2024-04-05T12:23:24-05:00 2023-06-30 221478099 COHNREZNICK LLP 621 CAPITOL MALL SUITE 2150 SACRAMENTO CA 95814 990 2022-07-01 954538371 SKIRBALL CULTURAL CENTER SKIR 3104404500 2701 NORTH SEPULVEDA BLVD LOS ANGELES CA 90049 JESSIE KORNBERG PRESIDENT & CEO 3104404500 2024-04-04 1 JESSIE KORNBERG 999009999 0 JOLANTA TUCK CPA P01340068 9164429100 2024-03-19 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JESSIE KORNBERG 2701 NORTH SEPULVEDA BLVD LOS ANGELES CA 90049 24257366 0 X WWW.SKIRBALL.ORG X 1995 CA PLACE OF MEETING GUIDED BY THE JEWISH TRADITION AND INSPIRED BY AMERICAN DEMOCRATIC IDEALS. 23 21 385 156 3901781 0 14289087 10670528 673253 2671224 -3961906 2429264 5429137 6294173 16429571 22065189 0 0 0 0 16096199 18641181 0 0 1955522 11404412 12521281 27500611 31162462 -11071040 -9097273 394099522 406558761 3706400 3402051 390393122 403156710 X THE SKIRBALL CULTURAL CENTER IS A PLACE OF MEETING GUIDED BY THE JEWISH TRADITION OF WELCOMING THE STRANGER AND INSPIRED BY THE AMERICAN DEMOCRATIC IDEALS OF FREEDOM AND EQUALITY. WE WELCOME PEOPLE OF ALL COMMUNITIES AND GENERATIONS TO PARTICIPATE IN CULTURAL EXPERIENCES THAT CELEBRATE DISCOVERY AND HOPE, FOSTER HUMAN CONNECTIONS, AND CALL UPON US TO HELP BUILD A MORE JUST SOCIETY. 0 0 9700136 1944886 COMMUNITY GATHERINGS: SKIRBALL SERVES AS A VENUE FOR 400+ COMMUNITY ORGANIZATION, LIFE CYCLE, AND CORPORATE EVENTS AND CELEBRATIONS. 6713289 510748 MUSEUM: SKIRBALL PROTECTS AND CONSERVES 30,000 OBJECTS OF JUDAIC HISTORY AND CULTURE AND PRESENT 7 TO 10 EXHIBITIONS PRESENTING JEWISH STORIES AND AMERICAN EXPERIENCES TO BUILD A SENSE OF SHARED HUMANITY AND APPRECIATION FOR A PLURAL SOCIETY. 6005815 13889 EDUCATION: SKIRBALL OFFERS K-12 SCHOOL TOURS TO ITS MUSEUM, ARTS EDUCATION CURRICULUM, AND TEACHER TRAININGS SERVING 40,000 LOCAL STUDENTS FREE OF CHARGE. ADULT EDUCATION PROGRAMS INCLUDE BOOK GROUPS, DOCENT LED MUSEUM TOURS, APPLIED ARTS CLASSES, AND LECTURE SERIES. 4725129 152760 PERFORMANCE, FILM, & LITERARY ARTS: SKIRBALL PRESENT 50+ DANCE, MUSIC, FILM, LECTURE, AND LITERARY ART PROGRAMS, OFTEN FREE OF CHARGE. 4725129 152760 27144369 1 1 0 0 0 0 0 1 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 68 0 385 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 23 21 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X REUBEN SANCHEZ 3104404500 2701 NORTH SEPULVEDA BLVD LOS ANGELES CA 90049 JESSICA KORNBERG PRESIDENT & CEO 40.00 X X 534459 0 7183 LESLIE JOHNSON EXECUTIVE VICE PRESIDENT 40.00 X 305114 0 11079 BENJAMIN ELISONDO SENIOR VICE PRESIDENT, OPERATIONS 40.00 X 230749 0 12045 ROBERT KIRSCHNER SENIOR SCHOLAR OF JEWISH S 40.00 X 231560 0 9685 REUBEN SANCHEZ CFO 40.00 X 215285 0 11483 PAMELA R KOHANCHI SECRETARY, SR VP, GEN COUN 40.00 X 195465 0 32086 SHERI BERNSTEIN MUSEUM DIRECTOR 40.00 X 186618 0 22229 JOCELYN TETEL VICE PRESIDENT, ADVANCEMEN 40.00 X 186893 0 11405 MARILYN DELANOEYE VICE PRESIDENT, HOSP. (UNTIL 12/22) 40.00 X 183972 0 6861 MARLENE BRAGA VICE PRESIDENT, PUBLIC PROGRAMS 40.00 X 182550 0 9045 DOUGLAS PAUL JENZEN VICE PRESIDENT, ENGAGEMENT AND ACCESS 40.00 X 147510 0 8693 SEAN