2025-02-14T11:01:19-06:00 2024-06-30 946214841 ARMANINO ADVISORY LLC 2700 CAMINO RAMON STE 350 SAN RAMON CA 945835004 990 2023-07-01 942933309 ALONZO KING LINES BALLET ALON 4158633040 26 SEVENTH STREET 5TH FLOOR SAN FRANCISCO CA 94103 ROBERT ROSENWASSER CREATIVE DIRECTOR & CO-FOUNDER 4158633040 2025-01-24 1 1 MATTHEW PETROSKI P00853132 9257902600 2025-01-24 2023 2025-03-06 01:10:19Z ROBERT ROSENWASSER 26 SEVENTH STREET 5TH FLOOR SAN FRANCISCO CA 94103 5288902 0 X WWW.LINESBALLET.ORG X 1984 CA THE MISSION OF ALONZO KING LINES BALLET IS TO NURTURE ARTISTRY AND THE (CONTINUED ON SCHEDULE O) DEVELOPMENT OF CREATIVE EXPRESSION IN DANCE THROUGH COLLABORATION, PERFORMANCE, AND EDUCATION. 23 21 123 23 0 0 2969770 2291551 2982623 2709269 106459 163324 -11842 -24713 6047010 5139431 124533 99134 0 0 3734748 4412411 0 0 552767 2979408 2493832 6838689 7005377 -791679 -1865946 10839504 8813432 3175412 3041369 7664092 5772063 X TO NURTURE ARTISTRY AND DEVELOPMENT OF CREATIVE EXPRESSION IN DANCE THROUGH COLLABORATION, PERFORMANCE, AND EDUCATION. 0 0 3107418 864446 COMPANY - ALONZO KING LINES BALLET IS A SAN FRANCISCO BASED PERFORMING ARTS COMPANY CONSISTING OF 12 PROFESSIONAL DANCERS FROM AROUND THE WORLD. DURING FISCAL YEAR 2024, LINES BALLET PERFORMED 38 TIMES IN 15 CITIES AND 5 COUNTRIES. WHILE ON TOUR, IN ADDITION TO PERFORMANCES, THE COMPANY ALSO PROVIDED WORKSHOPS, DEMONSTRATIONS, AND INTERVIEWS. IN SPRING 2024, LINES BALLET PREMIERED TWO NEW WORKS SPRING, A WORK SET TO AFRICAN AMERICAN SPIRITUAL MUSIC AND MA MERE L'OYE, A PIECE THAT WAS PERFORMED WITH SAN FRANCISCO SYMPHONY. 1604088 99134 1296380 EDUCATION - ALONZO KING LINES BALLET OFFERS TRAINING, PERFORMANCE OPPORTUNITIES, AND SCHOLARSHIPS FOR ASPIRING AND PRE-PROFESSIONAL DANCERS. THIS INCLUDES THE LINES BFA PROGRAM; THE LINES SUMMER PROGRAM; THE LINES TRAINING PROGRAM, WITH ITS SUB-DIVISION LINES TRAINING GROUND, THAT HAS MORE FLEXIBILITY; AND LINES COMMUNITY PROGRAMS. THE LINES BFA PROGRAM IS A COLLABORATION WITH THE DOMINICAN UNIVERSITY OF CA AND HAS A FACULTY COMPOSED OF ALONZO KING LINES BALLET COMPANY ALUMNI AND GUEST ARTISTS AND 23 STUDENTS WERE IN FY24. (SEE SCHEDULE O FOR CONTINUATION.)THE LINES SUMMER PROGRAM IS DESIGNED FOR ASPIRING ARTISTS AGES 11-25 AND OFFERS A UNIFIED APPROACH TO TRAINING ROOTED IN THE PHILOSOPHY OF ALONZO KING. DANCERS ARE GUIDED ON A COLLABORATIVE JOURNEY THAT VALUES RISK-TAKING AND INDEPENDENT THINKING. THERE WAS A TOTAL OF 200 ENROLLED STUDENTS IN OUR THREE SUMMER PROGRAMS IN FY24. THE LINES TRAINING PROGRAM IS A FULL-TIME PROFESSIONAL EXPERIENCE FOR AVID DANCERS AGES 18-24 AND IN FY24, 36 STUDENTS WERE ENROLLED. IT IS DESIGNED TO DEVELOP STRONG, VERSATILE, AND INTELLIGENT DANCE ARTISTS WHO ARE DEEPLY COMMITTED AND EMPOWERED TO SHARE THEIR UNIQUE VOICES. THEY WORK WITH REMARKABLE FACULTY AND CURRENT AND PAST LINES COMPANY MEMBERS AS WELL AS RENOWNED BAY AREA, NATIONAL, AND INTERNATIONAL GUEST ARTISTS. LINES COMMUNITY PROGRAMS IS PROVIDING ARTS PROGRAMMING IN COLLABORATION WITH SAN FRANCISCO UNIFIED SCHOOL DISTRICT, BERKELEY UNIFIED SCHOOL DISTRICT, SF REC AND PARK AND OTHER PARTNERS, SERVING OVER 1200 PREK THROUGH HIGH SCHOOL GRADE STUDENTS IN OVER 15,000 CONTACT HOURS, THE MAJORITY IN SAN FRANCISCO PRIORITY NEIGHBORHOODS. 