2024-03-13T18:06:26-05:00 2023-06-30 952700123 LANCE SOLL & LUNGHARD LLP 203 N BREA BLVD SUITE 203 BREA CA 92821 990 2022-07-01 330646517 CALIFORNIA CENTER FOR THE ARTS ESCONDIDO FOUNDATION CALI 7608394138 340 N ESCONDIDO BLVD ESCONDIDO CA 92025 GINA LOPEZ CHIEF EXECUTIVE OFFICER 7608394138 2024-02-29 1 GINA LOPEZ 999009999 0 KIMBERLY A MANNING CPA P01479364 7146720022 2024-02-29 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z GINA LOPEZ 340 N ESCONDIDO BLVD ESCONDIDO CA 92025 9470073 0 X WWW.ARTCENTER.ORG X 1994 CA TO BRING PEOPLE TOGETHER TO DISCOVER, CREATE AND CELEBRATE BOTH THE VISUAL AND PERFORMING ARTS. 4 4 214 124 199463 0 6069544 3551012 1449569 1418259 8690 0 1901793 3052975 9429596 8022246 0 0 0 0 3203652 3422221 0 0 399440 5132767 5825203 8336419 9247424 1093177 -1225178 2678028 2650232 1188932 1750056 1489096 900176 DEVELOPMENT IN THE COMMUNITY OF PERFORMING AND VISUAL ARTS AND ART EDUCATION. 0 0 5059574 3604369 PERFORMING ARTS/COMMUNITY EVENTSTHE 2022-2023 PERFORMING ARTS SEASON WAS A SHOWCASE OF ARTISTIC EXCELLENCE AND CULTURAL DIVERSITY. THE SEASON TRANSPORTED AUDIENCES ON A CAPTIVATING JOURNEY THROUGH THE WORLD OF PERFORMING ARTS, FEATURING A DYNAMIC LINEUP OF RENOWNED ARTISTS, MUSICIANS, DANCERS, AND THEATRICAL PRODUCTIONS. WE ENTERTAINED, EDUCATED, INSPIRED, AND FOSTERED A SENSE OF COMMUNITY FOR 55,984 AUDIENCE MEMBERS. ADDITIONALLY, OUR FREE COMMUNITY EVENTS MADE QUALITY ARTS PROGRAMMING ACCESSIBLE TO ALL WITH OUR 14 FREE PERFORMANCES SERVING A TOTAL OF 43,000 COMMUNITY MEMBERS WITH MUSICA EN LA PLAZA, 4TH OF JULY, DIA DE LOS MUERTES AND WINTER WONDERLAND EVENTS. 421791 28271 MUSEUM: THE FINE ARTS MUSEUM BROUGHT CULTURAL DIVERSITY THROUGH AN EDUCATION LENS TO 8,477 GUESTS LAST YEAR, COLLABORATING WITH 154 PROFESSIONAL ARTISTS AND 239 EMERGING STUDENT ARTISTS. 312064 ARTS EDUCATION: EVERY YEAR, THE CALIFORNIA CENTER FOR THE ARTS, ESCONDIDO FOUNDATION PARTNERS WITH SCHOOLS IN THE SURROUNDING COMMUNITY TO PROVIDE ARTS EDUCATION FOR STUDENTS OF ALL AGES. IN FY23 WE PROVIDED FREE ARTS EDUCATION TO A TOTAL OF 5,129 STUDENTS. OUR TECHNICAL INTERNSHIP PROGRAM OFFERS ASPIRING THEATER TECHNICIANS THE UNIQUE OPPORTUNITY TO IMMERSE THEMSELVES IN THE DYNAMIC WORLD OF LIVE PERFORMANCES, GAINING HAND-ON EXPERIENCE, MENTORSHIP FROM INDUSTRY PROFESSIONALS, AND THE CHANCE TO BE A PART OF CREATING UNFORGETTABLE MOMENTS THAT SHAPE THE CULTURAL LANDSCAPE OF OUR COMMUNITY. OVER 100 INTERNS HAVE BEEN TRAINED AND PLACED AS WORKING PROFESSIONALS IN ORGANIZATIONS LIKE THE CIVIC THEATER, THE OLD GLOBE AND THE SAN DIEGO CONVENTION CENTER. 