2018-10-26T18:51:21-05:00 2017-12-31 941254756 HOOD & STRONG LLP 275 BATTERY ST STE 900 SAN FRANCISCO CA 94111 990 2017-01-01 952996648 FILOLI CENTER FILO 6503648300 86 CANADA ROAD WOODSIDE CA 94062 KARA NEWPORT EXECUTIVE DIRECTOR 6503648300 2018-10-05 1 MAGA E KISRIEV P01008919 4157810793 12.201.129.210 2018-10-05 12:48:16 PD P 974A5923B2BE60E0D49C184F0D069169D6F011A2 4869E5F49B9973F149F13A18DEB0F85868CD0247 2017 2018-06-14 16:35:46Z FILOLI KARA NEWPORT 86 CANADA ROAD WOODSIDE CA 94062 9088542 0 X WWW.FILOLI.ORG X 1976 CA FILOLI IS A HISTORIC ESTATE AND NATURE PRESERVE DEDICATED TO SHARING STORIES OF CALIFORNIA'S PAST. 21 21 109 1100 0 0 1154301 1092443 3641904 4273395 633689 1881586 969195 660052 6399089 7907476 0 0 0 0 3544049 4324150 6863 0 417159 2811708 2924347 6362620 7248497 36469 658979 18813375 19965770 541353 820287 18272022 19145483 X FILOLI IS DEDICATED TO THE PRESERVATION, INTERPRETATION AND STEWARDSHIP OF THE CULTURAL TRADITIONS AND NATURAL HISTORY OF THIS COUNTRY ESTATE FOR PUBLIC EDUCATION AND ENJOYMENT. 0 0 1107710 0 0 HORTICULTURE: FORMERLY A GRAND 654-ACRE COUNTRY PLACE, FILOLI IS OPERATED TODAY AS A PUBLIC GARDEN, CULTURAL CENTER AND NATURE CENTER. SIXTEEN ACRES OF FORMAL GARDENS ARE DIVIDED INTO A NUMBER OF SEPARATE GARDEN ROOMS CONTAINING ANNUAL BEDS, LAWNS, HEDGES, AND SPECIMEN TREES AND SHRUBS. ANNUALS ARE GROWN IN FILOLI'S HISTORIC GREENHOUSES AND PLANTED IN THE GARDENS EACH YEAR. IRISH YEW, OLIVES AND OLD COAST LIVE OAKS ARE THE DOMINANT TREES. FOURTEEN HORTICULTURISTS MAINTAIN THE GARDENS ALONG WITH STUDENT INTERNS AND GARDEN VOLUNTEERS. 493871 0 1532343 VISITOR SERVICES: FILOLI WELCOMES MORE THAN 170,000 VISITORS ANNUALLY. VISITORS SERVICES INCLUDE DOCENT-LED TOURS, SELF-GUIDED TOURS, HIKES, LECTURES AND EDUCATIONAL PROGRAMS. THE OBJECTIVE IS TO INCREASE EDUCATION AND AWARENESS OF EARLY 20TH CENTURY CALIFORNIA HISTORY AND THE NATURAL HISTORY OF THE SURROUNDING AREA. 428252 0 272095 EDUCATION: THROUGH ART EXHIBITIONS, SCHOOL PROGRAMMING, ADULT CONTINUING EDUCATION COURSES, AND HIKES ON THE NATURE PRESERVE, FILOLI OFFERS DYNAMIC AND ENGAGING OPPORTUNITIES FOR ADULTS, STUDENTS, AND FAMILIES TO DEEPEN THEIR CONNECTION TO THE VISUAL ARTS, NATURE, AND PAST AND PRESENT CULTURAL TRADITIONS. 2798389 0 2253581 GIFT SHOP, MEMBERSHIP PROGRAMS, COLLECTION COSTS. 