YOUNG AUDIENCES OF NORTHERN CALIFORNIA: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
YOUNG AUDIENCES OF NORTHERN CALIFORNIA (EIN 94-1553479)
Tax period
2016-07-01 to 2017-06-30
Filed
2018-01-29
IRS object ID
201810299349301396
Schema version
2016v3.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2018-01-29T13:53:06-08:00ReturnTs
Tax Period End2017-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Regalia & Associates CPAsBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1103 Town Country Dr Ste KAddressLine1Txt
CityDanvilleCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94526ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2016-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN941553479EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Young Audiences of Northern CaliforniaBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlYOUNBusinessNameControlTxt
Phone4159745554PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line157 Post StreetAddressLine1Txt
CitySan FranciscoCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94104ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJohn AleccaPersonNm
Person TitleExecutive DirectorPersonTitleTxt
Signature2018-01-29SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDouglas W RegaliaPreparerPersonNm
PTINP00186389PTIN
Phone9253140390PhoneNum
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerAnnie RohanPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line157 Post Street 904AddressLine1Txt
CitySan FranciscoCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94104ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$367,677GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
All Affiliates IncludedfalseAllAffiliatesIncludedInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.ya-nc.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1958FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionYoung Audiences partners with professional, community-based teaching artists to fill the gap caused by continued cuts to school arts programs. Signature Core Programs include artist residencies, performance demonstrations, and teacher professional development.ActivityOrMissionDesc
Voting Members Governing Body13VotingMembersGoverningBodyCnt
Voting Members Independent13VotingMembersIndependentCnt
Total Employee4TotalEmployeeCnt
Total Volunteers15TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$372,105PYContributionsGrantsAmt
CY Contributions Grants$219,154CYContributionsGrantsAmt
PY Program Service Revenue$169,054PYProgramServiceRevenueAmt
CY Program Service Revenue$131,516CYProgramServiceRevenueAmt
PY Investment Income$6,491PYInvestmentIncomeAmt
CY Investment Income$8,471CYInvestmentIncomeAmt
PY Other Revenue$5,743PYOtherRevenueAmt
CY Other Revenue$8,536CYOtherRevenueAmt
PY Total Revenue$553,393PYTotalRevenueAmt
CY Total Revenue$367,677CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$123,590PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$201,731CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$59,042CYTotalFundraisingExpenseAmt
PY Other Expenses$303,420PYOtherExpensesAmt
CY Other Expenses$257,543CYOtherExpensesAmt
PY Total Expenses$427,010PYTotalExpensesAmt
CY Total Expenses$459,274CYTotalExpensesAmt
PY Revenues Less Expenses$126,383PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$91,597CYRevenuesLessExpensesAmt
Total Assets BOY$427,289TotalAssetsBOYAmt
Total Assets EOY$347,259TotalAssetsEOYAmt
Total Liabilities BOY$5,366TotalLiabilitiesBOYAmt
Total Liabilities EOY$8,491TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$421,923NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$338,768NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionYoung Audiences creates art experiences that inspire young people, expand learning, and enliven communities.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$308,590ExpenseAmt
Revenue$131,516RevenueAmt
DescYoung Audiences of Northern California brings art back into schools and other locations where students gather. We work in partnership with schools to craft an arts program that fills the gap between what children need and what schools are able to provide under current budget constraints. Working with more than 54 teaching artists, we develop arts programs that support academic goals as well as social and extra-curricular goals. All of our programs align with the Visual and Performing Arts standards issued by the California Department of Education, but they also support the 21st Century skill goals of The Common Core. Although all of our programs are underwritten at some level, all schools are asked to participate in the funding of our programming as well. Generally, the underwritten amount is approximately 50%, but under special programs, that amount [continued on Schedule O]Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescARESIDENCY PROGRAMSA residency transforms the classroom into a studio by bringing a Teaching Artist into the students routine for a period of 6 to 16 sessions, offering students the chance to experience an art form close-up, hands-on and for an extended period. Residencies are geared toward forging deep connections and fostering creativity.Very often, the Teaching Artist links the content of residency to something the classroom teachers are working on in the curriculum, or, something the school is working on at-large (such as linking a visual arts program to math or science topics; or using a drumming residency to foster team-building or school citizenship).Every residency begins with a Planning Meeting between classroom teachers and the Teaching Artist to ensure a successful, collaborative experience.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
DescASSEMBLY PERFORMANCESAssembly performances invite students to experience a professional dance, theater or music program right in their school. These programs can occur as single, school-wide performances, or as two back-to-back performances divided by grade-level.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$308,590TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (true)ReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Invest Tax Exempt BondsfalseInvestTaxExemptBondsInd
Escrow AccountfalseEscrowAccountInd
On Behalf Of IssuerfalseOnBehalfOfIssuerInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document12IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee4EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Form990 T FiledfalseForm990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Form8282 Filed0Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Org Filed In Lieu Of Form1041falseOrgFiledInLieuOfForm1041Ind
