2024-05-07T16:24:24-05:00 2023-06-30 941481988 BOWMAN & COMPANY LLP 10100 TRINITY PARKWAYSTE 310 STOCKTON CA 95219 990 2022-07-01 562607443 GALLO CENTER FOR THE ARTS INC GALL 2093385040 1000 I STREET MODESTO CA 95354 CHAD HILLIGUS CEO 2093385000 2024-05-03 1 CHAD HILLIGUS 999009999 0 TARA EASTWOOD P00539129 2094731040 2024-05-03 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CHAD HILLIGUS 1000 I STREET MODESTO CA 95354 12828485 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. 17 17 161 100 -598448 0 6854165 3833383 5380034 5928215 66259 22763 515033 441133 12815491 10225494 0 0 0 0 3065788 3440145 0 0 503094 6550769 6271853 9616557 9711998 3198934 513496 44064355 44130986 4182908 3382222 39881447 40748764 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 7875120 6318701 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 2022/2023 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. 7875120 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 117 0 1 161 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X THE ORGANIZATION 2093385040 1000 I STREET MODESTO CA 95354 CHAD HILLIGUS CEO 50.00 1.00 X 228825 0 330 DANNY ROBERTS DIR OF FINANCE 50.00 1.00 X 113902 0 12372 AL POULUS COO & DIRECTOR OF IT 50.00 1.00 X 151862 0 29358 DOUG HOSNER DIRECTOR OF MARKETING 50.00 1.00 X 116214 0 22638 COURTNEY HURST DIRECTOR OF ARTS EDUCATIONS 50.00 1.00 X 106659 0 12001 KRISTEN KENYON DIRECTOR OF DEVELOPMENT 50.00 1.00 X 111982 0 6546 JEREMIAH LEWIS DIRECTOR OF TECHNICAL SERVICES 50.00 1.00 X 105196 0 11283 ALEX MARI MD CHAIRMAN OF THE BOARD 4.00 4.00 X X 0 0 0 JUNE ROGERS VICE PRESIDENT 4.00 4.00 X X 0 0 0 CHRISTINA GOMEZ TREASURER & CHAIR ELECT 4.00 4.00 X X 0 0 0 GINGER JOHNSON SECRETARY 4.00 4.00 X X 0 0 0 MEL BRADLEY DIRECTOR 1.00 1.00 X 0 0 0 KATY MENGES DIRECTOR 1.00 1.00 X 0 0 0 JUAN SANCHEZ MUNOZ PHD DIRECTOR 1.00 1.00 X 0 0 0 MICHELLE LEWIS DIRECTOR 1.00 1.00 X 0 0 0 DUNCAN RENO DIRECTOR 1.00 1.00 X 0 0 0 SARAH GROVER DIRECTOR 1.00 1.00 X 0 0 0 TINA ROCHA DIRECTOR 1.00 1.00 X 0 0 0 MICHAEL KRAUSNICK DIRECTOR 1.00 1.00 X 0 0 0 STEPHANIE GALLO TYLER DIRECTOR 1.00 1.00 X 0 0 0 NICOLE LARSON DIRECTOR 1.00 1.00 X 0 0 0 BRANT SCOTT DIRECTOR 1.00 1.00 X 0 0 0 ANN VENEMAN DIRECTOR 1.00 1.00 X 0 0 0 GEOFFREY WONG DIRECTOR 1.00 1.00 X 0 0 0 934640 0 94528 7 0 1 0 MUSSON THEATRICAL INC 890 WALSH AVENUE SANTA CLARA CA 95050 THEATRE EQUIPMENT 352976 WHITE NOISE PRODUCTIONS 20000 COMMUNITY DRIVE SOULSBYVILLE CA 95372 THEATRE EQUIPMENT 330196 QUAD GRAPHICS PRINTING PO BOX 644840 PITTSBURGH PA 15264 PRINTING 256179 INTERNATIONAL CREATIV 10250 CONSTELLATION BLVD LOS ANGELES CA 90067 SHOW PERFORMANCES 181750 RANK INVESTIGATIONS AND SECURITY 1301 K STREET STE G MODESTO CA 95354 SECURITY SERVICES 165563 10 128059 450000 3255324 5000 3833383 TICKET SALES 711110 5150513 5150513 TICKET SALES FEES 711110 630095 630095 YOUTH SUMMER PROGRAM 711110 92380 92380 EVENT % OF MERCHANDISE 711110 28486 28486 PATRON SERVICES 711110 26741 26741 5928215 113832 113832 549418 853262 -303844 -303844 304604 -608448 1382498 1473567 -91069 -91069 -91069 396850 128059 276162 120688 120688 EE RETENTION CREDIT 900099 484477 484477 PROGRAM ADVERTISING 541800 85882 85882 GAIN ON SWAP 523000 43930 43930 10000 10000 624289 10225494 6318701 -598448 671858 X 362668 90667 235734 36267 2438700 1808575 410324 219801 57603 41429 11042 5132 347174 239258 76745 31171 234000 159120 53820 21060 34501 34501 7996 7996 3398774 3327255 71019 500 529075 507278 21797 775798 717641 42380 15777 186917 186917 77845 38923 19409 19513 143352 61594 81758 136202 81721 47751 6730 3322 3322 10440 10440 665183 631924 33259 