Crocker Art Museum Association in Sacramento, California (CA)

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Crocker Art Museum Association
Employer Identification Number (EIN)942552486
Name of OrganizationCrocker Art Museum Association
In Care of NameCrocker Art Gallery
Address216 O St, Sacramento, CA 95814-5324
ActivitiesOther school related activities
SubsectionEducational Organization
Ruling Date01/1930
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2013
Assets$10,000,000 to $49,999,999
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$19,668,160
Amount of Income$13,411,788
Form 990 Revenue Amount$12,527,509
National Taxonomy of Exempt Entities (NTEE)Arts, Culture and Humanities: Art Museums


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Amount of income in 2013: $13,411,788
Crocker Art Museum Association: 

 $13,411,788
Other organizations performing similar types of work: 

 $85,415

Assets in 2013: $19,668,160
Crocker Art Museum Association: 

 $19,668,160
Other organizations performing similar types of work: 

 $116,686

Expenses in 2013: $7,397,281
This organization: 

 $7,397,281
Other organizations performing similar types of work: 

 $69,526

Income to expenses ratio in 2013: 1.8
This organization: 

 1.8
Other organizations performing similar types of work: 

 1.7

Expenses allocated to program services in 2007: 94.2%
Crocker Art Museum Association: 

 94.2%
Other organizations performing similar types of work: 

 66.9%

Number of employees in 2013: 85
This organization: 

 85
Other organizations performing similar types of work: 

 3

Employees paid over $100,000 in 2013: 5.9%
This organization: 

 5.9%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2013: 41.9%
Crocker Art Museum Association: 

 41.9%
Other organizations performing similar types of work: 

