2019-04-10T13:28:12-07:00 2018-06-30 680260103 Regalia & Associates CPAs 103 Town Country Dr Ste K Danville CA 94526 990 2017-07-01 943081554 EAST BAY PERFORMING ARTS dba OAKLAND SYMPHONY EAST 5104440801 1440 Broadway OAKLAND CA 94612 Mieko Hatano Executive Director 5104440801 2019-04-10 true Douglas W Regalia P00186389 9253140390 2017 2019-02-21 02:37:17Z James A Hasler 1440 Broadway 405 OAKLAND CA 94612 2738698 false false X www.OAKLANDSYMPHONY.ORG X 1988 CA Oakland Symphony, youth orchestra and chorus bring together orchestral music, choral music, and youth education to strengthen the Oakland/East Bay community by providing quality live performances, music education for lifetime enrichment of (continued on Page 2 Line 1) 19 19 249 75 0 1599246 1405904 1177691 1081808 54517 66607 109927 125852 2941381 2680171 0 0 1345981 1345846 0 307126 1467536 1498225 2813517 2844071 127864 -163900 3087198 2886403 398433 408803 2688765 2477600 X (continued from previous page) our youth, and the permanent legacy of the performing arts. Additional information is provided in Schedule O. false false 1321353 718384 Symphonic performances and artistic collaborationsIn fostering development of the performing arts, Oakland Symphony collaborates with other arts organizations and showcases new American works and young artists. The Symphony has partnered with several organizations and performers to create a commissioning and performance program for new works by American composers. 585000 100335 EDUCATION AND OUTREACHUnder the leadership of Maestro Morgan, Oakland Symphony reaches over 75,000 adults and students each year, with significant resources dedicated to education and outreach. These programs include acclaimed education programs collectively known as MUSE (Music for excellence), comprised of young people's concerts, orchestra ensembles, in-school music lessons and mentoring, and regular school visits by musicians. Oakland Symphony Youth Orchestra performs 4 concerts each season and practices weekly, Bridge program provides private lessons for students advancing from MUSE orchestra to YouthOrchestra. The Symphony's various education programs serve over 21,000 young people each year. 265892 262336 TouringIn June 2018, Oakland Symphony Chorus embarked on a 10-day tour of Italy, with performances of sacred choral music and African-American gospel music in Rome, Venice and Florence, presenting a mix of long-ago and recent cultures and history in churches and other venues. 2172245 true true false false false false false false false true true true 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 false false false true false false false false false false false false true 47 0 true 249 true false false false false false true true true true false 0 false false false false false false false false false false X 19 19 false false false false false false false true true false false true true true true true true true true false CA X X Donna Williams 5104440801 1440 Broadway Suite 405 OAKLAND CA 94612 James A Hasler President 3.00 0.00 X X 0 0 0 Delida Costin Vice President 3.00 0.00 X X 0 0 0 Bette Epstein Vice President 3.00 0.00 X X 0 0 0 Donna M Williams Treasurer 8.00 0.00 X X 0 0 0 Monique Stevenson Secretary 8.00 0.00 X X 0 0 0 James F Bell Director 1.00 0.00 X 0 0 0 Charles Crane Director 1.00 0.00 X 0 0 0 Joseph C Frank Sr Director 1.00 0.00 X 0 0 0 Katrine Gray Director 1.00 0.00 X 0 0 0 Carol Henri Director 1.00 0.00 X 0 0 0 Harry Howe Director 1.00 0.00 X 0 0 0 Conway B Jones Jr Director 1.00 0.00 X 0 0 0 Robert F Kidd Director 1.00 0.00 X 0 0 0 Natasha Mahkijani Director 1.00 0.00 X 0 0 0 Steve Nicholls