2015-11-10T16:23:57-06:00 2015-06-30 941481988 BOWMAN & COMPANY LLP 10100 TRINITY PARKWAYSTE 310 STOCKTON CA 95219 990 2014-07-01 562607443 GALLO CENTER FOR THE ARTS INC GALL 2093385040 1000 I STREET MODESTO CA 95354 BRYAN BRANCO DIRECTOR OF FINANCE 2093385000 2015-11-09 1 TARA EASTWOOD P00539129 2094731040 2014 2016-04-25 22:37:26Z BRYAN BRANCO 1000 I STREET MODESTO CA 95354 8785781 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. 21 21 114 255 -230112 0 2131592 2184405 5144074 5870703 -7117 -290 391995 410263 7660544 8465081 0 0 0 0 2095005 2219504 0 0 459785 6202544 6644659 8297549 8864163 -637005 -399082 42392508 42301198 15669461 15910007 26723047 26391191 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 7786562 6457124 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 2014/2015 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. 7786562 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 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 1 101 0 1 114 1 1 1 0 0 0 0 1 1 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X BRYAN BRANCO 2093385040 1000 I STREET MODESTO CA 95354 BRITTA FOSTER CHAIRMAN 4.00 1.00 X 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 VICE CHAIR 4.00 1.00 X 0 0 0 RON EHRKE DIRECTOR 1.50 0.50 X 0 0 0 CATHERINE CARDOZA CONNER 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 CORRINE ROBSON 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 0.00 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 RYAN ROTH GALLO DIRECTOR 2.00 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 116906 0 23981 LYNN DICKERSON EXECUTIVE DIRECTOR 40.00 1.00 X 244774 0 29682 AL POULUS DIRECTOR OF IT & THEATER O 40.00 1.00 X 114922 0 23850 DOUGLAS HOSNER DIRECTOR OF MARKETING 40.00 1.00 X 100077 0 16726 ERIK VOSE DIRECTOR OF PRODUCTION 40.00 1.00 X 100298 0 6030 676977 0 100269 5 0 1 0 WILLIAM MORRIS ENDEAVOR ENTERTAINMENT 9601 WILSHIRE BLVD 3RD FLOOR BEVERLY HILLS CA 90210 TALENT AGENT 364250 THE M&M GROUP 16872 BOLSA CHICA STREET SUITE 204 HUNTINGTON BEACH CA 92649 TALENT AGENT 242289 CREATIVE ARTISTS AGENCY 2000 AVENUE OF THE STARS LOS ANGELES CA 90067 TALENT AGENT 231250 MAMMA MIA WLP TOURING LLC 42 MAPLE STREET 2ND FLOOR SUMMIT NJ 07901 TOURING PRODUCTION 199146 AMERICAN CORPORATE SECURITY ONE WORLD TRADE CENTER SUITE 1240 LONG BEACH CA 90831 SECURITY SERVICES 154976 6 236700 1947705 110207 2184405 TICKET SALES 711110 5238378 5238378 TICKET SALES FEES 711110 534055 534055 EVENT % OF MERCHANDISE 711110 55614 55614 PATRON SERVICES 711110 41096 41096 OTHER EVENT INCOME 711110 1560 1560 5870703 528863 276634 252229 252229 513135 -260906 290 -290 -290 -290 97440 236700 43776 53664 53664 PROGRAM ADVERTISING 541800 73576 73576 IT REVENUE FROM RESIDENT COMPANY 711110 30794 30794 104370 8465081 6457124 -230112 53664 X 419259 97563 170081 151615 1441914 1166364 90797 184753 29119 23199 3059 2861 169475 150128 13133 6214 159737 119707 17134 22896 21450 21450 3245915 3227133 9038 9744 399143 390143 9000 1018128 876951 103041 38136 80931 80931 70647 70647 408656 377870 15468 15318 103283 91397 7642 4244 963578 914169 49409 58352 55434 2918 EVENT EXPENSES 202164 159544 33715 8905 PRODUCTION EQUIPMENT RE 66313 66313 6099 6099 8864163 7786562 617816 459785 1919899 2565957 878479 742515 12015 6941 263941 422630 46333307 7970781 39106797 38362526 211377 200629 42392508 42301198 470456 548450 1820587 2367267 12025000 11675000 1353418 1319290 15669461 15910007 X -3922479 -3919098 30645526 30310289 26723047 26391191 42392508 42301198 -399082 37521 29705 0 X X 0 1 X 1 0 X 1914264 2594805 2593040 2131592 2184405 11418106 3754519 5127425 5090863 5680683 6457124 26110614 117407 12450 27000 97440 254297 5668783 7839637 7696353 7839275 8738969 37783017 418588 926395 547820 415203 213515 2521521 0 418588 926395 547820 415203 213515 2521521 35261496 3924 4079 8003 3924 4079 8003 5672707 7843716 7696353 7839275 8738969 37791020 0.93310 0.91980 0.00020 0.00030 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 19489954 200000 413881 39133 20064702 17528660 136195 1827809 2710 19489954 16719432 838875 29647 17528660 16032868 724551 37987 16719432 15853212 206729 27073 16032868 0.01740 0.81040 0.17220 0 1 1 2500000 2500000 37760310 3936515 33823795 752585 240200 512385 5320412 3794066 1526346 38362526 DUE TO RESIDENT COMPANY ADVANCE TICKET SALES 113919 UNREALIZED GAIN/LOSS ON INTEREST RATE SWAP 1205371 1319290 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. THE CENTER'S FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, AND FORMS 990-T, EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS FOR 2014, 2013, AND 2012 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. WINTER GALA EVENT 334140 236700 97440 25423 10378 7975 334140 236700 97440 25423 10378 7975 43776 53664 X X X X X 0 0 0 0 0 0 0 0 0 LYNN DICKERSON EXECUTIVE DIRECTOR 184774 0 60000 0 0 0 19859 0 9823 0 274456 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 1 42500 FAIR MARKET VALUE X FLOWERS 1 30400 FAIR MARKET VALUE X WINDOW FILMS 1 23775 FAIR MARKET VALUE X GUITARS 1 5625 FAIR MARKET VALUE X PRODUCTION AND SOUND EQUIPMENT 3 5115 FAIR MARKET VALUE X GIFTS FOR VOLUNTEER DINNER 5 2522 FAIR MARKET VALUE X CATERING 1 270 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 3,144,216. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,144,216. PROFESSIONAL FEES - OTHER: PROGRAM SERVICE EXPENSES 82,917. MANAGEMENT AND GENERAL EXPENSES 9,038. FUNDRAISING EXPENSES 9,744. TOTAL EXPENSES 101,699. 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 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1