5793429 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 155 0 214 1 1 1 0 0 0 0 0 0 0 0 0 X 4 4 0 0 0 0 1 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 CA X GINA LOPEZ 7608394138 340 N ESCONDIDO BLVD ESCONDIDO CA 92025 SARA MATTA PRESIDENT 2.00 X X 0 0 0 BOB GOOGINS TREASURER 1.00 X X 0 0 0 MIKE STELMAN TREASURER 1.00 X X 0 0 0 BARB FISCHER SECRETARY 2.00 X X 0 0 0 GINA LOPEZ CEO 40.00 X 82362 0 3604 82362 0 3604 0 0 0 0 ACTIVE WORKING WOMEN PO BOX 300116 ESCONDIDO CA 92030 HOUSEKEEPING/CLEANING 221410 RG ALLIANCE GROUP LLC 140 W 3RD STREET ESCONDIDO CA 92025 ACCOUNTING/PAYROLL SERVICES 172201 MATT PHILLIPS 31890 VIA SALTIO TEMECULA CA 92592 GRANT WRITER 100610 3 3551012 3551012 TICKET SALES 711190 1418259 1418259 1418259 2974771 560928 2413843 2413843 199463 2214380 1186656 886899 299757 299757 MISCELLANEOUS 711190 339375 339375 339375 8022246 639132 199463 3632639 3422221 1673968 1695972 52281 2368999 1718340 417980 232679 211178 197812 11904 1462 2524 2524 66182 44362 21820 UTILITIES 1165985 778234 329501 58250 RENTAL AND MAINTENANCE 992303 596588 383946 11769 PROGRAM SERVICE EXPENSE 259409 282724 -23381 66 PRODUCTION EXPENSE 211328 148551 56591 6186 547295 350326 160222 36747 9247424 5793429 3054555 399440 1498830 873525 181198 477556 41876 0 21948 16961 325540 433227 1436693 986727 513993 449966 94643 398997 2678028 2650232 227606 212506 961326 1537550 1188932 1750056 X 1357703 805533 131393 94643 1489096 900176 2678028 2650232 X -1225178 4771770 -4135512 X X 0 1 X 1 0 X 2365924 3358563 3810905 6063944 3551012 19150348 4149131 4361225 4532127 4615458 4771770 22429711 6515055 7719788 8343032 10679402 8322782 41580059 41580059 1509551 1078111 238077 1556229 2214381 6596349 282735 223807 60239 108274 339375 1014430 49190838 7058768 0.84530 0.86120 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1519204 12772 179276 181144 1530108 1409552 109652 1519204 1116680 302869 9997 1409552 1117669 36980 37969 1116680 1076158 8277 67169 33935 1117669 0 1 1 168745 64197 104548 1255898 910480 345418 12050 12050 0 449966 CHARITABLE REMAINDER TRUST 94643 PLEDGE RECEIVABLE 83046 OPERATING LEASE RIGHT OF USE ASSETS 221308 398997 ACCRUED COMPENSATED ABSENCES 239533 UNEARNED REVENUE 1028993 CURRENT PORTION OF NOTE PAYABLE 34755 NONCURRENT PORTION OF NOTE PAYABLE 12482 CURRENT OPERATING LEASE LIABILITY 54319 NONCURRENT OPERATING LEASE LIABILITY 167468 1537550 X 14241843 4771770 1447827 6219597 8022246 0 8022246 14830763 4058440 1524899 5583339 9247424 0 9247424 PART V, LINE 4: PER BOARD POLICY, ENDOWMENT PRINCIPAL TO GROW TO $5,000,000 AT WHICH TIME ANNUAL EARNINGS CAN BE USED FOR OPERATIONS. PART X, LINE 2: THE FOUNDATION 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. THE FOUNDATION MAY, HOWEVER, BE SUBJECT TO TAX ON INCOME WHICH IS NOT RELATED TO ITS EXEMPT PURPOSE. FOR THE YEAR