YOUNG AUDIENCES OF NORTHERN CALIFORNIA: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
YOUNG AUDIENCES OF NORTHERN CALIFORNIA (EIN 94-1553479)
Tax period
2022-07-01 to 2023-06-30
Filed
2024-03-06
IRS object ID
202420669349301017
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-03-06T15:04:39-08:00ReturnTs
Tax Period End2023-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN680260103PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1REGALIA & ASSOCIATES CPASBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1103 TOWN COUNTRY DR STE KAddressLine1Txt
CityDANVILLECityNm
State AbbreviationCAStateAbbreviationCd
ZIP94526ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN941553479EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Young Audiences of Northern CaliforniaBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlYOUNBusinessNameControlTxt
Phone4159745554PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line157 Post Street 511AddressLine1Txt
CitySan FranciscoCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94104ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSu RimPersonNm
Person TitleTreasurerPersonTitleTxt
Signature2024-03-06SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstSuPersonFirstNm
Person LastRimPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDouglas W RegaliaPreparerPersonNm
PTINP00186389PTIN
Phone9253140390PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJohn AleccaPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line157 Post Street 511AddressLine1Txt
CitySan FranciscoCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94104ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$823,745GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.ya-nc.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1958FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionYoung Audiences partners with professional, community-based teaching artists to fill the gap caused by continued cuts to school arts programs. Signature Core Programs include artist residencies, performance demonstrations, and teacher professional development.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee21TotalEmployeeCnt
Total Volunteers7TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$318,343PYContributionsGrantsAmt
CY Contributions Grants$352,425CYContributionsGrantsAmt
PY Program Service Revenue$447,473PYProgramServiceRevenueAmt
CY Program Service Revenue$462,531CYProgramServiceRevenueAmt
PY Investment Income$3,542PYInvestmentIncomeAmt
CY Investment Income$7,979CYInvestmentIncomeAmt
CY Other Revenue$810CYOtherRevenueAmt
PY Total Revenue$769,358PYTotalRevenueAmt
CY Total Revenue$823,745CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$416,454PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$510,878CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$131,645CYTotalFundraisingExpenseAmt
PY Other Expenses$290,414PYOtherExpensesAmt
CY Other Expenses$377,424CYOtherExpensesAmt
PY Total Expenses$706,868PYTotalExpensesAmt
CY Total Expenses$888,302CYTotalExpensesAmt
PY Revenues Less Expenses$62,490PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$64,557CYRevenuesLessExpensesAmt
Total Assets BOY$472,311TotalAssetsBOYAmt
Total Assets EOY$415,210TotalAssetsEOYAmt
Total Liabilities BOY$196,465TotalLiabilitiesBOYAmt
Total Liabilities EOY$197,272TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$275,846NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$217,938NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionYoung Audiences creates art experiences that inspire young people, expand learning, and enliven communities.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$549,170ExpenseAmt
Revenue$463,341RevenueAmt
DescYoung Audiences of Northern California brings art back into schools and other locations where students gather. We work in partnership with schools to craft an arts program that fills the gap between what children need and what schools are able to provide under current budget constraints. Working with more than 54 teaching artists, we develop arts programs that support academic goals as well as social and extra-curricular goals. All of our programs align with the Visual and Performing Arts standards issued by the California Department of Education, but they also support the 21st Century skill goals of The Common Core. Although all of our programs are underwritten at some level, all schools are asked to participate in the funding of our programming as well. Generally, the underwritten amount is approximately 50%, but under special programs, that amount [continued on Schedule O]Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$76,769ExpenseAmt
DescASSEMBLY PERFORMANCESAssembly performances invited students to experience a professional dance, theater or music program right in their school. These programs were planned as single, school-wide performances, or as two back-to-back performances divided by grade-level.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$19,270ExpenseAmt
DescRESIDENCY PROGRAMOur residency program transforms the classroom into a studio by bringing a Teaching Artist into the students routine for a period of 6 to 16 sessions, offering students the chance to experience an art form close-up, hands-on and for an extended period. Residencies are geared toward forging deep connections and fostering creativity.Very often, the Teaching Artist links the content of residency to something the classroom teachers are working on in the curriculum, or, something the school is working on at-large (such as linking a visual arts program to math or science topics; or using a drumming residency to foster team-building or school citizenship).Every residency begins with a Planning Meeting between classroom teachers and the Teaching Artist to ensure a successful, collaborative experience.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$645,209TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document46IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee21EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Form8282 Filed0Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd
OtherYes (X)OtherInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJericha SenyakPersonNm
Phone4159745554PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line157 Post Street Suite 907AddressLine1Txt
CitySan FranciscoCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94104ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
John Alecca
Exec Director40.000.00Yes (X)$111,955$0$0
Justin Warren
President1.000.00Yes (X)$0$0$0Yes (X)
Erick Kostuchek
Vice President1.000.00Yes (X)$0$0$0Yes (X)
