2018-09-13T14:02:16-05:00 2017-10-31 941668792 PETRINOVICH PUGH & COMPANY LLP 333 WEST SANTA CLARA ST 800 SAN JOSE CA 951131716 990 2016-11-01 237073438 VANGUARD MUSIC AND PERFORMING ARTS VANG 4087275532 1795 SPACE PARK DRIVE SANTA CLARA CA 95054 CHARLES FROST CEO 4087275532 2018-09-13 1 JOHN KAWAMOTO P00476783 4082877911 50.236.90.6 2018-09-13 12:01:59 PD P C3B4CCE9B9D5A516C205FF06A74459A485CD49CE 9D044495929FB12AF6578C14B60E918DC4F2BAA4 2016 2018-06-14 16:35:46Z CHARLES FROST 1795 SPACE PARK DRIVE SANTA CLARA CA 95054 14440946 0 X WWW.SCVANGUARD.ORG X 1970 CA TO INSPIRE COMMUNITIES AND ENRICH LIVES BY INCREASING OPPORTUNITIES FOR PARTICIPATION, EDUCATION, AND EXCELLENCE IN THE PERFORMING ARTS. 13 13 154 285 0 0 333727 550447 1200962 1421043 20401 92519 3031782 3190722 4586872 5254731 19914 19695 0 0 1498502 1613358 0 0 425219 3049125 3411157 4567541 5044210 19331 210521 4238360 4485938 777435 628974 3460925 3856964 X TO INSPIRE COMMUNITIES AND ENRICH LIVES BY INCREASING OPPORTUNITIES FOR PARTICIPATION, EDUCATION, AND EXCELLENCE IN THE PERFORMING ARTS. 0 0 1745244 746306 A CORPS - THE VANGUARD DRUM & BUGLE CORPS IS A WORLD-RENOWNED, WORLD CHAMPION DRUM AND BUGLE CORPS THAT TRAVELS BETWEEN SIX AND EIGHT WEEKS EACH SUMMER THROUGHOUT THE UNITED STATES AND CANADA PERFORMING IN COMPETITIVE FIELD SHOWS AND PARADES. THE VANGUARD PROVIDES INSTRUCTION FOR THE EXPERIENCED THROUGH THE ADVANCED MEMBER IN THE AREAS OF BRASS, PERCUSSION AND COLOR GUARD. MEMBERSHIP IS PRIMARILY OPEN TO THOSE BETWEEN THE AGES OF 18 AND 21. 679491 375570 CADET CORPS - THE VANGUARD CADETS TRAVEL APPROXIMATELY FOUR WEEKS DURING THE SUMMER MONTHS ACROSS THE UNITED STATES AND CANADA PERFORMING IN COMPETITIVE FIELD SHOWS AND PARADES WHILE PROVIDING INSTRUCTION FOR THE NOVICE THROUGH THE EXPERIENCED MEMBER IN THE AREAS OF BRASS, PERCUSSION AND COLOR GUARD. MEMBERSHIP IS PRIMARILY OPEN TO THOSE BETWEEN THE AGES OF 12 AND 18. 172352 76153 ALUMNI CORPS - THE 2017 SCV ALUMNI CORPS WAS CREATED AS PART OF THE VANGUARD MUSIC AND PERFORMING ART'S 50TH ANNIVERSARY YEAR LONGCELEBRATION. THE CORPS MEMBERSHIP WAS OPEN TO ALL SANTA CLARA VANGUARD, VANGUARD CADETS (OR B-CORPS), WINTER GUARD, AND WINTER PERCUSSION ALUMNI. THE CORPS OPERATED LIKE THE CURRENT PROGRAMS AND HAD A CORPS DIRECTOR, INSTRUCTIONAL STAFF AND SMALL ADMIN TEAM. THE MEMBERSHIP FEE OF $300 WAS TO COVER UNIFORM AND INSTRUMENT COSTS. THERE WERE REQUIRED CAMPS AND REHEARSAL ATTENDANCE. THIS CULMINATED WITH AN EXHIBITION PERFORMANCE AT DCI WEST, STANFORD AND A FINAL EXHIBITION PERFORMANCE AT THE DCI WORLD CHAMPIONSHIPS SEMIFINALS IN INDIANAPOLIS, IN. 1168325 19695 572698 THE OTHER PROGRAM SERVICES INCLUDE MEMBERSHIP FEES, PARADES AND CONTEST, TICKETS, SALE OF MERCHANDISE AND OTHER REVENUE REPORTED ON FORM 990, PART VIII, LINES 3 - 11, COLUMN B. 1168325 19695 572698 3765412 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 X 49 