2024-05-10T16:56:44-07:00 2023-06-30 920460586 PwC US Tax LLP 655 New York Ave NW Suite 1100 Washington DC 20001 990 2022-07-01 951644606 Norton Simon Museum of Art at Pasadena NORT 6264496840 411 W Colorado Blvd Pasadena CA 91105 Ronald H Dykhuizen CFO 2024-05-10 true Ronald H Dykhuizen 999009999 true Travis L Patton P00369623 2024141000 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Walter W Timoshuk 411 W Colorado Blvd Pasadena CA 91105 13076603 false X www.nortonsimon.org X 1924 CA Operation of a public art museum. 12 11 166 11 0 5486303 5030141 810243 987983 2068450 1875129 232617 229086 8597613 8122339 0 0 4320671 4938770 0 0 2318656 2563916 6639327 7502686 1958286 619653 108398977 115359890 650696 991262 107748281 114368628 The Museum's exempt purposes are to: (i) establish and maintain a museum and library of art, painting, and sculpture; (ii) encourage and develop the study of the fine arts and advance the general knowledge of kindred subjects; and (iii) do any and all things incidental, accessory or advantageous to the carrying out of such purpose or purposes. false false 5534062 1217069 Operation of a public art museum, which is open five days per week. Historical annual attendance is approximately 160,000. Museum programs include guided tours and educational and family programing conducted throughout the year both online and live at the Museum. 5534062 true true false false false false false true false true true true false false false true true false false false true false false false false false false false false true false false false false false false false false false false false false false true false false false true 12 0 true 166 true false false false false false true true false 0 false false false false false false false X 12 11 true false false false true true true true true false false true true true true false false true true false CA X Ronald H Dykhuizen 6268446910 411 W Colorado Blvd Pasadena CA 91105 X Walter W Timoshuk President & CEO 30.00 30.00 X X 414802 414802 251813 Ronald H Dykhuizen CFO 30.00 30.00 X 198237 198237 137818 Stephanie Villasenor Secretary 12.50 37.50 X 57083 171246 33019 Cindy Schembri Controller 25.00 25.00 68725 68725 32605 Leslie Denk VP beg 111422 Vice President 12.50 37.50 X 30981 92943 43068 Nels Ortlund Dir of Security 50.00 0.00 101553 0 46050 John Griswold Conservator 12.50 37.50 29087 87259 30670 Sally Swaney term 92322 Executive Admin 25.00 25.00 51605 61877 23909 Emily Talbot Chief Curator 25.00 25.00 51083 51082 29911 John Armour Trustee 1.00 0.00 X 0 0 0 Pamela Simon Jensen Trustee 1.00 0.00 X 0 0 0 Kerry C O'Neill Trustee 1.00 0.00 X 0 0 0 Ronald L Olson Trustee 1.00 0.00 X 0 0 0 Dr Michael E Phelps Trustee 1.00 1.00 X 0 0 0 Dr Earl A Powell III Trustee 1.00 0.00 X 0 0 0 Victoria B Rogers Trustee 1.00 0.00 X 0 0 0 Douglas Simon Trustee 1.00 0.00 X 0 0 0 Paul J Watford Trustee 1.00 0.00 X 0 0 0 Tom Brokaw Trustee 1.00 0.00 X X 0 0 0 Thomas L Pfister Chairman 2.00 2.00 X X 0 0 0 1003156 1146171 628863 3 false true false Mariposa Horticultural Enterprises Inc 15529 Arrow Hwy Irwindale CA 91706 Landscaping maintenance 168666 The Patina Group Newco LLC 250 Delaware Ave Buffalo NY 14202 Cafe management 114685 2 386460 68662 4575019 5030141 Admissions 900099 979539 979539 Public Events 900099 5894 5894 Tours 900099 2550 2550 987983 1119457 1119457 0 0 0 5469250 4713578 755672 755672 755672 0 0 469772 240686 229086 229086 0 8122339 1217069 1875129 0 0 0 0 979021 44015 935006 0 3128859 2843233 285626 191557 157738 33819 364222 272603 91619 275111 189998 85113 0 101788 101788 48115 48115 0 0 103217 103217 416635 390919 25716 3060 316 2744 168861 35740 133121 0 0 477774 444624 33150 1268 456 812 0 26 26 0 0 562372 522712 39660 214553 181179 33374 Facilities/Maintenance 200593 200593 Curatorial 100372 100372 Security 54829 54829 Loss on Disposed Property 27374 25458 1916 83079 69251 13828 7502686 5534062 1968624 0 6500 6500 616827 470126 18123945 17408727 40411 82434 0 0 0 429295 401370 196042 191876 19559840 14010599 5473728 5549241 41853440 47834229 41623386 43379984 0 0 35403 35403 108398977 115359890 650696 991262 650696 991262 X 93057741 99949621 14690540 14419007 107748281 114368628 108398977 115359890 X 619653 6210014 -172434 -36886 X false true X true false X 6044198 5180083 5255228 5579087 5122925 27181521 0 2614613 3005332 3456038 3083230 3087332 15246545 8658811 8185415 8711266 8662317 8210257 42428066 23567621 18860445 680882 699970 835866 854693 1119457 4190868 0 0 46618934 5588821 0.40460 0.39490 X Support Schedule: Additional Supplemental Information Form 990, Schedule A, Part II, Line 1e: The additional $92,784 of revenue reported on this line in comparison to Form 990, Part VIII, Line 1h represents support provided by a governmental unit. