2026-03-19T12:34:13-05:00 2025-06-30 330850406 REDWITZ INC 3 PARK PLAZA SUITE 1700 IRVINE CA 92614 990 2024-07-01 330717157 LAGUNA ART MUSEUM LAGU 9494948971 307 CLIFF DRIVE LAGUNA BEACH CA 92651 JULIE PERLIN LEE EXECUTIVE DIRECTOR 9494948971 2026-03-18 1 1 KATHLEEN D ESPIRITU CPA P01323905 9497531514 2024 2025-03-06 01:10:19Z JULIE PERLIN LEE 307 CLIFF DRIVE LAGUNA BEACH CA 92651 3844693 0 X LAGUNAARTMUSEUM.ORG X 1996 CA LAGUNA ART MUSEUM EXISTS TO ENLIGHTEN AND ENGAGE PEOPLE OF ALL AGES THROUGH ART THAT EMBODIES AND PRESERVES THE CALIFORNIA EXPERIENCE. 21 20 37 800 0 0 2142352 2817144 553170 632929 142552 125540 434256 52046 3272330 3627659 0 0 0 0 1343048 1386994 0 0 165520 1867234 2287754 3210282 3674748 62048 -47089 7247754 7649131 498178 492634 6749576 7156497 X THE MUSEUM'S PRIMARY EXEMPT PURPOSE IS TO PROMOTE THE UNDERSTANDING OF THE ROLE OF ART AND ARTISTS IN AMERICN CULTURE THROUGH COLLECT, EXHIBITION, RESEARCH, AND INSTRUCTION. THE FOCUS OF THE ORGANIZATION COLLECTION IS ON THE ART OF CALIFORNIA AND RELATED WORKS FROM THE 19TH, 20TH AND 21ST CENTURIES. 0 0 2085415 699050 EDUCATION IS AT THE HEART OF LAGUNA ART MUSEUM'S MISSION TO ENLIGHTEN AND ENGAGE PEOPLE OF ALL AGES. THROUGH SCHOOL PARTNERSHIPS, FREE YOUTH ADMISSION, FAMILY WORKSHOPS AND THE DEDICATION OF TRAINED MUSEUM EDUCATORS AND DOCENTS, THE MUSEUM FOSTERS CURIOSITY, CREATIVITY AND LIFELONG LEARNING ROOTED IN CALIFORNIA ART AND IDEAS.COLLABORATING DIRECTLY WITH CALIFORNIA ARTISTS AND ARTWORK COLLECTORS, THE MUSEUM PRESENTS EXHIBITIONS AND PROGRAMS THAT REFLECT THE REGION'S UNIQUE HISTORY, DIVERSITY AND INNOVATION FOR THE PURPOSE OF ADVANCING THE UNDERSTANDING OF HOW ARTISTS HAVE SHAPED THE CULTURAL LIFE OF OUR REGION AND STATE FROM THE 19TH CENTURY TO THE PRESENT.THE MUSEUM'S LANDMARK ART + NATURE INITIATIVE PLACES ARTWORK OUTDOORS THAT UNITES ART, SCIENCE AND ENVIRONMENTAL AWARENESS, DRAWING NATIONAL ATTENTION FOR PROJECTS THAT INSPIRE CONNECTION TO THE LANDSCAPE AND CREATIVITY THAT DEFINES CALIFORNIA. 2085415 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 48 0 1 37 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 21 20 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X IRENE SAMADOFF CONTROLLER 9494948971 307 CLIFF DRIVE LAGUNA BEACH CA 92651 EMIL MONDA BOARD MEMBER 1.00 X 0 0 0 LITA ALBUQUERQUE EX-OFFICIO 1.00 X 0 0 0 RICK BALZAR BOARD MEMBER 1.00 X 0 0 0 ROBERT CHAPMAN EX-OFFICIO 1.00 X 0 0 0 BETSY JENKINS BOARD MEMBER 1.00 X 0 0 0 GREG MACGILLIVRAY BOARD MEMBER 1.00 X 0 0 0 TIARE MEEGAN SECRETARY 1.00 X 0 0 0 ROBERT WHALEN EX-OFFICIO 1.00 X 0 0 0 MIKE JOHNSON BOARD MEMBER 1.00 X 0 0 0 SUSAN PICKLE EX-OFFICIO 1.00 X 0 0 0 WENDY AIRD BOARD MEMBER 1.00 X 0 0 0 JOE HANAUER CHAIRMAN 1.00 X X 0 0 0 RICHARD MALCOLM BOARD MEMBER 1.00 X 0 0 0 TOM PAPA BOARD MEMBER 1.00 X 0 0 0 DAVID BRAFF BOARD MEMBER 1.00 X 0 0 0 KATHRYN BURTON GRAY BOARD MEMBER 1.00 X 0 0 0 ROY BASS BOARD MEMBER 1.00 X 0 0 0 BARBARA DANZ BOARD MEMBER 1.00 X 0 0 0 KENNETH KAPLAN BOARD MEMBER 1.00 X 0 0 0 CAROLE KIM BOARD MEMBER 1.00 X 0 0 0 NICOLE STRATHMAN BOARD MEMBER 1.00 X 0 0 0 ELIE WEAVER BOARD MEMBER 1.00 X 0 0 0 SUSAN