2024-04-24T13:53:21-07:00 2023-06-30 680260103 REGALIA & ASSOCIATES CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2022-07-01 237043920 Diablo Regional Arts Association DIAB 9252951470 1601 Civic Drive Walnut Creek CA 94596 Peggy White Executive Director 9252951470 2024-04-24 true Peggy White 999009999 true Douglas W Regalia P00186389 9253140390 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Peggy White 1601 Civic Drive Walnut Creek CA 94596 1853506 false X www.draa.org X 1993 CA The Diablo Regional Arts Association strives to achieve artistic excellence within the Lesher Center for the Arts by providing exceptional arts programming through the quality of live theatre, visual arts, and youth education, while providing avenues (continued at top of page 2) 30 30 6 50 0 1478867 1008925 0 62416 100755 -409324 -655505 1131959 454175 1500 36536 0 475270 525123 0 180760 531820 183452 1008590 745111 123369 -290936 3273000 3021626 486832 467193 2786168 2554433 X of accessibility for everyone to enjoy the arts. The Lesher Center has been brimming with live performances and beautiful visual art installations at the Bedford Gallery for 30 years. false false 481344 Artistic Excellence Program provides strategic support for the LCA's professional producers (the professional companies that regularly perform at the LCA) through a competitive grant-making program. Working with the professional producers, the Grant Committee identifies high-impact projects that will advance DRAA's goal to elevate artistic quality and then recommends these projects to the full Board for funding. DRAA also facilitates the inclusion of new professional performing groups at the LCA to fill mission elements in the LCA's existing professional programming. Through this program DRAA works closely with the following organizations: Bedford Gallery, California Symphony, Center Repertory, Chamber Music San Francisco, and Smuin Ballet. THE ARTS ACCESS SCHOOL-TIME PROGRAM IS AN INNOVATIVE AND COLLABORATIVE PROGRAM THAT FOCUSES ON OUTREACH TO LOW-INCOME STUDENTS FROM THE MOST IMPOVERISHED NEIGHBORHOODS IN THE EAST BAY BY PROVIDING QUALIFYING SCHOOLS FREE TICKETS AND TRANSPORTATION TO HIGH QUALITY PROFESSIONAL PERFORMANCES AND EXHIBITIONS AT THE LESHER CENTER FOR THE ARTS. A KEY COMPONENT OF THIS PROGRAM IS CALIFORNIA CONTENT STANDARDS BASED CURRICULUM WHICH ENHANCES THE EXPERIENCE OF THE STUDENTS AND THE TEACHERS WELL BEYOND THE DAY OF THE FIELD TRIP. DRAA SERVES APPROXIMATELY 10,000 STUDENTS AND TEACHERS. JAZZ AT THE LESHER CENTER MARKED DRAA'S DEBUT AS A PRESENTER IN THE SUMMER OF 2012. THE EIGHT-CONCERT SERIES FEATURED A STUNNING LINE-UP OF WORLD CLASS RECORDING ARTISTS AND PLAYED TO SOLD-OUT HOUSES OF PATRONS WHO (continued on Schedule O) The Bedford Gallery and Center REPertory Sponsorship is a program whereby DRAA provides 501(c)(3) fiscal sponsorship, including administrative and fundraising support, to two of the resident producers within the LCA: Center REPertory Company and the Bedford Gallery. Both of these organizations are programs of the City of Walnut Creek and DRAA operates under a Memorandum Of Understanding with the City of Walnut Creek for this fiscal sponsorship. As part of this program, DRAA's staff and Board raise funds through sponsorships, grants, donor-advised funds, and individuals. Money raised is then passed on 100% to the sponsored organizations while DRAA retains the fiduciary responsibility and oversight for the funds. DRAA does not charge any fees or percentages of the monies raised. 481344 true true false false false false false false false true true true false false true true false false false false false false false false true false false true false true false false false false false false false false false false false false false false false false false true 12 0 true 6 true false false false false false false false 0 false false false false false false false X 30 30 false false false false false false false true true false false true true true true true true true true false CA X X Daniel Toth 9252951455 1601 Civic Drive Walnut Creek CA 94596 Peggy White Exec Director 40.00 0.00 X 155406 0 0 Catharine Baker President 4.00 0.00 X X 0 0 0 Spalding Ashley VP Foundng Pres 4.00 0.00 X 0 0 0 David Bowlby VP Pub Affairs 2.00 0.00 X 0 0 0 Peter Brightbill VP Marketing 2.00 0.00 X 0 0 0 Jamie Broadhurst VP Community 2.00 0.00 X 0 0 0 Angie Coffee VP Artistic Prg 4.00 0.00 X 0 0 0 Nadia Costa VP Governance 2.00 0.00 X 0 0 0 Juliet Don VP Finance 2.00 0.00 X 0 0 0 Spencer Dress VP Education 2.00 0.00 X 0 0 0 Barry Gordon Director 4.00 0.00 X 0 0 0 Todd Heintz Director 4.00 0.00 X 0 0 0 Brian Hirahara