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        <ExplanationTxt>Part III, line 1a and 4 The collections are not recognized as assets on the statement of FINANCIAL POSITION. U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PERMIT SUCH TREATMENT IF THE CONTRIBUTED WORKS OF ART ARE HELD FOR public exhibition and education rather than financial gain, the collection is protected, kept unencumbered, cared for and preserved, and the contributed artwork is subject to an organizational policy that requires the proceeds from sales of collection items to be used to acquire other items for collections. For insurance purposes, the value of the art collections is appraised every two years. Purchases of collection items are recorded as decreases in unrestricted net assets in the year in which the items are acquired, or as temporarily or permanently restricted net assets if the assets used to purchase the items are restricted by donors. Proceeds from deaccessions or insurance recoveries are reflected as increases in the appropriate net asset class. The Museum's permanent collections consist of The Armand Hammer Collection, predominantly Impressionist and Post Impressionist paintings; The Armand Hammer Daumier and Contemporaries Collection, which consists of paintings, sculptures, and lithography by the French 19th century artist Honore Daumier and the work of his contemporaries and the Hammer Contemporary Collection, which consists of works on paper. Throughout the year, the Museum displays a substantial portion of The Armand Hammer Collection, as well as a rotation of selections from The Armand Hammer Daumier and Contemporaries Collection and the Hammer Contemporary Collection. The collections are subject to a policy which requires proceeds from their sales to be used to acquire other items for collections. There were no significant sales of art related to these collections during the fiscal year ended June 30, 2014.</ExplanationTxt>
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        <ExplanationTxt>SCHEDULE D, part X, LINE 2 The Museum has adopted the provisions of ASC 740, Income Taxes, related to accounting for uncertainty in income taxes, which 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. The interpretation requires that the entity account for and disclose in the financial statements the impact of a tax position if that position will more likely than not be substantiated upon examination. The Museum has evaluated the financial statement impact of tax positions taken or expected to be taken and determined it has no uncertain tax positions that would require tax assets or liabilities to be recorded in accordance with accounting guidance.</ExplanationTxt>
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        <PersonNm>CYNTHIA BURLINGHAM</PersonNm>
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        <PersonNm>JENNIFER WELLS GREEN</PersonNm>
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        <FormAndLineReferenceDesc>INFORMATION REGARDING COMPENSATION</FormAndLineReferenceDesc>
        <ExplanationTxt>Schedule J, PART I, LINE 1a FIRST-CLASS OR CHARTER TRAVEL when traveling on museum business, The Museum's Executive Director, Ann Philbin, may travel first class depending on availability and duration of flights. This is not treated as taxable compensation. TRAVEL FOR COMPANIONS THE MUSEUM'S EXECUTIVE DIRECTOR BROUGHT A GUEST ON A BUSINESS TRIP. THE ADDITIONAL COSTS OF THE GUEST PAID BY THE MUSEUM WAS TREATED AS NON-TAXABLE COMPENSATION OF THE EXECUTIVE DIRECTOR.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Number of Contributions</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHEDULE M, Part I, Column B The number of contributions was determined based on the number of items received.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SALE OF PUBLICLY TRADED SECURITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHEDULE M, PART I, LINE 32A THE ORGANIZATION HIRES A THIRD PARTY INVESTMENT BROKER TO SELL ITS NONCASH CONTRIBUTIONS OF PUBLICLY TRADED SECURITIES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>INFORMATION ABOUT NONCASH CONTRIBUTION</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHEDULE M, PART I, LINE 33 THE WORKS OF ART CONTRIBUTED TO THE MUSEUM ARE HELD FOR PUBLIC EXHIBITION AND EDUCATION RATHER THAN FINANCIAL GAIN, THE COLLECTION IS PROTECTED, KEPT UNENCUMBERED, CARED FOR, AND PRESERVED, AND THE CONTRIBUTED ARTWORK IS SUBJECT TO AN ORGANIZATIONAL POLICY THAT REQUIRES THE PROCEEDS FROM SALES OF COLLECTION ITEMS TO BE USED TO ACQUIRE OTHER ITEMS FOR COLLECTIONS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>EMPLOYEES</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990, Part I, Line 5 and Part V, Line 2a The Regents of the University of California, Los Angeles ("the University") acts as a common paymaster, issuing forms W-2 on behalf of the Museum. The Museum has 127 employees, however because of the common paymaster arrangement resulting in the