Licensed More Than One StatefalseLicensedMoreThanOneStateInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members13GoverningBodyVotingMembersCnt
Independent Voting Member13IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJericha SenyakPersonNm
Phone4159745554PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line157 Post Street Suite 904AddressLine1Txt
CitySan FranciscoCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94104ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Mistyann Loetterle
President4.000.00Yes (X)Yes (X)$0$0$0
Kelly Pollard
Treasurer4.000.00Yes (X)Yes (X)$0$0$0
Kathy Schmidt
Secretary4.000.00Yes (X)Yes (X)$0$0$0
Jennifer Stager
Vice President4.000.00Yes (X)Yes (X)$0$0$0
Caren Alpert
Board Member4.000.00Yes (X)Yes (X)$0$0$0
Samantha Bryer
Board Member1.000.00Yes (X)$0$0$0
Paul Day
Board Member1.000.00Yes (X)$0$0$0
Samar Fahmy
Board Member1.000.00Yes (X)$0$0$0
Wendy Hasse
Board Member1.000.00Yes (X)$0$0$0
Sylvia Miller
Board Member1.000.00Yes (X)$0$0$0
Andrea Moed
Board Member1.000.00Yes (X)$0$0$0
Nicki Pete
Board Member1.000.00Yes (X)$0$0$0
Annie Rohan
Board Member1.000.00Yes (X)$0$0$0
Selena Yeung
Board Member1.000.00Yes (X)$0$0$0
John Alecca
Exec Director40.000.00Yes (X)$87,083$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$87,083TotalReportableCompFromOrgAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$45,800GovernmentGrantsAmt
All Other Contributions$173,354AllOtherContributionsAmt
Total Contributions$219,154TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescProgram RevenuesDesc
Total Revenue Column$131,516TotalRevenueColumnAmt
Related Or Exempt Func Income$131,516RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$131,516TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,471TotalRevenueColumnAmt
Exclusion$8,471ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$8,536FundraisingGrossIncomeAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,536TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Other Revenue Total$0OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$367,677TotalRevenueColumnAmt
Related Or Exempt Func Income$131,516RelatedOrExemptFuncIncomeAmt
Exclusion$8,471ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$87,083TotalAmt
Program Services$59,585ProgramServicesAmt
Management And General$13,563ManagementAndGeneralAmt
Fundraising$13,935FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$93,465TotalAmt
Program Services$63,952ProgramServicesAmt
Management And General$14,556ManagementAndGeneralAmt
Fundraising$14,957FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$5,447TotalAmt
Program Services$3,727ProgramServicesAmt
Management And General$848ManagementAndGeneralAmt
Fundraising$872FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$15,736TotalAmt
Program Services$10,767ProgramServicesAmt
Management And General$2,451ManagementAndGeneralAmt
Fundraising$2,518FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$22,204TotalAmt
Management And General$22,204ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$54,604TotalAmt
Program Services$16,765ProgramServicesAmt
Management And General$19,716ManagementAndGeneralAmt
Fundraising$18,123FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$2,263TotalAmt
Program Services$2,263ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$6,389TotalAmt
Program Services$4,372ProgramServicesAmt
Management And General$995ManagementAndGeneralAmt
Fundraising$1,022FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$2,282TotalAmt
Program Services$1,562ProgramServicesAmt
Management And General$355ManagementAndGeneralAmt
Fundraising$365FundraisingAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$24,660TotalAmt
Program Services$16,874ProgramServicesAmt
Management And General$3,840ManagementAndGeneralAmt
Fundraising$3,946FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$8,644TotalAmt
Program Services$5,915ProgramServicesAmt
Management And General$1,346ManagementAndGeneralAmt
Fundraising$1,383FundraisingAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$359TotalAmt
Management And General$359ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$6,675TotalAmt
Program Services$6,675ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$4,435TotalAmt
Program Services$3,034ProgramServicesAmt
Management And General$691ManagementAndGeneralAmt
Fundraising$710FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
Artists and program expenses$107,918$107,918
Printing and Publications$6,677$4,569$1,040$1,068
Bank charges/merchant fees$4,469$4,469
Bad debt expense$4,310$4,310

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$1,654TotalAmt
Program Services$612ProgramServicesAmt
Management And General$899ManagementAndGeneralAmt
Fundraising$143FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$459,274TotalAmt
Program Services$308,590ProgramServicesAmt
Management And General$91,642ManagementAndGeneralAmt
Fundraising$59,042FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$67,186BOYAmt
EOY$19,035EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$116,160BOYAmt
EOY$89,548EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$27,076BOYAmt
EOY$15,031EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$3,883BOYAmt
EOY$6,672EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$12,606LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$12,606LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$212,984BOYAmt
EOY$216,973EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$427,289BOYAmt
EOY$347,259EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$2,874BOYAmt
EOY$6,387EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$2,492BOYAmt
EOY$2,104EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$5,366BOYAmt
EOY$8,491EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$117,483BOYAmt
EOY$77,041EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$129,440BOYAmt
EOY$86,727EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$175,000BOYAmt
EOY$175,000EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$421,923BOYAmt
EOY$338,768EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$427,289BOYAmt
EOY$347,259EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$91,597ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$8,442NetUnrlzdGainsLossesInvstAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$449,933CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$185,864CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$232,861CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$372,105CurrentTaxYearMinus1YearAmt
