EAST BAY PERFORMING ARTS: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
EAST BAY PERFORMING ARTS (EIN 94-3081554)
Tax period
2016-07-01 to 2017-06-30
Filed
2018-04-30
IRS object ID
201811209349301586
Schema version
2016v3.0
Note
A later return for the same period supersedes this one.
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)
Return2018-04-30T17:11:05-07:00ReturnTs
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)
EIN943081554EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1EAST BAY PERFORMING ARTSBusinessNameLine1Txt
Business Name Line2dba OAKLAND SYMPHONYBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlEASTBusinessNameControlTxt
Phone5104440801PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11440 BroadwayAddressLine1Txt
CityOAKLANDCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94612ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDonna M WilliamsPersonNm
Person TitleTreasurerPersonTitleTxt
Signature2018-04-30SignatureDt
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)
Amended ReturnYes (X)AmendedReturnInd
Principal OfficerDonna M WilliamsPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11440 Broadway 405AddressLine1Txt
CityOAKLANDCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94612ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,010,686GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
All Affiliates IncludedfalseAllAffiliatesIncludedInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.OAKLANDSYMPHONY.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1988FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionOAKLAND SYMPHONY brings together orchestral music, choral music and youth education to strengthen the Oakland/East Bay community by providing quality live performances, education for lifetime enrichment and the perpetuation of the performing arts.ActivityOrMissionDesc
Voting Members Governing Body21VotingMembersGoverningBodyCnt
Voting Members Independent21VotingMembersIndependentCnt
Total Employee231TotalEmployeeCnt
Total Volunteers75TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$1,339,236PYContributionsGrantsAmt
CY Contributions Grants$1,599,246CYContributionsGrantsAmt
PY Program Service Revenue$672,606PYProgramServiceRevenueAmt
CY Program Service Revenue$1,177,691CYProgramServiceRevenueAmt
PY Investment Income$50,063PYInvestmentIncomeAmt
CY Investment Income$54,517CYInvestmentIncomeAmt
PY Other Revenue$134,770PYOtherRevenueAmt
CY Other Revenue$109,927CYOtherRevenueAmt
PY Total Revenue$2,196,675PYTotalRevenueAmt
CY Total Revenue$2,941,381CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,391,492PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,345,981CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$317,712CYTotalFundraisingExpenseAmt
PY Other Expenses$974,383PYOtherExpensesAmt
CY Other Expenses$1,467,536CYOtherExpensesAmt
PY Total Expenses$2,365,875PYTotalExpensesAmt
CY Total Expenses$2,813,517CYTotalExpensesAmt
PY Revenues Less Expenses-$169,200PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$127,864CYRevenuesLessExpensesAmt
Total Assets BOY$3,268,444TotalAssetsBOYAmt
Total Assets EOY$3,087,198TotalAssetsEOYAmt
Total Liabilities BOY$827,402TotalLiabilitiesBOYAmt
Total Liabilities EOY$398,433TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,441,042NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,688,765NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionOAKLAND 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 BAYMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$1,748,142ExpenseAmt
Revenue$722,183RevenueAmt
DescSYMPHONIC PERFORMANCES AND ARTISTIC COLLABORATIONS --TO FOSTER DEVELOPMENT OF THE PERFORMING ARTS, THE SYMPHONY COLLABORATES WITH LOCAL ARTS ORGANIZATIONS AND SHOWCASES NEW AMERICAN WORKS AND YOUNG ARTISTS. BEGINNING IN 1998 THE SYMPHONY HAS PARTNERED WITH THE JAMES IRVINE FOUNDATION TO CREATE A COMMISSIONING AND PERFORMANCE PROGRAM FOR NEW SYMPHONIC WORKS BY AMERICAN COMPOSERS.THE SYMPHONY OFFERS A WIDE RANGE OF SYMPHONIC MUSIC, NOT LIMITED TO THE TRADITIONAL CLASSIC REPERTOIRE, TO REACH A BROADER AUDIENCE, AND FEATURES 20TH CENTURY AMERICAN COMPOSERS. PRE-CONCERT LECTURES AND INFORMAL TALKS LINK AN EDUCATIONAL EXPERIENCE TO THE MUSICAL PERFORMANCE.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$458,548ExpenseAmt
Revenue$440,916RevenueAmt