Su Rim
Treasurer2.000.00Yes (X)$0$0$0Yes (X)
Beth Miller
Secretary1.000.00Yes (X)$0$0$0Yes (X)
Sarah Nantais
Board Member3.000.00$0$0$0Yes (X)
Kelly Pollard
Board Member1.000.00$0$0$0Yes (X)
Don Wexler
Board Member1.000.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$111,955TotalReportableCompFromOrgAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$186,000GovernmentGrantsAmt
All Other Contributions$166,425AllOtherContributionsAmt
Total Contributions$352,425TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescProgram RevenuesDesc
Business711190BusinessCd
Total Revenue Column$462,531TotalRevenueColumnAmt
Related Or Exempt Func Income$462,531RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$462,531TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,979TotalRevenueColumnAmt
Exclusion$7,979ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOther incomeDesc
Business711190BusinessCd
Total Revenue Column$810TotalRevenueColumnAmt
Related Or Exempt Func Income$810RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$810OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$823,745TotalRevenueColumnAmt
Related Or Exempt Func Income$463,341RelatedOrExemptFuncIncomeAmt
Exclusion$7,979ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$115,219TotalAmt
Program Services$77,269ProgramServicesAmt
Management And General$16,319ManagementAndGeneralAmt
Fundraising$21,631FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$346,767TotalAmt
Program Services$232,553ProgramServicesAmt
Management And General$49,115ManagementAndGeneralAmt
Fundraising$65,099FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$11,456TotalAmt
Program Services$7,683ProgramServicesAmt
Management And General$1,623ManagementAndGeneralAmt
Fundraising$2,150FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$37,436TotalAmt
Program Services$25,106ProgramServicesAmt
Management And General$5,302ManagementAndGeneralAmt
Fundraising$7,028FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$18,197TotalAmt
Program Services$7,182ProgramServicesAmt
Management And General$9,095ManagementAndGeneralAmt
Fundraising$1,920FundraisingAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$1,769TotalAmt
Management And General$1,769ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$48,744TotalAmt
Program Services$26,017ProgramServicesAmt
Management And General$786ManagementAndGeneralAmt
Fundraising$21,941FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$4,058TotalAmt
Program Services$1,533ProgramServicesAmt
Management And General$2,525ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$14,724TotalAmt
Program Services$2,497ProgramServicesAmt
Management And General$8,758ManagementAndGeneralAmt
Fundraising$3,469FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$1,971TotalAmt
Program Services$1,570ProgramServicesAmt
Management And General$47ManagementAndGeneralAmt
Fundraising$354FundraisingAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$21,220TotalAmt
Program Services$14,571ProgramServicesAmt
Management And General$3,470ManagementAndGeneralAmt
Fundraising$3,179FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$5,126TotalAmt
Program Services$2,918ProgramServicesAmt
Management And General$2,189ManagementAndGeneralAmt
Fundraising$19FundraisingAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$14,152TotalAmt
Program Services$9,504ProgramServicesAmt
Management And General$1,708ManagementAndGeneralAmt
Fundraising$2,940FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$9,431TotalAmt
Program Services$6,333ProgramServicesAmt
Management And General$1,404ManagementAndGeneralAmt
Fundraising$1,694FundraisingAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
Artists and program expenses$230,740$230,420$320
Bank charges/merchant fees$7,093$53$6,819$221
Dues and memberships$199$199

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$888,302TotalAmt
Program Services$645,209ProgramServicesAmt
Management And General$111,448ManagementAndGeneralAmt
Fundraising$131,645FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$82,767BOYAmt
EOY$23,541EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$6,500BOYAmt
EOY$0EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$211,526BOYAmt
EOY$135,860EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$7,083BOYAmt
EOY$7,674EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$12,606LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$12,606LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$164,435BOYAmt
EOY$177,293EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
EOY$70,842EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$472,311BOYAmt
EOY$415,210EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$16,523BOYAmt
EOY$27,207EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$77,200BOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$102,742BOYAmt
EOY$96,839EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
EOY$73,226EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$196,465BOYAmt
EOY$197,272EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$274,846BOYAmt
EOY$148,583EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,000BOYAmt
EOY$69,355EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$275,846BOYAmt
EOY$217,938EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$472,311BOYAmt
EOY$415,210EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$64,557ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$6,649NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$283,316CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$199,377CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$428,361CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$318,343CurrentTaxYearMinus1YearAmt
Current Tax Year$352,425CurrentTaxYearAmt
Total$1,581,822TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$283,316CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$199,377CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$428,361CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$318,343CurrentTaxYearMinus1YearAmt
Current Tax Year$352,425CurrentTaxYearAmt
Total$1,581,822TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$674,656SubstantialContributorsTotAmt
Public Support Total170$907,166PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,418CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$17,582CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$17,784CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,542CurrentTaxYearMinus1YearAmt
Current Tax Year$14,628CurrentTaxYearAmt
Total$59,954TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Total Support$1,641,776TotalSupportAmt