 100.0%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?YesYes
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?YesYes
Did the organization report an amount for land, buildings, and equipment?NoNo
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoYes
Did the organization report an amount for other liabilities?YesYes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?YesYes
Did the organization obtain separate, independent audited financial statements for the tax year?NoNo
Was the organization included in consolidated, independent audited financial statements for the tax year?YesYes
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?YesYes
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?YesYes
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?YesYes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoYes
Did the organization receive more than $25,000 in non-cash contributions?YesYes
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?YesYes
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?YesYes
Was the organization related to any tax-exempt or taxable entity?YesYes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 1096110114
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return8285
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?YesYesYes
Has it filed a Form 990-T for this year?YesYes
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?YesYes
Did the organization notify the donor of the value of the goods or services provided?YesYes
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$711,558$688,279
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$48,360$50,390
Total number of individuals who received more than $100,000 of reportable compensation from the organization44
Total number of independent contractors who received more than $100,000 of compensation from the organization11
Statement of Revenue
201120122013
Total revenue$9,771,857$7,541,504$12,527,509
Contributions, Gifts, Grants and Other Similar Amounts$6,091,043$3,827,196$5,248,797
Program Service Revenue$2,382,645$2,604,328$1,437,750
900099$1,457,318$730,457
900099$583,008$707,293
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$51,448$11,989$24,203
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$0$0$0
Net gain/loss from sales of assets other than inventory$2,156$-4,281$42
Gross amount from sales of assets other than inventory (Securities / Other)$307,934 / $0$409,291 / $0$302,287 / $0
Less: cost or other basis and sales expenses (Securities / Other)$305,778 / $0$413,572 / $0$302,245 / $0
Gain or (loss) (Securities / Other)$2,156 / $0$-4,281 / $0$42 / $0
Net income/loss from fundraising events$896,519$408,709$19,997
Gross income from fundraising events$1,506,750$713,632$315,655
Less: direct expenses$610,231$304,923$295,658
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$292,257$380,004$438,407
Gross sales of inventory, less returns and allowances$539,737$645,763$724,783
Less: cost of goods sold$247,480$265,759$286,376
Miscellaneous Revenue$55,789$313,559$5,358,313
900099$220,891$4,999,888
Parking Lots and Garages $92,668$243,107
722210$0$115,318
All other revenue$0$0
Statement of Functional Expenses
201120122013
Total functional expenses$14,207,088$6,865,494$7,397,281
Grants and other assistance to domestic organizations and domestic governments$736,645$574,885
Grants and other assistance to domestic individuals$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$353,429$362,878$395,887
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$2,221,339$2,145,522$2,255,198
Pension plan accruals and contributions$38,200$45,591
Other employee benefits$114,900$136,412
Payroll taxes$215,190$206,239$218,020
Fees for services (non-employees)
Management$0$0
Legal$74,251$11,454
Accounting$32,204$33,246
Lobbying$0$0
Professional fundraising services$15,318$0$0
Investment management fees$0$0
Other$178,891$344,612
Advertising and promotion$84,142$127,377
Office expenses$1,120,085$1,218,411
Information technology$9,267$18,332
Royalties$0$0
Occupancy$27,729$24,722
Travel$47,598$44,926
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$42,783$24,907
Interest$0$4,000
Payments to affiliates$0$0
Depreciation, depletion, and amortization$0$0
Insurance$74,709$95,347
Other expenses$1,083,874$921,330
Other expenses$186,091$436,133
Other expenses$97,824$266,766
Other expenses$53,185$20,845
Other expenses$148,477$178,880
Balance Sheet
201120122013
Total assets$21,323,690$20,855,336$19,668,160
Cash - non-interest-bearing$294,747$174,350
Savings and temporary cash investments$5,036,450$5,892,837
Pledges and grants receivable, net$14,078,568$12,031,340
Accounts receivable, net$103,540$128,516
