2026-07-06T13:01:00-05:00 2025-12-31 341874260 CBIZ ADVISORS LLC 1 MONTGOMERY ST SUITE 1700 SAN FRANCISCO CA 94104 990 2025-01-01 941451545 PALACE OF FINE ARTS LEAGUE PALA 4155636504 3301 LYON STREET SAN FRANCISCO CA 94123 MICHAEL LUCKOFF PRESIDENT 4155636504 2026-06-29 1 RONALD SIMONIAN P00232207 4153974444 2026-06-29 2025 2025-03-06 01:10:19Z MICHAEL LUCKOFF 3301 LYON STREET SAN FRANCISCO CA 94123 2382938 0 X WWW.PALACEOFFINEARTS.ORG X 1958 CA OPERATION OF CITY-OWNED THEATRE 11 11 291 11 0 0 1049 1500 2102925 2241296 14968 59428 67597 80714 2186539 2382938 100 2230 0 0 1480458 1550062 0 0 0 707000 705318 2187558 2257610 -1019 125328 2085638 2226903 81178 97115 2004460 2129788 OPERATION OF CITY-OWNED THEATRE 0 0 2023172 2230 2322010 THE LEAGUE OPERATES THE PALACE OF FINE ARTS THEATRE AS AN AGENT OF THE CITY AND COUNTY OF SAN FRANCISCO, CALIFORNIA. 2023172 1 0 0 0 0 0 0 0 0 0 1 0 0 0 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 1 0 0 291 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 CA X JASON HOOVER 4155636504 3301 LYON ST SAN FRANCISCO CA 94123 X MICHAEL LUCKOFF PRESIDENT 4.00 X X 0 0 0 BRUNO COHEN TREASURER 1.00 X X 0 0 0 RICHARD CARPENETI DIRECTOR 1.00 X 0 0 0 JAMES LAZARUS DIRECTOR 1.00 X 0 0 0 NICOLE PRIETO SECRETARY 1.00 X X 0 0 0 CHARLES ZUKOW DIRECTOR 1.00 X 0 0 0 JOHN ROTHMAN VICE PRESIDENT 1.00 X X 0 0 0 JULIA BROMLEY DIRECTOR 1.00 X 0 0 0 JUDE HELLER DIRECTOR 1.00 X 0 0 0 CASSANDRA COSTELLO DIRECTOR 1.00 X 0 0 0 LOPE YAP DIRECTOR 1.00 X 0 0 0 0 0 0 0 0 0 0 0 1500 1500 THEATRE REVENUE 711110 1077805 1077805 STAGEHAND FEES 711110 876801 876801 FRONT OF HOUSE FEES 711110 239584 239584 CONCESSIONS 722513 47106 47106 2241296 59428 59428 71343 0 71343 71343 71343 INSURANCE REBATES 711110 9371 9371 9371 2382938 2322010 0 59428 2230 2230 1087800 964514 123286 189822 189822 272440 261807 10633 42917 42917 140858 139520 1338 26113 7732 18381 10544 630 9914 262432 246686 15746 137226 137226 10515 10515 SMALL TOOLS 46259 46259 0 SUPPLIES 18176 17085 1091 REPAIRS & MAINTENANCE 10278 9661 617 2257610 2023172 234438 0 1370135 1622035 20305 2809782 2225219 715503 584563 2085638 2226903 73539 89657 7639 7458 81178 97115 X 0 0 0 0 2004460 2129788 2004460 2129788 2085638 2226903 125328 0 X X 1 X 0 1 0 X 1000 1000 1000 1049 1500 5549 550423 1603936 2072618 2102925 2312639 8642541 551423 1604936 2073618 2103974 2314139 8648090 0 450969 977072 1350550 1486967 1255349 5520907 450969 977072 1350550 1486967 1255349 5520907 3127183 6306 22632 67786 97871 130772 325367 6306 22632 67786 97871 130772 325367 15730 244974 15755 1702 9371 287532 573459 1872542 2157159 2203547 2454282 9260989 0.33770 0.29690 0.03510 0.02900 X 1695587 1346434 349153 856679 714068 142611 257516 164717 92799 584563 PAYROLL LIABILITIES PAYABLE 7588 401(K) PAYABLE -130 7458 FORM 990, PART VI, SECTION A, LINE 8A DECISIONS WERE MADE AND DOCUMENTED THROUGH EMAIL. FORM 990, PART VI, SECTION A, LINE 8B NO COMMITTEES WERE FORMED IN THE CURRENT YEAR. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND APPROVAL PRIOR TO FILING THE RETURN. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION MAKES IT'S FORM 1023 AND FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUESTED. ALL REQUESTS SHOULD BE SENT TO THE MANAGING DIRECTOR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION CURRENTLY MAKES ITS GOVERNING DOCUMENTS AND POLICIES AVAILABLE TO THE PUBLIC THRU REQUESTS TO THE MANAGING DIRECTOR BY PHONE OR EMAIL. PART XII, LINE 1 THE ORGANIZATION'S FINANCIAL STATEMENTS ARE PREPARED ON A MODIFIED CASH BASIS OF ACCOUNTING, WHICH IS A BASIS OF ACCOUNTING OTHER THAN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. UNDER THE MODIFIED CASH BASIS OF ACCOUNTING, REVENUES ARE RECOGNIZED WHEN RECEIVED RATHER THAN WHEN EARNED, WITH THE EXCEPTION OF THEATRE RENTAL DEPOSITS RECEIVED FOR THEATRE RESERVATIONS FOR THE FOLLOWING YEAR, RECOGNITION OF WHICH IS DEFERRED. EXPENSES ARE RECOGNIZED WHEN PAID, RATHER THAN WHEN THE OBLIGATION IS INCURRED, WITH THE EXCEPTION OF WORKER'S COMPENSATION AND LESSEE INSURANCE, WHICH ARE ACCRUED THROUGH THE END OF THE YEAR. PART XII, LINE 2C THE ORGANIZATION HAS A COMMITTEE THAT OVERSEES THE SELECTION OF AN INDEPENDENT CPA FIRM TO CONDUCT IT'S ANNUAL COMPILATION AND PREPARATION OF THE ORGANIZATION'S FORM 990.