0 1 154 1 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X ANNETTE NAVARRO 4087275532 1795 SPACE PARK DR SANTA CLARA CA 95054 KEVIN BROOKS CHAIRMAN 1.00 X X 0 0 0 LINDA GARBARINO VICE-CHAIR 1.00 X X 0 0 0 JENNIFER BAUMAN TREASURER 1.00 X X 0 0 0 STEPHENIE HEBERT SECRETARY 1.00 X X 0 0 0 PEGGY CARR DIRECTOR 1.00 X 0 0 0 JOE KIRSCHER DIRECTOR 1.00 X 0 0 0 MIKE KOVALICH DIRECTOR 1.00 X 0 0 0 TERRY MAURER DIRECTOR 1.00 X 0 0 0 LAURA NORRIS DIRECTOR 1.00 X 0 0 0 RAY PULVER DIRECTOR 1.00 X 0 0 0 JONATHAN STEELE DIRECTOR 1.00 X 0 0 0 BILL THOMAS DIRECTOR 1.00 X 0 0 0 ROB WELLS DIRECTOR 1.00 X 0 0 0 CHARLES FROST CEO 40.00 X 120095 0 6568 SANDRA ADAMS GAMING MANAGER 40.00 X 114975 0 3095 235070 0 9663 2 0 0 0 ARMANINO LLP 12657 ALCOSTA BLVD STE 500 SAN RAMON CA 94583 ACCOUNTING SERVICES 101044 1 41539 508908 201113 550447 MEMBERSHIP FEES 900099 905303 905303 PARADES AND CONTEST 900099 259974 259974 TICKETS 900099 149251 149251 AUDITION 900099 106515 106515 1421043 46539 46539 1366 1366 318930 70476 305295 38131 13635 32345 45980 32345 13635 19796 4493 15303 15303 11498519 8641805 2856714 2856714 459821 196491 263330 263330 ATM INCOME 900099 28147 28147 MISCELLANEOUS INCOME 900099 25862 25862 54009 5254731 1770727 0 2933557 19695 19695 143250 85950 57300 1274034 915623 146330 212081 58730 26950 20772 11008 137344 76161 44946 16237 111145 111145 20047 20047 289039 175633 95835 17571 72170 57036 3196 11938 230959 108112 71991 50856 77962 47465 30497 1648899 1538024 65909 44966 26172 14813 11359 209894 141480 68414 100168 50084 50084 OTHER EXPENSES 203760 89304 55454 59002 IN-KIND DONATIONS 201113 199328 300 1485 UNIFORM MAINTENANCE 77750 77675 75 COLOR GUARD 59877 59877 82202 82202 5044210 3765412 853579 425219 381969 241808 89176 249522 24861 45038 124119 205678 22285 63158 3939167 2366184 1580380 1572983 2015570 2107751 4238360 4485938 203731 169647 55090 625 518614 458702 777435 628974 X 3445092 3768886 15833 88078 3460925 3856964 4238360 4485938 210521 185518 0 X X 0 1 X 1 0 X 348015 379727 396170 333727 550447 2008086 12932144 13080021 14538545 14922230 13788585 69261525 13280159 13459748 14934715 15255957 14339032 71269611 0 0 0 71269611 28520 44652 50518 53564 47905 225159 28520 44652 50518 53564 47905 225159 80796 41992 49379 40763 54009 266939 13389475 13546392 15034612 15350284 14440946 71761709 0.99310 0.99260 0.00310 0.00290 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2056143 12000 245692 151000 20047 2142788 2195687 60000 20578 200000 20122 2056143 2223798 20000 -25551 22560 2195687 1637341 520000 90546 24089 2223798 975572 570000 110245 18476 1637341 1.00000 0 0 244097 244097 1860650 946397 914253 546362 247443 298919 1288058 1172344 115714 1572983 X 6530457 185518 1109903 1295421 5235036 19695 19695 5254731 6134418 1109903 1109903 5024515 19695 19695 5044210 PART V, LINE 4: THE ENDOWMENT FUNDS ARE DESIGNATED BY THE BOARD OF DIRECTORS. THE ORGANIZATION APPROPRIATES FOR DISTRIBUTION EACH YEAR THE INCOME EARNED FROM ITS ENDOWMENT FUND ON AN AS NEEDED BASIS WHICH IS DETERMINED BY THE BOARD OF DIRECTORS. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND STATE OF CALIFORNIA REVENUE AND TAXATION CODE 23701(D). THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED FOR IN THE FINANCIAL STATEMENTS. THE ORGANIZATION HAS ADOPTED ASC 740-10-25, RECOGNITION OF INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE ORGANIZATION'S FINANCIAL STATEMENTS IN ACCORDANCE WITH ASC 740-10 AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. ASC 740-10 ALSO PROVIDES GUIDANCE ON DERECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION DID NOT HAVE UNRECOGNIZED TAX BENEFITS AS OF OCTOBER 31, 2017 AND 2016 AND DOES NOT EXPECT THIS TO CHANGE SIGNIFICANTLY OVER THE NEXT 12 MONTHS. IN CONNECTION WITH THE ADOPTION OF ASC 740-10-25, THE ORGANIZATION WILL RECOGNIZE INTEREST AND PENALTIES ACCRUED ON ANY UNRECOGNIZED TAX BENEFITS AS A COMPONENT OF INCOME TAX EXPENSE. AS OF OCTOBER 31, 2017, THE ORGANIZATION BELIEVES THAT THERE ARE NO INTEREST OR PENALTIES TO ACCRUE RELATED TO UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT EXPENSES ALLOCATED TO GAMING ACTIVITIES 1,105,410. DIRECT EXPENSES ALLOCATED TO FUNDRAISING ACTIVITIES 4,493. PART XI, LINE 4B - OTHER ADJUSTMENTS: RECLASSIFICATION OF SCHOLARSHIPS 19,695. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT EXPENSES ALLOCATED TO GAMING ACTIVITIES 1,105,410. DIRECT EXPENSES ALLOCATED TO FUNDRAISING ACTIVITIES 4,493. PART XII, LINE 4B - OTHER ADJUSTMENTS: RECLASSIFICATION OF SCHOLARSHIPS 19,695. VANGUARD WINTER GUARD FUNDRAISING 14986 14986 4493 2 4810 4810 19796 19796 4493 4493 15303 2063994 1735240 284255 1 0.99000 9434525 5801155 821155 1 0.99000 11498519 7536395 1105410 8641805 2856714 CA 1 0 1 0 1.00000 SANDRA ADAMS 1795 SPACE PARK DRIVE SANTA CLARA CA 95054 0 SANDRA ADAMS 114975 ADMINISTERING AND COORDINATING ALL ASPECTS OF THE SEVERAL HUNDRED MEMBERS VOLUNTEERING AT THE BINGO PROGRAM: RECRUITING AND MENTORING MANAGERS, TRAINING ALL VOLUNTEERS, SCHEDULING AND TRACKING AS REQUIRED BY GOVERNING REGULATIONS. PREPARING THE BUDGET AND MANAGING THE OPERATION WITHIN THE CONSTRAINTS OF THE BUDGET ALONG WITH PROVIDING REPORTS REQUIRED BY THE BOARD OF DIRECTORS AND OUTSIDE REGULATORS. OBTAINING ALL RESOURCES NEEDED FOR THE BINGO OPERATION, INCLUDING EQUIPMENT, PLACEMENT CONTRACTS, MERCHANDISE AND CONSUMABLE PRODUCTS, WHILE PERIODICALLY UPDATING THE PROGRAM AND PRODUCTS OFFERED TO MAINTAIN AND GROW OUR BINGO CUSTOMER BASE AND PROVIDING THE HIGHEST INCOME POSSIBLE FOR VANGUARD PROGRAMS. X 0 1 RUSCH SCHOLARSHIP, ALAN KOCH MEMORIAL SCHOLARSHIP, ART VELARDE 'JONZ' MEMORIAL SCHOLARSHIP AND MYRON ROSANDER MEMORIAL SCHOLARSHIP FOR MEMBERS TO BE USED TOWARD MEMBERSHIP FEES 12 19695 CASH VALUE N/A PART I, LINE 2: THE ORGANIZATION PROVIDES