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$119,077$91,098
Prepaid expenses and deferred charges$305,642$154,136
Land, buildings, and equipment: cost or other basis$0$0
Investments - publicly traded securities$0$18
Investments - other securities$0$0
Investments - program-related$0$0
Intangible assets$0$0
Other assets$917,312$1,195,865
Total liabilities$18,970,027$17,798,230$11,522,794
Accounts payable and accrued expenses$714,125$453,299
Grants payable$0$0
Deferred revenue$97,853$109,495
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$18,115,458$16,936,252$10,910,000
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$50,000$50,000
Total net assets or fund balances$2,353,663$3,057,106$8,145,366
Unrestricted net assets$1,954,649$3,611,843
Temporarily restricted net assets$1,102,457$4,533,523
Permanently restricted net assets$0$0
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2009 - 2013)
2009 - 2013 Total
Public Support$26,553,343
Subtotal Support$39,592,007
Gifts, grants, contributions, and membership fees received$39,592,007
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) that exceeds 2% of the total support$13,038,664
Total Support$40,184,560
Public Support$39,592,007
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$552,987
Net income from unrelated business activities, whether or not the business is regularly carried on$39,566
Other income. Do not include gain or loss from the sale of capital assets$0
Gross receipts from related activities, etc.$16,076,385
Revenue, Expenses, and Changes in Net Assets or Fund Balances
2001200220032004200520062007
Total revenue$7,032,892$3,494,308$7,949,889$7,076,527$10,487,798$21,721,389$17,729,175
Contributions, gifts, grants, and similar amounts received$5,945,751$2,418,774$6,782,822$5,647,822$8,499,124$19,182,913$15,552,483
Contributions to donor advised funds$0$0
Direct public support$5,325,671$1,621,125$5,962,213$4,343,355$7,167,304$15,397,588$14,623,313
Indirect public support$296,398$286,510$259,767$255,543$257,454$263,476$406,220
Government contributions (grants)$323,682$511,139$560,842$1,048,924$1,074,366$3,521,849$522,950
Program service revenue including government fees and contracts$241,721$369,090$335,237$250,051$276,895$468,817$241,646
Membership dues and assessments$518,293$495,739$639,939$785,800$859,021$1,004,675$1,015,397
Interest on savings and temporary cash investments$13,381$15,495$21,221$100,530$244,446$460,722$211,312
Dividends and interest from securities$0$0$0$0$0$495$223
Net rental income or (loss)$6,271$9,688$14,395$24,199$12,276$14,749$0
Gross rents$6,271$9,688$14,395$24,199$12,276$14,749$0
Less: rental expenses$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$0$-206,861$0$18,038$-3,566
Gross amount from sales of assets other than inventory$0$0$0$2,543,139$0$1,297,617$1,008,770
Less: cost or other basis and sales expenses$0$0$0$2,750,000$0$1,279,579$1,012,336
Net income or (loss) from special events and activities$134,974$32,210$47,264$371,719$435,651$353,792$516,624
Gross revenue$318,029$336,694$366,836$762,095$845,609$820,115$998,076
Less: direct expenses other than fundraising expenses$183,055$304,484$319,572$390,376$409,958$466,323$481,452
Gross profit or (loss) from sales of inventory$172,501$153,312$109,011$103,267$160,385$217,188$195,056
Gross sales of inventory, less returns and allowances$338,367$303,213$232,950$212,812$369,107$526,220$501,196
Less: cost of goods sold$165,866$149,901$123,939$109,545$208,722$309,032$306,140
Other revenue$0$0$0$0$0$0$0
Total expenses$3,046,403$3,324,069$3,314,142$4,806,185$5,016,104$18,690,616$32,657,559
Program services$1,967,095$2,263,451$1,827,708$3,287,668$3,291,629$16,832,651$30,756,450
Management and general$434,223$419,648$566,826$521,138$594,187$627,867$577,865
Fundraising$645,085$640,970$919,608$997,379$1,130,288$1,230,098$1,323,244
Payments to affiliates$0$0$0$0$0$0$0
Net assets or fund balances at end of year$5,494,849$5,665,088$10,300,835$12,571,177$18,042,871$21,073,644$10,444,641
Excess or (deficit) for the year$3,986,489$170,239$4,635,747$2,270,342$5,471,694$3,030,773$-14,928,384
Net assets or fund balances at beginning of year$1,508,360$5,494,849$5,665,088$10,300,835$12,571,177$18,042,871$21,073,644
Other changes in net assets or fund balances$0$0$0$0$0$0$4,299,381
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$32,657,559$30,756,450$577,865$1,323,244
Grants paid from donor advised funds$0
Other grants and allocations$21,301
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$285,330$48,870$216,912$19,548
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$1,237,617$758,205$54,199$425,213