746680 554260 DANCE CENTER - LINES DANCE CENTER, IS THE HEADQUARTERS FOR THE ALONZO KING LINES BALLET COMPANY, ADMINISTRATION, AND ALL EDUCATION PROGRAMS OF THE ORGANIZATION. IT IS LOCATED AT THE CORNER OF 7TH AND MARKET STREET IN SAN FRANCISCO AND OFFERS CLASSES TO THE COMMUNITY, FROM BEGINNING ADULTS TO PROFESSIONAL DANCERS. IN FY24, DANCE CENTER HAD 3,061 STUDENTS THROUGH IN-PERSON, ONLINE AND WORKSHOP CLASSES. 5458186 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 1 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 66 0 1 123 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 23 21 0 1 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X ROBERT ROSENWASSER 4158633040 26 SEVENTH STREET 5TH FLOOR SAN FRANCISCO CA 94103 ALONZO KING ARTISTIC DIRECTOR & CO-FOUNDER 50.00 X X 198077 0 252554 ROBERT ROSENWASSER CREATIVE DIRECTOR & CO-FOUNDER 60.00 X X 187396 0 263962 HARRY SCHOENING CHAIR 10.00 X X 0 0 0 KORRI JACKSON VICE CHAIR 8.00 X X 0 0 0 BENJY WEINBERGER TREASURER 4.00 X X 0 0 0 CAROLYN PRESS CHATHAM SECRETARY 4.00 X X 0 0 0 KAAMNA BHOJWANI-DHAWAN DIRECTOR (THRU 06/24) 2.00 X 0 0 0 AUGUSTIN DE KERVERSAU DIRECTOR 2.00 X 0 0 0 BENNO DORER DIRECTOR (THRU 06/24) 2.00 X 0 0 0 CHRISTOPHER DYDYK DIRECTOR 2.00 X 0 0 0 SHANNON HOUSTON DIRECTOR 2.00 X 0 0 0 KIMBERLY HUGHES DIRECTOR 2.00 X 0 0 0 MICKI KLEARMAN DIRECTOR 4.00 X 0 0 0 PATRICIA LAWTON DIRECTOR 2.00 X 0 0 0 SANDRA LLOYD DIRECTOR 2.00 X 0 0 0 BOUCHRA RACHID DIRECTOR 2.00 X 0 0 0 JEFF SCHLARB DIRECTOR (THRU 06/24) 2.00 X 0 0 0 DIANA SMITH DIRECTOR 2.00 X 0 0 0 PASHA THORNTON DIRECTOR 2.00 X 0 0 0 AARON WALTON DIRECTOR 2.00 X 0 0 0 AL WONG DIRECTOR 2.00 X 0 0 0 TEDDY ZMRHAL DIRECTOR (THRU 06/24) 2.00 X 0 0 0 BREANNA ZWART DIRECTOR 2.00 X 0 0 0 MASAMI KONDO DIRECTOR OF FINANCE 50.00 X 108513 0 6183 COURTNEY MYROW HARRIS EXECUTIVE DIRECTOR (THRU 10/23) 40.00 X 102692 0 4156 WYNTER MARTINEZ DIRECTOR OF MARKETING 40.00 X 108856 0 5703 705534 0 532558 5 0 1 0 CLIFFORD FINANCIAL CONSULTING INC 5237 NORTH GLENWOOD AVENUE CHICAGO IL 60640 FINANCIAL/ACCOUNTING CONSULTING SERVICES 356553 MICHAEL TIKNIS 440 SHORT POINT LANE PRESCOTT AZ 86305 CONSULTING SERVICE (DEVELOPMENT) 106500 2 312707 397371 1581473 23200 2291551 CLASS SALES/TUITION 711190 1282704 1282704 PERFORMANCES 711190 925078 925078 SUMMER ADVANCE HOUSING 711190 228300 228300 STUDIO RENTAL INCOME 711190 193974 193974 UNIVERSITY PROGRAM 711190 79213 79213 2709269 163324 163324 91365 312707 133946 -42581 -42581 