Director 1.00 0.00 X 0 0 0 Andrea Plesnarski Director 1.00 0.00 X 0 0 0 Deborah Spangler Director 1.00 0.00 X 0 0 0 Kline A Wilson Jr Director 1.00 0.00 X 0 0 0 Mieko Hatano Exec Director 40.00 0.00 X X 0 0 0 Michael Morgan MUSIC DIRECTOR 40.00 0.00 X 108195 0 11210 Steven Payne Exec Director 40.00 0.00 X 118938 0 6152 227133 17362 2 false false false 0 30000 1375904 268509 1405904 Other earned income 711130 753 753 Ticket sales & FEES 711130 818719 818719 Touring 711130 262336 262336 1081808 66607 66607 0 0 0 0 184379 58527 125852 125852 0 0 0 2680171 1081808 192459 0 0 0 0 227133 203345 5947 17841 0 919062 698243 55884 164935 31236 31236 84288 66777 4426 13085 84127 66650 4418 13059 0 0 55385 55385 0 0 0 209625 89247 98800 21578 82983 82983 16377 15444 933 0 0 220810 143209 42881 34720 15427 8282 6045 1100 0 11406 9841 1565 3480 3480 0 15920 7915 4115 3890 13335 13335 Touring 265892 265892 Concert production costs 234062 234062 Artist contracts and honoraria 86175 86175 Credit card and ticketing fees 52688 36882 15806 214660 151347 44699 18614 2844071 2172245 364700 307126 223948 146786 0 466016 129465 12693 8839 0 0 0 0 84102 88669 207318 163633 55857 43685 0 2237636 2461213 0 0 6946 7746 3087198 2886403 48530 75179 311301 304718 38602 28906 398433 408803 X 194481 257610 717033 581103 1777251 1638887 2688765 2477600 3087198 2886403 X -163900 91349 -138614 X false true X true false X 1828185 1384128 1334236 1599246 1405903 7551698 0 0 1828185 1384128 1334236 1599246 1405903 7551698 810630 6741068 41176 55544 63729 54517 66607 281573 0 5210 5210 7838481 5608646 0.86000 0.86840 X 2178446 160150 157956 -94280 2402272 2102392 169044 -92990 2178446 2156600 4500 38105 -96813 2102392 2073307 91000 58742 -66449 2156600 1777419 137675 220083 -61870 2073307 0.18800 0.68220 0.12980 false false false 207318 163633 43685 43685 2461213 Accrued payroll liabilities 28906 28906 X 2707844 94280 94280 2613564 66607 66607 2680171 2844071 2844071 2844071 Part V, Line 4: Intended uses of the endowment fund. Endowment funds, classified as permanently restricted net assets, represent cash contributions that are subject to restrictions of gift instruments requiring that the principal be invested in perpetuity. Earnings from investments may be used for general operating purposes and transferred to unrestricted net assets through appropriation under UPMIFA guidelines. Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, Oakland Symphony is required to report information regarding its exposure to various tax positions taken by EBPA 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 Oakland Symphony has adequately evaluated its current tax positions and has concluded that as of June 30, 2018, Oakland Symphony does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.Oakland 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. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that Oakland Symphony continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Oakland Symphony may periodically receive unrelated business income requiring Oakland Symphony to file separate tax returns under federal and state statutes. Under such conditions, Oakland 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 Endowment income appropriated $94280 Allowance for bad debts $0 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Investment income $66607 X X X X X X X false CA SPECIAL EVENTS & FUND RAISING 184379 184379 20242 19160 19125 184379 184379 20242 19160 19125 58527 125852 X 9 268509 FMV false false false Client Note 1 Client Note 1 - Investments-----------Investments consist of the following at June 30, 2014 and 2013: 