2025-11-17T14:37:41-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 805 SW BROADWAY STE 1400 PORTLAND OR 97205 990 2024-01-01 823421912 PENINSULA ARTS GUILD PENI 6508177883 905 EL CAMINO REAL MENLO PARK CA 940254809 PETER L BRIGER JR TREASURER 6508177883 2025-11-12 1 1 WENDY CAMPOS P00448102 5032421447 2025-11-12 2024 2025-03-06 01:10:19Z THE GUILD THEATRE ANDREW DUNLEVIE 905 EL CAMINO REAL MENLO PARK CA 940254809 5318231 0 X THEGUILDTEATRE.COM X 2017 CA PERFORMING ARTS FACILITY IN THE SAN FRANCISCO BAY AREA'S PENINSULA REGION. 3 3 46 13 0 0 781331 498552 3414826 4064749 0 0 816615 605756 5012772 5169057 100432 5000 0 0 1354689 1368866 0 0 0 3617850 4602172 5072971 5976038 -60199 -806981 38485522 38121112 678321 1120892 37807201 37000220 BROADEN CULTURAL AND ARTISTIC OFFERINGS IN THE SAN FRANCISCO BAY AREA'S PENINSULA REGION AND ENABLE COMMUNITY-PROGRAMMED EVENTS THROUGH THE OPERATION OF A PERFORMING ARTS FACILITY. 0 0 4423570 5000 4069549 PENINSULA ARTS GUILD (THE GUILD) OPERATES A PERFORMING ARTS FACILITY WHERE IT ORGANIZES AND HOSTS A WIDE ARRAY OF CULTURAL PROGRAMMING ACCESSIBLE BY ALL MEMBERS OF THE GENERAL PUBLIC, PROVIDES EDUCATIONAL OPPORTUNITIES FOR PEOPLE OF ALL AGES, AND OFFERS HIGH QUALITY PERFORMANCE SPACE TO CREATIVE ARTISTS, MUSICIANS, PLAYWRIGHTS, AUTHORS, FILMMAKERS, DANCERS, COMICS, TEACHERS AND SCHOLARS. 4423570 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 102 0 1 46 1 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 CA X THE ORGANIZATION 6508047100 611 MENLO AVE MENLO PARK CA 94025 ANDREW DUNLEVIE CHAIR 5.00 X X 0 0 0 PETER L BRIGER JR TREASURER 5.00 X X 0 0 0 THOMAS LAYTON SECRETARY 5.00 X X 0 0 0 THOMAS BAILEY GENERAL MANAGER 40.00 X 203072 0 18985 ANDREW M BERGER PRODUCTION MANAGER 40.00 X 106536 0 0 JORDAN E MENDELSON ASSISTANT GENERAL MANAGER 40.00 X 104916 0 8372 414524 0 27357 3 0 1 0 SKIN DIVERS INC 235 PARK AVE S 9TH FLOOR NEW YORK NY 10003 ARTIST PERFORMANCE FEE 329425 MIKE AND MARCIE INC 15821 VENTURA BLVD SUITE 270 ENCINO CA 91436 ARTIST PERFORMANCE FEE 200000 HEARTBREAKER INC 420 LEXINGTON AVE SUITE 1756 NEW YORK NY 10170 ARTIST PERFORMANCE FEE 111600 3 498552 498552 TICKET SALES 713990 3252756 3252756 SPECIAL EVENT FEES 713990 811993 811993 4064749 750130 149174 600956 600956 MISCELLANEOUS 900099 4800 4800 4800 5169057 4069549 0 600956 X 5000 5000 222057 177646 44411 1002189 918687 83502 942 942 68265 68265 75413 67872 7541 33628 33628 95900 95900 2372292 2055480 316812 68186 68186 81424 61936 19488 451075 157198 293877 7767 7767 890116 808662 81454 97736 2967 94769 EVENT EXPENSES 161705 161705 SALES TAX 75138 75138 BAD DEBT EXPENSE 56601 56601 TAXES AND PERMITS 26812 6417 20395 183792 183792 5976038 4423570 1552468 0 3560815 3732908 187578 205926 69681 74972 38717 59964 36234258 2483354 34624089 33750904 4642 4642 0 291796 38485522 38121112 196484 235463 481837 592296 0 293133 678321 1120892 X 37807201 37000220 37807201 37000220 38485522 38121112 -806981 0 X 0 1 X 1 0 X 834280 5917562 542698 781331 498552 8574423 1509378 3414826 4064749 8988953 432939 862262 750130 2045331 834280 5917562 2485015 5058419 5313431 19608707 531027 2561616 15119 157826 3265588 0 531027 2561616 15119 157826 3265588 16343119 185190 8274 14632 0 208096 185190 8274 14632 208096 8833 145 8978 1019470 5925836 2508480 5058564 5313431 19825781 0.82430 0.66390 0.01050 0.02080 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3212479 3212479 32734268 2300182 