2020-03-16T20:30:45-05:00 2019-06-30 941481988 BOWMAN & COMPANY LLP 10100 TRINITY PARKWAYSTE 310 STOCKTON CA 95219 990 2018-07-01 562607443 GALLO CENTER FOR THE ARTS INC GALL 2093385040 1000 I STREET MODESTO CA 95354 LANDON SKINNER DIRECTOR OF FINANCE 2093385000 2020-03-11 1 TARA EASTWOOD P00539129 2094731040 2020-03-11 76.212.81.169 2020-03-11 16:03:52 PD P EA4F0B895A6AB45715D04E332103DC392B5152F0 6EBD035E47347117FDCC4934D7D7402F676CB929 2018 2020-09-23 17:36:50Z LANDON SKINNER 1000 I STREET MODESTO CA 95354 9765260 0 X WWW.GALLOARTS.ORG X 2002 CA TO OPERATE A MULTI-VENUE ARTS CENTER AND TO RECEIVE, ACQUIRE, HOLD, MANAGE, ADMINISTER, AND EXPEND PROPERTY AND FUNDS FOR THE CHARITABLE AND PUBLIC PURPOSES TO SUPPORT AND ENCOURAGE THE ARTS IN THE CENTRAL VALLEY. 20 20 141 189 -370604 6815 3162812 2954558 6272053 5888876 0 9955 332761 368047 9767626 9221436 0 0 0 0 2564781 2766780 0 0 437310 6844030 6798962 9408811 9565742 358815 -344306 38761385 40736601 12012361 5095582 26749024 35641019 X TO ENRICH THE QUALITY OF LIFE IN THE CENTRAL VALLEY BY PROVIDING AN INSPIRATIONAL CIVIC GATHERING PLACE WHERE REGIONAL, NATIONAL, AND INTERNATIONAL CULTURAL ACTIVITIES ILLUMINATE, EDUCATE AND ENTERTAIN. THE CENTER CELEBRATES THE DIVERSITY OF THE CENTRAL VALLEY BY OFFERING AN ARRAY OF AFFORDABLE CULTURAL OPPORTUNITIES DESIGNED TO APPEAL AND BE ACCESSIBLE TO ALL. THIS IS ACCOMPLISHED THROUGH PROGRAMMING THAT: 1) PROVIDES A VENUE FOR THE AREA'S LEADING PERFORMING ARTS ORGANIZATIONS, 2) BRINGS GREAT PERFORMANCES FROM AROUND THE WORLD TO THE AREA, 3) OFFERS MOTIVATIONAL ARTS EDUCATION PROGRAMS FOR YOUTH. 0 0 8165332 6502128 THE GALLO CENTER FOR THE ARTS PROVIDES A VENUE FOR THE AREA'S LEADING PERFORMING ARTS ORGANIZATIONS CONSISTING OF CENTRAL WEST BALLET, MODESTO COMMUNITY CONCERT ASSOCIATION, MODESTO PERFORMING ARTS, MODESTO SYMPHONY ORCHESTRA, TOWNSEND OPERA PLAYERS AND YES COMPANY.THE CENTER ALSO BRINGS GREAT PERFORMANCES FROM AROUND THE WORLD TO THE AREA. DURING THE 2018/2019 SEASON, THE PRODUCTIONS INCLUDED OFFICIAL BROADWAY TOURING PRODUCTIONS, LEGENDARY ROCK GROUPS, SINGERS, COMEDIANS, SPEAKERS, AND CHILDREN'S PROGRAMS. IN CONJUCTION WITH THE PERFORMANCES, THE CENTER OFFERS MOTIVATING ARTS EDUCATION PROGRAMS FOR YOUTH. 8165332 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 137 0 1 141 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 20 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X LANDON SKINNER 2093385040 1000 I STREET MODESTO CA 95354 ROBERT FORES CHAIRMAN OF THE BOARD 4.00 4.00 X X 0 0 0 EVAN PORGES VICE CHAIRMAN 4.00 4.00 X X 0 0 0 JUNE ROGERS VICE PRESIDENT 4.00 4.00 X X 0 0 0 VICTOR BARRAZA SECRETARY 4.00 4.00 X X 0 0 0 BRIAN KLINE TREASURER 4.00 4.00 X X 0 0 0 DOUG VILAS IMMEDIATE PAST CHAIRMAN 1.50 0.00 X 0 0 0 DIANE GILBERT DIRECTOR 1.50 0.50 X 0 0 0 VIRGINIA MADUENO DIRECTOR 1.50 0.50 X 0 0 0 LORRAINE CARDOZA DIRECTOR 1.50 0.50 X 0 0 0 CLARKE FILIPPI DIRECTOR 1.50 0.50 X 0 0 0 SHARILYN NELSON DIRECTOR 1.50 0.50 X 0 0 0 CHRIS MURPHY DIRECTOR 1.50 0.50 X 0 0 0 ALEX MARI MD DIRECTOR 1.50 0.50 X 0 0 0 BILL SEAVEY DIRECTOR 1.50 0.50 X 0 0 0 JOSEPH SWAIN DIRECTOR 1.50 0.50 X 0 0 0 RYAN ROTH GALLO DIRECTOR 1.50 0.00 