Director 2.00 0.00 X 0 0 0 Natalie Hughes Director 2.00 0.00 X 0 0 0 Natalie Inouye Director 4.00 0.00 X 0 0 0 Melissa Jose Director 4.00 0.00 X 0 0 0 David Julius Director 4.00 0.00 X 0 0 0 Tony Kallingal Director 4.00 0.00 X 0 0 0 Laura Lamison Director 4.00 0.00 X 0 0 0 Deborah Perry Director 2.00 0.00 X 0 0 0 Bob Power Director 4.00 0.00 X 0 0 0 Dino Riggio Director 2.00 0.00 X 0 0 0 Eric Rudney Director 2.00 0.00 X 0 0 0 Lisa Ryan Director 2.00 0.00 X 0 0 0 Peters Suh Director 4.00 0.00 X 0 0 0 Kevin Snchez Director 2.00 0.00 X 0 0 0 Marsha Servetnick Director 2.00 0.00 X 0 0 0 Patricia Stull Director 2.00 0.00 X 0 0 0 Deneen Wohlford Director 2.00 0.00 X 0 0 0 Linda Womack Director 4.00 0.00 X 0 0 0 Steve Woodhead Director 2.00 0.00 X 0 0 0 155406 1 false true false 0 479400 120000 409525 1008925 0 102877 102877 0 0 0 104979 107101 -2122 -2122 -2122 636725 479400 1292230 -655505 -535299 0 0 0 454175 -434544 36536 36536 0 0 0 155406 101833 12093 41480 0 305422 200135 23766 81521 0 26215 13109 6553 6553 38080 24953 2963 10164 0 0 12232 8016 951 3265 0 0 12659 12659 22832 21500 1332 10300 6438 1287 2575 0 6112 3056 1528 1528 0 151 151 0 0 11385 5693 2846 2846 0 0 7153 3577 1788 1788 7267 3633 1817 1817 Special events 19696 16742 2954 Women's Artistic Alliance 16004 16004 Bank charges 15749 9843 1969 3937 Subscriptions/Office Supplies 13281 6641 3320 3320 28631 19488 8135 1008 745111 481344 83007 180760 895975 120678 240000 210000 0 67060 0 0 0 0 0 125100 32250 161990 147486 15610 14504 0 1959255 2614194 0 0 0 3273000 3021626 20155 516 466677 466677 486832 467193 X 961132 939397 1825036 1615036 2786168 2554433 3273000 3021626 X -290936 42021 17180 X X false true X true false X 960830 1173104 1157733 1391483 1008925 5692075 433742 300760 24450 312973 636725 1708650 0 0 0 1394572 1473864 1182183 1704456 1645650 7400725 592675 749525 305490 632800 435000 2715490 0 592675 749525 305490 632800 435000 2715490 4685235 85393 98046 359668 187524 100755 831386 0 85393 98046 359668 187524 100755 831386 0 4926 4926 1484891 1571910 1541851 1891980 1746405 8237037 0.56880 0.50680 0.10090 0.09890 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 238582 13100 13100 238582 238582 13100 13100 238582 238582 12483 12483 238582 238582 4682 4682 238582 238582 13437 13437 238582 false false false 161990 147486 14504 14504 2614194 Sponsorship pass-through funds 466677 466677 X 455645 1470 1470 454175 454175 746581 1470 1470 745111 745111 Part V, Line 4: Intended uses of the endowment fund. Endowment funds, classified as permanently restricted net assets, represent cash contributions that are subject to restrictions of gift instruments requiring that the principal be invested in perpetuity. Earnings from investments may be used for general operating purposes and transferred to unrestricted net assets through an appropriation process under UPMIFA and SPMIFA guidelines. Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, DRAA is required to report information regarding its exposure to various tax positions taken by DRAA and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that it has adequately evaluated its current tax positions and has concluded that as of June 30, 2022, DRAA does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.DRAA has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that DRAA continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. DRAA may periodically receive unrelated business income requiring DRAA to file separate tax returns under federal and state statutes. Under such conditions, DRAA calculates and accrues the applicable taxes payable. X X X X X X false CA On Broadway 637820 479400 158420 181728 224795 16097 99526 Headliner Series 430610 430610 126659 12738 350890 111896 1 47695 47695 38068 5450 33191 91192 1116125 479400 636725 346455 242983 400178 302614 1292230 -655505 true Bedford Gallery 1601 Civic Drive Walnut Creek CA 94596 237043920 25055 0 Artistic Excellence Award Center Repertory 1601 Civic Drive Walnut Creek CA 94596 237043920 6750 0 Artistic Excellence Award 2 0 Grantmaker's Description of How Grants are Used Diablo Regional Arts Association requests written acknowledgment of all awards and the submission of follow-up paperwork. false false false false false false false false false Peggy White Exec Director 155406 155406 Form 990, Part III, Line 4d OTHER PROGRAM SERVICES 4: The LCA program brings an array of artistic presentations, technology enhancement and outreach programs to better serve the LCA patrons and the community. Programs include: The Chevron Family Theater Festival, Jazz at the Lesher, A Capella - College Notes, Summers Sounds free concert