2014-05-14T14:23:56-05:00 2013-06-30 KPMG LLP 355 S Grand Ave Suite 2000 Los Angeles CA 90071 990 2012-07-01 954217197 Armand Hammer Museum of Art and Cultural Center Inc % DEBORAH SNYDER ARMA 3104437034 10899 Wilshire Blvd Suite Los Angeles CA 900244314 deborah snyder 3104437034 2014-05-14 true 2139724000 2012 2015-11-30 17:44:51Z DEBORAH SNYDER 10899 WILSHIRE BLVD LOS ANGELES CA 900244314 18432778 false X http://www.hammer.ucla.edu X 1989 CA Art exhibitions, permanent fine art collection, publications, public academic programs, and artist residencies, as supporting organization to the University of California, Los Angeles (UCLA). 20 17 282 44 275 9282152 10107167 357006 524862 4691713 4559663 -151805 -8551 14179066 15183141 0 0 0 0 8308387 8435876 0 0 1507233 9369027 9724776 17677414 18160652 -3498348 -2977511 120220268 124662544 1409373 1704025 118810895 122958519 X THE HAMMER EXPLORES THE CAPACITY OF ART AND ARTISTS TO IMPACT AND ILLUMINATE OUR LIVES. THROUGH ITS COLLECTIONS, EXHIBITIONS, AND PROGRAMS, THE HAMMER EXAMINES THE DEPTH AND DIVERSITY OF ARTISTIC EXPRESSION THROUGH THE CENTURIES, WITH A SPECIAL EMPHASIS ON THE ART OF OUR TIME. THE MUSEUM ADVANCES UCLA'S MISSION BY CONTRIBUTING TO THE INTELLECTUAL LIFE OF THE UNIVERSITY AND THE WORLD BEYOND. false false 10430173 0 380936 The Museums exhibitions present contemporary and historical work in all media of the visual arts. The Museum presented (7) major temporary exhibitions and (10) special project exhibitions, and (4) permanent collection exhibitions which included an accompanying (5) art catalogues, (9) exhibitions brochures, and calendars distributed to over 105,000 people. Four of the Museum's exhibitions traveled to other museums in the U.S. The Museum had 41 visits to the Grunwald Center. Of the 41, 16 were for classes, 6 were tour groups or private viewing and 19 were scholars, researchers, or curators. 2496696 0 143926 THE MUSEUM'S ACADEMIC PROGRAMS DEPARTMENT HELD: (1)Symposium; (16) Workshops with teaching artists; (3) Concerts; (3) Performance art pieces; (59) Student and class meetings or seminars; (4) Community Outreach events; (2) UCLA Orientation Fairs and Activities; (265) Tours; (5) Professional Development Workshops. THE MUSEUM'S PUBLIC PROGRAMS INCLUDED: (34) HAMMER Lectures; (17) HAMMER Readings, including Poetry, New American Writing and Some Favorite Writers; (31) "Hammer Presents" (concerts, performances, multi-media); (31) Screenings (exhibition-related and stand-alone); (24) HAMMER Kids programs; (11) HAMMER forums; (48) Lunch Time Art Talks; (7) HAMMER Conversations; (44) Mindful Awareness Meditation sessions. 12926869 true true false false false false false true false true true true false false true true true false false false false false false false true false false false false true false false false false false false false false true true false false false true false false false true 234 0 true 282 true true true false false false false true true false false false false false X 20 17 false true false false true true true true true false false true false true true true true false CA X DEBORAH SNYDER 3104437034 10899 WILSHIRE BLVD LOS ANGELES CA 900244314 JOHN V TUNNEY 4.0 X X 0 0 0 MICHAEL RUBEL 4.0 X X 0 0 0 NELSON C RISING 1.5 X X 0 0 0 STEVEN A OLSEN 3.0 40.0 X X 0 310455 37419 GENE D BLOCK 1.0 40.0 X 0 415742 20565 MARCY CARSEY 2.5 X 0 0 0 LLOYD E COTSEN 0.25 X 0 0 0 MARTIN COZYN 1.0 X 0 0 0 ERIC ESRAILIAN 1.0 X 0 0 0 SAMUEL PDOMINICK 2.0 X 0 0 0 FRANK O GEHRY 0.25 X 0 0 0 ERIKA GLAZER 1.0 X 0 0 0 TIMOTHY G HANLON 1.0 X 0 0 0 LARRY MARX 3.0 X 0 0 0 ANTHONY N PRITZKER 2.0 X 0 0 0 LEE RAMER 1.0 X 0 0 0 KEVIN L RATNER 1.25 X 0 0 0 KEVIN WALL 1.0 X 0 0 0 JOHN WALSH 1.0 X 0 0 0 HEATHER R AXE 