X 0 0 0 DANIEL BOTE DIRECTOR 1.50 0.00 X 0 0 0 JILL BOWER DIRECTOR 1.50 0.00 X 0 0 0 PATRICIA HILL THOMAS DIRECTOR 1.50 0.00 X 0 0 0 DALE BOYETT DIRECTOR 1.50 0.00 X 0 0 0 LYNN DICKERSON CHIEF EXECUTIVE OFFICER 50.00 1.00 X 268339 0 25316 LANDON SKINNER DIRECTOR OF FINANCE 50.00 1.00 X 132191 0 6693 AL POULUS DIRECTOR OF IT & THEATER 50.00 1.00 X 144582 0 26514 DOUG HOSNER DIRECTOR OF MARKETING 50.00 1.00 X 113015 0 19292 AMBER FLORES DIRECTOR OF DEVELOPMENT 50.00 1.00 X 101316 0 5322 759443 0 83137 5 0 1 0 THE M&M GROUP 16872 BOLSA CHICA STREET SUITE 204 HUNTINGTON BEACH CA 92649 AGENT FOR PERFORMANCE ARTISTS 238250 QUAD GRAPHICS PRINTING PO BOX 644840 PITTSBURGH PA 15264 PRINTING SERVICES 173775 GANDARILLA BUILDING SERVICES 570 SUNGARDEN CT TURLOCK CA 95380 CUSTODIAL SERVICES 166337 RANK INVESTIGATION AND PROTECTION INC 1301 K STREET SUITE G MODESTO CA 95354 SECURITY SERVICES 117492 CREATIVE ARTISTS AGENCY 2000 AVENUE OF THE STARS LOS ANGELES CA 90067 AGENT FOR PERFORMANCE ARTISTS 116500 6 325830 297834 2330894 31400 2954558 TICKET SALES 711110 5308312 5308312 TICKET SALES FEES 711110 507698 507698 EVENT % OF MERCHANDISE 711110 43109 43109 PATRON SERVICES 711110 29757 29757 5888876 639801 495273 144528 144528 540277 -395749 9955 0 9955 9955 9955 173950 325830 48551 125399 125399 PROGRAM ADVERTISING 541800 72975 72975 IT REVENUE FROM RESIDENT COMPANY 711110 25145 25145 98120 9221436 6502128 -370604 135354 X 429295 100501 292688 36106 1901295 1497148 155987 248160 49286 32719 6653 9914 196939 170258 23391 3290 189965 150141 17496 22328 25000 25000 3553177 3524637 18605 9935 543335 542747 588 746107 531584 174879 39644 121201 1407 119434 360 381472 344053 25447 11972 108346 90221 14407 3718 193546 183720 9826 633387 597939 35448 90316 85806 4510 EVENT EXPENSES 263060 189851 39329 33880 MISCELLANEOUS 67517 67512 5 PRODUCTION EQUIPMENT RE 55088 55088 BAD DEBT 17410 17410 9565742 8165332 963100 437310 X 1567255 1580526 804852 662422 36246 39877 236285 185128 47199002 11288697 36116747 35910305 2358343 38761385 40736601 553115 636085 1926976 2072440 1731615 1680386 7800655 706671 12012361 5095582 X -2533553 20430127 29282577 15210892 26749024 35641019 38761385 40736601 X -344306 -98146 61750 9272697 X X 0 1 X 1 0 X 2184405 2030010 2923347 3162812 2959558 13260132 6457124 6987107 6171942 6357652 5961851 31935676 97440 72500 173950 343890 8738969 9017117 9167789 9520464 9095359 45539698 213515 215356 391762 447654 407156 1675443 0 213515 215356 391762 447654 407156 1675443 43864255 528863 597932 623184 559319 639801 2949099 528863 597932 623184 559319 639801 2949099 9267832 9615049 9790973 10079783 9735160 48488797 0.90460 0.90410 0.06080 0.06020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 24884260 150000 1069344 80957 26022647 22963069 380453 1553762 13024 24884260 20527696 200000 2239000 3627 22963069 20064702 200000 268276 5282 20527696 19489954 200000 413881 39133 20064702 0.31080 0.68920 0 1 1 2500000 2500000 37760310 5949531 31810779 831887 450134 381753 6106805 4889032 1217773 35910305 DUE TO RESIDENT COMPANY ADVANCE TICKET SALES 128230 UNREALIZED GAIN/LOSS ON INTEREST RATE SWAP 578441 706671 X PART X, LINE 2: THE