2018-01-19T14:29:06-08:00 2017-08-31 Regalia & Associates CPAs 103 Town Country Dr Ste K Danville CA 94526 990 2016-09-01 680211969 AMERICAN BACH SOLOISTS AMER 4156217900 44 Page Street San Francisco CA 94102 Don Scott Carpenter Executive Director 2018-01-19 true Douglas W Regalia P00186389 9253140390 2016 2022-09-23 18:48:47Z Hugh Davies 44 Page Street Suite 403 SAN FRANCISCO CA 94102 1386040 false false X www.americanbach.org X 1989 CA The American Bach Soloists engage and inspire audiences through historically informed performances, recordings, and educational programs that emphasize the music of the Baroque, Classical, and Early Romantic eras. 7 7 9 12 750 1388736 777440 491937 515424 0 74557 -10683 1955230 1282181 0 0 462707 466122 0 44884 907911 946053 1370618 1412175 584612 -129994 1081618 908845 702112 642361 379506 266484 Named the best American specialists in early music by The Washington Post, ABS was founded in 1989 with the mission of introducing contemporary audiences to the cantatas of Johann Sebastian Bach through historically informed performances. false false 1171998 514674 The American Bach Soloists touch musical audiences through live performances, recordings, and educational programs that emphasize the engaging repertoire and historically accurate performance practices of the Baroque, Classical, and Early Romantic periods with a special focus on the works of Johann Sebastian Bach.The American Bach Soloists present an annual Subscription Series with performances in Belvedere, Berkeley, Davis, and San Francisco. Their annual holiday performances of Handels Messiahpresented each December before capacity audiences since 1992have become a Bay Area tradition. Each season culminates with the American Bach Soloists Festival & Academy, held every summer in the spectacular facilities of the San Francisco Conservatory of Music. Components of the Summer Bach Festival include performances of major works, opera, and oratorio from the Baroque; concerts by an annual Distinguished Artist; the Academy-in-Action Series, free Lectures and Master Classes, and public Colloquia on a variety of topics. In addition to their regular subscription season, the American Bach Soloists have been presented at some of the worlds leading early music and chamber music festivals, and have appeared across the continent, in Europe, and in Asia. 1171998 true true false false false false false false false false true false false true false true true false false false false false false false true false false false false false false false false false false false true false false false false false false false false false false false false false false true 10 0 true 9 true false false false false false true true false false 0 false false false false false false false false false false X 7 7 true false false false false false false true true false false true true true true true true true true false CA X X Don Scott Carpenter Exec Dir 4156217900 44 Page Street 403 SAN FRANCISCO CA 94102 James R Meehan President 4.00 0.00 X X 0 0 0 Hugh Davies Treasurer 4.00 0.00 X X 0 0 0 Gregory Madsen Secretary 4.00 0.00 X X 0 0 0 Richard J Boyer Board Member 1.00 0.00 X 0 0 0 Marie Hogan Board Member 1.00 0.00 X 0 0 0 D Kern Holoman Board Member 1.00 0.00 X 0 0 0 Robert Lea Board Member 1.00 0.00 X 0 0 0 Don Scott Carpenter Exec Director 40.00 0.00 X 87550 0 11824 87550 11824 0 false false false 0 97433 69450 610557 23327 777440 Academy tuition and fees 45238 45238 Program Ad Sales 750 750 TICKET REVENUE 412936 412936 TOUR REVENUE 56500 56500 515424 0 0 8714 8714 0 0 75974 97433 86071 -10097 0 7969 17788 -9819 -9819 OTHER 519 519 519 1282181 514088 750 0 0 0 0 87550 74418 13132 0 295195 190023 84520 20652 0 53338 36852 13608 2878 30039 20754 7664 1621 0 0 10668 10668 0 0 0 0 99060 87403 11657 29096 20103 7423 1570 8739 6037 2230 472 0 109809 88946 16471 4392 20086 16451 3635 0 0 23859 23859 0 8462 7193 1269 22123 15285 5644 1194 PRODUCTION COSTS 446804 446804 Festival/Academy 139133 139133 Bank charges/credit card fees 16612 15866 746 Postage and Shipping 8294 5730 2116 448 3308 1000 2308 1412175 1171998 195293 44884 574 35223 0 814122 637144 0 0 0 0 0 18330 4367 180483 91252 88314 89231 0 0 0 0 160278 142880 1081618 908845 46344 39522 113948 121982 480000 410000 61820 70857 702112 642361 X -444616 -370660 824122 637144 379506 266484 1081618 908845 X -129994 16972 X false true X true false X 575963 588187 644677 1388736 777440 3975003 549298 545562 664577 687568 599367 3046372 0 0 0 1125261 1133749 1309254 2076304 1376807 7021375 50684 103427 229168 230837 288571 902687 15292 12344 28290 4114 55560 115600 65976 115771 257458 234951 344131 1018287 6003088 7739 20217 22844 10504 8714 70018 0 7739 20217 22844 10504 8714 70018 0 2392 1206 3437 1841 519 9395 1135392 1155172 1335535 2088649 1386040 7100788 0.84540 0.85900 0.00990 0.01260 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 180483 91252 89231 89231 Capitalized production costs 142880 142880 X 1403012 120831 120831 1282181 1282181 1516034 103859 103859 1412175 1412175 Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, ABS is required to report information regarding its exposure to various tax positions taken by ABS 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 ABS has adequately evaluated its current tax positions and has concluded that as of August 31, 2017, ABS does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.ABS 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. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that ABS continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. ABS may periodically receive unrelated business income (such as sublease rental income or advertising revenue) requiring ABS to file separate tax returns under federal and state statutes. Under such conditions, ABS calculates and accrues the applicable taxes. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Special Events Expenses $86071 Inventory cost of goods sold $17788 Form 990T Expenses $0 Change in discount of long-term pledges $16972 Part XII, Line 2d: Other expenses and losses per audited F/S Special Events Expenses $86071 Inventory cost of goods sold $17788 Form 990T Expenses $0 X X X X X false Annual Gala 105604 34330 71274 6902 10644 24295 2000 40835 Sponsorships 41803 37103 4700 1395 1 26000 26000 173407 97433 75974 6902 10644 24295 2000 42230 86071 -10097 Board Members Board members Operating Activities X 480000 410000 false true true 410000 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, A MEMBER 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 ATLEAST 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 HIGH-LEVEL 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 SAN FRANCISCO, CALIFORNIA. Other Changes In Net Assets Or Fund Balances - Other Increases Change in discount of long-term pledges = $16972