DescTouring --During the fiscal year, The Oakland Symphony Youth Orchestra (OSO) embarked on an eleven-day tour of Cuba. The 57 youth participants gave concerts in Cienfuegos, Santa Clara, and Havana. OSO has helped thousands of young musicians discover their passion for music through educational programs, cultural exchanges, and performance opportunities. The orchestra has previously toured in the Caribbean Islands, Costa Rica, Mexico, Australia, and New Zealand.Congresswoman Barbara Lee expressed her support in a letter in which she said, It is my pleasure to extend my support to the Oakland Symphony Youth Orchestra on their exciting trip to Cuba...as it will inspire musical collaboration and social engagement for these young ambassadors.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
DescEDUCATION AND OUTREACH -- UNDER THE ARTISTIC LEADERSHIP OF MAESTRO MORGAN, THE SYMPHONY REACHES OVER 75,000 ADULTS AND CHILDREN EACH YEAR, WITH SUBSTANTIAL RESOURCES DEDICATED TO EDUCATION AND OUTREACH PROGRAMS. THESE PROGRAMS INCLUDE SEVERAL ACCLAIMED EDUCATION PROGRAMS COLLECTIVELY KNOWN AS MUSE (MUSIC FOR EXCELLENCE) -- YOUNG PEOPLES CONCERTS, IN-SCHOOL MUSIC INSTRUCTION AND MENTORING, ENSEMBLES IN SCHOOLS, YOUNG ARTISTS COMPETITION, AND REGULAR SCHOOL VISITS BY MICHAEL MORGAN AND OTHER MUSICIANS. SINCE 2010, OAKLAND YOUTH ORCHESTRA AND THE BRIDGE PROGRAM HAVE BECOME AN INTEGRAL PART OF THE EDUCATION PROGRAMS, WHICH SERVE OVER 21,000 YOUNG PEOPLE EACH YEAR.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$2,206,690TotalProgramServiceExpensesAmt
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 EndowmentsYes (true)TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (true)ReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
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 ActivitiesYes (true)FundraisingActivitiesInd
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 ContriYes (true)DeductibleNonCashContriInd
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 Document67IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee231EmployeeCnt
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 ContributionsYes (true)NondeductibleContributionsInd
Nondeductible Contri DisclYes (true)NondeductibleContriDisclInd
Quid Pro Quo ContributionsYes (true)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (true)QuidProQuoContriDisclInd
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 Members21GoverningBodyVotingMembersCnt
Independent Voting Member21IndependentVotingMemberCnt
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)
PersonDonna WilliamsPersonNm
Phone5104440801PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11440 Broadway Suite 405AddressLine1Txt
CityOAKLANDCityNm
State AbbreviationCAStateAbbreviationCd
ZIP94612ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (30 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Steven Payne
Exec Director40.000.00Yes (X)Yes (X)$115,500$0$5,875
Robert F Kidd
President3.000.00Yes (X)Yes (X)$0$0$0
Delida Costin
Vice President3.000.00Yes (X)Yes (X)$0$0$0
Bette Epstein
Vice President3.000.00Yes (X)Yes (X)$0$0$0
Donna M Williams
Treasurer8.000.00Yes (X)Yes (X)$0$0$0
Monique Stevenson
Secretary8.000.00Yes (X)Yes (X)$0$0$0
Justin Bank
Director1.000.00Yes (X)$0$0$0
James F Bell
Director1.000.00Yes (X)$0$0$0
Michael Cartmell
Director1.000.00Yes (X)$0$0$0
Charles Crane
Director1.000.00Yes (X)$0$0$0
Joseph C Frank Sr
Director1.000.00Yes (X)$0$0$0
Tamara Gabriel
Director1.000.00Yes (X)$0$0$0
Sergei Goldman-Hull
Director1.000.00Yes (X)$0$0$0
James A Hasler
Director1.000.00Yes (X)$0$0$0
Carol Henri
Director1.000.00Yes (X)$0$0$0
Harry Howe
Director1.000.00Yes (X)$0$0$0
Karen E Ivy
Director1.000.00Yes (X)$0$0$0
Conway B Jones Jr
Director1.000.00Yes (X)$0$0$0
Amy Likar
Director1.000.00Yes (X)$0$0$0
Natasha Makhijani
Director1.000.00Yes (X)$0$0$0
Morvarid Metanat
Director1.000.00Yes (X)$0$0$0
Ralph McDonald
Director1.000.00Yes (X)$0$0$0
Barbara Miller
Director1.000.00Yes (X)$0$0$0
Steve Nicholls
Director1.000.00Yes (X)$0$0$0
Andrea Plesnarski
Director1.000.00Yes (X)$0$0$0
Deborah Spangler
Director1.000.00Yes (X)$0$0$0
Debbra Wood Schwartz
Director1.000.00Yes (X)$0$0$0
Don Walker
Director1.000.00Yes (X)$0$0$0
Kline A Wilson Jr
Director1.000.00Yes (X)$0$0$0
Michael Morgan
MUSIC DIRECTOR40.000.00Yes (X)$105,060$0$9,911
FieldValueIRS element (for citing)
Total Reportable Comp From Org$220,560TotalReportableCompFromOrgAmt
Total Other Compensation$15,786TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$111,723GovernmentGrantsAmt
All Other Contributions$1,487,523AllOtherContributionsAmt
Noncash Contributions$123,414NoncashContributionsAmt
Total Contributions$1,599,246TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Other earned income$14,592$14,592
Ticket sales & FEES$722,183$722,183
Touring$440,916$440,916
FieldValueIRS element (for citing)
Total Program Service Revenue$1,177,691TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$54,517TotalRevenueColumnAmt
Exclusion$54,517ExclusionAmt