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X false 317968 30249 13867 334350 384392 -53504 12920 317968 317913 79209 12730 384392 319322 10921 12330 317913 313062 18439 12179 319322 0.72500 0.27500 false false false 16050482 11534682 4515800 1078409 874666 203743 2430949 1601251 829698 5549241 43379984 X 14600971 6210014 131148 -103216 6237946 8363025 -240686 -240686 8122339 7980624 303582 277572 581154 7399470 103216 103216 7502686 Part III, Line 1a: If organization elected under SFAS 116 to not report are, historical treasures, o The following footnote is included in the Museum's audited financial statements: "In conformity with accounting policies generally followed by art museums, the value of the Museum's collections has been excluded from the statements of financial position, and gifts of art objects are excluded from the statements of activities. Purchases of art objects by the Museum would be separately identified as decreases in net assets in the statements of activities. It is the Museum's policy to designate proceeds from the sale of art for the acquisition of art. The collections are maintained for public exhibition, education, and research in furtherance of public service, rather than for financial gain." Part III, Line 4: Description of organization's collections and how it furthers its purpose. The Museum's exempt purposes are to: (i) establish and maintain a museum and library of art, painting, and sculpture; (ii) encourage and develop the study of the fine arts and advance the general knowledge of kindred subjects; and (iii) do any and all things incidental, accessory or advantageous to the carrying out of such purposes. The Museum houses more than 12,500 works of art, including paintings, sculptures, drawings and other works on paper, photography, and other miscellaneous art objects. Approximately 1,000 works are on view in the galleries and gardens. Four temporary exhibition galleries feature rotating installations of artworks not on permanent display. Part V, Line 4: Intended uses of the endowment fund. To support the general operations of the Museum. Part X : FIN48 Footnote The following footnote is included in the Museum's audited financial statements for the tax year ending June 30, 2023: "The Museum is recognized as exempt from federal and state income taxes under Section 501(c)(3) of the Internal Revenue Code and Section 23701(d) of the California Revenue and Taxation Code. As required by the Income Tax Topic of the FASB ASC, the Museum recognizes the effect of income tax positions only if those positions are more likely than not to be sustained. The Museum believes that it has appropriate support for the tax positions taken and, as such, does not have any uncertain tax positions that result in a material impact on the Museum's financial position or changes in net assets." Part XII, Line 2d: Other expenses and losses per audited F/S Cost of goods sold $240686 Dep. on capitalized donated services $14189 Dep. on cap donated services/facilities $22697 Cen America and the Caribbean 0 0 Investments 4949321 4949321 4949321 false false true false false false X X X X X false true false false false false false false false Cindy Schembri Controller 67830 67830 895 895 6913 6912 9390 9390 85028 85027 Leslie Denk VP beg 111422 Vice President 30890 92668 91 275 3169 9506 7598 22795 41748 125244 Ronald H Dykhuizen CFO 196455 196455 1782 1782 50114 50114 18795 18795 267146 267146 Stephanie Villasenor Secretary 56978 170932 105 314 5763 17287 2492 7477 65338 196010 Walter W Timoshuk President & CEO 412330 412330 2472 2472 107350 107350 18556 18557 540708 540709 Part III, Additional Information Part I, Line 4b: Walter W. Timoshuk, PresidentSupplemental nonqualified retirement plan (unvested accrual) Organization: $60,000Related organization: $60,000Benefits under the plan are and remain subject to a substantial risk of forfeiture until becoming payable in the event Mr. Timoshuk is employed by the organization on a predetermined date in the future. Benefits under the plan also become payable in the event of (i) Mr. Timoshuk's death or disability, or (ii) Mr. Timoshuk's termination of employment with the organization without cause. Ronald H. Dykhuizen, Chief Financial OfficerSupplemental nonqualified retirement plan (unvested accrual) Organization: $25,550Related organization: $25,550Benefits under the plan are and remain subject to a substantial risk of forfeiture until becoming payable in the event Mr. Dykhuizen is employed by the organization on a predetermined date in the future. Benefits under the plan also become payable in the event of (i) Mr. Dykhuizen's death or disability, or (ii) Mr. Dykhuizen's termination of employment with the organization without cause. Form 990, Part VI, Section A, Line 2 Two trustees, Douglas Simon and Pamela Simon Jensen, have a family relationship. Form 990, Part VI, Section A, Line 6 The Museum has Members and Trustees. Form 