2020-11-30T09:37:43-08:00 2020-07-31 680260103 REGALIA & ASSOCIATES CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2019-08-01 237219508 BERKELEY SYMPHONY ORCHESTRA BERK 5108412800 1942 UNIVERSITY AVENUE BERKELEY CA 94704 Jim Tibbs Exec Director 5108412800 2020-11-30 true Douglas Regalia P00186389 9253140390 2019 2022-09-23 18:48:47Z X Shariq Yosufzai 1942 UNIVERSITY AVENUE 104 BERKELEY CA 94704 1012112 false X WWW.BERKELEYSYMPHONY.ORG X 1969 CA THE MISSION OF BERKELEY SYMPHONY IS TO CHAMPION SYMPHONIC MUSIC AS A LIVING ART FORM - CREATING LIVE PERFORMANCE AND EDUCATIONAL PROGRAMS THAT ENGAGE THE INTELLECT, SPARK THE CURIOSITY, AND DELIGHT THE SPIRIT. 18 18 187 30 0 1099488 707481 244495 210782 -154 21 -36254 31873 1307575 950157 0 0 924936 803617 0 187058 424221 358254 1349157 1161871 -41582 -211714 632698 473183 185191 237390 447507 235793 BERKELEY SYMPHONY CONTINUES THE TRADITION OF PRESENTING CONCERT PROGRAMMING TO THE BERKELEY COMMUNITY AND GREATER BAY AREA WITH A FOCUS ON INNOVATION, COMMUNITY, AND EXCELLENCE. false false 719328 REGULAR SEASON CONCERTS: Berkeley Symphony presented two symphonic concerts at Zellerbach Hall in Berkeley and three chamber concerts at the Piedmont Center for the Arts in Piedmont. Season highlights included, the debut of Joseph Young as the Orchestra's new Music Director, the return of Bay Area favorite Conrad Tao, a rare performance of Shango Memory by former UC Berkeley professor of music Olly Wilson, and Beethoven's Symphony No. 5 in C minor. 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. The program includes interactive on-campus concerts, classroom visits and four family concerts. 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. 719328 true true false false false false false false false false true false false true 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 48 0 true 187 true false false false false true true true true false 0 false false false false false false false X 18 18 true false false false false false false true true false false true true true true true true true true false CA X X Jim Tibbs 5108412800 1942 UNIVERSITY AVENUE BERKELEY CA 94704 Ren Mandel Artistic Dir. 40.00 0.00 X 91503 0 12398 Jim Tibbs Executive Dir. 40.00 0.00 X 79535 0 14553 Shariq Yosufzai President 4.00 0.00 X X 0 0 0 Brian James Secretary 4.00 0.00 X X 0 0 0 John Dewes Treasurer 4.00 0.00 X X 0 0 0 Kathleen Henschel VP Governance 4.00 0.00 X 0 0 0 Paul Bennett VP Strategy 4.00 0.00 X 0 0 0 Carrie McAlister VP Cmty Engment 4.00 0.00 X 0 0 0 Susan Acquistapace Director 2.00 0.00 X 0 0 0 Gertrude Allen 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 Thomas Richardson Director 2.00 0.00 X 0 0 0 Deborah Shidler Director 2.00 0.00 X 0 0 0 Michael Taddei Director 2.00 0.00 X 0 0 0 Tricia Swift Director 2.00 0.00 X 0 0 0 171038 26951 0 false false false 0 152862 44000 510619 58233 707481 Advertising 711190 18014 18014 Fee for Service - Run-Out 711190 109837 109837 Fee for Service-MITS 711190 10000 10000 TICKET SALES 711190 72931 72931 210782 21 21 0 0 0 0 92916 152862 61955 30961 0 0 Other 711190 912 912 912 950157 211694 21 0 0 0 0 188614 60904 80082 47628 501899 420302 14967 66630 0 19259 19259 49053 16200 19975 12878 44792 28237 7518 9037 0 0 38772 38772 0 0 0 18000 18000 98763 98763 14205 14205 22328 22328 0 39086 39086 4207 2853 641 713 0 0 0 0 831 831 4332 4332 PRODUCTION 48351 48351 In-kind expense 32315 1495 30820 Performance hall rental 16616 16616 Memberships, fees, licenses 6238 697 5541 14210 5651 7207 1352 1161871 719328 255485 187058 335748 342602 29865 57792 181708 0 0 0 0 0 0 47438 11944 4986 831 4155 0 0 0 0 37939 56690 632698 473183 32367 20232 114885 19171 141297 37939 56690 185191 237390 X 168569 170793 278938 65000 447507 235793 632698 473183 -211714 X false true X true false X 606471 839926 1284830 1099488 707481 4538196 0 0 606471 839926 1284830 1099488 707481 4538196 1424261 3113935 129 -154 21 -4 0 1800 912 2712 4540904 2575032 0.68580 0.67920 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4986 831 4155 4155 Right of Use Asset - premises 56690 56690 Operating lease payable 56690 56690 X 1012112 61955 61955 950157 950157 1223826 61955 61955 1161871 1161871 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, 2019, 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 $61955 Change in PV of receivables $0 Part XII, Line 2d: Other expenses and losses per audited F/S SPECIAL EVENTS EXPENSES $61955 X X X X X X X false SYMPHONY GALA 160192 93724 66468 548 546 24176 Opening Night Dinner 49751 30470 19281 25774 1 35835 28668 7167 10911 245778 152862 92916 37233 546 24176 61955 30961 X 1 25918 FMV X Food & Beverage 1 6792 FMV X Home Art Tour & Reception 1 13500 FMV X Entertainment 1 100 FMV X Food & Beverage 1 120 FMV X Decorations 2 2546 FMV X Property Stay 2 1395 FMV X Gift Certificat 27 7862 FMV false true 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 BYTHE ORGANIZATION'S MANAGEMENT, MEMBERS OF THE BOARD OF DIRECTORS, AND THE EXECUTIVEDIRECTOR. THIS GROUP OF INDIVIDUALS THEN DISCUSSES THE CONTENTS OF THE RETURN WITHTHE OUTSIDE TAX PROFESSIONAL. 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 AT LEAST ANNUALLY. THE EXECUTIVE DIRECTOR AND ALL BOARD MEMBERS ARE REQUIRED TO DISCLOSE (IN WRITING) POTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS. LOANS BETWEEN THE ORGANIZATION AND MEMBERS OF MANAGEMENT AND THE BOARD ARE STRICTLY PROHIBITED. 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 KEY 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 LEGALFILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BYTAX AUTHORITIES AND THE GENERAL PUBLIC. TAX RETURNS ARE POSTED ANNUALLY TOWWW.GUIDESTAR.ORG (WHERE THEY ARE AVAILABLE FOR VIEWING AS ELECTRONIC COPIES) AND ARE ALSO AVAILABLE FOR A PHYSICAL INSPECTION AT THE ORGANIZATION'S OFFICE IN BERKELEY, CALIFORNIA.