2025-04-02T14:02:00-07:00 2024-06-30 943406617 TANG & LEE LLP 967 CORPORATE WAY FREMONT CA 94539 990 2023-07-01 562467645 LUNA KIDS DANCE INC dba LUNA DANCE INSTITUTE LUNA 5108831118 PO BOX 7788 BERKELEY CA 94707 PATRICIA REEDY CO EX-DIRECTOR 2025-04-02 true true ALAN S LEECPA P00428900 6506926865 X 2023 2025-03-06 01:10:19Z PATRICIA REEDY PO BOX 7788 BERKELEY CA 94707 1116944 false X LUNADANCEINSTITUTE.ORG X 1992 CA The mission of Luna Kids Dance is to bring creativity, equity, and community to every child's life through the art of dance. 12 8 2 20 35733 4861 1825045 892815 114913 143983 5843 10944 38303 34546 1984104 1082288 0 0 505119 571702 0 99739 200247 257608 705366 829310 1278738 252978 4715058 5502383 1739515 2215410 2975543 3286973 The mission of Luna Kids Dance is to bring creativity, equity, and community to every child's life through the art of dance. false false 497333 The mission of Luna Kids Dance is to bring creativity, equity, and community to every child's life through the art of dance. 497333 true true false false false false false false false false true false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 13 0 true 2 true true true false false false false false false 0 false false false false false false false X 12 8 false false false false false false false true true false false true true true false true true true true false CA X X The Organization 5108831118 PO BOX 7788 BERKELEY CA 94707 NANCY NG CO EX-DIRECTOR 40.00 0.00 X 93763 0 0 PATRICIA REEDY CO EX-DIRECTOR 40.00 0.00 X 93763 0 0 ROSALINA MACISCO Director 2.00 0.00 X 0 0 0 DR LAWANDA WESLEY Director 2.00 0.00 X 0 0 0 MALIA RAMLER Treasurer 6.00 0.00 X X 0 0 0 TRACY GALLAGHER Secretary 6.00 0.00 X X 0 0 0 REBECCA PRATHER Director 2.00 0.00 X 0 0 0 ALBERTINA ZARAZUA PADILLA CO-SECRETARY 2.00 0.00 X X 0 0 0 TATIANA HODAPP Director 2.00 0.00 X 0 0 0 YUKIE FUJIMOTO Director 2.00 0.00 X 0 0 0 DENISE OLDHAM President 6.00 0.00 X X 0 0 0 JENNY CHAN Director 2.00 0.00 X 0 0 0 187526 0 false false false Oliver & Company Inc Building imporvements 1590976 Stillwater Builders Inc Building Improvements 191861 Maganda Construction Building Improvement 57760 Andrew Woolman Architecture Building Improvements 37735 Metis Partner Solutions Accounting Support 27898 2 78214 814601 892815 Contract fees 129772 129772 Tuition and workshop fees 14211 14211 143983 10944 10944 0 0 67552 31819 35733 35733 35733 0 0 0 93 2837 -2744 -2744 Other revenues 1557 1557 1557 1082288 143983 35733 9757 0 0 0 0 493682 363207 60762 69713 0 0 0 38241 23717 9968 4556 39779 29089 4912 5778 0 0 0 0 0 0 57595 19865 36050 1680 19751 12121 2537 5093 2373 252 919 1202 14274 9438 1669 3167 0 44520 16867 23930 3723 2366 2366 0 67 67 68565 68565 0 0 15827 8315 4976 2536 Depreciation 16480 16480 Dues & subscriptions 8031 7740 107 184 Miscellaneous 5316 3544 1100 672 Supplies 1317 743 209 365 1126 2 54 1070 829310 497333 232238 99739 1889016 747985 0 0 186277 160808 0 0 0 3450 613 4414 4352 4556957 59999 2529443 4496958 0 0 0 0 102458 91667 4715058 5502383 18818 51816 27685 33026 230000 205000 1463012 1925568 1739515 2215410 X 2442834 3027367 532709 259606 2975543 3286973 4715058 5502383 X 252978 30295 28157 X true X false true false X 358569 967079 823748 1825045 885289 4859730 0 0 0 0 358569 967079 823748 1825045 885289 4859730 0 0 4859730 6076 170 -2110 5843 10944 20923 0 6076 170 -2110 5843 10944 20923 0 7580 5290 12870 372225 967249 826928 1830888 896233 4893523 0.99310 0.00430 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 717263 717263 1717391 26584 1690807 2074734 2074734 33214 33214 14355 201 14154 4496958 1505 Loans payable- current1,024 162584 Mortgage payable 1362175 Notes payable 395304 Security Deposits 4000 1925568 X Part X : FIN48 Footnote Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Organization and recognize a tax liability or asset if the Organization has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service or the Franchise Tax Board. Management has analyzed the tax positions taken by the Organization and has concluded that, as of June 30, 2024, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability or asset or disclosure in the financial statements. The Organization is subject to routine audits by taxing juristations. However, there are currently no audits for any tax periods in question. Management believes it is no longer subject to tax examinations for years prior to June 30, 2019. Form 990, Part VI, Section B, Line 11b Prior to filing the tax return, it is reviewed by management, a member of the Board of Directors, and the executive director. After a full review, with any necessary revisions, the full voting Board of Directors approves the reviewed documents. After approval, the form is signed and filed. Form 990, Part VI, Section B, Line 15a In accordance with IRS Rules and Regulations, the members of the Board of Directors periodically review the compensation of all high-level personnel. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. 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 C, Line 18 All of the Organization's governing documents, financial statements and legal filings are maintained in a secure environment and are available for inspection.Form 990 is posted annually to Guildestar.com where it is available for viewing as an electronic copy and is alsoavailable in hard copy form at the Organization's office in Berkeley, CA Form 990, Part VI, Section C, Line 19 No documents available to the public. Form 990, Part XI, Line 9 Federal & state income taxes = -$2638 Form 990, Part XI, Line 9 Realized loss on securties sales = -$1024 Form 990, Part XI, Line 9 Reclassified rental expenses = $31819