325235 0 0 COLLECTION: FILOLI MAINTAINS A FULL EXHIBIT OF PERIOD PIECES WHICH ARE DISPLAYED THROUGHOUT THE FIRST FLOOR OF THE 54,000 SQUARE FOOT MANSION, DEPICTING LIFE WITHIN A CALIFORNIA ESTATE AT THE TURN OF THE 20TH CENTURY. THE COLLECTION INCLUDES UPWARDS OF ABOUT 5,000 ARTIFACTS, SOME OF WHICH ARE ON LOAN FROM THE NATIONAL TRUST OF HISTORIC PRESERVATION. FIVE CURATORS MAINTAIN THE COLLECTION, BOTH IN TERMS OF PRESERVATION AND DISPLAY. 291558 0 947084 MEMBERSHIP: MEMBER SERVICES SUPPORTS FILOLI AND ITS MISSION BY SOLICITING RENEWALS OF AND PROCESSING FILOLI'S APPROXIMATE 10,000 MEMBERSHIPS EACH YEAR. MEMBER SERVICES COORDINATES THE LARGE VOLUNTEER PRESENCE (1,100 VOLUNTEERS) BY PROVIDING MANAGEMENT SUPPORT FOR VARIOUS VOLUNTEER PROGRAMS INCLUDING A VOLUNTEER DATABASE. 3415182 0 3200665 5445015 1 1 0 0 0 0 0 1 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 76 0 1 109 1 0 0 0 0 0 1 1 0 0 0 0 X 21 21 0 0 1 0 0 0 0 1 0 0 0 0 1 1 1 1 0 1 1 0 CA X AYAKO FUKUDOME 6503648300 86 CANADA ROAD WOODSIDE CA 94062 DONNA COLSON PRESIDENT 2.00 X X 0 0 0 DONNA MOLLENHAUER VICE PRESIDENT 2.00 X X 0 0 0 CAROL MORAN SECRETARY 2.00 X X 0 0 0 CAROLYN DALEY TREASURER 2.00 X X 0 0 0 ANA ROTH DIRECTOR 1.00 X 0 0 0 BARBARA SEIPP DIRECTOR 1.00 X 0 0 0 CHRISTIAN SMITH DIRECTOR 1.00 X 0 0 0 DAVID BROWN DIRECTOR (FROM 6/28/17) 1.00 X 0 0 0 DAVID BUERGLER DIRECTOR 1.00 X 0 0 0 DAVID WOLLENBERG DIRECTOR 1.00 X 0 0 0 DIANE WASSON DIRECTOR (THRU 5/31/17) 1.00 X 0 0 0 DON DEFEVER DIRECTOR (FROM 4/19/17) 1.00 X 0 0 0 GLORIA MALOUF DIRECTOR 1.00 X 0 0 0 HEIDI BROWN DIRECTOR (THRU 5/31/17) 1.00 X 0 0 0 HELEN SIMMS DIRECTOR (THRU 5/31/17) 1.00 X 0 0 0 JACKIE HASENSTAB DIRECTOR (THRU 5/31/17) 1.00 X 0 0 0 JACQUE JARVE DIRECTOR 1.00 X 0 0 0 JEFF DEATON DIRECTOR 1.00 X 0 0 0 KATHY TRAFTON DIRECTOR 1.00 X 0 0 0 LAWRENCE SCHWAB DIRECTOR 1.00 X 0 0 0 LENNIE GOTCHER DIRECTOR 1.00 X 0 0 0 NANCY SHANNON DIRECTOR 1.00 X 0 0 0 ROBERT FOUNTAIN DIRECTOR 1.00 X 0 0 0 RON PEYTON DIRECTOR 1.00 X 0 0 0 SUZANNE LEGALLET DIRECTOR (THRU 5/31/17) 1.00 X 0 0 0 TONI BARRACK DIRECTOR 1.00 X 0 0 0 KARA NEWPORT EXECUTIVE DIRECTOR 40.00 X 234271 0 20319 AYAKO FUKUDOME DIR. OF FIN AND ACCTG (FROM 4/17/17) 40.00 X 102062 0 3009 336333 0 23328 2 0 1 0 CRYSTAL SPRINGS CATERING 350 CONVENTION WAY 100 REDWOOD CITY CA 94063 CATERING SERVICES 238190 BRAGATO PAVING COMPANY 500 BRAGATO ROAD SAN CARLOS CA 94070 ROAD PAVING 225285 ROYAL CLEANING AGENCY 1326 S VECINDAD STREET MOUNTAIN HOUSE CA 95391 JANITORIAL 135576 TASTE CATERING 201 ADRIAN ROAD MILLBRAE CA 94030 CATERING SERVICES 133452 4 X 242100 850343 1102 1092443 PROGRAMS AND BENEFITS 712190 3326311 