Forms W-2 being issued under the University's employer identification number, there are no W-2s issued directly by the Museum. SIGNIFICANT CHANGE IN CONDUCTING PROGRAM SERVICES FORM 990, PART III, LINE 3 AS OF FEBRUARY 9, 2014 THE MUSEUM PERMANENTLY ELIMINATED ALL ADMISSION FEES AND BECAME ENTIRELY FREE TO THE PUBLIC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>DELEGATION CONTROLS</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990, Part VI, Section A, Line 3 The Hammer Museum has delegated exclusive operational management of the Museum to the University of California per an Operating Agreement between the Museum and the University that was entered into on March 31, 1994 for a term of ninety-nine years. The Operating Agreement provides for specific powers and duties reserved to the Museum's Board of Directors and delegates to the University all other powers and duties that may be conferred by law. The Operating Agreement grants to the University the authority to manage the day-to-day operations of the Museum as a first class public art museum and cultural center in accordance with standard museum practice. The Operating Agreement also obligates the University to fund any shortfall necessary for the management and operation of the Museum up to a certain amount per fiscal year, which is adjusted for cost of living increases. The terms and conditions of the Operating Agreement are subject to certain other agreements entered into by the Museum with certain key parties.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>MEMBERS/STOCKHOLDERS OF ORGANIZATION</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990, Part VI, Section A, Line 6 The Hammer Museum is a membership corporation and has two classes of Members: the Occidental Member, which consists of a single Member, Occidental Petroleum Corporation, and the Regents Member, which consists of a single Member, The Regents of the University of California.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>ELECTION POWERS</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 900, Part VI, Section A, Line 7a The Hammer Museum Board of Directors consists of two classes of Directors: Class A Directors and Class B Directors. The Class A Directors constitute the Museum's Executive Committee. The Occidental Member and Regents Member each has the right to elect three Class A Directors or at least one third of the Class A Directors. The Occidental Member and Regents Member additionally each has the right to elect three Class B Directors or at least one third of the Class B Directors.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>ORGANIZATIONAL GOVERNANCE DECISIONS</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 900, Part VI, Section A, Line 7b The duties and powers of the Hammer Museum Members are limited to the election and removal of specified Class A and Class B Directors and amending the Certificate of Incorporation and Bylaws.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Process of Reviewing the Form 990</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990, Part VI, Section B, Line 11A The Hammer Museum Board of Directors has delegated the review of the Form 990 to the Audit Committee. The Museum's Deputy Director, Finance and Administration, and the Museum's DIRECTOR OF FINANCE, work closely to review the return with the outside accounting firm engaged by the Museum. The Audit Committee also meets with the accounting firm to review and discuss the Form 990, and subsequent to its review, reports back to the Board regarding its oversight of the Form 990.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Monitoring and Enforcing compliance with conflict of interest policy</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990, Part VI, Section B, Line 12c The Hammer Museum, as part of the University, is subject to the California Political Reform Act, which requires that certain state and local government officials publicly disclose their private economic interests on an official Statement of Economic Interests form, and that all government (University) employees disqualify themselves from participating in decisions in which they have a personal financial interest. The University lists the position titles of those employees or officials (designated position) in an organization who are required to provide personal financial information, assigns disclosure categories to these positions, and indicates the types of economic interest which must be reported, such as investments, interests in real estate, or sources of income or gifts. Designated employees are required to file statements when they assume and leave a designated position, and annually while they are in the designated position. Hammer Museum employees are University of California employees, who are all, either directly or by application of the University's Conflict of Interest Code, subject to those provisions of the Act which prohibit the making of or the participation in University decisions in