2023-02-10T13:02:48-08:00 2022-07-31 680260103 REGALIA & ASSOCIATES CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2021-08-01 237219508 BERKELEY SYMPHONY ORCHESTRA BERK 5108412800 1942 UNIVERSITY AVENUE 104 BERKELEY CA 94704 Katy Kammeyer Executive Dir. 5108412800 2023-02-10 true Katy Kammeyer 999009999 Douglas W Regalia P00186389 9253140390 2 AAL1 IAL1 FAL1 2021 2023-03-07 01:45:13Z Katy Kammeyer 1942 UNIVERSITY AVENUE 104 BERKELEY CA 94704 1774038 false X WWW.BERKELEYSYMPHONY.ORG X 1969 CA THE MISSION OF BERKELEY SYMPHONY IS TO CELEBRATE OUR UNIQUE AND DIVERSE COMMUNITY THROUGH MUSIC-CREATING LIVE PERFORMANCES AND EDUCATIONAL PROGRAMS TO ENGAGE THE CURIOSITY, SPIRIT, AND INTELLECT OF OUR AUDIENCES. 16 16 74 30 0 1085415 1525692 10513 224958 0 -38145 -49587 1057783 1701063 0 0 513004 753900 0 196288 231973 711833 744977 1465733 312806 235330 813272 924767 264673 140838 548599 783929 THE MISSION OF BERKELEY SYMPHONY IS TO CELEBRATE OUR UNIQUE AND DIVERSE COMMUNITY THROUGH MUSIC-CREATING LIVE PERFORMANCES AND EDUCATIONAL PROGRAMS TO ENGAGE THE CURIOSITY, SPIRIT, AND INTELLECT OF OUR AUDIENCES. false false 826891 227057 REGULAR SEASON CONCERTS:During the 2021/2022 Season, Berkeley Symphony celebrated its 50th Anniversary Season. The season included new takes on familiar classics from Stravinskys Firebird Suite; to a unique retelling of Prokofievs Peter and the Wolf; to the season finale, where Berkeley Symphony presented Beethovens monumental Ninth Symphony with a brand new libretto by former U.S. Poet Laureate Tracy K. Smith. Berkeley Symphony's 50th Anniversary celebration also offered two Berkeley Symphony World Premiere commissions: a celebratory work from Derrick Skye (formerly Spiva Jr.) and a riveting new piece from Berkeley-based composer Jimmy Lpez. 99750 EDUCATIONAL OUTREACH: Berkeley Symphonys Music in the Schools (MITS) program provides comprehensive, age-appropriate music education to over 4600 Berkeley public students each year at no cost to the students or their families. Recognized as one of the countrys top music education programs, MITS is run in partnership with the Berkeley Unified School District and helps students fulfill the California Performing Arts Content Standards and provides new ways of approaching other subjects in the core curriculum. NON-RECURRING CONCERTS AND ACTIVITIES: Berkeley Symphony maintains a strong and important presence in the musical community throughout the year via strategic partnerships with other local arts organizations. 926641 true true false false false false false false false false true false false false true true true false false false false false false false true false false false false false false false false false false false false false true false false false false false false false false true 31 0 true 74 true false false false false false true true false 0 false false false false false false false X 16 16 true false false false false false false true true false false true true true true true true true true false CA X X Kathy Paxson 5108412800 1942 UNIVERSITY AVENUE BERKELEY CA 94704 Jim Tibbs Executive Dir. 40.00 0.00 X 82609 0 14509 Ren Mandel Artistic Dir. 40.00 0.00 X 67202 0 12582 Paul Bennett President 4.00 0.00 X X 0 0 0 Kathleen Henschel VP Governance 4.00 0.00 X X 0 0 0 John Dewes Sec & Treasurer 4.00 0.00 X X 0 0 0 Kathleen Crandall VP Community 4.00 0.00 X X 0 0 0 Shariq Yosufzai Director 4.00 0.00 X 0 0 0 Dianne Crosby Director 2.00 0.00 X 0 0 0 Brian James Director 2.00 0.00 X 0 0 0 Susan Acquistapace Director 2.00 0.00 X 0 0 0 Deborah Gould Director 2.00 0.00 X 0 0 0 Janet Maestre Director 2.00 0.00 X 0 0 0 William Knuttel Director 2.00 0.00 X 0 0 0 William McCoy Director 2.00 0.00 X 0 0 0 Jan McCutcheon Director 2.00 0.00 X 0 0 0 Thomas Reicher Director 2.00 0.00 X 0 0 0 Emma Moon Director 2.00 0.00 X 0 0 0 Michael Taddei Director 2.00 0.00 X 0 0 0 Katy