2014 2013 ---------- ----------Cash and cash equivalents $ 192,310 $ 120,851Certificates of deposit 402,695 399,855Corporate debt securities 382,125 369,340Corporate equity securities 1,163,821 957,370 ---------- ----------Totals $2,140,951 $1,847,416 ---------- ----------Investments in equity securities with readily determinable fair value and all investments in debt securities are reported at fair value or amounts that approximate fair value. Cash and cash equivalents include funds held in highly liquid investments with maturity dates of three months or less.Property and Equipment----------------------Property and equipment consist of the following at June 30, 2014 and 2013: 2014 2013 --------- ---------Office equipment $ 143,044 $ 143,044Orchestra equipment 58,813 54,828Leasehold improvements 4,623 4,623Less: accumulated depreciation (108,330) (89,874) --------- ---------Property and equipment, net $ 100,884 $ 112,621 --------- ---------Depreciation expense amounted to $18,456 and $18,148 for the years ended June 30, 2014 and 2013, respectively. During the year ended June 30, 2013, the Symphony disposed of partially depreciated equipment with original cost basis of $495. There were no disposals during the year ended June 30, 2014. Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: TouringIn June 2018, Oakland Symphony Chorus embarked on a 10-day tour of Italy, with performances of sacred choral music and African-American gospel music in Rome, Venice and Florence, presenting a mix of long-ago and recent cultures and history in churches and other venues. 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 Board. Form 990, Part VI, Line 11b: Form 990 Review Process FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. This form is then reviewed by the organization's treasurer, who then discusses the contents of the return with the 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 The Executive Committee OF THE BOARD OF DIRECTORS REVIEWS 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 TO WWW.GUIDESTAR.ORG AND ARE AVAILABLE FOR INSPECTION AT THE ORGANIZATION'S OFFICE IN OAKLAND, CALIFORNIA. Other Changes In Net Assets Or Fund Balances - Other Decreases Removal of pledge receivable = -$138614 Organization's Missions OAKLAND SYMPHONY HAS GAINED REGIONAL AND NATIONAL RECOGNITION FOR ITS UNIQUE CONVERGENCE OF ARTISTIC EXCELLENCE AND COMMUNITY SERVICE. THE ORGANIZATION IS COMPRISED OF OAKLAND SYMPHONY, OAKLAND SYMPHONY YOUTH ORCHESTRA AND OAKLAND SYMPHONY CHORUS.MISSION OF OAKLAND SYMPHONY:1) TO PRESENT LIVE SYMPHONIC AND COLLABORATIVE ARTISTIC PERFORMANCES TO DIVERSE AUDIENCES IN OAKLAND AND EAST BAY COMMUNITIES.2) TO SERVE THE COMMUNITY BY OFFERING EDUCATION, PERFORMANCES AND OUTREACH TO SCHOOLS AND COMMUNITY, INTRODUCING NEW AUDIENCES OF ADULTS AND CHILDREN TO CLASSICAL MUSIC.3) TO PROMOTE THE FUTURE OF SYMPHONIC MUSIC THROUGH COMMISSION AND PERFORMANCE OF NEW WORKS BY AMERICAN COMPOSERS.4) TO PROVIDE LEADERSHIP IN THE COMMUNITY BY FOSTERING UNITY AND COLLABORATION AMONG EAST BAY ARTS ORGANIZATIONS.MISSION OF OAKLAND SYMPHONY YOUTH ORCHESTRA:THE YOUTH ORCHESTRA IS RECOGNIZED AS AN IMPORTANT BAY AREA MUSICAL ORGANIZATION, COMPRISED OF TALENTED MUSIC STUDENTS OF AGES 12 TO 22 FROM THROUGHOUT THE BAY AREA. THE ORCHESTRA MAINTAINS A COMMITMENT TO CULTURAL EXCHANGE AND HAS TOURED EXTENSIVELY THROUGHOUT THE WORLD.MISSION OF OAKLAND SYMPHONY CHORUS:THE CHORUS OF VOLUNTEER SINGERS ENRICHES THE COMMUNITY THROUGH HIGH QUALITY MUSICAL PERFORMANCES AND EDUCATIONAL WORKSHOPS THAT RAISE UNDERSTANDING AND APPRECIATION OF CHORAL MUSIC, WHILE PROVIDING OPPORTUNITIES FOR PEOPLE WHO LOVE TO SING.