30434086 273145 183172 89973 14366 14366 33750904 LEASE LIABILITIES 293133 293133 X 5318231 149174 149174 5169057 0 5169057 6125212 149174 149174 5976038 0 5976038 PART X, LINE 2: FIN 48 (ASC 740) UNCERTAIN TAX POSITIONS FINANCIAL STATEMENTS FOOTNOTE: THE ORGANIZATION RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED ON EXAMINATION BY THE TAX AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT IS MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE ORGANIZATION RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO INCOME TAX MATTERS IN OTHER EXPENSES. THE ORGANIZATION HAS NO UNRECOGNIZED TAX BENEFITS AT DECEMBER 31, 2024 OR 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOOD SOLD 149,174. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOOD SOLD 149,174. X X X 1 0 0 0 0 0 0 0 0 THOMAS BAILEY GENERAL MANAGER 203072 0 0 0 0 0 0 0 18985 0 222057 0 0 0 PART I, LINE 4A IN THE CURRENT YEAR, THE ORGANIZATION DISBURSED SEVERANCE PAYMENTS OF $41,667 TO THOMAS P BAILEY AND $59,062 TO ANDREW M BERGER. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY AUTHORIZED AGENTS OF THE ORGANIZATION AND REVIEWED BY THE BOARD OF DIRECTORS BEFORE BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY COVERS DIRECTORS, OFFICERS, OR MEMBERS OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS, WHO HAVE A DIRECT OR INDIRECT FINANCIAL INTEREST. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER A POTENTIAL CONFLICT HAS BEEN DISCLOSED, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE OR SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. IF THE BOARD OR COMMITTEE DETERMINES THAT A COVERED PERSON HAS A FINANCIAL INTEREST, THEN IT WILL BE INVESTIGATED AND DETERMINED BY A MAJORITY VOTE OF THE DISINTERESTED BOARD MEMBERS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTERESTS. FORM 990, PART VI, SECTION B, LINE 15 IN SETTING COMPENSATION FOR THE PRESIDENT AND GENERAL MANAGER, THE BOARD FOLLOWED THE PROCEDURES SET FORTH IN THE INTERNAL REVENUE CODE AND TREASURY REGULATIONS SECTION 53.4958 TO ESTABLISH A REBUTTABLE PRESUMPTION THAT THE TOTAL COMPENSATION OFFERED TO THE CHIEF EXECUTIVE IS FAIR, REASONABLE, AND NOT EXCESSIVE. PRIOR TO APPROVING THE COMPENSATION ARRANGEMENT, AN INDEPENDENT BODY OF DIRECTORS WAS FORMED TO CONDUCT A COMPARABILITY REVIEW OF THE PROPOSED COMPENSATION. THIS INDEPENDENT BODY DID NOT INCLUDE THE PRESIDENT OR ANY DIRECTORS HAVING A CONFLICT OF INTEREST WITH RESPECT TO THE PROPOSED TRANSACTION. THE INDEPENDENT DIRECTORS OBTAINED DATA OF COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. SUCH COMPARABLE COMPENSATION DATA WAS OBTAINED FROM PUBLICLY AVAILABLE IRS FORMS 990 AND OTHER SOURCES. THE INDEPENDENT DIRECTORS HAVE DETERMINED AN ANNUAL SALARY THAT IS FAIR, REASONABLE, AND NOT EXCESSIVE IN COMPARISON TO SALARIES OF SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST WHEN REQUIRED BY FEDERAL AND STATE LAW. FORM 990, PART IX, LINE 11G PAYROLL PROCESSING FEE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 40,698. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 40,698. OTHER FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 8,761. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,761. ARTIST FEES: PROGRAM SERVICE EXPENSES 2,055,480. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,055,480. OUTSIDE LABOR FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 267,353. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 267,353.