1.5 X 0 0 0 CHRISTOPHER A WATERMAN 2.0 40.0 X 0 269563 24829 ANN PHILBIN 40.0 X 388879 0 9083 JENNI KIM 40.0 X 117486 0 8867 DEBORAH A SNYDER 40.0 X 174312 0 23573 CYNTHIA BURLINGHAM 40.0 X 175619 0 15555 JENNIFER WELLS GREEN 40.0 X 166597 0 27585 1022893 995760 167476 5 false true false KPMG LLP DEPT 0939 PO BOX 12001 DALLAS TX 753120939 AUDIT AND TAX SVCS 185596 1 X 338443 2029958 2274782 150150 5313834 138338 10107167 ADMISSIONS 611710 136926 136926 EXHIBITION FEES 900099 380936 380936 ARTIST IN RESIDENCE DOCUMENTARY 900099 7000 7000 524862 4559414 4559414 0 134899 134899 87082 4630 87082 4355 0 275 275 275 2506736 2506487 249 249 249 88075 2029958 406339 -318264 -318264 0 369063 245374 123689 123689 RIGHTS/REPRODUCTION 900099 2905 2905 CAFE HAMMER 900099 43200 43200 EXPENSE REIMBURSEMENTS 900099 3096 3096 1649 1649 50850 15183141 524862 275 4550837 0 0 0 0 1104186 717087 240279 146820 0 5333422 3465294 1158626 709502 0 1998268 1301567 444410 252291 0 97558 67448 26179 3931 141860 29015 112845 112135 112135 0 0 565490 565490 669020 588342 35129 45549 269760 269760 567232 290906 222692 53634 196587 128531 51837 16219 0 630355 486948 114309 29098 166394 142471 9972 13951 0 7334 3340 2948 1046 0 0 1057169 950876 93232 13061 403046 290393 112653 EXHIBITION RELATED EXPENSES 2109449 2109449 ART ACQUISITIONS 1832795 1832795 CATERING & BEVERAGE 203279 83238 4530 115511 EQUIPMENT RENTAL & MAINTEN. 396048 169409 196611 30028 299265 222673 76592 18160652 12926869 3726550 1507233 -8672 258514 1311995 2188979 23845699 22544411 135290 203140 0 0 0 0 0 0 150744 143591 3279 3347 16976492 7567242 10161892 9409250 0 0 84612688 89893480 0 0 0 0 7353 17832 120220268 124662544 367021 670557 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1042352 1033468 1409373 1704025 X 53752414 56265694 65058481 66692825 0 0 118810895 122958519 120220268 124662544 -2977511 7934472 -809337 X false true X true false X X X false false false THE REGENTS OF THE UNIVERSITY OF CALIFORNIA 956006143 06 true true true 17103484 1 17103484 ARMAND HAMMER MUSEUM OF ART AND CULTURAL CENTER,INC. PROVIDED OR PURCHASED VARIOUS SERVICES AND/OR GOODS FOR THE BENEFIT OF THE REGENTS OF THE UNIVERSITY OF CALIFORNIA.IN ADDITION, THE MUSEUM PAID $ 304,529 FOR CAPITAL EXPENDITURES DURING THE FISCAL YEAR. SEE FORM 990,PART IX FOR FURTHER DETAILS OF SUPPORT PROVIDED. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X false 84612689 12319856 6473575 565490 89893480 95047166 -6683396 3751082 84612688 88598170 9155996 2707000 95047166 90362740 3281800 5046370 88598170 88734247 5244045 3550892 64660 90362740 1.00000 0.00000 0.00000 true true true 16191356 6792198 9399158 668997 658905 10092 116139 116139 9409250 INVESTMENT IN UCLA FOUNDATION 89893480 F 89893480 0 DUE TO RELATED PARTIES 1033468 1033468 X 24045087 7934472 590663 336811 8861946 15183141 15183141 19897463 1400000 336811 1736811 18160652 18160652 description of collections Schedule D, Part III, lines 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, 2013. uses of endowment funds Schedule D, part v, line 4 Investment income from the Museum's endowment is used for the acquisition of works of art for its collections, presenting exhibitions and programs, and general Museum operations. FIN 48 footnote (ASC 740) 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. revenue on book but not on return SCHEDULE D, Part XI, Line 2d COST OF GOODS SOLD REPORTED GROSS ON financials AND NET ON FORM 990 $ 245,374 RENTAL EXPENSES REPORTED GROSS ON FINANCIALS AND NET ON FORM 990 $ 91,437 ------------- TOTAL $ 336,811 expense on book but not on return SCHEDULE D, Part XII, line 2d COST OF GOODS SOLD REPORTED GROSS ON financials AND NET ON FORM 990 $ 245,374 RENTAL EXPENSES REPORTED