SHERIDAN EXECUTIVE CHEF 40.00 X 142371 0 10363 DANIEL MATTHEWS IT DIRECTOR 40.00 X 126764 0 9475 DR URI D HERSCHER TRUSTEE 2.00 X 15000 0 0 PHILIP DE TOLEDO CHAIR 2.00 X X 0 0 0 ARTHUR H BILGER VICE CHAIRMAN 2.00 X X 0 0 0 JAY S WINTROB VICE CHAIR 2.00 X X 0 0 0 CINDY RUBY SECRETARY 2.00 X X 0 0 0 HOWARD M BERNSTEIN TRUSTEE 2.00 X 0 0 0 GISELLE FERNANDEZ TRUSTEE 2.00 X 0 0 0 MELVIN GAGERMAN TRUSTEE 2.00 X 0 0 0 MARC H GAMSIN TRUSTEE 2.00 X 0 0 0 JEFFREY GLASSMAN TRUSTEE 2.00 X 0 0 0 EMILIANA GUERECA-ZEIDENFELD TRUSTEE 2.00 X 0 0 0 DANA GUERIN TRUSTEE 2.00 X 0 0 0 MARCIE GOLDSTEIN TRUSTEE 2.00 X 0 0 0 MITCHELL A KAMIN TRUSTEE 2.00 X 0 0 0 ROBERT C KOPPLE TRUSTEE 2.00 X 0 0 0 LEE RAMER TRUSTEE 2.00 X 0 0 0 KENNETH A RUBY TRUSTEE 2.00 X 0 0 0 PETER M WEIL TRUSTEE 2.00 X 0 0 0 SUSAN HIRSCH WOHL TRUSTEE 2.00 X 0 0 0 D ZEKE ZEIDLER TRUSTEE 2.00 X 0 0 0 MARVIN ZEIDLER TRUSTEE 2.00 X 0 0 0 JOHN ZIFFREN TRUSTEE 2.00 X 0 0 0 2884310 0 161632 15 0 1 0 ABM ENGINEERING SERVICES PO BOX 52609 LOS ANGELES CA 90074 ENGINEERING 467153 PREMIER MEAT COMPANY PO BOX 58183 VERNON CA 90058 FOOD PRODUCT 292203 FOUR SEASON LANDSCAPE & PROPERTY SERVICE 24647 ARCH STREET SANTA CLARITA CA 91321 LANDSCAPING 222716 ROGER'S PRODUCE INC 1874 EAST 22ND STREET LOS ANGELES CA 90058 FOOD PRODUCT 207644 MITCHELL DEAN COLLINS 12771 MONARCH STREET GARDEN GROVE CA 92841 CONSTRUCTION 183238 13 459307 2118688 8092533 86990 10670528 COMMUNITY GATHERINGS 900099 1944886 1944886 MUSEUM ADMISSIONS 900099 510748 510748 PERFORMANCE AND LECTURES 900099 152760 152760 OTHER PROGRAM REVENUE 900099 48941 48941 EDUCATION 611710 13889 13889 2671224 2429264 2429264 8486350 2192177 6294173 2392392 3901781 22065189 5063616 3901781 2429264 2399708 2101418 109968 188322 12835652 11217940 595285 1022427 304511 275175 11240 18096 1990500 1798740 73475 118285 1110810 1003797 41003 66010 7918 7918 203017 203017 705051 705051 797029 610047 75942 111040 295420 292076 716 2628 2195902 2047631 83816 64455 1105263 1023497 54511 27255 58295 36484 5807 16004 2882 1474 1408 4312790 3990808 214655 107327 323471 231065 46203 46203 EXHIBITS & COLLECTIONS 1306622 1306622 PERFORMANCES & LECTURES 514086 514086 SCHOOL & FAMILY PROGRAM 259771 259771 MEMBERSHIP 19562 6527 2210 10825 414202 224194 34771 155237 31162462 27144369 2062571 1955522 891467 22093 23842881 25065618 4221590 5337035 262111 348318 327084 264386 164150 130396 165370572 59023046 108993201 106347526 40995959 28654882 214108421 240015496 41210 156766 251448 216245 394099522 406558761 2958764 2705488 747636 696563 3706400 3402051 X 265746829 274854167 124646293 128302543 390393122 403156710 394099522 406558761 -9097273 21860861 0 X 0 1 X 1 0 X 8744455 10316192 10918933 14289087 10670528 54939195 8744455 10316192 10918933 14289087 10670528 54939195 4033346 50905849 5785684 4820710 2102678 2283458 2429264 17421794 72360989 21586616 0.70350 0.66960 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 0 238912676 1507272 24745626 13900000 251265574 280100606 11181722 -37042054 15327598 238912676 238384428 56458178 14742000 280100606 218057818 36000000 -1313390 