CENTER REVIEWS AND ASSESSES TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN AGAINST MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTES FOR FINANCIAL STATEMENT RECOGNITION. THE CENTER'S POLICY FOR EVALUATING UNCERTAIN TAX POSITIONS IS A TWO STEP PROCESS. THE FIRST STEP IS TO EVALUATE THE TAX POSITION FOR RECOGNITION BY DETERMINING IF THE WEIGHT OF AVAILABLE EVIDENCE INDICATES THAT IT IS MORE-LIKELY-THAN-NOT THAT THE POSITION WILL BE SUSTAINED UPON AUDIT, INCLUDING RESOLUTION OF RELATED APPEALS OR LITIGATIONS PROCESSES, IF ANY. THE SECOND STEP IS TO MEASURE THE TAX BENEFIT OR LIABILITY AS THE LARGEST AMOUNT THAT IS MORE THAN 50% LIKELY TO BE REALIZED OR INCURRED UPON SETTLEMENT. BASED ON AN ANALYSIS PREPARED BY THE CENTER, IT WAS DETERMINED THAT THE TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN HAD NO MATERIAL EFFECT ON THE RECORDED TAX ASSETS AND LIABILITIES OF THE CENTER. THE CENTER'S FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, AND FORMS 990-T, EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS FOR 2018, 2017, AND 2016 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. PART V, LINE 4: CENTRAL VALLEY CENTER FOR THE ARTS, INC.(CVCA) IS THE LEGAL ENTITY THAT SUPPORTS THE OPERATIONS OF THE GALLO CENTER FOR THE ARTS, INC. (GCA) THROUGH THE ESTABLISHMENT OF ENDOWMENT FUNDS THAT PROVIDE NECESSARY FINANCIAL BACKING TO ENSURE OPERATION OF THE PERFORMING ARTS CENTER THROUGH THE LIFE OF THE LEASE OF THE FACILITIES FROM STANISLAUS COUNTY. GCA IS THE LEGAL ENTITY THAT WAS SETUP TO HOLD THE LEASE ON THE BUILDING AND TANGIBLE THEATRE ASSETS NEEDED TO SUPPORT THE OPERATIONS OF THE GCA, WHICH TANGIBLE ASSETS ALONG WITH THE BUILDING ARE CONTRACTED TO CONVEY BACK TO STANISLAUS COUNTY AT THE TERMINATION OF THE LEASE. WHILE THESE TWO ENTITIES ARE RELATED AND WORK TOGETHER TO SUPPORT THE GCA THROUGH THE LIFE OF THE LEASE, UPON TERMINATION THEY WILL NOT REMAIN CONNECTED. WHILE THE ASSETS OF GCA WILL CONVEY BACK TO STANISLAUS COUNTY, THE ASSETS IN CVCA, INCLUSIVE OF THE ENDOWMENT FUNDS, WILL CONTINUE TO BE HELD BY CVCA TO SUPPORT THE ARTS IN STANISLAUS COUNTY. GALA 499780 325830 173950 19334 8640 1100 19477 499780 325830 173950 19334 8640 1100 19477 48551 125399 X X X X X 0 0 0 0 0 0 0 1 0 LYNN DICKERSON CHIEF EXECUTIVE OFFICER 208339 0 60000 0 0 0 13758 0 11558 0 293655 0 0 0 AL POULUS DIRECTOR OF IT & THEATER 132582 0 12000 0 0 0 7222 0 19292 0 171096 0 0 0 PART I, LINE 7 BONUSES ARE BASED ON THE FINANCIAL PERFORMANCE OF THE CENTER ACHIEVING THE FISCAL YEAR BUDGET, AS WELL AS SOME ESCALATORS INCLUDED FOR EXCEEDING THE BUDGET AT CERTAIN LEVELS. THE BONUS PAYOUT IS DISCRETIONARY AND REQUIRES EXECUTIVE COMMITTEE APPROVAL. A STANISLAUS COUNTY CAPITAL IMPROVEMENTS FINANCING AUTHORITY 721579757 854452AA7 2004-03-04 14000000 FINANCE ACQUISITION, CONSTRUCTION, FURNISHING OF THE PERFORMANCE ART CENTER 0 0 0 A 14000000 322440 13677560 2007 0 0 1 1 A 0 0 0 0 0 0 0 A 0 0 1 0 1 1 BANK OF AMERICA 15.000000000000 0 0 0 0 0 A 0 X FLOWERS 1 30400 COST X GLASS FOR FRONT DOOR 1 1000 COST 0 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE DIRECTOR OF FINANCE RECEIVES A DRAFT OF THE 990 FROM THE PREPARER. HE PERFORMS A