Kammeyer Executive Dir. 40.00 0.00 X 0 0 0 149811 27091 0 false false false 0 337850 236515 951327 37679 1525692 Other Program Revenue 711190 1383 1383 Outreach and Education 711190 83311 83311 Program Ad Sales 711190 25785 25785 Ticket Sales and Concert 711190 114479 114479 224958 0 0 0 0 0 19780 337850 71466 -51686 0 3608 1509 2099 2099 0 1701063 227057 X 0 0 0 0 247349 85273 61399 100677 0 439774 363363 46932 29479 0 37437 13715 10836 12886 29340 10749 8492 10099 0 0 36590 36590 0 0 0 366828 257571 99122 10135 74620 69410 5210 6350 4995 1355 3070 3070 0 20016 20016 49904 38665 4581 6658 0 0 0 0 1662 1662 5732 5732 Performance hall rental 42057 42057 PRODUCTION 31324 31324 In-kind expense 22238 22238 Supplies and Equipment 17694 15705 1989 33748 14514 18462 772 1465733 926641 342804 196288 649402 556389 103223 274926 0 1350 56610 0 0 0 0 16157 12439 4986 4155 2493 831 0 0 0 0 40647 23572 813272 924767 54652 74116 30902 44369 141106 38013 22353 264673 140838 X 531432 778929 17167 5000 548599 783929 813272 924767 235330 X false true X true false X 1284830 1099488 707481 1085415 1525692 5702906 0 0 1284830 1099488 707481 1085415 1525692 5702906 1544004 4158902 129 -154 21 -4 0 1800 912 2712 5705614 1503408 0.72890 0.70850 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4986 4155 831 831 Operating lease payable 22353 22353 X 1774038 72975 72975 1701063 1701063 1538708 72975 72975 1465733 1465733 Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, the Symphony 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 the Symphony has adequately evaluated its current tax positions and has concluded that as of July 31, 2022, the Symphony does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.The Symphony 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, respectively. 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. The Symphony may periodically receive unrelated business income requiring the organization to file separate tax returns under federal and state statutes. Under such conditions, the Symphony calculates and accrues the applicable taxes payable. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 SPECIAL EVENTS EXPENSES $71466 COGS $1509 Part XII, Line 2d: Other expenses and losses per audited F/S SPECIAL EVENTS EXPENSES $71466 COGS $1509 X X X X X X X false SYMPHONY GALA 357630 337850 19780 71466 357630 337850 19780 71466 71466 -51686 X 2 15441 FMV X Auction Items 16 14993 FMV X Food & Beverage 3 7245 FMV false false false Form 990, Part VI, Line 1a: Explanation of Delegated Broad Authority to Committee In accordance with common practice in the nonprofit community, the Board delegates certain matters to The Executive Committee, which is empowered to act between board meetings if necessary, and sometimes with specifically delegated authority to act in particular areas on behalf of the full board. The composition of the executive committee includes certain members of the organization's board. Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et Board members Kathleen G. Henschel and John Dewes are married to each other.Board members Shariq Yosufzai and Brian James are married to each other. Form 990, Part VI, Line 11b: Form 990 Review Process 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, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Members of the Board of Directors review all potential conflicts of interest periodically. Top management and all Board members are required to disclose potential conflicts and any related party affiliations. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management 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, Line 15b: Compensation Review and Approval Process for Officers and Key Employees 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, Line 19: Other Organization Documents Publicly Available 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.