2017-07-17T18:40:48-05:00 2016-12-31 941254756 HOOD & STRONG LLP 275 BATTERY ST STE 900 SAN FRANCISCO CA 94111 990 2016-01-01 952996648 FILOLI CENTER FILO 6503648300 86 CANADA ROAD WOODSIDE CA 94062 KARA NEWPORT EXECUTIVE DIRECTOR 6503648300 2017-06-28 1 MAGA E KISRIEV P01008919 4157810793 12.201.129.210 2017-06-28 13:14:01 PD P E001E1F7BE6D8F89CFA5F182C87A9F5E53B2AD9E A1DF13F891DA6564D9AE3EEB18FBE664CFE77072 2016 2021-01-29 14:40:06Z FILOLI KARA NEWPORT 86 CANADA ROAD WOODSIDE CA 94062 7607234 0 X WWW.FILOLI.ORG X 1976 CA MAINTAIN HISTORIC BUILDINGS AND GROUNDS OWNED BY NATIONAL TRUST FOR HISTORIC PRESERVATION. 25 25 82 1100 0 0 967438 1154301 3404482 3641904 642449 633689 1123259 969195 6137628 6399089 0 0 0 0 3578958 3544049 0 6863 288170 2390865 2811708 5969823 6362620 167805 36469 19002288 18813375 653928 541353 18348360 18272022 X FILOLI IS A CALIFORNIA NONPROFIT CORPORATION FORMED IN FEBRUARY 1976. ITS MISSION IS DEDICATED TO THE PRESERVATION, INTERPRETATION, AND STEWARDSHIP OF THE CULTURAL TRADITIONS AND NATURAL HISTORY OF A COUNTRY ESTATE LOCATED IN WOODSIDE, CALIFORNIA IN SAN MATEO COUNTY. FILOLI MANAGES CERTAIN LAND AND BUILDINGS IN GENERAL CONFORMITY WITH THE HISTORIC PRESERVATION PURPOSE OF THE NATIONAL TRUST FOR HISTORIC PRESERVATION (NATIONAL TRUST) FOR THE BENEFIT OF THE PUBLIC, WITH PRIMARY EMPHASIS ON EDUCATIONAL, CULTURAL, AND HORTICULTURAL USES. 0 0 1173827 0 GARDEN MAINTENANCE: 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. 362436 1201853 VISITOR SERVICES: FILOLI WELCOMES MORE THAN 135,000 VISITORS ANNUALLY. VISITORS SERVICES INCLUDE DOCENT-LED TOURS, HIKES, CLASSES, 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. 299957 966327 MEMBERSHIP: MEMBER SERVICES SUPPORTS FILOLI AND ITS MISSION IN THE FOLLOWING THREE WAYS:1. MEMBER SERVICES SOLICITS RENEWALS OF AND PROCESSES FILOLI'S APPROXIMATE 10,000 MEMBERSHIPS EACH YEAR.2. MEMBER SERVICES SUPPORTS THE LARGE VOLUNTEER PRESENCE (1,100 VOLUNTEERS) BY PROVIDING ADMINISTRATIVE SUPPORT FOR VARIOUS VOLUNTEER PROGRAMS INCLUDING A VOLUNTEER DATABASE. 2643090 2354392 GIFT SHOP, EDUCATION PROGRAMS, COLLECTION COSTS. 271212 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. THREE CURATORS MAINTAIN THE COLLECTION, BOTH IN TERMS OF PRESERVATION AND DISPLAY. 2914302 2354392 4750522 1 1 0 0 0 0 0 1 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 51 0 1 82 1 0 0 0 0 0 1 1 0 0 0 0 X 25 25 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X AYAKO FUKUDOME 6503648300 86 CANADA ROAD WOODSIDE CA 94062 DENISE BATES DIRECTOR 1.00 X 0 0 0 TERRY NEGENDANK SECRETARY 1.00 X X 0 0 0 MARY WHITE DIRECTOR 1.00 X 0 0 0 DONNA COLSON PRESIDENT 1.00 X X 0 0 0 CAROLYN DALEY TREASURER 1.00 X X 0 0 0 JACQUE JARVE DIRECTOR 1.00 X 0 0 0 RON PEYTON DIRECTOR 1.00 X 0 0 0 DAVID WOLLENBERG DIRECTOR 1.00 X 0 0 0 CAROL MORAN DIRECTOR 1.00 X 0 0 0 BARBARA SEIPP DIRECTOR 1.00 X 0 0 0 PATRICK GILLIGAN DIRECTOR 1.00 X 0 0 0 TONI BARRACK DIRECTOR 1.00 X 0 0 0 DAVID BUERGLER DIRECTOR 1.00 X 0 0 0 LENNIE GOTCHER DIRECTOR 1.00 X 0 0 0 LAWRENCE SCHWAB