Pension plan contributions not included above$50,684$26,054$10,674$13,956
Employee benefits not included above$139,818$68,463$25,598$45,757
Payroll taxes$120,183$63,970$27,377$28,836
Professional fundraising fees$399,574$0$0$399,574
Accounting fees$15,750$0$15,750$0
Legal fees$0$0$0$0
Supplies$83,019$74,485$1,295$7,239
Telephone$37,833$36,232$1,479$122
Postage and shipping$271,483$162,005$1,606$107,872
Occupancy$7,780$6,720$0$1,060
Equipment rental and maintenance$45,991$36,752$0$9,239
Printing and publications$218,727$140,586$786$77,355
Travel$54,316$35,153$12,142$7,021
Conferences, conventions, and meetings$35,343$0$35,313$30
Interest$0$0$0$0
Depreciation, depletion, etc.$0$0$0$0
Other expenses not covered above$29,632,810$29,277,654$174,734$180,422
Balance Sheets
2001200220032004200520062007
Total assets$5,743,281$6,596,833$11,993,258$15,487,709$21,160,854$23,954,451$26,209,062
Cash - non-interest-bearing$4,150$0$0$0$0$0$0
Savings and temporary cash investments$707,900$704,507$1,729,918$7,580,552$7,867,907$3,229,743$4,660,080
Accounts receivable less allowance for doubtful accounts$0$29,894$13,476$47,973$1,272$23,847$115,472
Pledges receivable less allowance for doubtful accounts$4,620,760$5,262,621$6,856,397$7,159,958$10,973,613$19,754,111$16,056,840
Grants receivable$265,652$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0
Inventories for sale or use$68,308$126,366$109,057$101,489$123,352$127,484$149,834
Prepaid expenses and deferred charges$71,143$50,732$78,040$80,368$79,282$112,740$144,133
Investments - publicly-traded securities$63,555$4,299,800
Investments - other securities$5,368$5,380$4,656$4,399$2,861$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$2,750,000$0$0$0$0
Investments - other$0$235,459$234,277$140,150$880,150$136,000$136,000
Land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0
Other assets, including program-related investments$0$181,874$217,437$372,820$1,232,417$506,971$646,903
Total liabilities$248,432$931,745$1,692,423$2,916,532$3,117,983$2,880,807$15,764,421
Accounts payable and accrued expenses$191,527$159,985$1,198,861$704,137$1,808,802$335,468$3,229,505
Grants payable$0$0$0$0$0$0$0
Deferred revenue$6,905$5,410$15,070$1,530,606$28,035$38,405$35,075
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0
Mortgages and other notes payable$0$0$0$0$0$0$11,815,000
Other liabilities$50,000$766,350$478,492$681,789$1,281,146$2,506,934$684,841
Total liabilities and net assets/fund balances$5,743,281$6,596,833$11,993,258$15,487,709$21,160,854$23,954,451$26,209,062
Total net assets or fund balances$5,494,849$5,665,088$10,300,835$12,571,177$18,042,871$21,073,644$10,444,641
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
2001200220032004200520062007
Total revenue$7,032,892$3,494,308$7,949,889$7,076,527$10,487,798$21,721,389$17,729,175
Total revenue, gains, and other support per audited financial statements$7,381,813$3,948,693$8,393,051$7,576,448$10,696,520$22,030,421$22,334,696
Other expenses$348,921$454,385$443,162$499,921$208,722$309,032$4,605,521
Net unrealized gains on investments$0$0$0$0$0$0$2,248
Donated services and use of facilities$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0
Other$348,921$454,385$443,162$499,921$208,722$309,032$4,603,273
Other revenue$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
2001200220032004200520062007
Total expenses$3,046,403$3,324,069$3,314,142$4,806,185$5,016,104$18,690,616$32,657,559
Total expenses and losses per audited financial statements$3,395,324$3,778,454$3,757,304$5,306,106$5,224,826$18,999,648$32,963,699
Other revenue$348,921$454,385$443,162$499,921$208,722$309,032$306,140
Donated services and use of facilities$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0
Other$348,921$454,385$443,162$499,921$208,722$309,032$306,140
Other expenses$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
45$82,167$7,683$0
45$182,000$13,480$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings29
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?Yes
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?Yes
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 200649
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$15,062$724,593$1,437,037
Program service revenue
Program service revenue 1000000$000$0$159,160
Program service revenue 2000000$000$0$82,486
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$1,015,397
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$211,312$0
Dividends and interest from securities000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$223$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$-3,566$0
Net income or (loss) from special events000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$516,624$0