3326311 MEMBERSHIP DUES 712190 947084 947084 4273395 1758954 1758954 93277 0 93277 93277 93277 503587 380955 122632 122632 122632 57069 242100 222002 -164933 -164933 1270166 578109 692057 692057 MISC INCOME 900099 38416 38416 DOCENT TRAINING FEES 900099 1235 1235 39651 7907476 5005103 0 1809930 253152 101261 126576 25315 3273354 2644950 424608 203796 52083 40559 8140 3384 462152 326415 106217 29520 283409 227025 38708 17676 98476 98476 128562 128562 2513 2513 185641 170636 5249 9756 94359 70930 23429 175694 112116 46447 17131 116471 30494 79664 6313 447382 336334 88839 22209 48404 37243 10410 751 18175 8405 9159 611 310567 232925 77642 107026 21405 80270 5351 PROGRAMS & MEMB BENEFIT 803825 761699 26700 15426 BANK & CREDIT CARD PROC 155044 134905 18049 2090 PRINTING & PUBLICATIONS 100950 75529 25421 GARDEN SUPPLIES & SVCS 97602 97602 33656 14582 10094 8980 7248497 5445015 1386323 417159 1421660 441683 0 0 26600 103700 2902 24108 187899 342404 174002 172504 13324109 7562235 5426273 5761874 11574039 13119497 18813375 19965770 481123 742293 47480 77994 12750 0 541353 820287 X 18195607 19084971 76415 60512 18272022 19145483 18813375 19965770 658979 214482 0 X 0 1 X 1 0 X 1098245 935952 967438 1154301 1092443 5248379 4599926 6104363 5559234 5730717 5583212 27577452 5698171 7040315 6526672 6885018 6675655 32825831 22500 35900 47900 73300 127614 307214 0 22500 35900 47900 73300 127614 307214 32518617 108553 867270 735376 722216 1852231 4285646 108553 867270 735376 722216 1852231 4285646 897466 57069 954535 6704190 7907585 7262048 7607234 8584955 38066012 0.85430 0.87050 0.11260 0.07400 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2013 AMOUNT: $ 56,705. 2014 AMOUNT: $ 0. 2015 AMOUNT: $ 0. 2016 AMOUNT: $ 0. 2017 AMOUNT: $ 0. GROSS INCOME FROM FUNDRAISING EVENTS - 2013 AMOUNT: $ 840,761. 2014 AMOUNT: $ 0. 2015 AMOUNT: $ 0. 2016 AMOUNT: $ 0. 2017 AMOUNT: $ 57,069. X X X 0 551844 551844 11013728 6063453 4950275 1613343 1419811 193532 145194 78971 66223 5761874 X 8341447 214482 214482 8126965 2513 -222002 -219489 7907476 7467986 222002 222002 7245984 2513 2513 7248497 PART III, LINE 4: FILOLI IS DEDICATED TO THE PRESERVATION, INTERPRETATION, AND STEWARDSHIP OF THE CULTURAL TRADITIONS AND NATURAL HISTORY OF THIS COUNTRY ESTATE FOR PUBLIC EDUCATION AND ENJOYMENT. THE PRESERVATION OF WORKS OF ART CONTAINED IN THE HISTORIC BUILDINGS AND SURROUNDING GARDENS IS CONSISTENT WITH THE ORGANIZATION'S EXEMPT PURPOSE AND MISSION. UNDER ACCOUNTING STANDARDS