2024-09-13T15:00:55-05:00 2023-06-30 680201704 GANZE TAX & CONSULTING 1500 THIRD STREET SUITE C NAPA CA 945592866 990 2022-07-01 237140629 NAPA VALLEY MUSEUM NAPA 7079440500 PO BOX 3567 YOUNTVILLE CA 94599 LAURA RAFATY EXECUTIVE DIRECTOR 7079440500 2024-08-13 0 DEBRA M HAVERSTICK CPA P01466216 7072556540 2022 2024-08-08 14:25:15Z X LAURA RAFATY 55 PRESIDENTS CIRCLE YOUNTVILLE CA 94599 650304 0 X WWW.NAPAVALLEYMUSEUM.ORG X 1972 CA NAPA VALLEY MUSEUM IS AN ART, HISTORY AND ENVIRONMENTAL MUSEUM. THE MUSEUM ENRICHES THE CULTURAL FABRIC OF THE REGION WITH CHANGING EXHIBITIONS AND EDUCATIONAL OUTREACH. 6 6 9 0 0 0 592024 212058 58420 59925 59970 127278 18181 124071 728595 523332 0 0 0 0 361956 370854 0 0 138071 328470 461408 690426 832262 38169 -308930 5746647 5905412 503741 765857 5242906 5139555 NAPA VALLEY MUSEUM IS AN ART, HISTORY AND ENVIRONMENTAL MUSEUM. THE MUSEUM ENRICHES THE CULTURAL FABRIC OF THE REGION WITH CHANGING EXHIBITIONS AND EDUCATIONAL OUTREACH. 0 0 480663 THE PRIMARY PURPOSE OF THE MUSEUM IS TO PROVIDE ENJOYABLE, INTERACTIVE, EDUCATIONAL EXPERIENCES AND TO COLLECT, CONSERVE AND EXHIBIT OBJECTS RELEVANT TO THE AREA. 480663 1 1 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 13 0 1 9 1 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 1 1 0 CA X LAURA RAFATY 7079440500 PO BOX 3567 YOUNTVILLE CA 94599 JANET GENTILE HERRERO PRESIDENT 2.00 X X 0 0 0 THURLOW WASHAM VICE-PRESIDENT 2.00 X X 0 0 0 FRED ZAMMATARO TREASURER 2.00 X X 0 0 0 LINDA FABER SECRETARY 2.00 X X 0 0 0 BARBARA KUO TRUSTEE 2.00 X 0 0 0 LAURA RAFATY EXECUTIVE DIRECTOR 40.00 X X 128132 0 3477 128132 0 3477 1 0 0 0 0 38742 31800 141516 212058 ADMISSIONS INCOME 900099 59925 59925 59925 114880 114880 85833 73435 12398 12398 12398 154378 41332 113046 113046 22400 12205 10195 10195 OTHER INCOME 900099 830 830 830 523332 70120 0 241154 130052 78031 22109 29912 195552 117331 33244 44977 18645 11187 3170 4288 26605 15963 4523 6119 8255 4953 1403 1899 15257 9154 2594 3509 24172 24172 58794 29269 28605 920 15226 974 11941 2311 15216 9129 2587 3500 6858 4115 1166 1577 6883 4130 1170 1583 692 415 118 159 22159 22159 136810 82086 23258 31466 25437 15262 4324 5851 UTILITIES 55532 44426 11106 EXHIBITS/COLLECTIONS 40069 40069 REPAIRS AND MAINTENANCE 17711 14169 3542 MISCELLANEOUS 12337 12337 832262 480663 213528 138071 87728 6734 629757 432973 325140 710 8484 8484 11600 7696 4946487 2548940 1918337 2397547 2765601 3049069 2199 5746647 5905412 6119 37140 497622 728717 503741 765857 X 2442906 2339555 2800000 2800000 5242906 5139555 5746647 5905412 -308930 205579 0 X 0 0 0 X 218518 241531 325038 292024 137058 1214169 218518 241531 325038 292024 137058 1214169 1214169 143009 122216 99984 96637 114880 576726 429 1000 830 2259 1793154 388861 0.67710 0.67300 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 1 3204597 -23901 24172 3156524 2964985 267934 28322 3204597 3023630 7834 66479 2964985 3023630 78045 78045 3023630 3133768 256472 366610 3023630 0 0 3804481 2262119 1542362 596760 28947 567813 151437 135065 16372 393809 122809 271000 2397547 PART III, LINE 1A: THE ORGANIZATION DOES NOT RECOGNIZE AS REVENUES OR GAINS ON, NOR DOES IT CAPITALIZE, DONATED WORKS OF ART AND OTHER EXHIBITS. SUCH DONATIONS ARE NOT RECOGNIZED BECAUSE THEY ARE ADDED TO COLLECTIONS THAT ARE HELD FOR PUBLIC EXHIBITION, EDUCATION OR RESEARCH IN FURTHERANCE OF PUBLIC SERVICE RATHER THAN FINANCIAL GAIN. THEY ARE PROTECTED, KEPT UNENCUMBERED, CARED FOR AND PRESERVED, AND ARE SUBJECT TO A POLICY THAT REQUIRES THE PROCEEDS FROM SALES OF COLLECTION ITEMS TO BE USED TO ACQUIRE OTHER ITEMS FOR COLLECTIONS. THE COLLECTIONS, WHICH WERE ACQUIRED THROUGH PURCHASES AND CONTRIBUTIONS SINCE THE ORGANIZATION'S INCEPTION, ARE NOT RECOGNIZED AS ASSETS ON THE STATEMENT OF FINANCIAL POSITION. 