DIRECTOR 1.00 X 0 0 0 CHRISTIAN SMITH DIRECTOR 1.00 X 0 0 0 JEFF DEATON DIRECTOR 1.00 X 0 0 0 GLORIA MALOUF DIRECTOR 1.00 X 0 0 0 KATHY TRAFTON DIRECTOR 1.00 X 0 0 0 HEIDI BROWN VICE PRESIDENT 1.00 X X 0 0 0 CAROL CROCE DIRECTOR 1.00 X 0 0 0 JACKIE HASENSTAB DIRECTOR 1.00 X 0 0 0 DONNA MOLLENHAUER DIRECTOR 1.00 X 0 0 0 NANCY SHANNON DIRECTOR 1.00 X 0 0 0 DIANE WASSON DIRECTOR 1.00 X 0 0 0 RON KOVAS DIRECTOR (THRU 5/1/2016) 0.00 X 0 0 0 THOMAS ROHLEN DIRECTOR (THRU 4/1/2016) 0.00 X 0 0 0 NORMAN ROBINSON INTERIM ED (1/12/16 TO 8/31/16) 24.00 X 95799 0 350 KARA NEWPORT EXECUTIVE DIRECTOR (AS OF 9/1/16) 40.00 X 97937 0 5561 CYNTHIA D'AGOSTA FORMER EXEC DIRECTOR (TERM 11/10/15) 0.00 X 166766 0 0 360502 0 5911 1 1 1 0 CRYSTAL SPRINGS CATERING 350 CONVENTION WAY 100 REDWOOD CITY CA 94063 CATERING SERVICES 358751 KRISTINE CARATAN CPA 722 47TH AVENUE SAN FRANCISCO CA 94121 TEMP STAFF - INTERIM CFO 154953 CARLSON BECK LLP 5 THIRD STREET 324 SAN FRANCISCO CA 94103 EXECUTIVE SEARCH 115134 ROYAL CLEANING AGENCY 2869 LANGHORN DRIVE FREMONT CA 94555 JANITORIAL 105275 4 X 1154301 1154301 PROGRAMS AND BENEFITS 712190 2677327 2677327 MEMBERSHIP DUES 712190 964577 964577 3641904 633689 633689 88527 0 88527 88527 88527 2083286 1208145 875141 875141 MISC INCOME 900099 5527 5527 5527 6399089 4522572 0 722216 199630 39926 139741 19963 2689991 2269166 334595 86230 41403 33785 6247 1371 374605 328561 39434 6610 238420 186356 42771 9293 235747 47149 165023 23575 6863 6863 386498 225383 108031 53084 107023 88744 6229 12050 240236 201011 30020 9205 71835 19174 44613 8048 444775 210459 206489 27827 28741 24286 3894 561 22775 12520 8973 1282 297839 223379 74460 110160 22032 77112 11016 PROGRAMS & MEMB BENEFIT 724622 700673 15039 8910 GARDEN SUPPLIES & SVCS 90534 90283 251 AUTO EXPENSE 19793 14850 4943 31130 12785 16063 2282 6362620 4750522 1323928 288170 918941 540701 122454 880959 32954 29502 308170 187899 149803 174002 12677941 7251668 5631572 5426273 11838394 11574039 19002288 18813375 602946 481123 50982 47480 0 12750 653928 541353 X 18290139 18195607 58221 76415 18348360 18272022 19002288 18813375 36469 -112807 0 X 0 1 X 1 0 X 1063804 1098245 935952 967438 1154301 5219740 4284185 4599926 6104363 5559234 5730717 26278425 5347989 5698171 7040315 6526672 6885018 31498165 42945 22500 35900 47900 73300 222545 0 42945 22500 35900 47900 73300 222545 31275620 224908 108553 867270 735376 722216 2658323 224908 108553 867270 735376 722216 2658323 872676 897466 1770142 6445573 6704190 7907585 7262048 7607234 35926630 0.87050 0.85000 0.07400 0.07020 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2012 AMOUNT: $ 30,145. 2013 AMOUNT: $ 56,705. GROSS INCOME FROM GAMING ACTIVITIES - 2012 AMOUNT: $ 1,770. GROSS INCOME FROM FUNDRAISING EVENTS - 2012 AMOUNT: $ 840,761. 2013 AMOUNT: $ 840,761. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 0 551844 551844 10545649 5792842 4752807 1481542 1393084 88458 98906 65742 33164 5426273 AGENCY FUNDS 12750 12750 X 6286282 -112807 -112807 6399089 0 6399089 6362620 0 6362620 0 6362620 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. THE GOVERNING BOARD, RETROACTIVE TO JANUARY 1, 2015, CHANGED ITS ACCOUNTING POLICY ASSOCIATED WITH THE CAPITALIZATION OF ITS FINE ARTS AND FURNISHINGS. AS A RESULT OF THIS CHANGE IN POLICY, NET ASSETS AS OF JANUARY 1, 2015, AS PREVIOUSLY REPORTED, HAVE BEEN REDUCED BY THE AMOUNT PREVIOUSLY CAPITALIZED ($4,577,411). UNDER ACCOUNTING STANDARDS CODIFICATION (ASC) 958-605, FILOLI'S COLLECTION QUALIFIES AS A MUSEUM COLLECTION. AS A RESULT OF THIS POLICY CHANGE, COLLECTIONS 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 THERE WERE NO MATERIAL UNCERTAINTIES IN INCOME TAXES AS OF DECEMBER 31, 2016 OR 2015. WITH FEW EXCEPTIONS, FILOLI IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S., FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR THE YEARS BEFORE DECEMBER 31, 2012 AND DECEMBER 31, 2013, RESPECTIVELY. X X X 1 0 0 0 0 0 0 0 0 CYNTHIA D'AGOSTA FORMER EXEC DIRECTOR (TERM 11/10/15) 0 0 0 0 166766 0 0 0 0 0 166766 0 0 0 PART I, LINE 4A CYNTHIA D'AGOSTA, FORMER EXECUTIVE DIRECTOR THROUGH 11/10/15, RECEIVED $166,766 OF SEPARATION PAYMENTS IN JANUARY 2016 PURSUANT TO A CONFIDENTIAL SEPARATION AGREEMENT. FORM 990, PART I, LINE 6: FILOLI MAINTAINS AN ACTIVE LIST OF MEMBERS WHO SERVE AS VOLUNTEERS. MEMBERS WISHING TO BE VOLUNTEERS ARE REQUIRED TO VOLUNTEER A MINIMUM NUMBER OF HOURS TO QUALIFY FOR VOLUNTEER STATUS BASED ON THE COMMITTEE(S) ON WHICH THEY SERVE. VOLUNTEERS PERFORM A VARIETY OF FUNCTIONS INCLUDING BUT NOT LIMITED TO: EVENT COORDINATION AND STAFFING; 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 B, LINE 11B MANAGEMENT (THE INTERIM 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, A PUBLIC DISCLOSURE COPY OF THE FORM 990 WAS PROVIDED TO THE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C WITH THE EMPLOYMENT OF THE NEW PERMANENT EXECUTIVE DIRECTOR, CERTAIN GOVERNANCE PRACTICES THAT HAD BEEN COMPLETED MORE ON AN ADHOC BASIS WERE PROPERLY IMPLEMENTED IN THE LAST QUARTER OF 2016. THE REVISED POLICIES WERE REVIEWED BY COUNSEL BEFORE PROVIDING TO THE BOARD. THE REVISED CONFLICT OF INTERESTS WERE RECEIVED BY BOARD MEMBERS WELL IN ADVANCE OF THEIR REQUIRED RETURN. COPIES ARE MAINTAINED ADMINISTRATIVELY BY THE ORGANIZATION AND WILL BE UPDATED ANNUALLY. 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 HOWEVER, THE EXECUTIVE DIRECTOR EVALUATES THIS POSITION. ALL OTHER KEY EMPLOYEES ARE EVALUATED BY THE EXECUTIVE DIRECTOR. IT IS NOTED THAT IN 2015 THE BOARD TERMINATED THE EXECUTIVE DIRECTOR'S EMPLOYMENT IN NOVEMBER 2015. FINAL SEPARATION WAGES WERE NOT PAID UNTIL 2016. THE SEPARATION WAGES WERE NEGOTIATED AT THE BOARD LEVEL WITH NO STAFF INVOLVEMENT. UPON HIRING THE NEW EXECUTIVE DIRECTOR IN SEPTEMBER 2016, THE ORGANIZATION, WITH THE ASSISTANCE OF AN EXECUTIVE SEARCH FIRM, ASSESSED THE GOING RATE FOR THE EXECUTIVE DIRECTOR'S POSITION BASED ON THE ORGANIZATION SIZE, COMPLEXITY AND GEOGRAPHIC LOCATION. 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 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.