series and the Young REP Scholarship program. DRAA also invested in technology projects that enhanced the experience of LCA patrons before and during the performance including: digital marquees on the outside of the LCA promoting upcoming performance and digital set projection technology for the three theatres. OTHER PROGRAM SERVICES 5: Continued from Form 990 Page 2CAME FROM ALL OVER THE BAY AREA TO ENJOY IN THE INTIMATE 300 SEAT MARGARET LESHER THEATRE. THIS GREAT AMERICAN ART FORM CONTINUES TO BE A STELLAR ACCOMPLISHMENT FOR DRAA. THE YOUTH SCHOLARSHIP PROGRAM OFFERS STUDENTS WITH FINANCIAL CHALLENGES AWARDS TO ALLOW THEM TO PARTICIPATE IN THE YOUNG REP THEATRE WORKSHOP. EACH STUDENT MUST WRITE AN ESSAY AMPLIFYING THEIR SPECIFIC INTEREST(S) IN THE PROGRAM AND THEY MUST ALSO EXPAND ON THEIR FINANCIAL NEED. IT IS AN HONOR TO FACILITATE THIS OPPORTUNITY FOR THEM TO PURSUE THEIR DREAMS TO TRAIN AND DEVELOP THEIR SKILLS IN THE THEATRE ARTS. THE COMMUNITY OUTREACH PROGRAM PROVIDES INCREASED ACCESS FOR FAMILIES TO AFFORDABLE HIGH-QUALITY ENTERTAINMENT WITH DISCOUNTED TICKETS AND FREE ACTIVITIES THROUGH CREATIVE PARTNERSHIPS AND EVENTS LIKE THE CHEVRON FAMILY THEATRE FESTIVAL. Form 990, Part VI, Section B, Line 11b Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service. Form 990, Part VI, Section B, Line 12c Members of the Board of Directors review all potential conflicts of interest periodically. Top management and all Board members are required to disclose potential conflicts and any related party affiliations. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures. Form 990, Part VI, Section B, Line 15a Members of the board of directors review the compensation of all high-level personnel periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the organization's policies and procedures. Form 990, Part VI, Section B, Line 15b Compensation of other personnel and highly compensated employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files. Form 990, Part VI, Section C, Line 19 All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to our website and to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office. Form 990, Part XI, Line 9 Prior year activity = $17180 Form 990, Part XII, Line 2c The June 30, 2022 financial statements of Diablo Regional Arts Association are in the process of being audited by the independent accounting firm of Regalia & Associates, CPAs. Upon conclusion of the examination, an amended return will be prepared and filed with the Inrternal Revenue Service. Organizational Information Vision: The Diablo Regional Arts Association's vision is for the LCA to be acknowledged as the leading regional center for the arts in the East Bay.Background: The Diablo Regional Arts Association (DRAA) enriches the lives of thousands of East Bay residents every year by supporting programs at Walnut Creek's Lesher Center for the Arts. Through its well-established business and community partnerships and fundraising expertise, DRAA helps organizations present professional-level theater, music, dance performances, visual arts exhibitions, and family events. We also sponsor activities to bring low-income children and other underserved populations to enjoy artistic opportunities at the Lesher Center. The hundreds of shows staged annually at the Lesher Center-with DRAA's assistance-enhance the East Bay's cultural and economic vitality and the region's overall quality of life.25Th Anniversary Campaign-------------------------On April 14, 2015, DRAA launched FIND YOUR CENTER, the Campaign to celebrate the 25th anniversary of the Lesher Center for the Arts. The $5 million Campaign supports the Lesher Center by investing in artistically excellent new programming, state of the art technology, and in the next generation of arts supporters and performers through its educational outreach.Three lead gifts of $500,000 were pledged by philanthropist Sharon Simpson, Chevron Corporation, and the Lesher Foundation totaling $1.5 million. The Art Technology pillar is for capital expenditures, which is planned to be completed in the next few years. The Artistic Excellence gift is to bring high quality artistic programming to the center and to help DRAA expand its role as a Presenter. The Arts Education gift is to enhance our current Arts Education program by bringing in new programing. The Diablo Regional Arts Association (DRAA) is both the primary fundraising organization of the Lesher Center for the Arts (LCA) and the City of Walnut Creek's appointed curator for the LCA's professional programming and audience outreach. DRAA was incorporated in 1993 to be the community funding apparatus for the LCA.