14360000 238384428 206982996 12000000 10242822 11168000 218057818 0.57728 0.40436 0.01836 0 0 6951705 6951705 150819638 52185732 98633906 7599229 6837314 761915 106347526 203153950 F MONEY MARKET FUNDS 3045355 F FIXED INCOME 33816190 F OTHER 1 F 240015496 REFUNDABLE DEPOSITS 696563 696563 X 45413176 21860861 2192177 24053038 21360138 705051 705051 22065189 32649588 2192177 2192177 30457411 705051 705051 31162462 PART III, LINE 1A: THE CENTER DOES NOT CAPITALIZE ITS COLLECTIONS. THE COLLECTIONS ARE MADE UP OF ARTIFACTS OF HISTORICAL SIGNIFICANCE AND ART OBJECTS THAT ARE HELD FOR EDUCATIONAL AND CURATORIAL PURPOSES. EACH OF THE ITEMS IS CATALOGUED, 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 FOR COLLECTIONS. PART III, LINE 4: THE CENTER IS A NATIONAL EDUCATIONAL AND MULTI-ARTS INSTITUTION INTENDED TO INTERPRET THE AMERICAN JEWISH EXPERIENCE, TO NURTURE AMERICAN JEWISH IDENTITY, AND TO STRENGTHEN THE FABRIC OF AMERICAN SOCIETY. THE COLLECTIONS ARE MADE UP OF ARTIFACTS OF HISTORICAL SIGNIFICANCE AND ART OBJECTS THAT ARE HELD FOR EDUCATIONAL AND CURATORIAL PURPOSES. PART V, LINE 4: THE SKIRBALL'S ENDOWMENT CONSISTS OF INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. THE ENDOWMENT INCLUDES BOTH DONOR-RESTRICTED FUNDS AND FUNDS DESIGNATED BY THE BOARD OF TRUSTEES TO FUNCTION AS ENDOWMENTS. AS REQUIRED BY GAAP, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING FUNDS DESIGNATED BY THE BOARD OF TRUSTEES TO FUNCTION AS ENDOWMENTS, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. THE SKIRBALL HAS INTERPRETED THE STATE OF CALIFORNIA UNIFORM PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT ("UPMIFA") AS REQUIRING THE PRESERVATION OF THE FAIR VALUE OF THE ORIGINAL GIFT AS OF THE GIFT DATE OF THE DONOR RESTRICTED ENDOWMENT FUNDS ABSENT EXPLICIT DONOR STIPULATIONS TO THE CONTRARY. AS A RESULT OF THIS INTERPRETATION, THE SKIRBALL CLASSIFIES AS NET ASSETS WITH DONOR RESTRICTIONS: (A) THE ORIGINAL VALUE OF GIFTS DONATED TO THE PERPETUAL ENDOWMENT, (B) THE ORIGINAL VALUE OF SUBSEQUENT GIFTS TO THE PERPETUAL ENDOWMENT, AND (C) ACCUMULATIONS TO THE PERPETUAL ENDOWMENT MADE IN ACCORDANCE WITH THE DIRECTION OF THE APPLICABLE DONOR GIFT INSTRUMENT AT THE TIME THE ACCUMULATION IS ADDED TO THE FUND. IN ACCORDANCE WITH UPMIFA, THE SKIRBALL CONSIDERS THE FOLLOWING FACTORS IN MAKING A DETERMINATION TO APPROPRIATE OR ACCUMULATE DONOR-RESTRICTED ENDOWMENT FUNDS: (1) THE DURATION AND PRESERVATION OF THE VARIOUS FUNDS, (2) THE PURPOSES OF THE SKIRBALL AND DONOR-RESTRICTED ENDOWMENT FUNDS, (3) GENERAL ECONOMIC CONDITIONS, (4) THE POSSIBLE EFFECT OF INFLATION AND DEFLATION, (5) THE EXPECTED TOTAL RETURN FROM INCOME AND THE APPRECIATION OF INVESTMENTS, (6) OTHER RESOURCES OF THE SKIRBALL, AND (7) THE SKIRBALL'S INVESTMENT POLICIES. PART X, LINE 2: THE SKIRBALL IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC") AND SECTION 23101(D) OF THE REVENUE TAXATION CODE OF CALIFORNIA AND IS A PUBLICLY SUPPORTED ORGANIZATION AS DESCRIBED IN SECTION 509(A) OF THE IRC. THE SKIRBALL HAS NO UNRECOGNIZED TAX BENEFITS AT JUNE 30, 2023. THE SKIRBALL'S FEDERAL