2017-02-07T12:46:43-06:00 2016-06-30 941481988 BOWMAN & COMPANY LLP 10100 TRINITY PARKWAYSTE 310 STOCKTON CA 95219 990 2015-07-01 562607443 GALLO CENTER FOR THE ARTS INC GALL 2093385040 1000 I STREET MODESTO CA 95354 LANDON SKINNER DIRECTOR OF FINANCE 2093385000 2017-01-13 1 TARA EASTWOOD P00539129 2094731040 2017-01-13 2015 2021-01-29 14:40:06Z LANDON SKINNER 1000 I STREET MODESTO CA 95354 9071509 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 20 119 170 -271449 0 2184405 2030010 5870703 6338471 -290 0 410263 377187 8465081 8745668 0 0 0 0 2219504 2340232 0 0 497233 6644659 7223128 8864163 9563360 -399082 -817692 42301198 41126865 15910007 15742880 26391191 25383985 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 8408608 6987107 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 2015/2016 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. 8408608 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 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 1 123 0 1 119 1 1 1 0 0 0 0 1 1 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 BRITTA FOSTER IMMEDIATE PAST CHAIRMAN 4.00 1.00 X 0 0 0 JUNE ROGERS VICE PRESIDENT 4.00 1.00 X X 0 0 0 ROBERT FORES SECRETARY 4.00 1.00 X X 0 0 0 EVAN PORGES TREASURER 4.00 1.00 X X 0 0 0 DOUG VILAS CHAIRMAN OF THE BOARD 4.00 1.00 X X 0 0 0 RON EHRKE DIRECTOR 1.50 0.50 X 0 0 0 DIANE GILBERT DIRECTOR 1.50 0.50 X 0 0 0 DAVID HALVORSON DIRECTOR 1.50 0.50 X 0 0 0 JOHN JACINTO DIRECTOR 1.50 0.50 X 0 0 0 JASON GORDO DIRECTOR 1.50 0.50 X 0 0 0 LORRAINE CARDOZA DIRECTOR 1.50 0.50 X 0 0 0 PATRICIA HILL THOMAS DIRECTOR 2.00 X 0 0 0 KENNI FRIEDMAN DIRECTOR 1.50 0.50 X 0 0 0 SUSAN FILIPPI DIRECTOR 1.50 0.50 X 0 0 0 VIRGINIA MADUENO DIRECTOR 1.50 0.50 X 0 0 0 NORIK NARAGHI DIRECTOR 1.50 0.50 X 0 0 0 CHUCK AHLEM 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 BRYAN BRANCO DIRECTOR OF FINANCE 40.00 1.00 X 120004 0 25311 LYNN DICKERSON EXECUTIVE DIRECTOR 40.00 1.00 X 250859 0 31958 AL POULUS DIRECTOR OF IT & THEATER O 40.00 1.00 X 117973 0 25176 DOUGLAS HOSNER DIRECTOR OF MARKETING 40.00 1.00 X 101294 0 17857 ERIK VOSE DIRECTOR OF PRODUCTION 40.00 1.00 X 104183 0 6263 694313 0 106565 5 0 1 0 THE M&M GROUP 16872 BOLSA CHICA STREET SUITE 204 HUNTINGTON BEACH CA 92649 TALENT AGENT 276500 CREATIVE ARTISTS AGENCY 2000 AVENUE OF THE STARS LOS ANGELES CA 90067 TALENT AGENT 222250 BLUENET LLC 7135 MINSTREL WAY SUITE 105 COLUMBIA MD 21045 TOURING PRODUCTION 197627 GANDARILLA BUILDING SERVICES 570 SUNGARDEN CT TURLOCK CA 95380 CUSTODIAL SERVICES 142566 AMERICAN CORPORATE SECURITY ONE WORLD TRADE CENTER SUITE 1240 LONG BEACH CA 90831 SECURITY SERVICES 124324 8 2030010 108886 2030010 TICKET SALES 711110 5721046 5721046 TICKET SALES FEES 711110 526051 526051 EVENT % OF MERCHANDISE 711110 50366 50366 PATRON SERVICES 711110 34182 34182 OTHER EVENT INCOME 711110 6826 6826 6338471 597932 325841 272091 272091 574334 -302243 PROGRAM ADVERTISING 541800 74302 74302 IT REVENUE FROM RESIDENT COMPANY 711110 30794 30794 105096 8745668 6987107 -271449 0 X 433805 100750 177768 155287 1522166 1251460 93200 177506 35677 26221 3385 6071 176914 159011 14881 3022 171670 130589 18256 22825 27900 27900 3662519 3640927 9054 12538 476831 467831 9000 1037757 892721 106395 38641 87272 87272 62397 62397 407297 383757 18873 4667 105982 91006 12093 2883 982191 931750 50441 79547 75570 3977 EVENT EXPENSES 236922 151104 34024 51794 PRODUCTION EQUIPMENT RE 43514 43514 12999 12999 9563360 8408608 657519 497233 2565957 2237202 742515 684593 6941 9717 422630 444566 46535496 8974590 38362526 37560906 200629 