Current Tax Year$219,154CurrentTaxYearAmt
Total$1,459,917TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$449,933CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$185,864CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$232,861CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$372,105CurrentTaxYearMinus1YearAmt
Current Tax Year$219,154CurrentTaxYearAmt
Total$1,459,917TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$702,128SubstantialContributorsTotAmt
Public Support Total170$757,789PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$21,524CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$6,061CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,566CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$6,491CurrentTaxYearMinus1YearAmt
Current Tax Year$8,471CurrentTaxYearAmt
Total$48,113TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$354CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3CurrentTaxYearMinus3YearsAmt
Total$357TotalAmt
FieldValueIRS element (for citing)
Total Support$1,508,387TotalSupportAmt
Gross Receipts Rltd Activities$750,847GrossReceiptsRltdActivitiesAmt
Public Support CY1700.50240PublicSupportCY170Pct
Public Support PY1700.50170PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$12,606OtherCostOrOtherBasisAmt
Depreciation$12,606DepreciationAmt
FieldValueIRS element (for citing)
Total Book Value Securities$216,973TotalBookValueSecuritiesAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$359,206TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$359,206RevenueSubtotalAmt
Other Revenues Not Included$8,471OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$8,471RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$367,677TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$459,274TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$459,274ExpensesSubtotalAmt
Total Expenses Per Form990$459,274TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part X : FIN48 FootnoteIncome TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, YANC 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 YANC has adequately evaluated its current tax positions and has concluded that as of June 30, 2017 YANC does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.YANC 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 the organization continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. YANC may periodically receive unrelated business income (such as sublease rental or advertising income) requiring the organization to file separate tax returns under federal and state statutes. Under such conditions, YANC calculates, accrues, and remits the applicable taxes payable.
Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/SInvestment income $8471

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part III, Line 4d: Other Program Services DescriptionOTHER PROGRAM SERVICES 4: [Part III Line 4a continued]can be significantly more. Our in-school programs include Assembly Performance Demonstrations, Classroom Residencies, Grade-Level Workshops, and Classroom Teacher Professional Development. In an Assembly Performance Demonstration, a professional artist performs for a large portion of the student body. Typically presenting in an auditorium, multi-purpose room, or cafeteria, Performance Demonstrations afford young people the chance to experience live, virtuosic art for a period of 45 minutes. In a Classroom Residency, a professional artist works with one classroom once a week, for approximately 45 minutes each week, over as many as 20 weeks, taking the children in the classroom through the process of art-making and transforming the classroom into a studio. In a Grade-Level Workshop, a professional artist works with an entire grade level for one 45-90 minutes session to participate in the process of art-making. Often, a Grade-Level Workshop is provided in conjunction with a Performance Demonstration. Classroom Teacher Professional Development involves a professional artist working with a group of generalist classroom teachers to enhance their skills at arts integration. These sessions typically last 60 to 120 minutes. In all Young Audiences programs, participants experience the art form, gain understanding of the art form, make creative choices within the art form, and connect the art form to their personal experiences. All Young Audiences programs are arts-focused, student-centered, outcomes-driven, and measurably effective.
Form 990, Part VI, Line 11b: Form 990 Review ProcessFORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. The completed Form 990 is shared with all members of the Board of Directors electronically as soon as it is prepared. It is then stored in a cloud-based file system that is used by the Board for all Board business. Board Members can access the 990 at any time from any internet-enabled computer. 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 ConflictsEach member of the Board of Directors is advised of the Conflict of Interest policy. At each vote, any member who perceives a conflict is asked to recuse himself/herself from the vote. Each member meets with the Board President and Executive Director annually to review the members commitment to the organization and possible conflicts of interest.
Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top ManagementAll members of the staff are subject to an annual performance review. At this review, in addition to feedback regarding job performance, a compensation review is provided. This review includes a summative analysis of the staff members performance, as measured by subordinates, superiors, and peers. Compensation is anchored with comparative data as collected from comparable organizations listed in the Cultural Data Project and from other Young Audiences affiliates in comparable markets. The total compensation package, including work environment, paid time off, and benefits, is considered in the annual review of each staff member.
Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key EmployeesCOMPENSATION 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 AvailableALL 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.
Form 990, Part XII, Line 2: Change of Oversight or Selection ProcessThe audit committee is an ad hoc committee comprised of the Treasurer, Executive Director, and at least one other member of the Board of Directors. When possible, an individual who is neither a member of the Board of Directors nor a member of the staff is also included in the audit committee.

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