WHITIN BOARD MEMBER 1.00 X 0 0 0 JULIE PERLIN LEE EXECUTIVE DIRECTOR 40.00 X 210000 0 2337 VICTORIA ZARAGINO GERARD DEPUTY DIRECTOR 40.00 X 100267 0 5657 310267 0 7994 2 0 1 0 0 137978 279294 2399872 133697 2817144 HOTEL ASSESSMENT 721110 389275 389275 ADMISSION 713990 243654 243654 632929 114722 114722 12100 0 12100 12100 12100 111628 100810 10818 10818 10818 64225 279294 78300 -14075 -14075 87280 37924 49356 49356 OTHER 713990 4665 4665 4665 3627659 699050 0 111465 X 324979 216243 105462 3274 821540 546656 266606 8278 46543 26780 19763 102722 76638 25061 1023 91210 61555 28778 877 7864 7864 195850 195850 153688 153688 710960 537764 86525 86671 47006 47006 2565 2565 83740 83740 46380 31702 2038 12640 122291 9055 113236 68403 7038 61365 POSTAGE AND SHIPPING 168055 163955 3245 855 ARTIST COMMISSIONS 123314 73575 49739 OTHER EXPENSES 104803 25442 79361 PRINTING 88404 86704 1700 364431 88997 273271 2163 3674748 2085415 1423813 165520 1230734 553231 839450 13510 148012 11781 18831 65354 58039 4765791 2403031 2352156 2362760 3242835 3407464 331384 261344 7247754 7649131 78799 144079 419379 348555 498178 492634 X 2916376 3274025 3833200 3882472 6749576 7156497 7247754 7649131 X -47089 209781 195310 48919 X 0 1 X 1 0 X 2099348 1750338 2198290 2142352 2817144 11007472 2099348 1750338 2198290 2142352 2817144 11007472 1396495 9610977 32216 45017 73656 71036 137640 359565 11367037 672875 0.84550 0.77220 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 0 3196786 141775 285421 91733 178418 3353831 2877221 100000 355113 27578 107970 3196786 2581744 135000 223751 34332 28942 2877221 2702339 171671 -208045 58310 25911 2581744 1820938 664296 395396 178291 2702339 0.86380 0.13620 1 0 780000 780000 1713000 1040446 672554 1384328 754643 629685 682674 557306 125368 205789 50636 155153 2362760 DEFERRED COMPENSATION OBLIGATION 87929 LEASE LIABILITY - OPERATING LEASE 260626 348555 X 4032750 209781 195310 405091 3627659 0 3627659 3674748 0 3674748 0 3674748 PART III, LINE 1A: IN CONFORMITY WITH THE PRACTICE FOLLOWED BY MANY MUSEUMS, ART OBJECTS PURCHASED OR DONATED TO THE ORGANIZATION ARE NOT CAPITALIZED IN THE STATEMENT OF FINANCIAL POSITION. THE ORGANIZATION'S ART COLLECTION IS MADE UP OF ART OBJECTS THAT ARE HELD FOR EXHIBITION AND VARIOUS OTHER PROGRAM ACTIVITIES. EACH OF THESE ITEMS IS CATALOGED, PRESERVED AND CARED FOR, AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY. PURCHASED COLLECTION ITEMS ARE RECORDED AS DECREASES IN UNDESIGNATED NET ASSETS WITHOUT DONOR RESTRICTIONS WHEN PURCHASED. CONTRIBUTED COLLECTION ITEMS ARE EXCLUDED FROM THE FINANCIAL STATEMENTS. DEACCESSION PROCEEDS ARE REQUIRED BY THE ORGANIZATION'S POLICY TO BE APPLIED TO THE ACQUISITION OF WORKS OF ART FOR THE PERMANENT COLLECTION. PART III, LINE 4: THE MUSEUM IS A NONPROFIT CALIFORNIA CORPORATION INCORPORATED ON JULY 22, 1996. AS AN AMERICAN ART MUSEUM WITH A SPECIAL FOCUS ON THE ART OF CALIFORNIA, ITS PURPOSE IS TO PROMOTE UNDERSTANDING OF THE ROLE OF ART AND ARTISTS IN AMERICAN CULTURE THROUGH COLLECTION, EXHIBITION, RESEARCH AND INSTRUCTION. THE FOCUS OF THE MUSEUM COLLECTION IS ON THE ART OF CALIFORNIA AND