CODIFICATION (ASC) 958-605, FILOLI'S COLLECTION QUALIFIES AS A MUSEUM COLLECTION. COLLECTION ITEMS ACQUIRED THROUGH PURCHASE ARE RECOGNIZED AS ACCESSIONS AND ARE RECOGNIZED AS DECREASES IN UNRESTRICTED NET ASSETS IF PURCHASED WITH UNRESTRICTED ASSETS AND AS RELEASES OF TEMPORARILY RESTRICTED NET ASSETS IF PURCHASED WITH DONOR-RESTRICTED ASSETS ON THE STATEMENT OF ACTIVITIES. COLLECTION ITEMS ARE ONLY SOLD IF, IN THE OPINION OF THE CURATOR AND THE COLLECTIONS COMMITTEE, THE ITEM IS NOT RELEVANT TO FILOLI'S MISSION. AN ITEM WILL ONLY BE SOLD IF THERE IS AN ITEM THAT IS MORE IN LINE WITH THE OVERALL MISSION AND, AS SUCH, THE PROCEEDS FROM THE SOLD ITEM WILL BE USED TO PURCHASE THE NEW ITEM. PROCEEDS FROM DEACCESSIONS OR INSURANCE RECOVERIES ARE REFLECTED IN THE STATEMENT OF ACTIVITIES BASED ON THE ABSENCE OR EXISTENCE AND NATURE OF DONOR-IMPOSED RESTRICTIONS. FINE ARTS AND FURNISHINGS ARE INVENTORIED AND APPROPRIATELY CARED FOR, BY IN-HOUSE CURATORS, TO PRESERVE THE COLLECTION'S INTEGRITY. FILOLI DOES MAINTAIN FINE ARTS AND FURNISHINGS WHICH ARE ON LOAN FROM VARIOUS SOURCES. THE MAJORITY OF SUCH "ON LOAN" ITEMS ARE THE PROPERTY OF THE NATIONAL TRUST. FILOLI MAINTAINS RECORDS OF SUCH ITEMS BUT DOES NOT RECORD THE VALUE OF SUCH ON ITS STATEMENT OF FINANCIAL POSITION. PART X, LINE 2: FILOLI FOLLOWS THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740-10, INCOME TAXES, RELATING TO ACCOUNTING FOR UNCERTAIN TAX POSITIONS. MANAGEMENT EVALUATED FILOLI'S TAX POSITIONS AND CONCLUDED THAT FILOLI HAD MAINTAINED ITS TAX-EXEMPT STATUS AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRED ADJUSTMENT TO THE FINANCIAL STATEMENTS AS OF DECEMBER 31, 2017 OR 2016. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NETTED WITH REVENUE -222,002. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NETTED WITH REVENUE 222,002. CENTENNIAL GALA 299169 242100 57069 47186 130602 21805 22409 299169 242100 57069 47186 130602 21805 22409 222002 -164933 X X X 0 0 0 0 0 0 0 0 0 KARA NEWPORT EXECUTIVE DIRECTOR 194091 0 40000 0 180 0 4900 0 15419 0 254590 0 0 0 FORM 990, PART I, LINE 6: FILOLI MAINTAINS AN ACTIVE LIST OF VOLUNTEERS. VOLUNTEERS ARE REQUIRED TO VOLUNTEER A MINIMUM NUMBER OF HOURS TO QUALIFY FOR VOLUNTEER STATUS BASED ON THE COMMITTEE(S) ON WHICH THEY SERVE. UNDER THE DIRECTION OF STAFF, VOLUNTEERS PERFORM A VARIETY OF FUNCTIONS INCLUDING BUT NOT LIMITED TO: EVENT SUPPORT; ASSISTANCE WITH GARDEN MAINTENANCE; ASSISTANCE WITH VARIOUS EDUCATION