THOROUGH REVIEW AND PROVIDES HIS COMMENTS AND SUGGESTIONS TO THE PREPARER. THE PREPARER UPDATES THE 990 AND SENDS THE REVISED DRAFT TO THE DIRECTOR OF FINANCE WHO REVIEWS THE CHANGES AND PRESENTS IT TO THE FINANCE COMMITTEE. RELEVANT COMMENTS ARE ADDRESSED AND INCORPORATED AS NECESSARY. PRIOR TO FILING, THE FINAL VERSION IS DISTRIBUTED TO THE FULL BOARD WITH AN INVITATION TO DIRECT COMMENTS AND QUESTIONS TO MEMBERS OF THE FINANCE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS, OFFICERS AND MEMBERS OF COMMITTEES ARE REQUIRED TO DISCLOSE AND DOCUMENT ANY POTENTIAL CONFLICT OF INTEREST. THEY ARE ALSO UNDER PERIODIC REVEIW FOR COMPENSATION ARRANAGEMENTS, INVESTMENT POLICIES, RELATED PARTY TRANSACTIONS, AS WELL AS ANY PAYMENTS FOR GOODS AND SERVICES PROVIDED TO ENFORCE SUCH POLICY. THE ORGANIZATION ALSO CONSULTS OUTSIDE EXPERTS AS NEEDED. FORM 990, PART VI, SECTION B, LINE 15 A WRITTEN COMPENSATION POLICY WHICH COVERS INDIVIDUALS SUCH AS CEO, OFFICERS AND HIGHLY-PAID EMPLOYEES IS APPROVED BY THE BOARD OF DIRECTORS AND IS USED AS A GUIDELINE FOR DETERMINING COMPENSATION. THE COMPENSATION ARRANGEMENT MUST RELY ON COMPARABLE DATA THAT DEMONSTRATES THE FAIR MARKET VALUE OF THE COMPENSATION IN QUESTION. THIS DATA MAY INCLUDE THE FOLLOWING: A) EXPERT COMPENSATION STUDIES BY INDEPENDENT FIRMS; B) WRITTEN JOB OFFERS FOR POSITIONS AT SIMILAR ORGANIZATIONS; C) DOCUMENTED TELEPHONE CALLS ABOUT SIMILAR POSITIONS AT BOTH NONPROFIT AND FOR PROFIT ORGANIZATIONS; AND D) INFORMATION OBTAINED FROM THE IRS FORM 990 FILINGS OF SIMILAR ORGANIZATIONS. THE PROPOSED COMPENSATION PACKAGES ARE SUBMITTED TO THE BOARD FOR FINAL APPROVAL. 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. FORM 990, PART IX, LINE 11G ARTIST CONTRACTS: PROGRAM SERVICE EXPENSES 3,405,762. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,405,762. PROFESSIONAL FEES - OTHER: PROGRAM SERVICE EXPENSES 118,875. MANAGEMENT AND GENERAL EXPENSES 18,605. FUNDRAISING EXPENSES 9,935. TOTAL EXPENSES 147,415. FORM 990, PART I, LINE 22; PART X, LINES 11, 16, 25-28, 33 & 34; AND PART XI, LINE 9: IN 2019, CENTRAL VALLEY CENTER FOR THE ARTS, INC. (CVCA INC.) REVIEWED THE CONTENT OF INTERCOMPANY PAYABLE AMOUNTS AND DETERMINED THAT THE TOTALS PRESENTED AS INVESTMENTS IN CVCA INC. REFLECTED AMOUNTS PREVIOUSLY GENERATED FROM OPERATIONS OF GALLO CENTER FOR THE ARTS INC. (GCA INC.) AND NECESSITATED AN ACCOUNTING ADJUSTMENT TO MOVE THE BALANCES. IN THE PROCESS IT WAS ALSO DETERMINED THAT AMOUNTS PRESENTED AS INTERCOMPANY RECEIVABLES AND PAYABLES AS WELL AS INVESTMENT IN GCA INC. WARRANTED AN ADJUSTMENT AS WELL. THE ACCOUNTING IN THE FINANCIAL STATEMENTS IMPACT THE AMOUNTS PRESENTED IN THE NET ASSETS WHICH SHOW A YEAR OVER YEAR SUBSTANTIAL DECLINE OF NET ASSETS ON CVCA INC. AND A CORRESPONDING SUBSTANTIAL INCREASE OF NET ASSETS ON GCA INC. FORM 990, PART XI, LINE 9: PRIOR PERIOD ADJUSTMENT 9,272,697. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE YEAR. CENTRAL VALLEY CENTER FOR THE ARTS INC 1000 I STREET MODESTO CA 95354 770518099 TO SUPPORT CHARITABLE & PUBLIC PURPOSES FOR THE ARTS IN THE CENTRAL VALLEY CA 501(C)(3) LINE 12B, II N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0