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      <Desc>Department of Visual Learning:In 2016, MOPA combined its Exhibitions department and Education department into the Department of Visual Learning. By doing so, they have fully integrated the concept of teaching visual literacy into every component of the museums planning and production.Education:MOPAs education and outreach programs have served thousands of children and adults. MOPA is a learning center both on and off site, offering a variety of programs across the intensity continuum to youth, students, adults, families, and seniors.School programs enable students to participate in tours, classes, and related educational activities. Free services to educators include exhibition previews, gallery educator-led tours. MOPA offers intensive youth programs to increase visual literacy; these programs are designed to foster a lasting impact on students and long-term relationships with the school. These programs include multiple sessions, and the projects are intended to demonstrate how to incorporate photography with other subject areas. Each year, MOPA presents an exhibition of juried works by youth from throughout San Diego County and Tijuana. The annual youth exhibition offers an opportunity to showcase and support young photographers and filmmakers.As part of MOPAs life-long learning goal, MOPA provides educational programs for adults, including lectures, film programs, and instructional classes. MOPA partners with a variety of local film festivals and groups to feature films. The Seniors Exploring Photography, Identity, and Appreciation (SEPIA) initiative is a series of programming offered for senior citizens; some of which is specifically geared to adults suffering with Alzheimers and dementia. The initiative encourages seniors to be engaged with art and their community by promoting art-based dialog and opportunities to create photographic images. In its ongoing effort to increase access to all, MOPA offers bus reimbursements, program scholarships for teachers, educator-led tours and curricula for teachers, and free activities for families.Collections and Exhibitions:The collection of MOPA encompasses the full spectrum of the photographic medium, as well as materials and documents related to the history and process of these art forms. Since its beginning, MOPA has maintained an archive of such materials as an important adjunct to its exhibition and education programs, and as a singular asset for the community. This reflects its curatorial tenet that although art objects are carefully preserved within the museum space, the collection as a whole is held by the public, representing who we are and what we value as a culture.The collection attempts to trace the entire history of photography: its aesthetic movements and technological advancements. Processes from Daguerreotypes, salt prints, Woodbury types, albumen prints, ambrotypes, and tintypes, through such contemporary processes as 20 x 24 Polaroid photographs and laser holograms, are collected for their aesthetics and their importance to the historical periods of their derivation. The collection is strong in its Daguerrian holdings, as well as mid-twentieth century Soviet Russian photography. And while the entire collection illustrates the complex and varied history of the medium, its major areas of strength are in modern and contemporary work, specifically in social documentary photography and photojournalism. Contemporary color and black-and-white photographsmany by artists MOPA has exhibitedare actively collected from all over the world.MOPAs collection reflects the central role photography plays in our image-based culture, both as an expressive medium and as a documentary record. Holdings include almost 9,000 photographs that span the history of photography, as well as 22,000 items in the Edmund L. and Nancy K. Dubois Library.Edmund L. and Nancy K. Dubois Library:A significant part of MOPAs permanent collection, the Edmund L. and Nancy K. Dubois Library holds more than 22,000 items, all related to photography. From monographs to magazines, and encyclopedias to exhibition catalogs, the Dubois Library is a unique collection of resources that supports the Curatorial and Education departments and is available for public use. The exhibitions are often complemented with a library exhibition of related materials and a pathfinder of resources available in the Dubois Library for study.Visitor Engagement:Everyone is welcome at MOPA. Our goal is to ensure each visitor has a positive and enriching experience, and our guest approach recognizes that a comfortable and welcoming environment is part of that experience. MOPA launched the first Pay What You Wish admissions program in Southern California in March of 2015. A donation is suggested, but visitors are able to contribute any amount they want even if they choose complimentary admission. This program makes MOPA accessible to everyone and removes the financial barriers to visitation.As an industry leader in visual learning, MOPA continuously want to improve the guest experience. By carefully analyzing years of data related to the future of museums, and studying their own visitor patterns, the museum has found that participants desire more meaningful educational opportunities. As such, MOPA has integrated an education-focused approach in its programs and exhibitions. The success of these efforts and further analysis have led to a new visitor engagement plan, which began July 1, 2019.Trained visual engagement specialists with a background in education and learning were hired. 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ASL tours and Spanish-language tours are also available at any time, with advance notice.To better serve our audiences physical needs, MOPA provides a wheelchair, portable seating, a variety of different types of gallery seating, and elevator access for seniors and visitors with special needs. All exhibition wall text and object labels are large print, and an electronic viewing aid is also available at the front desk. A quiet, more private space has been designated as a family-friendly zone for nursing mothers and families with autistic children.Retail Operations:MOPAs retail functions serve all of our visitors, class and tour participants, and the community at large. We showcase mission-driven products and events that enhance the museums visibility and local, regional, and national reputation.</Desc>
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        <FormAndLineReferenceDesc>Part III, Line 1a: If organization elected under SFAS 116 to not report are, historical treasures, o</FormAndLineReferenceDesc>