RELATED WORKS FROM THE 19TH AND 20TH CENTURIES WITH AN EMPHASIS ON THE 20TH CENTURY. PART V, LINE 4: THE FUND IS RETAINED IN PERPETUITY. PART X, LINE 2: GAAP PROVIDES ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ENTITY IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES THAT ALL OF THE POSITIONS TAKEN IN ITS FEDERAL AND STATE EXEMPT ORGANIZATION TAX RETURNS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. THE ORGANIZATION'S RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES, GENERALLY FOR THREE AND FOUR YEARS, RESPECTIVELY, AFTER THEY ARE FILED. ART AUCTION 343519 279294 64225 78300 0 343519 279294 64225 78300 78300 -14075 X 0 0 0 0 0 0 0 0 0 JULIE PERLIN LEE EXECUTIVE DIRECTOR 210000 0 0 0 0 0 2100 0 237 0 212337 0 0 0 X 3 130919 COMPARABLE SALES/FMV X DISPLAY CASES FOR JEWERLY ART WORK 4 30600 REPLACEMENTS COST ON 1 0 0 0 PART I, COLUMN (B): THE IN-KIND CONTRIBUTION RELATES TO THE DESIGN, FABRICATION, AND INSTALLATION OF FOUR CUSTOM DISPLAY CASES CREATED BY THE EXHIBITING ARTIST SPECIFICALLY FOR THE PRESENTATION OF HIS JEWELRY-BASED ARTWORK. THE ARTIST PROVIDED THESE SPECIALIZED EXHIBITION DISPLAY STRUCTURES. THE TOTAL VALUE OF THE DONATED MATERIALS IS $30,600 FOR THE FISCAL YEAR ENDED JUNE 30, 2025. FORM 990, PART VI, SECTION A, LINE 2 STEVEN AND KRISTEN SAMUELIAN ARE HUSBAND AND WIFE. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR REVIEWS FORM 990 AND PROVIDES IT TO THE TREASURER AND BOARD CHAIR PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY REQUIRES ALL OFFICERS, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES TO ANNUALLY DISCLOSE ANY INTERESTS THAT COULD GIVE RISE TO A CONFLICT. WHEN A POTENTIAL CONFLICT IS IDENTIFIED, THE INDIVIDUAL MUST DISCLOSE THE EXISTENCE AND NATURE OF THE CONFLICT TO THE BOARD OF DIRECTORS. THE BOARD DETERMINES WHETHER A CONFLICT EXISTS AND, IF SO, THE AFFECTED INDIVIDUAL IS REQUIRED TO RECUSE THEMSELVES FROM BOTH DISCUSSION AND VOTING ON THE MATTER. THE BOARD DOCUMENTS THE EXISTENCE AND RESOLUTION OF THE CONFLICT IN THE MEETING MINUTES. THE ORGANIZATION MONITORS COMPLIANCE WITH THE POLICY THROUGH ANNUAL QUESTIONNAIRES AND ONGOING OVERSIGHT BY THE BOARD AND MANAGEMENT. ANY ACTUAL OR POTENTIAL CONFLICTS ARE REVIEWED AT THE BOARD LEVEL, AND APPROPRIATE RESTRICTIONS ARE IMPOSED AS NECESSARY TO ENSURE THAT NO INDIVIDUAL WITH A CONFLICT INFLUENCES DECISIONS IN WHICH THEY HAVE A PERSONAL INTEREST. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS AND COMPARED WITH PAY RATE DATA FOR SIMILAR ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 18 THESE DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G PROFESSIONAL FEES FOR UPKEEP OF ART: PROGRAM SERVICE EXPENSES 537,764. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 537,764. PROFESSIONAL FEES FOR MGMT CONSULTING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 86,525. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 86,525. PROFESSIONAL HELP WITH GALA - NOT PROFESSIONAL FUNDRAISER: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 86,671. TOTAL EXPENSES 86,671. FORM 990, PART XI, LINE 9: RECLASSIFICATION OF CAPITAL EXPENSES 48,919.