990, Part VI, Section A, Line 7a Members of the Museum elect the Trustees. Form 990, Part VI, Section A, Line 7b Pursuant to the Museum's bylaws, certain decisions of the Museum's Board of Trustees, if made, would be subject to approval by the Museum's Members. Decisions subject to the affirmative vote of the Members include amendments to the Museum's bylaws, disposal of substantially all of the assets of the Museum, the merger or dissolution of the Museum, and any other decisions requiring member approval pursuant to California's Nonprofit Public Benefit Corporations Law. Each Member of the Museum is entitled to one vote on each matter submitted to a vote of the Members. Form 990, Part VI, Section B, Line 11b The Museum's Form 990 is first reviewed by the Museum's CFO and then by an outside accounting firm. The draft Form 990 is then distributed to the Museum's Audit Committee for review. The CFO, President, and a representative from the outside accounting firm meet with the Audit Committee for further review and approval. The Form 990 is then distributed to the full Board of Trustees prior to filing. Form 990, Part VI, Section B, Line 12c Pursuant to the Museum's Conflict of Interest Policy, the Museum's trustees and officers are required to disclose any actual or possible conflicts of interest annually. It is the Museum's practice for senior management to review the disclosures and to forward them to the Chair of the Audit Committee if conflicts are disclosed. If deemed necessary by the Audit Committee Chair, potential conflicts of interest matters are presented to the board committee or the full board. Per the Policy, the board committee or the board then determines by vote if a conflict of interest exists. The person involved in the potential conflict is required to leave the board meeting or committee meeting while the issue is discussed and voted upon. All employees of the Museum are also required to annually disclose any actual or possible conflicts of interest. These disclosures are reviewed by senior management. Form 990, Part VI, Section B, Line 15a The process for determining the 2022 compensation of both the President and the CFO of the Museum included the following, all of which was completed during the 2022 tax year; (i) use of an independent compensation consultant to update a compensation study and review Form 990's filed by other organizations, available compensation surveys, and other relevant data; (ii) review and approval by the Compensation Committee of the board, which consists entirely of non-employee trustees; (iii) review and approval by the full board, with the employee President recusing himself from deliberations and voting; and (iv) contemporaneous substantiation of the deliberations and decisions, which are reflected in the minutes of both the Compensation Committee and the board. Form 990, Part VI, Section C, Line 19 The Museum makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part XI, Line 9 Depreciation on capitalized donated services/facilities = -$22697 Form 990, Part XI, Line 9 Depreciation on capitalized donated services = -$14189 Form 990, Part VI, Section B, Line 13: The Museum maintains a written whistleblower policy, a copy of which is provided to all Museum employees. The Museum has answered this question in the negative solely due to the fact that the Museum's written whistleblower policy was not adopted by the Museum's Board of Trustees but rather was adopted by the Museum's officers. Form 990, Part VI, Section B, Line 14: The Museum maintains a written document retention and destruction policy, pursuant to which all document retention and destruction is actively monitored by Museum officers. The Museum has answered this question in the negative solely due to the fact that the Museum's written document retention and destruction policy was not adopted by the Museum's Board of Trustees but rather was adopted by the Museum's officers. Form 990, Part VII, Section A: Ronald H. Dykhuizen serves as CFO, Vice President, Treasurer and Assistant Secretary.Stephanie Villasenor serves as Secretary and Vice President. Tom Brokaw serves as both Trustee and Vice Chair. Thomas L. Pfister serves as both Trustee and Chair. Form 990, Part VII, Section B, Line 1: Address: 15529 Arrow Hwy, Irwindale, CA 91706 Norton Simon Art Foundation 385 E Colorado Blvd Suite 240 Pasadena CA 91101 956038921 To develop knowledge and interest in art CA 501(c)(3) Private foundation N/A false false false false false false false false false false false false false false false true false false false false Norton Simon Art Foundation o 2375209 Cash value Schedule R, Part V, Line 1o: The Museum is the designated common paymaster for the employees of the Museum and the Norton Simon Art Foundation. The Foundation reimburses the Museum for the services provided by the employees during the year.