COURSES OFFERED; VISITOR CENTER ASSISTANCE; MEMBERSHIP ASSISTANCE; DOCENT DUTIES IN THE MANSION AND GARDEN; ETC. FORM 990, PART VI, SECTION A, LINE 4 FILOLI AMENDED ITS BYLAWS DURING 2017 TO INCLUDE THE FOLLOWING SIGNIFICANT CHANGES: - THE NUMBER OF DIRECTORS CHANGED TO NO FEWER THAN 21 AND NO MORE THAN 27 DIRECTORS. - EX OFFICIO DIRECTORS COMPRISE THE FRIENDS OF FILOLI CHAIR, EXECUTIVE DIRECTOR, AND PAST PRESIDENT. - THE BOARD MAY REMOVE THE NATIONAL TRUST DIRECTOR ONLY FOR CAUSE; THE NATIONAL TRUST MAY REMOVE THE NATIONAL TRUST DIRECTOR FOR ANY REASON AT ANY TIME. - EX OFFICIO DIRECTORS MAY ONLY BE REMOVED FROM THE BOARD BY BEING REMOVED FROM THEIR OFFICE. - QUORUM IS UPDATED TO THE MAJORITY OF DIRECTORS THEN IN OFFICE. - ALL OFFICERS ARE APPOINTED BY THE BOARD, EXCEPT PAST PRESIDENT IS THE PERSON WHO PREVIOUSLY SERVED AS PRESIDENT. - THE PAST PRESIDENT IS AN OFFICER, AND HAS DUTIES AS DELEGATED BY THE BOARD. FORM 990, PART VI, SECTION A, LINE 8B DURING 2017, NOT ALL COMMITTEE MEETINGS HAD FORMALLY APPROVED MINUTES, WHILE ALL COMMITTEES REPORTED THEIR MEETING DISCUSSION TO THE BOARD WHICH WAS DOCUMENTED IN THE BOARD MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT (DIRECTOR OF FINANCE AND ACCOUNTING AND THE EXECUTIVE DIRECTOR) REVIEWED THE FORM 990 PROVIDED BY THE TAX PREPARING FIRM. UPON SATISFACTION, MANAGEMENT PROVIDED A COMPLETE COPY OF THE FORM 990 TO THE AUDIT COMMITTEE FOR A DETAILED REVIEW. UPON THE AUDIT COMMITTEE'S REVIEW AND APPROVAL, A PUBLIC DISCLOSURE COPY OF THE FORM 990 WAS PROVIDED TO THE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C FILOLI CENTER FOLLOWS A CONFLICT OF INTEREST POLICY DESIGNED TO FOSTER PUBLIC CONFIDENCE IN THE INTEGRITY OF THE ORGANIZATION AND TO PROTECT THE ORGANIZATION'S INTEREST WHEN IT IS CONTEMPLATING ENTERING A TRANSACTION OR ARRANGEMENT THAT MIGHT BENEFIT THE PRIVATE INTEREST OF A BOARD MEMBER, OFFICER, THE TOP MANAGEMENT OFFICIAL, THE TOP FINANCIAL OFFICIAL, ANY PERSON WITH SUBSTANTIAL INFLUENCE OVER THE ORGANIZATION, OR OTHER INSIDER PERSON, OR AN EMPLOYEE. BOARD MEMBERS, OFFICERS, THE TOP MANAGEMENT OFFICIAL, THE TOP FINANCIAL OFFICIAL, AND KEY EMPLOYEES ARE REQUIRED ANNUALLY TO DISCLOSE DESCRIPTION OF INTEREST THAT COULD LEAD TO A CONFLICT OF INTEREST. WITH REGARD TO AN EMPLOYEE, THE EXECUTIVE DIRECTOR SHALL DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS. WITH REGARD TO AN INSIDER PERSON, THE BOARD SHALL DETERMINE IF A CONFLICT EXISTS. ONCE A CONFLICT OF INTEREST