AND STATE INCOME TAX RETURNS PRIOR TO THE 2020 AND 2019 FISCAL YEARS, RESPECTIVELY, ARE CLOSED AND MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE SKIRBALL AND HAS CONCLUDED THAT, AS OF JUNE 30, 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. IF APPLICABLE, THE SKIRBALL RECOGNIZES INTEREST AND PENALTIES ASSOCIATED WITH TAX MATTERS AS PART OF INCOME TAX EXPENSE AND INCLUDES ACCRUED INTEREST AND PENALTIES WITH ACCRUED EXPENSES IN THE STATEMENT OF FINANCIAL POSITION. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 2,192,177. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 2,192,177. X X X 0 0 0 0 0 0 0 0 0 JESSICA KORNBERG PRESIDENT & CEO 534459 0 0 0 0 0 1500 0 5683 0 541642 0 0 0 LESLIE JOHNSON EXECUTIVE VICE PRESIDENT 305114 0 0 0 0 0 1500 0 9579 0 316193 0 0 0 BENJAMIN ELISONDO SENIOR VICE PRESIDENT, OPERATIONS 230749 0 0 0 0 0 1500 0 10545 0 242794 0 0 0 ROBERT KIRSCHNER SENIOR SCHOLAR OF JEWISH S 231560 0 0 0 0 0 1500 0 8185 0 241245 0 0 0 REUBEN SANCHEZ CFO 215285 0 0 0 0 0 1500 0 9983 0 226768 0 0 0 PAMELA R KOHANCHI SECRETARY, SR VP, GEN COUN 195465 0 0 0 0 0 1500 0 30586 0 227551 0 0 0 SHERI BERNSTEIN MUSEUM DIRECTOR 186618 0 0 0 0 0 1500 0 20729 0 208847 0 0 0 JOCELYN TETEL VICE PRESIDENT, ADVANCEMEN 186893 0 0 0 0 0 1500 0 9905 0 198298 0 0 0 MARILYN DELANOEYE VICE PRESIDENT, HOSP. (UNTIL 12/22) 183972 0 0 0 0 0 1125 0 5736 0 190833 0 0 0 MARLENE BRAGA VICE PRESIDENT, PUBLIC PROGRAMS 182550 0 0 0 0 0 1500 0 7545 0 191595 0 0 0 DOUGLAS PAUL JENZEN VICE PRESIDENT, ENGAGEMENT AND ACCES 147510 0 0 0 0 0 1500 0 7193 0 156203 0 0 0 SEAN SHERIDAN EXECUTIVE CHEF 142371 0 0 0 0 0 1500 0 8863 0 152734 0 0 0 PART I, LINE 3 THE ORGANIZATION PERIODICALLY COMPARES WAGES WITH INDUSTRY SALARY SURVEYS. THIS ENSURES THAT COMPENSATION IS COMPARABLE BASED ON EXPERIENCE AND LEVEL OF RESPONSIBILITY. THERE IS A WRITTEN CONTRACT TO WHICH THE FINANCE COMMITTEE APPROVES ANY CHANGES. X FURNITURE 12 53840 FMV X SPIRITS 50 33150 FMV 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING IN COLUMN (B) THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION A, LINE 2 D. ZEKE ZEIDLER AND MARVIN ZEIDLER HAVE A FAMILIAL RELATIONSHIP. CINDY RUBY AND KENNETH A. RUBY HAVE A FAMILIAL RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE RETURN IS PRESENTED AT A BOARD MEETING AND IS REVIEWED BY THE FINANCE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C THE PRESIDENT ANNUALLY DISTRIBUTES THE CONFLICT OF INTEREST POLICY TO BOARD MEMBERS. THE BOARD MEMBERS ARE ASKED TO IDENTIFY CONFLICTS OF INTEREST. WHEN CONFLICTS OF INTEREST ARE IDENTIFIED, THE MEMBER OF THE GOVERNING BODY WITH THE CONFLICT IS PROHIBITED FROM PARTICIPATING IN DELIBERATIONS AND DECISIONS REGARDING SUCH CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A THE ORGANIZATION PERIODICALLY COMPARES ITS EMPLOYEES' WAGES WITH INDUSTRY SALARY SURVEYS. THIS ENSURES THAT COMPENSATION IS COMPARABLE BASED ON EXPERIENCE AND LEVEL OF RESPONSIBILITY. THERE IS A WRITTEN CONTRACT TO WHICH THE FINANCE COMMITTEE APPROVES ANY CHANGES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.