2019-11-20T08:41:50-08:00 2019-07-31 Regalia & Associates CPAs 103 Town Country Dr Ste K Danville CA 94526 990 2018-08-01 237219508 BERKELEY SYMPHONY ORCHESTRA BERK 5108412800 1942 UNIVERSITY AVENUE BERKELEY CA 94704 Jim Tibbs Exec Director 5108412800 2019-11-20 true Douglas Regalia P00186389 9253140390 2018 2020-04-17 16:48:07Z Shariq Yosufzai 1942 UNIVERSITY AVENUE 207 BERKELEY CA 94704 1462294 false 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 16 155 30 0 2604 1284830 1099488 443020 244495 129 -154 -56490 -36254 1671489 1307575 0 0 1078853 924936 0 230199 478917 424221 1557770 1349157 113719 -41582 604745 632698 117258 185191 487487 447507 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 859149 244495 REGULAR SEASON CONCERTS: Berkeley Symphony presented four symphonic concerts at Zellerbach Hall in Berkeley and five chamber concerts at the Piedmont Center for the Arts in Piedmont. Season highlights included community partner collaborations with ODC/Dance as well as Berkeley High Jazz Ensemble, a world premiere commission by Hannah Kendall, five works by women composers, and guest conductor appearances by Ming Luke, Joseph Young, Christopher Rountree and Christian Reif. Joseph Young was appointed as the new BSO Music Director following his highly successful and critically acclaimed debut appearance in January 2019. 118989 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. This year Berkeley Symphony continued the Berkeley Sounds Composer Fellows program under the leadership of Music Alive composer-in-residence Anna Clyne and presented three world premiere compositions by Ursula Kwong-Brown, Aiyana Tedi Braun, and Peter Shin at the Bay Area Book Festival in May 2019. 978138 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 false false false true false false false false false false false false true 52 0 true 155 true false false false false false true true true false false 0 false false false false false false false false false false false false X 18 16 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 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 X 0 0 0 Sandra Floyd VP Development 4.00 0.00 X 0 0 0 Paul Bennett VP Strategy 4.00 0.00 X 0 0 0 Gertrude Allen VP Cmty Engage 4.00 0.00 X 0 0 0 Susan Acquistapace Director 2.00 0.00 X 0 0 0 Thomas Richardson Director 2.00 0.00 X 0 0 0 William Knuttel Director 2.00 0.00 X 0 0 0 Tom Reicher Director 2.00 0.00 X 0 0 0 Tricia Swift Director 2.00 0.00 X 0 0 0 Janet Maestre Director 2.00 0.00 X 0 0 0 Deborah Shidler Director 2.00 0.00 X 0 0 0 Michel Taddei Director 2.00 0.00 X 0 0 0 Jan McCutcheon Director 2.00 0.00 X 0 0 0 Carrie McAllister Director 2.00 0.00 X 0 0 0 William McCoy Director 2.00 0.00 X 0 0 0 Ren Mandel Artistic Dir 40.00 0.00 X 94395 0 9426 Jim Tibbs Executive Dir. 40.00 0.00 X 0 0 0 94395 9426 0 false false false 0 395874 22568 681046 47893 1099488 Advertising 711190 34645 34645 Fee for Service - Run-Out 711190 65303 65303 Fee for Service-MITS 711190 10000 10000 TICKET SALES 711190 134547 134547 244495 -154 -154 0 0 0 0 116665 395874 154719 -38054 0 0 Other 711190 1800 1800 1800 1307575 246295 -154 0 0 0 0 94395 23599 9439 61357 0 705249 567385 52265 85599 27186 27186 41395 17529 12730 11136 56711 40190 4879 11642 0 0 27389 27389 0 0 0 10286 5143 5143 75738 75738 13550 9901 1162 2487 19270 14082 1652 3536 0 39110 28579 3354 7177 9254 5136 4118 0 0 0 0 0 3779 2762 324 693 PRODUCTION 111939 111939 In-kind expense 47893 5218 6152 36523 Performance hall rental 27318 27318 MUSIC RENTAL AND ROYALTIES 18431 18431 20264 3138 16338 788 1349157 978138 140820 230199 240469 335748 16626 29865 323713 181708 0 0 0 0 0 23937 47438 8715 8715 0 0 0 0 0 37939 604745 632698 10273 32367 106985 114885 37939 117258 185191 X 135611 168569 346876 273938 5000 5000 487487 447507 604745 632698 X -41582 1602 X false true X true false X 715097 606471 839926 1284830 1099488 4545812 0 0 715097 606471 839926 1284830 1099488 4545812 1457286 3088526 129 -154 -25 0 1800 1800 4547587 3083825 0.67920 0.67290 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8715 8715 Right of Use Asset - premises 37939 37939 Operating lease payable 37939 37939 X 1475881 11985 156321 168306 1307575 1307575 1515861 11985 154719 166704 1349157 1349157 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 $154719 Change in PV of receivables $1602 Part XII, Line 2d: Other expenses and losses per audited F/S SPECIAL EVENTS EXPENSES $154719 X X X X X X X false SYMPHONY GALA 382589 291294 91295 34146 44404 51146 Opening Night Dinner 72795 58856 13939 16856 1 57155 45724 11431 8167 512539 395874 116665 59169 44404 51146 154719 -38054 X Hospitality 1 2885 FMV X Wine 1 18468 FMV X Equipment 1 360 FMV X Hospitality 1 600 FMV X Equipment, food and beverage 1 8817 FMV X Equipment 1 277 FMV X Food and beverage 1 1379 FMV X Advertising 1 1350 FMV X Entertainment 3 1890 FMV X Food & Beverage 2 1599 FMV X Chocolates 1 3500 FMV X Flowers 1 300 FMV X Decorations 1 4393 FMV X Equipment 1 2075 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. Other Changes In Net Assets Or Fund Balances - Other Increases Change in PV of receivables = $1602