2026-02-02T21:52:00-05:00 2024-12-31 264137155 JJACPA Inc 1102 South Main St Suite 1 Fort Bragg CA 95437 990 2024-01-01 946050398 Mendocino Arts Center Inc % David Bell MEND 7079375818 PO Box 765 Mendocino CA 95460 DAVID BELL President 7079375818 2026-02-02 false true JOSEPH ARCH P01213090 7079646325 2026-02-02 2024 2025-03-06 01:10:19Z David Bell PO Box 765 Mendocino CA 95460 723368 false X www.mendocinoartcenter.org X 1959 CA MENDOCINO ART CENTER IS AN EDUCATIONAL INSTITUTION THAT FOSTERS ENGAGEMENT, EXPLORATION AND EXCELLENCE IN THE ARTS. 5 5 11 5 0 0 350249 293017 107682 116206 531 8551 63294 161234 521756 579008 0 0 279281 243995 0 63882 403605 318376 682886 562371 -161130 16637 956447 905353 205177 141505 751270 763848 X MENDOCINO ART CENTER IS AN EDUCATIONAL INSTITUTION THAT FOSTERS ENGAGEMENT, EXPLORATION AND EXCELLENCE IN THE ARTS. false false 332078 178163 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 AND BUSINESSES. 332078 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 37 0 true 11 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 Matt Evans 7079375818 PO Box 765 Mendocino CA 95460 X Todd Cole Board member 10.00 0.00 X 0 0 0 Lavender Kent Board member 2.00 0.00 X 0 0 0 Daris Jasper Board member 2.00 0.00 X 0 0 0 Jordan Bourdreau Board member 2.00 0.00 X 0 0 0 Phyllis Binder Board member 2.00 0.00 X 0 0 0 Lucia Zacha Board member 2.00 0.00 X 0 0 0 Debra Lennox Board member 2.00 0.00 X 0 0 0 David Bell Executive Director 40.00 0.00 X 0 0 0 0 0 0 0 false false false 18944 28038 58906 187129 2000 293017 Education Tuition 711300 116206 116206 116206 8551 8551 242538 99444 143094 143094 143094 28038 18308 -18308 -18308 61957 26608 35349 35349 Other revenues 900099 360 360 Misc Income 900099 739 739 1099 579008 295748 0 -9757 X 221627 128544 50974 42109 3108 3108 19260 11171 4430 3659 2500 2500 24615 24615 60040 58947 613 480 31484 7871 7871 15742 28756 28756 9012 5227 1893 1892 288 288 7979 7979 18259 18259 19228 19228 Bank ChargesMerchant Fees 29000 29000 DuesSubscriptions 17552 17552 Artist Comissions 13700 13700 Instructor Fees 30251 30251 25712 25712 562371 332078 166411 63882 X 87901 77269 3915 499 610028 584932 8100 3975 712169 473491 246503 238678 956447 905353 64877 68051 10164 3682 34473 23000 95663 46772 205177 141505 X 706206 718284 45064 45564 751270 763848 956447 905353 16637 -4059 0 X false false false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 99546 99546 558435 416574 141861 50754 -50754 54188 6163 48025 238678 Payroll Liabilities 383 Vacation Accrual 7345 Taxes payable 36144 Security Deposit - Rentals 2900 46772 true true true true true true true false false false false false false false false false false true various 28308 28308 18308 28308 28308 18308 18308 10000 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. List of other fees for services expenses Part IX line 11g Other fees for services primarily consist of services to care for the lodging including housekeeping, repairs and a property appraisal. 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.