Gross profit or (loss) from sales of inventoryGift, novelty, and souvenir stores$15,06200$0$179,994
Other revenue000000$000$0$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
202873013100%$0$0
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$117,149$8,372$0
$74,740$6,953$0
$71,828$7,803$0
$46,935$5,625$0
$46,425$5,818$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
The total number of donor advised funds owned at the end of the tax year$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that receives a substantial part of its support from a governmental unit or from the general public
Support Schedule
2000200120022003200420052006
Total$0$0$0$0$0$7,000,652$21,721,389
Gifts, grants, and contributions received$0$0$0$0$0$4,685,469$19,182,913
Membership fees received$0$0$0$0$0$856,021$1,004,675
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0$0$0$1,214,716$1,039,797
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0$0$0$0$244,446$461,217
Net income from unrelated business activities not included above$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0
Other income$0$0$0$0$0$0$32,787
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Unrelated Trade or Business Income (for 2008)
IncomeExpensesNet
Total$15,062$0$15,062
Gross receipts or sales less returns and allowances$28,732$0$0
Cost of goods sold$136,701$0$0
Gross profit$15,062$0$15,062
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$0$0$0
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2008)
Total deductions$10,909
Compensation of officers, directors, and trustees$0
Salaries and wages$0
Repairs and maintenance$0
Bad debts$0
Interest$0
Taxes and licenses$0
Charitable contributions$0
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$0
Excess readership costs$0
Other deductions$10,909
Unrelated business taxable income$0
Unrelated business taxable income before net operating loss deduction$4,153
Net operating loss deduction$4,153
Unrelated business taxable income before specific deduction$0
Specific deduction$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Broad Collection10900 Wilshire Blvd Fl 12, Los Angeles, CA 90024-6548CA2011-05$9,302,568
2Museum Of Craft And Design2569 3rd St, San Francisco, CA 94107-3112CA2003-09$2,898,809
3International Art Museum Of America1023 Market St, San Francisco, CA 94103-1605CA2010-08$2,046,282
4Westwood Village Improvement Assn10880 Wilshire Blvd Ste 117, Los Angeles, CA 90024-4177CA2001-01$1,176,647
5The Book Club Of California312 Sutter St Ste 510, San Francisco, CA 94108-4320CA2013-09$790,283
6Southern Exposure3030 20th Street, San Francisco, CA 94110-2780CA2000-12$709,518
7Regional Artisans Association, Scotts Valley Artisans230 Mount Hermon Rd Ste D, Scotts Valley, CA 95066-4034CA2011-12$535,634
8Museum Of Russian Culture Inc2450 Sutter Street, San Francisco, CA 94115CA2012-12$394,328
9Studio Channel Islands Art Center79 E Daily Dr Pmb 270, Camarillo, CA 93010-5807CA1999-10$349,597
10Santa Paula Museum Of Art117 North 10th Street, Santa Paula, CA 93060-2877CA2004-04$297,959
11The Chuck Jones Center For Creativity, Jones Charles M Ttee3396 Sunland Way, Costa Mesa, CA 92626-1531CA2001-12$258,871
12Earth Air And Space Educational Foundation1092 Merle Ave, San Jose, CA 95125CA2012-10$250,000
13Emergent Art Space, Public Charity637 Alvarado St, San Francisco, CA 94114-3221CA2011-10$70,830
14Emeryville Center For The ArtsPO BOX 8508, Emeryville, CA 94662-0508CA2010-03$69,843
15Arpa Foundation For Film Music And Arts2919 Maxwell St, Los Angeles, CA 90027-2510CA2011-11$68,557
16Siskiyou Arts Museum5824 Dunsmuir Ave, Dunsmuir, CA 96025CA2013-02$60,066
17The Artists Guild Of San Francisco301 Third St 1098, San Francisco, CA 94124CA1996-04$35,315
18Picture Art Foundation437 Via El Chico, Redondo Beach, CA 90277-6759CA2010-03$33,100
19John Van Buren Perry Foundation981 Boulder Mountain Dr, S Lake Tahoe, CA 96150-6143CA2015-04$5,972
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Number of organizations performing similar types of work
Alaska2
Alabama8
Arkansas3
Arizona11
California79
Colorado11
Connecticut7
District of Columbia2
Delaware1
Florida22
Georgia14
Hawaii1
Iowa2
Illinois27
Indiana7
Kansas3
Kentucky5
Louisiana12
Massachusetts17
Maryland8
Maine7
Michigan15
Minnesota11
Missouri15
Mississippi3
Montana4
North Carolina9
North Dakota1
Nebraska3
New Hampshire4
New Jersey10
New Mexico9
Nevada6
New York54
Ohio13
Oklahoma5
Oregon4
Pennsylvania9
Rhode Island2
South Carolina5
Tennessee5
Texas34
Utah3
Virginia9
Vermont2
Washington13
Wisconsin7
West Virginia3
Wyoming4
International2
Total513

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