HAS BEEN FOUND WITH REGARD TO AN EMPLOYEE, THE EXECUTIVE DIRECTOR DECIDES THE APPROPRIATE RESPONSE TAKING INTO CONSIDERATION THE SERIOUSNESS OF THE CONFLICT. WITH REGARD TO AN INSIDER PERSON, THE BOARD SHALL DECIDE WHAT MEASURES ARE NEEDED TO PROTECT THE ORGANIZATION'S INTERESTS IN LIGHT OF THE NATURE AND SERIOUSNESS OF THE CONFLICT, TO DECIDE WHETHER TO ENTER INTO THE TRANSACTIONS, AND, IF SO, TO ENSURE THAT THE TERMS OF THE TRANSACTION ARE APPROPRIATE. IN THE CASE OF AN INSIDER WHO IS A BOARD MEMBER, THE BOARD MEMBER SHALL NOT VOTE ON ANY TRANSACTION IN WHICH THE BOARD MEMBER HAS AN INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD ANNUALLY REVIEWS THE EXECUTIVE DIRECTOR AGAINST A LIST OF GOALS DETERMINED ANNUALLY. THE BOARD WILL REVIEW THE COMPENSATION OF THE FINANCE AND ACCOUNTING DIRECTOR, WHILE THE EXECUTIVE DIRECTOR EVALUATES THIS POSITION. ALL OTHER KEY EMPLOYEES ARE EVALUATED BY THE EXECUTIVE DIRECTOR. THE ORGANIZATION, WITH THE ASSISTANCE OF AN EXECUTIVE SEARCH FIRM, ASSESSED THE GOING RATE FOR THE EXECUTIVE DIRECTOR POSITION BASED ON THE ORGANIZATION SIZE, GEOGRAPHIC LOCATION, AND COMPLEXITY. ALL KEY POSITIONS ARE BUDGETED AND SUCH BUDGET IS REVIEWED IN DETAIL BY THE FINANCE COMMITTEE WHO PROVIDES ITS RECOMMENDATION TO THE BOARD FOR APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND THE FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF TIME SET FORTH IN SEC. 6104(D). FORM 990, PART VI, SECTION B, LINE 14: THE ORGANIZATION IS IN THE PROCESS OF IMPLEMENTING A NEW DOCUMENT RETENTION AND DESTRUCTION POLICY. FORM 990, PART VIII, LINE 2: IN LATE 2012, THE GOVERNING BOARD HIRED A NEW EXECUTIVE DIRECTOR. ONE OF HER MANY DIRECTIVES FROM THE GOVERNING BOARD WAS TO REVIEW ALL THE REVENUE STREAMS RECEIVED BY FILOLI AND DETERMINE WHAT CATEGORY THEY PROPERLY BELONGED IN. DURING 2014, THE EXECUTIVE DIRECTOR WITH THE CONCURRENCE OF THE GOVERNING BOARD, DETERMINED THAT PRIOR YEARS' CLASSIFICATIONS OF CERTAIN PROGRAM EVENT REVENUE AS FUNDRAISING REVENUE WAS NOT APPROPRIATE. THE EVENTS ARE PRIMARILY PROGRAM BASED AND WHILE THEY DO BRING IN RESOURCES TO FILOLI, THE PRIMARY OBJECTIVE OF THE EVENTS ARE PROGRAM AND MISSION RELATED NOT FUNDRAISING. ATTENDEES TO THE PROGRAM EVENTS ARE PROVIDED UNLIMITED ACCESS TO THE PROPERTY AND ARE PROVIDED PROGRAM INFORMATION ABOUT THE PROPERTY. AS A RESULT OF THIS ANALYSIS, PROGRAM EVENTS THAT WERE CLASSIFIED AS FUNDRAISING EVENTS IN THE PAST HAVE BEEN CLASSIFIED AS PROGRAM REVENUE SINCE 2014.