189881 42301198 41126865 548450 497749 2367267 2425336 11675000 11300000 1319290 1519795 15910007 15742880 X -3919098 -4503927 30310289 29887912 26391191 25383985 42301198 41126865 -817692 -214004 24490 0 X X 0 1 X 1 0 X 2594805 2593040 2131592 2184405 2030010 11533852 5127425 5090863 5680683 6457124 6987107 29343202 117407 12450 27000 97440 0 254297 7839637 7696353 7839275 8738969 9017117 41131351 926395 547820 415203 213515 215356 2318289 0 926395 547820 415203 213515 215356 2318289 38813062 4079 4079 4079 4079 7843716 7696353 7839275 8738969 9017117 41135430 0.94350 0.93310 0.00010 0.00020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 20064702 200000 268276 5282 20527696 19489954 200000 413881 39133 20064702 17528660 136195 1827809 2710 19489954 16719432 838875 29647 17528660 16032868 724551 37987 16719432 0.01680 0.80370 0.17950 0 1 1 2500000 2500000 37760310 4439769 33320541 758930 294702 464228 5516256 4240119 1276137 37560906 DUE TO RESIDENT COMPANY ADVANCE TICKET SALES 100420 UNREALIZED GAIN/LOSS ON INTEREST RATE SWAP 1419375 1519795 X PART X, LINE 2: THE CENTER BEGAN REVIEWING AND ASSESSING 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. PART V, LINE 4: CENTRAL VALLEY CENTER FOR THE ARTS, INC. IS THE LEGAL ENTITY THAT SUPPORTS THE OPERATIONS OF THE GALLO CENTER THROUGH THE ESTABLISHMENT OF ENDOWMENT FUNDS THAT PROVIDE NECESSARY FINANCIAL BACKING TO ENSURE OPERATION OF THE CENTER THROUGH THE LIFE OF THE LEASE OF THE FACILITIES FROM STANISLAUS COUNTY. GALLO CENTER FOR THE ARTS, INC. IS THE LEGAL ENTITY THAT WAS SETUP TO HOLD THE BUILDING AND TANGIBLE THEATRE ASSETS NEEDED TO SUPPORT THE OPERATIONS OF THE GALLO CENTER, 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 GALLO CENTER THROUGH THE LIFE OF THE LEASE, UPON TERMINATION THEY WILL NOT REMAIN CONNECTED. WHILE THE ASSETS OF GALLO CENTER FOR THE ARTS, INC. WILL CONVEY BACK TO STANISLAUS COUNTY, THE ASSETS IN CENTRAL VALLEY CENTER FOR THE ARTS, INC., INCLUSIVE OF THE ENDOWMENT FUNDS, WILL CONTINUE TO BE HELD BY CVCA TO SUPPORT THE ARTS IN STANISLAUS COUNTY. X X X X X 0 0 0 0 0 0 0 0 0 LYNN DICKERSON EXECUTIVE DIRECTOR 190859 0 60000 0 0 0 21238 0 10720 0 282817 0 0 0 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 HOTEL LODGING 2 49500 FAIR MARKET VALUE X FLOWERS 1 30400 FAIR MARKET VALUE X CATERING 2 8385 FAIR MARKET VALUE X GUITARS 1 5625 FAIR MARKET VALUE X PRODUCTION AND SOUND EQUIPMENT 1 5413 FAIR MARKET VALUE X STORAGE 1 5000 FAIR MARKET VALUE X PHONE CREDITS 1 2400 FAIR MARKET VALUE X HANDICAP THEATER CHAIRS 1 1498 FAIR MARKET VALUE X CAR WASHES 1 665 FAIR MARKET VALUE 0 1 1 PART I, LINE 32B: THE CENTER HAS CONTRACTED WITH A THIRD PARTY TO ACCEPT VEHICLE DONATIONS. THE CENTER RECEIVES A PORTION OF THE PROCEEDS FROM THE SALE OF THE VEHICLE, WHICH ARE REPORTED AS UNRESTRICTED CONTRIBUTIONS. FORM 990, PART VI, SECTION B, LINE 11 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 AUDIT/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 AUDIT/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 3,540,998. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,540,998. PROFESSIONAL FEES - OTHER: PROGRAM SERVICE EXPENSES 99,929. MANAGEMENT AND GENERAL EXPENSES 9,054. FUNDRAISING EXPENSES 12,538. TOTAL EXPENSES 121,521. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS MADE NO CHANGES TO THE OVERSIGHT OR SELECTION PROCESS OF THE INDEPENDENT ACCOUNTANT. 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 11A, I 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 CENTRAL VALLEY CENTER FOR THE ARTS INC E 13239278 ACTUAL