21342 15525 5817 5817 OTHER INCOME 900099 12051 12051 12051 5139431 2715086 0 132794 99134 99134 1142847 916516 226331 2558759 2159445 91729 307585 418767 351940 20831 45996 292038 236964 29111 25963 138580 138580 52111 11570 40541 145573 145573 649872 435545 134954 79373 125269 125269 83023 72043 3100 7880 60000 51000 3000 6000 278846 237212 13878 27756 305501 289969 1797 13735 17954 14443 2911 600 3977 3977 54476 46304 2724 5448 63632 54470 3054 6108 PRODUCTION 454446 453138 104 1204 EDUCATION/DUES/SUBSCRIP 60572 28493 6960 25119 7005377 5458186 994424 552767 1895683 1578693 70864 72328 1392211 1064012 240993 176822 1492 1437 156211 130288 918034 911139 42485 6895 4968126 3969711 43198 24313 2028241 1788933 10839504 8813432 359479 327836 647080 387097 147285 143569 2021568 2182867 3175412 3041369 X 5906946 4442607 1757146 1329456 7664092 5772063 10839504 8813432 -1865946 -26083 0 X 0 1 X 1 0 X 2135488 8121493 4892261 2969770 2291551 20410563 2637742 1019544 2302583 2996174 2730611 11686654 4773230 9141037 7194844 5965944 5022162 32097217 567284 665916 1189107 1187761 755502 4365570 150764 42785 31341 61656 45519 332065 718048 708701 1220448 1249417 801021 4697635 27399582 205 1194 1774 106459 163324 272956 205 1194 1774 106459 163324 272956 0 10964 0 0 0 10964 7786 13831 9046 12051 42714 4781221 9167026 7196618 6081449 5197537 32423851 0.84500 0.82320 0.00840 0.00340 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 7,786. 2020 AMOUNT: $ 13,831. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 9,046. 2023 AMOUNT: $ 12,051. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 304844 304844 0 609843 602948 6895 3347 3347 0 6895 RIGHT OF USE ASSET 1788933 1788933 LEASE LIABILITY 1782867 DEFERRED RETIREMENT BENEFIT 400000 2182867 X 5109304 -26083 95090 -99134 -30127 5139431 0 5139431 7001333 95090 95090 6906243 99134 99134 7005377 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF IRC SECTION 501(C)(3) AND SIMILAR STATE PROVISIONS, EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. THE ORGANIZATION FILES UNITED STATES FEDERAL AND CALIFORNIA TAX RETURNS. U.S. GAAP REQUIRES THE ORGANIZATION TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UNDER EXAMINATION BY THE APPLICABLE TAX AUTHORITY. THE ORGANIZATION HAS REVIEWED ITS TAX POSITIONS FOR ALL OPEN TAX YEARS AND BELIEVES IT HAS APPROPRIATE SUPPORT FOR THE TAX POSITIONS TAKEN. THEREFORE, NO LIABILITIES HAVE BEEN RECORDED. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL AID -99,134. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 99,134. EUROPE 0 0 PROGRAM SERVICES BALLET PERFORMANCES 55810 0 0 0 0 0 0 55810 0 55810 0 0 0 0 0 0 GALA 404072 312707 91365 17810 3743 85356 27037 404072 312707 91365 17810 3743 85356 27037 133946 -42581 1 DANCE EDUCATION SCHOLARSHIP 43 0 99134 FMV DIRECT CREDIT TO STUDENT TUITION PART I, LINE 2: THE ORGANIZATION PROVIDES SCHOLARSHIPS TO INDIVIDUALS IN THE FORM OF NONCASH TUITION REDUCTIONS. STUDENTS CAN APPLY FOR SCHOLARSHIPS, AND THE SCHOLARSHIPS ARE BASED ON MERIT AND FINANCIAL NEED. FOR RECORDKEEPING, THE ORGANIZATION PROVIDES GRANT SPENDING REPORTS TO EACH DONOR IN ORDER MAKE SURE FUNDED SCHOLARSHIPS ARE PROPERLY UTILIZED AND INCLUDED IN THE GRANT SPENDING REPORTS. X X X X X 0 1 0 0 0 0 0 0 0 ROBERT ROSENWASSER CREATIVE DIRECTOR & CO-FOUNDER 187396 0 0 0 0 0 250000 0 13962 0 451358 0 0 0 ALONZO KING ARTISTIC DIRECTOR & CO-FOUNDER 198077 0 0 0 0 0 250000 0 2554 0 450631 0 0 0 PART I, LINE 4B THE CO-FOUNDERS, ALONZO KING AND ROBERT ROSENWASSER, WERE PROVIDED WITH A 457(F) DEFERRED COMPENSATION PLAN, STRUCTURED WITH A 15-MONTH VESTING PERIOD FROM JULY 2023 TO SEPTEMBER 2024. AS OF DECEMBER 31, 2023, THE ORGANIZATION ACCRUED $100,000/EACH TO BE PAID IN FISCAL YEAR 2025. X 1 5390 PUBLICLY TRADED EXCHANGE X AUCTION ITEMS 3 17810 COMPARABLE SALES 0 0 1 0 PART I, COLUMN (B): THIS NUMBER REPRESENTS THE NUMBER OF CONTRIBUTORS, NOT THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION A, LINE 3 INTERIM CHIEF OPERATING OFFICER DUTIES HAVE BEEN DELEGATED TO JANE CLIFFORD, AN INDEPENDENT CONTRACTOR, WHO OWNS CLIFFORD FINANCIAL CONSULTING, INC. CLIFFORD WORKS UNDER THE SUPERVISION OF THE EXECUTIVE DIRECTOR AND BOARD CHAIR. FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION'S BYLAWS IS UPDATED ON JUNE 23, 2024 TO MODIFY THE NUMBER OF QUALIFICATION OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED AND A DRAFT IS PROVIDED TO MANAGEMENT FOR REVIEW. THE TAX RETURN IS REVIEWED BY THE INTERIM CHIEF OPERATING OFFICER AND DIRECTOR OF FINANCE AND THEN MADE AVAILABLE TO THE FULL BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, DIRECTORS AND OFFICERS OF AKLB ARE REQUIRED TO COMPLETE AN ACKNOWLEDGEMENT OF CONFLICT POLICY. IN GENERAL, WHEN A POTENTIAL CONFLICT OF INTEREST IS IDENTIFIED, THE DIRECTOR WITH THE CONFLICT IS REMOVED FROM THE DECISION MAKING PROCESS. FORM 990, PART VI, SECTION B, LINE 15 DURING THE FISCAL YEAR, THE BOARD ENGAGED A GLOBAL HUMAN RESOURCES CONSULTING FIRM TO EVALUATE THE COMPENSATION AND BENEFITS PROVIDED TO THE TWO CO-FOUNDERS (THE ARTISTIC DIRECTOR AND CREATIVE DIRECTOR/EXECUTIVE DIRECTOR). THE FIRM'S APPROACH INCLUDED THE DOCUMENTATION OF RELEVANT MARKET COMPARABILITY DATA, MEETING WITH THE COMPENSATION COMMITTEE AND ISSUING A REASONABLENESS OPINION LETTER FOR THEIR TOTAL COMPENSATION. THIS COMPENSATION WAS APPROVED BY THE BOARD OF DIRECTORS. IN ADDITION, OTHER OFFICER POSITIONS ARE COMPARED TO INDUSTRY STANDARD REPORTS, AND ALL COMPENSATION IS INCLUDED IN THE ANNUAL BUDGET THAT IS APPROVED BY THE BOARD OF DIRECTORS FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION AT THE PRINCIPAL PLACE OF BUSINESS. THE ORGANIZATION'S CONFLICTS OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.