2024-03-06T15:04:39-08:00 2023-06-30 680260103 REGALIA & ASSOCIATES CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2022-07-01 941553479 Young Audiences of Northern California YOUN 4159745554 57 Post Street 511 San Francisco CA 94104 Su Rim Treasurer 2024-03-06 true Su Rim 999009999 true Douglas W Regalia P00186389 9253140390 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z John Alecca 57 Post Street 511 San Francisco CA 94104 823745 false X www.ya-nc.org X 1958 CA Young 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. 7 7 21 7 0 318343 352425 447473 462531 3542 7979 810 769358 823745 0 0 416454 510878 0 131645 290414 377424 706868 888302 62490 -64557 472311 415210 196465 197272 275846 217938 X Young Audiences creates art experiences that inspire young people, expand learning, and enliven communities. false false 549170 463341 Young 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] 76769 ASSEMBLY 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. 19270 RESIDENCY 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. 645209 true true false false false false false false false true true false false true true 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 true 46 0 true 21 true false false false false false false false 0 false false false false false false false X 7 7 false false false false false false false true true false false true true true true true true true true false CA X X X Jericha Senyak 4159745554 57 Post Street Suite 907 San Francisco CA 94104 John Alecca Exec Director 40.00 0.00 X 111955 0 0 Justin Warren President 1.00 0.00 X X 0 0 0 Erick Kostuchek Vice President 1.00 0.00 X X 0 0 0 Su Rim Treasurer 2.00 0.00 X X 0 0 0 Beth Miller Secretary 1.00 0.00 X X 0 0 0 Sarah Nantais Board Member 3.00 0.00 X 0 0 0 Kelly Pollard Board Member 1.00 0.00 X 0 0 0 Don Wexler Board Member 1.00 0.00 X 0 0 0 111955 1 false false false 0 186000 166425 352425 Program Revenues 711190 462531 462531 462531 7979 7979 0 0 0 0 0 0 0 Other income 711190 810 810 810 823745 463341 7979 0 0 0 0 115219 77269 16319 21631 0 346767 232553 49115 65099 0 11456 7683 1623 2150 37436 25106 5302 7028 0 0 18197 7182 9095 1920 0 0 1769 1769 48744 26017 786 21941 4058 1533 2525 14724 2497 8758 3469 1971 1570 47 354 0 21220 14571 3470 3179 5126 2918 2189 19 0 0 0 14152 9504 1708 2940 0 9431 6333 1404 1694 Artists and program expenses 230740 230420 320 Bank charges/merchant fees 7093 53 6819 221 Dues and memberships 199 199 0 888302 645209 111448 131645 82767 23541 0 6500 0 211526 135860 0 0 0 0 7083 7674 12606 12606 0 164435 177293 0 0 0 70842 472311 415210 16523 27207 77200 102742 96839 73226 196465 197272 X 274846 148583 1000 69355 275846 217938 472311 415210 -64557 6649 X false false false X 283316 199377 428361 318343 352425 1581822 0 0 283316 199377 428361 318343 352425 1581822 674656 907166 6418 17582 17784 3542 14628 59954 0 0 1641776 1339789 0.55260 0.42880 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 175000 14628 12859 1769 175000 175000 3542 3542 175000 175000 17784 17784 175000 175000 17582 17582 175000 175000 6418 6418 175000 1.00000 false false false 12606 12606 Right of use asset - premises 70842 70842 Lease payable 73226 73226 X 828625 6649 6649 821976 1769 1769 823745 886533 886533 1769 1769 888302 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 Footnote Income 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. Form 990, Part III, Line 4d OTHER 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 11b Form 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 12c Each 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 15a Members 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 15b Compensation 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 18 Tax 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 19 All 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.