Gross Receipts Rltd Activities$1,339,789GrossReceiptsRltdActivitiesAmt
Public Support CY1700.55260PublicSupportCY170Pct
Public Support PY1700.42880PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$175,000BeginningYearBalanceAmt
Investment Earnings Or Losses$14,628InvestmentEarningsOrLossesAmt
Other Expenditures$12,859OtherExpendituresAmt
Administrative Expenses$1,769AdministrativeExpensesAmt
End Year Balance$175,000EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$175,000BeginningYearBalanceAmt
Investment Earnings Or Losses$3,542InvestmentEarningsOrLossesAmt
Other Expenditures$3,542OtherExpendituresAmt
End Year Balance$175,000EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$175,000BeginningYearBalanceAmt
Investment Earnings Or Losses$17,784InvestmentEarningsOrLossesAmt
Other Expenditures$17,784OtherExpendituresAmt
End Year Balance$175,000EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$175,000BeginningYearBalanceAmt
Investment Earnings Or Losses$17,582InvestmentEarningsOrLossesAmt
Other Expenditures$17,582OtherExpendituresAmt
End Year Balance$175,000EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$175,000BeginningYearBalanceAmt
Investment Earnings Or Losses$6,418InvestmentEarningsOrLossesAmt
Other Expenditures$6,418OtherExpendituresAmt
End Year Balance$175,000EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY1.00000BoardDesignatedBalanceEOYPct
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd
Related Org List Sch RfalseRelatedOrgListSchRInd

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$12,606OtherCostOrOtherBasisAmt
Depreciation$12,606DepreciationAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescRight of use asset - premisesDesc
Book Value$70,842BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$70,842TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescLease payableDesc
Amt$73,226Amt
FieldValueIRS element (for citing)
Total Liability$73,226TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$828,625TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$6,649NetUnrealizedGainsInvstAmt
Revenue Not Reported$6,649RevenueNotReportedAmt
Revenue Subtotal$821,976RevenueSubtotalAmt
Investment Expenses Not Incld$1,769InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$1,769RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$823,745TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$886,533TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$886,533ExpensesSubtotalAmt
Investment Expenses Not Incld2$1,769InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$1,769ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$888,302TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part V, Line 4: Intended uses of the endowment fund.The board-designated fund is intended to provide stability for future operational spending on programmatic activities.
Part X : FIN48 FootnoteIncome TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, YANC is required to report information regarding its exposure to various tax positions taken by the organization and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that YANC has adequately evaluated its current tax positions and has concluded that as of June 30, 2023 YANC does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.YANC has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that the organization continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. YANC may periodically receive unrelated business income (such as sublease rental or advertising income) requiring the organization to file separate tax returns under federal and state statutes. Under such conditions, YANC calculates, accrues, and remits the applicable taxes payable.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part III, Line 4dOTHER PROGRAM SERVICES 4: [Part III Line 4a continued]can be significantly more. Our in-school programs include Assembly Performance Demonstrations, Classroom Residencies, Grade-Level Workshops, and Classroom Teacher Professional Development. In an Assembly Performance Demonstration, a professional artist performs for a large portion of the student body. Typically presenting in an auditorium, multi-purpose room, or cafeteria, Performance Demonstrations afford young people the chance to experience live, virtuosic art for a period of 45 minutes. In a Classroom Residency, a professional artist works with one classroom once a week, for approximately 45 minutes each week, over as many as 20 weeks, taking the children in the classroom through the process of art-making and transforming the classroom into a studio. In a Grade-Level Workshop, a professional artist works with an entire grade level for one 45-90 minutes session to participate in the process of art-making. Often, a Grade-Level Workshop is provided in conjunction with a Performance Demonstration. Classroom Teacher Professional Development involves a professional artist working with a group of generalist classroom teachers to enhance their skills at arts integration. These sessions typically last 60 to 120 minutes. In all Young Audiences programs, participants experience the art form, gain understanding of the art form, make creative choices within the art form, and connect the art form to their personal experiences. All Young Audiences programs are arts-focused, student-centered, outcomes-driven, and measurably effective.
Form 990, Part VI, Section B, Line 11bForm 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service.
Form 990, Part VI, Section B, Line 12cEach member of the Board of Directors is advised of the Conflict of Interest policy. At each vote, any member who perceives a conflict is asked to recuse himself/herself from the vote. Each member meets with the Board President and Executive Director annually to review the members commitment to the organization and possible conflicts of interest.
Form 990, Part VI, Section B, Line 15aMembers of the board of directors review the compensation of all high-level personnel periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every 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 B, Line 15bCompensation of other personnel and highly compensated employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files.
Form 990, Part VI, Section C, Line 18Tax returns are available for download from several websites and by request from the organization's office in San Francisco, California.
Form 990, Part VI, Section C, Line 19All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to our website and to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office.

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.