        <ExplanationTxt>In conformity with the practice followed by many museums, art objects purchased by or donated to MOPA are not capitalized in the statement of financial position. MOPAs collection is made up of photographs that are held for exhibition and various other program activities. Each of the items is cataloged, preserved, and cared for, and activities verifying their existence and assessing their condition are performed continuously. Purchased collection items are recorded as decreases in net assets without donor restrictions in the year in which the items are acquired, or in net assets with donor restrictions if the net assets used to purchase the items are restricted by the donor. 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. MOPA did not purchase collection items during each of the years ended June 30, 2023 and 2022.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III, Line 4: Description of organization's collections and how it furthers its purpose.</FormAndLineReferenceDesc>
        <ExplanationTxt>The collection of MOPA encompasses the full spectrum of the photographic medium, as well as materials and documents related to the history and process of these art forms. Since its beginning, MOPA has maintained an archive of such materials as an important adjunct to its exhibition and education programs, and as a singular asset for the community. This reflects its curatorial tenet that although art objects are carefully preserved within the museum space, the collection as a whole is held by the public, representing who we are and what we value as a culture.The collection attempts to trace the entire history of photography: its aesthetic movements and technological advancements. Processes from Daguerreotypes, salt prints, Woodbury types, albumen prints, ambrotypes, and tintypes, through such contemporary processes as 20 x 24 Polaroid photographs and laser holograms, are collected for their aesthetics and their importance to the historical periods of their derivation. The collection is strong in its Daguerrian holdings, as well as mid-twentieth century Soviet Russian photography. And while the entire collection illustrates the complex and varied history of the medium, its major areas of strength are in modern and contemporary work, specifically in social documentary photography and photojournalism. Contemporary color and black-and-white photographsmany by artists MOPA has exhibitedare actively collected from all over the world.MOPAs collection reflects the central role photography plays in our image-based culture, both as an expressive medium and as a documentary record. Holdings include almost 9,000 photographs that span the history of photography, as well as 22,000 items in the Edmund L. and Nancy K. Dubois Library.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part V, Line 4: Intended uses of the endowment fund.</FormAndLineReferenceDesc>
        <ExplanationTxt>Stoumen Endowment - Earnings are used to fund a Prize to a photographer whose projects explore the nature of people, cultures, religions, science, and social issues. Education Endowment - Earnings are to be used to fund education programs.Library Endowment - Earnings are to be used to purchase new books and materials.Bilingual Endowment - Earnings less fees can be withdrawn to fund current year's translations. Collection Endowment - Earnings are to be used to purchase or support the care of the collection.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>MOPA is a public charity, and is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and Section 23701(d) of the California Revenue and Taxation Code, except on net income derived fromunrelated business activities. MOPAs unrelated business activity did not generate taxable income, and no tax liability has been recorded at June 30, 2022 and 2021. MOPA believes that it has appropriate support for any tax positions taken, and, as such, does not have any uncertain tax positions that are material to the financial statements. MOPA is not a private foundation. MOPAs Return of Organization Exempt from Income Tax and Exempt Organization Business Income Tax Returns for Tax for the years ended June 30, 2023, 2022, 2021 and 2020 are subject to examination by Internal Revenue Service and State taxing authorities, generally three-to-four years after the returns were filed.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990</FormAndLineReferenceDesc>
        <ExplanationTxt>COST OF GOODS MUSEUM STORE $25624 LOSS ON DISPOSAL OF PROPERTY AND EQUIP $3358 FACILITY RENTAL COSTS $164780</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part XII, Line 2d: Other expenses and losses per audited F/S</FormAndLineReferenceDesc>
        <ExplanationTxt>COST OF GOODS MUSEUM STORE $25624 LOSS ON DISPOSAL OF PROPERTY AND EQUIP $3358</ExplanationTxt>
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        <PersonNm>DEBORAH KLOCHKO</PersonNm>
        <TitleTxt>Executive Dir.</TitleTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Form 990 is reviewed by management, then given to the Finance Committee. The Finance Committee reviews in detail and recommends changes, if any. Then the Finance Committee provides copies to the Board of Directors, they discuss and approve.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>New members must read and sign the conflict of interest policy. This procedure is conducted on an annual basis for all board members.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>Executive Compensation is reviewed by the Executive Committee annually.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS AUDITED FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND POLICIES AVAILABLE UPON REQUEST. THE ORGANIZATION ALSO USES WWW.GUIDESTAR.ORG TO DISCLOSE ITS FORM 990.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XI, Line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>FACILITY RENTAL COSTS = $164780</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>MERGER AGREEMENT EFFECTIVE JULY 1, 2023:</FormAndLineReferenceDesc>
        <ExplanationTxt>Effective July 1, 2023, MOPA was acquired by the San Diego Museum of Art (SDMOA), a California nonprofit corporation. MOPA and SDMOA, as cultural institutions in Balboa Park, are both committed to inspiring and educating through the collection and presentation of the finest examples or art. The mission statements of MOPA and SDMOA reflect the fact that the two cultural institutions have, throughout their organizational lifetimes, shared common goals and aspirations. The Board of Trustees for MOPA and SDMOA believe that there are economies of scale available by affiliating the MOPA operations and collections with the SDMOA operations and collections. Subsequent to the acquisition, MOPA will cease to exist. The MOPA collection will be known as Museum of Photographic Arts at the San Diego Museum of Art.</ExplanationTxt>
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