which financial conflicts of interest exist. An individual who finds himself or herself in a conflict of interest is required to refrain from making, participating in the making of, or attempting to influence any University decision which may materially affect the individual's financial interests. The University requires that all employees periodically complete a mandatory Compliance Briefing, which is designed to raise continued awareness of the University of California Statement of Ethical Values and Standards of Ethical Conduct, and to convey University employment obligations with respect to ethical and compliant behavior. The Museum adopted its own Ethical Guidelines, which includes how it addresses conflicts of interest. All Covered Persons, which includes Board Members, Officers and any key employees are expected to reasonably and professionally assess their individual situations for actual, potential, or perceived conflicts, and to exercise good judgment in disclosing such conflicts. All Employees should disclose actual, potential and perceived conflicts of interest to their immediate supervisor and to the extent possible, written disclosures and approvals should be submitted on a Conflict of Interest Disclosure Form. The Museum intends to provide the Ethical Guidelines to and request a Certificate of Compliance from the Board, officers and any key employees annually. By adopting and certifying their compliance, Board members are also separately bound to disclose any conflicts as they may arise by use of another form provided with the Ethical Guidelines. Though not formally charged with the responsibility, the Board Secretary (or Assistant Secretary) is responsible for collecting, reviewing and retaining Certificates of Compliance in Museum files. Any disclosures must be made to the Board President, or if he or she is not available, to the Chairman of the Board. The Board President would disclose conflicts to the Chairman of the Board. Therefore, the Board President and Chairman of the Board would be responsible for addressing any potential conflicts that may arise with the Board as appropriate.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Process of Determining Compensation Packages for Officers &amp; Key Employees</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990, Part VI, Section B, Line 15a and 15b THE MUSEUM, WORKING THROUGH THE BOARD APPOINTED COMPENSATION COMMITTEE THAT IS COMPRISED OF INDEPENDENT PERSONS, HAS A PROCESS FOR ESTABLISHING, REVIEWING AND APPROVING COMPENSATION PACKAGES FOR, AMONG OTHERS, THE MUSEUM DIRECTOR/CEO, ASST TREASURER/DEPUTY DIRECTOR/CFO, AND ASST SECRETARY/DIRECTOR OF ADMINISTRATION. THE BOARD HAS AUTHORIZED UCLA THROUGH AN OPERATING AGREEMENT TO ACT ON ITS BEHALF IN MAKING COMPENSATION DECISIONS FOR ALL OF ITS EMPLOYEES, INCLUDING OFFICERS, KEY EMPLOYEES AND HIGHEST COMPENSATED EMPLOYEES SUBJECT TO THE RATIFICATION OF ITS APPOINTED COMPENSATION COMMITTEE. THE COMPENSATION COMMITTEE MET JUNE 24, 2013, AND REVIEWED THE COMPENSATION DETERMINED BY UCLA AGAINST THE DATA FROM THE ANNUAL SALARY SURVEY OF THE ASSOCIATION OF ART MUSEUM DIRECTORS (AAMD), WHICH HAS REPORTED FOR NEARLY THIRTY YEARS THE SALARIES FOR COMPARABLE POSITIONS IN THE ART MUSEUM FIELD BY REGION, BUDGET SIZE, AND METROPOLITAN AREA SIZE CATEGORIES. ADDITIONALLY, AN INDEPENDENT CONSULTANT ASSISTED IN DETERMINING THE PERCENTILE AND WEIGHTING OF THIS DATA ACROSS EACH OF THE CATEGORIES THAT WERE MOST APPROPRIATE TO THE MUSEUM GIVEN ITS SIZE, STATURE, AND GEOGRAPHIC LOCATION, IN ORDER TO CALCULATE THE APPROPRIATE BENCHMARKS FROM THE AAMD SURVEY UPON WHICH THE MUSEUM'S COMPENSATION RANGES ARE BASED. THE COMPENSATION COMMITTEE REPORTED TO THE BOARD AT THE BOARD'S JUNE 24, 2013 MEETING THAT IT REVIEWED COMPENSATION GOALS AND BENCHMARKING DATA, APPROVED COMPENSATION RANGES BASED ON EXTERNAL DATA, AND VOTED UNANIMOUSLY IN SUPPORT TO RATIFY THE COMPENSATION RANGES DETERMINED BY UCLA FOR ALL OFFICERS INCLUDING THE MUSEUM DIRECTOR/CEO, ASSISTANT TREASUER/DEPUTY DIRECTOR/CFO, AND ASSISTANT SECRETARY/DIRECTOR OF ADMINISTRATION. DOCUMENTATION OF THE COMPENSATION COMMITTEE'S DELIBERATIONS AND DECISIONS ARE REFLECTED ON THE MEETING MINUTES. THOSE MINUTES REFLECT: MEMBERS PRESENT AND THOSE THAT VOTED, THE COMPARABILITY DATA RELIED UPON AND HOW IT WAS OBTAINED AND HOW MEMBERS WITH ANY CONFLICTS OF INTEREST WERE RESOLVED (IF ANY).</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Disclosure of Documents</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990, Part VI, Section C, Line 19 While federal tax laws do not mandate that the organization's governing documents, conflict of interest policy, and financial statements be made available for public inspection, the Hammer Museum makes its financial statements available upon request. In addition, the Museum files its Form 990 with the California Attorney General, and its completed Forms 990 are accessible at www.guidestar.org.</ExplanationTxt>
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