THE 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE BOARD TREASURERBEFORE IT IS FILED. THE EXECUTIVE DIRECTOR WILL PRESENT THE ANNUAL RETURNTO THE BOARD AT THE MEETING IMMEDIATELY FOLLOWING THE FILING OF THE RETURNAND WILL DISCUSS ANY QUESTIONS OR ISSUES THAT MAY COME UP AS A RESULT. ITIS NOT ANTICIPATED THAT ANY ISSUES THAT DO COME UP FOR DISCUSSION WILLRESULT IN CHANGES TO THE RETURN REQUIRING FILING AMENDED ANNUAL RETURNS. Conflict of interest policy compliance Part VI line 12c FORM 990, PART VI, SECTION B, LINE 12C:THE EXECUTIVE DIRECTOR SCHEDULES MEETINGS AS NECESSARY TO RESOLVECONFLICTS. ANNUALLY, IN JANUARY, BOTH BOARD MEMBERS AND STAFF MEMBERS SIGNAN UPDATED DISCLOSURE FORM REGARDING CONFLICT OF INTEREST AND WHISTLEBLOWER POLICIES AND SITUATIONS. Other officer or key employee compensation Part VI line 15b FORM 990, PART VI, SECTION B, LINE 15:THE BOARD OF DIRECTORS REVIEWS THE EXECUTIVE DIRECTORS COMPENSATION FOROTHER LIKE-SIZED NON-PROFIT ORGANIZATIONS. NATIONAL AND REGIONAL SURVEYS, COMMUNICATION WITH LOCAL NON-PROFIT ORGANIZATIONS, DATA RECEIVED FROM BOARD SOURCE AND OTHER SUCHORGANIZATIONS. Governing documents etc available to public Part VI line 19 FORM 990, PART VI, SECTION C, LINE 19:UPON WRITTEN REQUEST. Balance Sheet Part X PART X, LINE 2:MENDOCINO ART CENTER FOLLOWS THE GUIDANCE OF FASB ASC 740 - ACCOUNTING FORUNCERTAINTY IN INCOME TAXES. AS OF DECEMBER 31, 2023, 2022, AND 2021,MANAGEMENT EVALUATED THE CENTERS TAX POSITIONS AND CONCLUDED THAT THECENTER MAINTAINED ITS TAX-EXEMPT STATUS AND HAD TAKEN NO UNCERTAIN TAXPOSITIONS THAT REQUIRE ADJUSTMENTS TO THE FINANCIAL STATEMENTS. Part III response or note to any other line in Part III PART III, LINE 1A:THE COLLECTIONS, WHICH ARE ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS, ARE NOT RECOGNIZED AS ASSETS ON THE STATEMENT OF FINANCIAL POSITIONS UNLESS THE COLLECTION IS AVAILABLE FOR RESALE, AT WHICH TIME THE COLLECTION IS VALUED AND ENTERED AS INVENTORY. THE COLLECTIONS ARE MADE UPOF WORKS OF ART THAT ARE HELD FOR EDUCATIONAL, RESEARCH, AND CURATORIAL PURPOSES. EACH OF THE ITEMS IS CATALOGED, PRESERVED, AND CARED FOR, AND ACTIVITIES, VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION, ARE PERFORMED CONTINUOUSLY. THE COLLECTIONS ARE SUBJECT TO A POLICY THAT REQUIRES PROCEEDS FROM THEIR SALES TO BE USED TO ACQUIRE OTHER ITEMS FORCOLLECTIONS. PART III, LINE 4:VARIOUS WORKS OF VISUAL FINE ART ARE MAINTAINED IN THE COLLECTION OF THEORGANIZATION. THE PIECES IN THIS COLLECTION ARE ON ROTATING DISPLAY INTHE CENTERS ART GALLERY SO THAT THEY CAN BE ENJOYED BY THE PUBLIC, ASWELL AS PRESERVED FOR FUTURE GENERATIONS. SUCH EXHIBITION ANDPRESERVATION ARE BOTH PART OF THE EXEMPT PURPOSE OF THE ORGANIZATION.