GROSS ON FINANCIALS AND NET ON FORM 990 $ 91,437 ------------- TOTAL $ 336,811 GALA IN GARDEN 1949355 1886355 63000 93997 119184 24262 138005 K.A.M.P. 168678 143603 25075 3627 6095 781 20388 0 2118033 2029958 88075 97624 125279 25043 158393 406339 -318264 X X true true X X X X false false false false false false false false false STEVEN A OLSEN 0 310455 0 0 0 0 0 14415 0 23004 0 347874 0 0 GENE D BLOCK 0 415742 0 0 0 0 0 0 0 20565 0 436307 0 0 CHRISTOPHER A WATERMAN 0 269563 0 0 0 0 0 0 0 24829 0 294392 0 0 ANN PHILBIN 388879 0 0 0 0 0 0 0 9083 0 397962 0 0 0 DEBORAH A SNYDER 174312 0 0 0 0 0 0 0 23573 0 197885 0 0 0 CYNTHIA BURLINGHAM 175619 0 0 0 0 0 0 0 15555 0 191174 0 0 0 JENNIFER WELLS GREEN 166597 0 0 0 0 0 0 0 27585 0 194182 0 0 0 INFORMATION REGARDING COMPENSATION Schedule J, PART I, LINE 1a FIRST-CLASS OR CHARTER TRAVEL The Museum's Executive Director, Ann Philbin, travels 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. X 73 X 4 138338 Average market X WINE 1 7560 PURCHASE PRICE 23 false false true Number of Contributions SCHEDULE M, Part I, Column B The number of contributions was determined based on the number of items received. SALE OF PUBLICLY TRADED SECURITIES SCHEDULE M, PART I, LINE 32A THE ORGANIZATION HIRES A THIRD PARTY INVESTMENT BROKER TO SELL ITS NONCASH CONTRIBUTIONS OF PUBLICLY TRADED SECURITIES. INFORMATION ABOUT NONCASH CONTRIBUTION 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. 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 179 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. FORM 990, PART I, LINE 19 While revenue less expenses for Line 19 shows a deficit of $2,977,511, this number includes: $1,057,169 of depreciation and amortization, which is a non-cash accounting expense, and $1,530,319 of expenses and art acquisitions required by prior year gifts and grants, which were offset by the available funds from the associated gifts/grants and the payment of prior year pledges. Without these items, Line 19 would show a deficit of $390,032 for the fiscal year. 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. FORM 990, PART VI, SECTION A, LINE 4 Article III, Officers, of the Bylaws was amended with respect to the powers and duties of certain officers of the Corporation to clarify the duties of the Chairman and President and provide for an additional officer, Vice-Chairman of the Board of Directors. The Vice-Chairman of the Board, if there be any, shall perform such duties and may exercise such powers as from time to time may be assigned to him or her by the Board of Directors or the Chairman of the Board. FORM 990, Part VI, Section A, Line 6 The Hammer Museum is a membership corporation and has two 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. FORM 990, 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 SIX Class B Directors or at least one third of the Class B Directors. FORM 990, 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. 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 Controller, 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. 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, PARTICIPATE 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 Hammer Museum is currently establishing a Conflict of Interest Policy for its Board of Directors and while the Policy was not in place by year-end, the organization plans to have such Policy in place and adopted later in 2014. 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). 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. the regents of the univ of California 405 Hilgard Ave los angeles CA 90095 956006143 education CA NA false false false false false false false false false true false false false false false true true false false