ENDED JUNE 30, 2019 NO PROVISION FOR INCOME TAXES HAS BEEN MADE. FASB ASC NO. 740 INCOME TAXES APPLIES TO NOT-FOR-PROFIT ORGANIZATIONS BECAUSE THEIR FINANCIAL STATEMENTS CONTAIN ASSERTIONS RELATED TO THE FOUNDATION'S TAX EXEMPT STATUS AND DETERMINATION OF NET EARNINGS SUBJECT TO UNRELATED BUSINESS INCOME TAX. SHOULD THE FOUNDATION LOSE ITS TAX-EXEMPT STATUS, IT COULD BE SUBJECT TO INTEREST AND PENALTIES. NO LIABILITY FOR UNRECOGNIZED TAX OBLIGATIONS WAS REQUIRED. AS OF JUNE 30, 2020, NO INTEREST OR PENALTIES HAVE BEEN RECOGNIZED ASSOCIATED WITH ANY TAX POSITIONS. THE FOUNDATION'S FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, FOR THE YEARS BEGINNING 2016, 2017, 2018, AND 2019 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. SIMILARLY, THE FOUNDATION'S FORM 199, CALIFORNIA EXEMPT ORGANIZATION ANNUAL INFORMATION RETURN, FOR THE TAX YEARS BEGINNING 2015, 2016, 2017, 2018, AND 2019 ARE SUBJECT TO EXAMINATION BY THE FRANCHISE TAX BOARD, GENERALLY FOR FOUR YEARS AFTER THEY WERE FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 802,378. CONFERENCE CENTER RENT 560,927. COGS MUSEUM 39,546. COGS FUNDRAISING COGS PERFORMING ARTS 44,975. ROUNDING 1. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES 364,474. CENTER COSTS 1,477,841. PROGRAM EXP FOR CENTER SALES AND EVENTS SVCS INCLUDED HERE INSTEAD OF UBI -37,500. CENTER OCCUPANCY CENTER COGS -279,916. ROUNDING PART XII, LINE 4B - OTHER ADJUSTMENTS: CENTER OCCUPANCY CENTER COGS FORM 990, PART VI, SECTION A, LINE 6 LINE 6 EXPLANATION - THE ORGANIZATION HAS MEMBERS, BUT NO STOCKHOLDERS. FORM 990, PART VI, SECTION B, LINE 11B LINE 11B EXPLANATION- THE DIRECTOR OF FINANCE, EXECUTIVE DIRECTOR AND FINANCE COMMITTEE CHARIMAN WHO IS ALSO THE BOARD OF TREASURER REVIEW THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C EVERY JULY DURING PERFORMANCE REVIEWS, EMPLOYEES COMPLETE THE CONFLICT OF INTEREST FORM. NEW HIRES COMPLETE THE FORM AT THE TIME OF HIRE. BOARD MEMBERS COMPLETE THE FORM ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION OF OFFICERS IS DETERMINED BY REVIEW AND APPROVAL OF INDEPENDENT PERSONS AND BY USING COMPARABLE DATA FORM 990, PART VI, SECTION C, LINE 19 THE FOUNDATION POSTS ITS CONFLICT OF INTEREST AND FINANCIAL STATEMENTS ON ITS OWN WEBSITE. THE FINANCIAL STATEMENTS AND FORM 990 ARE POSTED ON THE GUIDESTAR WEBSITE. FORM 990, PART XI, LINE 9: DONATED USE OF FACILITIES IN EXPENSES -4,058,440. EXCESS UBI EXPENSES -96,410. OTHER 19,338. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. CALIFORNIA CENTER FOR THE ARTS TUA 340 N ESCONDIDO BLVD ESCONDIDO CA 92025 326008250 SUPPORT CALIFORNIA CENTER FOR THE ARTS CA 501(C)(3) 11D (III-O) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1