118870 112927 5943 EVENT EXPENSES 104532 104532 PRODUCTION EQUIPMENT RE 56036 56036 BAD DEBT 20428 20428 TAXES 1038 1038 1544 772 386 386 9711998 7875120 1333784 503094 2136740 3251115 346309 427895 37002 561666 197827 312100 49525303 14338039 35100134 35187264 6246343 4390946 44064355 44130986 499798 586084 2787403 2796138 715277 180430 0 4182908 3382222 X 25419062 26587834 14462385 14160930 39881447 40748764 44064355 44130986 513496 353821 0 X X 0 1 X 1 0 X 2954558 4039999 3002212 6854165 3833383 20684317 5961851 4350668 52261 5469028 6014097 21847905 173950 8295 182245 9090359 8398962 3054473 12323193 9847480 42714467 209945 198344 344750 371625 355950 1480614 0 209945 198344 344750 371625 355950 1480614 41233853 639801 421435 62303 553418 663250 2340207 639801 421435 62303 553418 663250 2340207 68965 29688 98653 9730160 8820397 3185741 12906299 10510730 45153327 0.91320 0.91860 0.05180 0.05000 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: PROCEEDS FROM INSURANCE CLAIM - 2020 AMOUNT: $ 68,965. 2021 AMOUNT: $ 29,688. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 28826159 150000 3023833 31999992 33299240 200000 -4673081 28826159 26107584 7191656 33299240 26022647 150000 1125510 1190573 26107584 24884260 150000 1069344 80957 26022647 0.36580 0.63420 0 1 1 2500000 2500000 37760310 7962547 29797763 1662942 623110 1039832 7602051 5752382 1849669 35187264 X PART X, LINE 2: THE CENTER REVIEWS AND ASSESSES 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 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. PART V, LINE 4: CENTRAL VALLEY CENTER FOR THE ARTS, INC.(CVCA) IS THE LEGAL ENTITY THAT SUPPORTS THE OPERATIONS OF THE GALLO CENTER FOR THE ARTS, INC. (GCA) THROUGH THE ESTABLISHMENT OF ENDOWMENT FUNDS THAT PROVIDE NECESSARY FINANCIAL BACKING TO ENSURE OPERATION OF THE PERFORMING ARTS CENTER THROUGH THE LIFE OF THE LEASE OF THE FACILITIES FROM STANISLAUS COUNTY. GCA IS THE LEGAL ENTITY THAT WAS SETUP TO HOLD THE LEASE ON THE BUILDING AND TANGIBLE THEATRE ASSETS NEEDED TO SUPPORT THE OPERATIONS OF THE GCA, WHICH TANGIBLE ASSETS ALONG WITH THE BUILDING ARE CONTRACTED TO CONVEY BACK TO STANISLAUS COUNTY AT THE TERMINATION OF THE LEASE. WHILE THESE TWO ENTITIES ARE RELATED AND WORK TOGETHER TO SUPPORT THE GCA THROUGH THE LIFE OF THE LEASE, UPON TERMINATION THEY WILL NOT REMAIN CONNECTED. WHILE THE ASSETS OF GCA WILL CONVEY BACK TO STANISLAUS COUNTY, THE ASSETS IN CVCA, INCLUSIVE OF THE ENDOWMENT FUNDS, WILL CONTINUE TO BE HELD BY CVCA TO SUPPORT THE ARTS IN STANISLAUS COUNTY. GALA 524909 128059 396850 10500 101399 134584 29679 524909 128059 396850 10500 101399 134584 29679 276162 120688 X X X X X 0 0 0 0 0 0 0 0 0 CHAD HILLIGUS CEO 178825 0 50000 0 0 0 0 0 330 0 229155 0 0 0 AL POULUS COO & DIRECTOR OF IT 151862 0 0 0 0 0 7857 0 21501 0 181220 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE DIRECTOR OF FINANCE RECEIVES A DRAFT OF THE 990 FROM THE PREPARER, PERFORMS A THOROUGH REVIEW, AND PROVIDES 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 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 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 3,255,735. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,255,735. PROFESSIONAL FEES - OTHER: PROGRAM SERVICE EXPENSES 71,520. MANAGEMENT AND GENERAL EXPENSES 71,019. FUNDRAISING EXPENSES 500. TOTAL EXPENSES 143,039. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE YEAR. 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 12B, II N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 GALLO CENTER FOR THE ARTS LLC C 300000 ACTUAL CENTRAL VALLEY CENTER FOR THE ARTS INC C 150000 ACTUAL