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. CONTRIBUTED COLLECTION ITEMS ARE NOT REFLECTED IN THE FINANCIAL STATEMENTS. PROCEEDS FROM DEACCESSIONS OR INSURANCE RECOVERIES ARE REFLECTED AS INCREASES IN THE APPROPRIATE NET ASSET CLASSES. PART III, LINE 4: THE ORGANIZATION'S COLLECTIONS ARE MADE UP OF ARTIFACTS OF HISTORICAL SIGNIFICANCE, SCIENTIFIC SPECIMENS, AND ART OBJECTS THAT ARE HELD FOR EDUCATIONAL, RESEARCH, SCIENTIFIC, AND CURATORIAL PURPOSES. EACH OF THE ITEMS IS CATALOGUED, PRESERVED, AND CARED FOR, AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY. THE COLLECTIONS ARE SUBJECT TO A POLICY THAT REQUIRES PROCEEDS FROM THEIR SALES TO BE USED TO ACQUIRE OTHER ITEMS FOR COLLECTIONS. FORM 990, PART VI, SECTION B, LINE 11B KEY MEMBERS OF THE BOARD OF DIRECTORS INCLUDING THE PRESIDENT, VICE PRESIDENT, AND TREASURER REVIEW THE 990 BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE HAS GENERAL OVERSIGHT OF THE ORGANIZATION'S HUMAN RESOURCE PLAN. SPECIFIC DUTIES INCLUDE YEARLY EVALUATION OF THE EXECUTIVE DIRECTOR OF THE ORGANIZATION. A COMPETENT SALARY SURVEY IS USED TO BENCHMARK COMPENSATION FOR THE POSITION UTILIZING THE NORTHERN CALIFORNIA WAGE AND COMPENSATION SURVEY FOR NONPROFIT ORGANIZATIONS AND/OR OTHER STUDIES. THE EXECUTIVE COMMITTEE MEETS INDEPENDENTLY OF THE EXECUTIVE DIRECTOR TO DISCUSS HIS/HER PERFORMANCE RELATIVE TO THE POSITION DESCRIPTION AND GOALS SET FOR THE YEAR. DURING THESE DELIBERATIONS, THE COMMITTEE ALSO CONSIDERS INPUT OBTAINED FROM OTHER BOARD MEMBERS, STAFF, PROFESSIONAL ADVISORS AND OTHER INFORMED STAKEHOLDERS FROM THE COMMUNITY. ONCE A CONSENSUS IS REACHED REGARDING PERFORMANCE, A SIMILAR DISCUSSION IS HELD CONCERNING COMPENSATION RELATIVE TO ANNUAL PERFORMANCE, OVERALL BUDGET AND OBJECTIVES. THE PRESIDENT OF THE BOARD THEN MEETS WITH THE EXECUTIVE DIRECTOR TO DISCUSS AND DOCUMENT STRENGTHS, WEAKNESSES AND GOALS FOR THE UPCOMING YEAR. COMPENSATION FOR THE UPCOMING YEAR IS ALSO DISCUSSED AND DOCUMENTED, SUBJECT TO APPROVAL BY THE FULL BOARD AS PART OF THE ANNUAL BUDGET. FORM 990, PART VI, SECTION C, LINE 19 ALL REAL OR APPARENT CONFLICTS OF INTEREST SHALL BE DISCLOSED TO THE EXECUTIVE DIRECTORS FOR RESOLUTION. 990 LINE 18, LINE 19, LINE 20, LINE 22; IX LINE 25, LINE 22; X LINE 10A-10C TAX RETURN WAS AMENDED TO REFLECT THE FOLLOWING: 1) RECLASSED SUSPENDED EXPENSE OF $118,214 TO A CAPITALIZED LEASEHOLD IMPROVEMENT. INFORMATION TO CAPITALIZE THE ASSET WAS NOT PROVIDED UNTIL AFTER THE INITIAL INFORMATION RETURN WAS FILED. THE ADJUSTMENT ALSO IMPACTED DEPRECIATION EXPENSE BY $2,956. 2) ALSO, AN ASSET #149 WAS REMOVED AS OF 06/30/22 AND ADDED TO ASSET #153. THE ASSET SHOULD NOT HAVE BEEN PUT ON THE BOOKS UNTIL IT WAS PLACED IN SERVICE. THE ACCUMULATED DEPRECIATION OF ASSET #149 WAS BROUGHT OVER TO ASSET #153.