FOUR TYPES OF SCHOLARSHIP - RUSCH SCHOLARSHIP, ALAN KOCH MEMORIAL SCHOLARSHIP, ART VELARDE 'JONZ' MEMORIAL SCHOLARSHIP AND MYRON ROSANDER MEMORIAL SCHOLARSHIP. ALL SCHOLARSHIPS ARE DESIGNED FOR MEMBERS WHO HAVE ACHIEVED IN BOTH ACADEMIC AND ART PERFORMANCE AREAS. TO QUALIFY FOR THE SCHOLARSHIPS, MEMBERS ARE REQUIRED TO FILL OUT AN APPLICATION FORM EXPLAINING THE BASIS FOR SCHOLARSHIP APPLICATION AND DEMONSTRATING COMMUNITY INVOLVEMENT. THE FORM WILL BE SUBMITTED TO THE CEO FOR APPROVAL. THE GRANTS ARE APPLIED TO THE MEMBERSHIP FEES OF THE MEMBERS. X MISC PERFORMANCE SUPPLIES 159 95707 FAIR MARKET VALUE X PERFORMANCE UNIFORMS 27 54932 FAIR MARKET VALUE X PERCUSSION INSTRUMENTS AND PIANO 160 50474 FAIR MARKET VALUE 0 1 0 FORM 990, PART V, LINE 7G THE ORGANIZATION DID NOT RECEIVE ANY CONTRIBUTIONS OF QUALIFIED INTELLECTUAL PROPERTY. FORM 990, PART V, LINE 7H THE ORGANIZATION DID NOT RECEIVE ANY CONTRIBUTIONS OF CARS, BOATS, AIRPLANES AND OTHER VEHICLES. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS AND FINANCE COMMITTEE REVIEW AND APPROVE THE FORM 990 PRIOR TO SUBMISSION TO ENSURE THAT THE FORM 990 IS ACCURATE AND COMPLETE TO THEIR BEST KNOWLEDGE. THE CHIEF EXECUTIVE OFFICER, OR ANOTHER OFFICER ACTING IN THAT CAPACITY, SIGNS THE RETURN AND THE ORGANIZATION MAILS IT DIRECTLY TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY THAT REQUIRES OFFICERS, DIRECTORS OR TRUSTEES, AND KEY EMPLOYEES TO DISCLOSE ANNUAL INTERESTS THAT COULD GIVE RISE TO CONFLICTS. THE ORGANIZATION CONTINUALLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 EACH YEAR, THE BOARD OF DIRECTORS COMPLETES A FORMAL PERFORMANCE APPRAISAL OF THE CEO AT THE END OF THE FISCAL YEAR, AND SETS THE COMPENSATION FOR THE NEW YEAR. THE CEO CONDUCTS A PERFORMANCE APPRAISAL OF HIS DIRECT REPORTS AT THE END OF EACH FISCAL YEAR, AND SETS THE COMPENSATION LEVEL AS PART OF THAT PROCESS. FORM 990, PART VI, SECTION C, LINE 19 THEY ARE AVAILABLE AS REQUESTED AND REQUIRED, SCANNED DOCUMENT ON EMAIL, OR VIA HARDCOPY. FORM 990, PART XII, LINE 2C THE AUDIT COMMITTEE AND FINANCE COMMITTEE REVIEW AND APPROVE THE AUDITED FINANCIAL STATEMENTS. THERE IS NO CHANGE TO THE REVIEW PROCESS OF THE AUDITED FINANCIAL STATEMENTS. FORM 990, PART V, LINE 7E AND LINE 7F THE ORGANIZATION DID NOT HAVE ANY PERSONAL BENEFIT CONTRACTS. FORM 990, PART V, LINE 8 AND LINE 9 THE ORGANIZATION DOES NOT MAINTAIN ANY DONOR ADVISED FUNDS. FORM 990, PART XII, LINE 3A THE ORGANIZATION IS NOT REQUIRED TO UNDERGO AN AUDIT OR AUDITS AS SET FORTH IN THE SINGLE AUDIT ACT AND OMB CIRCULAR A-133. FORM 990, SCHEDULE G, PART II, LINE 17A THE ORGANIZATION'S BINGO GAMING LICENSE IS GOVERNED BY THE CITY OF SANTA CLARA. THE CITY OF SANTA CLARA DOES NOT REQUIRE THE ORGANIZATION TO MAKE CHARITABLE DISTRIBUTIONS FROM THE GAMING PROCEEDS TO RETAIN ITS LICENSE. THE ORGANIZATION APPLIES ALL OF ITS BINGO PROCEEDS TOWARDS ITS EXEMPT ACTIVITIES.