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$179,232FundraisingGrossIncomeAmt
Fundraising Direct Expenses$69,305FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$109,927TotalRevenueColumnAmt
Exclusion$109,927ExclusionAmt

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$2,941,381TotalRevenueColumnAmt
Related Or Exempt Func Income$1,177,691RelatedOrExemptFuncIncomeAmt
Exclusion$164,444ExclusionAmt

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$220,560TotalAmt
Program Services$197,460ProgramServicesAmt
Management And General$5,775ManagementAndGeneralAmt
Fundraising$17,325FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$937,350TotalAmt
Program Services$686,768ProgramServicesAmt
Management And General$88,793ManagementAndGeneralAmt
Fundraising$161,789FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$34,154TotalAmt
Program Services$26,081ProgramServicesAmt
Management And General$2,789ManagementAndGeneralAmt
Fundraising$5,284FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$67,745TotalAmt
Program Services$51,733ProgramServicesAmt
Management And General$5,533ManagementAndGeneralAmt
Fundraising$10,479FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$86,172TotalAmt
Program Services$65,804ProgramServicesAmt
Management And General$7,038ManagementAndGeneralAmt
Fundraising$13,330FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$10,643TotalAmt
Management And General$10,643ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$26,428TotalAmt
Management And General$26,428ManagementAndGeneralAmt

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$149,531TotalAmt
Program Services$95,624ProgramServicesAmt
Management And General$14,957ManagementAndGeneralAmt
Fundraising$38,950FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$81,690TotalAmt
Program Services$81,690ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$20,445TotalAmt
Program Services$8,915ProgramServicesAmt
Management And General$11,530ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$9,762TotalAmt
Management And General$9,762ManagementAndGeneralAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$150,927TotalAmt
Program Services$81,614ProgramServicesAmt
Management And General$42,150ManagementAndGeneralAmt
Fundraising$27,163FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$16,316TotalAmt
Program Services$9,259ProgramServicesAmt
Management And General$6,805ManagementAndGeneralAmt
Fundraising$252FundraisingAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$9,928TotalAmt
Program Services$1,075ProgramServicesAmt
Management And General$8,853ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$700TotalAmt
Management And General$700ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$17,190TotalAmt
Program Services$6,861ProgramServicesAmt
Management And General$6,295ManagementAndGeneralAmt
Fundraising$4,034FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$15,820TotalAmt
Management And General$15,820ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtFundraisingFundraisingAmt
Touring$458,548$458,548
Concert production costs$227,349$227,349
Artist contracts and honoraria$44,225$44,225
Credit card and ticketing fees$42,116$29,447$12,669

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$185,918TotalAmt
Program Services$134,237ProgramServicesAmt
Management And General$25,244ManagementAndGeneralAmt
Fundraising$26,437FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,813,517TotalAmt
Program Services$2,206,690ProgramServicesAmt
Management And General$289,115ManagementAndGeneralAmt
Fundraising$317,712FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$185,731BOYAmt
EOY$223,948EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$291,800BOYAmt
EOY$466,016EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$31,824BOYAmt
EOY$12,693EOYAmt

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$515,021BOYAmt
EOY$84,102EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$204,121LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$148,264LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$72,047BOYAmt
EOY$55,857EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$2,162,189BOYAmt
EOY$2,237,636EOYAmt

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)
BOY$9,832BOYAmt
EOY$6,946EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,268,444BOYAmt
EOY$3,087,198EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$32,361BOYAmt
EOY$48,530EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$736,007BOYAmt
EOY$311,301EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$59,034BOYAmt
EOY$38,602EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$827,402BOYAmt
EOY$398,433EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$275,239BOYAmt
EOY$194,481EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$393,884BOYAmt
EOY$717,033EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,771,919BOYAmt
EOY$1,777,251EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,441,042BOYAmt
EOY$2,688,765EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,268,444BOYAmt
EOY$3,087,198EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$127,864ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$114,527NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$5,332OtherChangesInNetAssetsAmt
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$1,211,700CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,828,185CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,384,128CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,334,236CurrentTaxYearMinus1YearAmt
Current Tax Year$1,599,246CurrentTaxYearAmt
Total$7,357,495TotalAmt

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$1,211,700CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,828,185CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,384,128CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,334,236CurrentTaxYearMinus1YearAmt
Current Tax Year$1,599,246CurrentTaxYearAmt
Total$7,357,495TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$717,990SubstantialContributorsTotAmt
Public Support Total170$6,639,505PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$43,398CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$41,176CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$55,544CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$63,729CurrentTaxYearMinus1YearAmt
Current Tax Year$54,517CurrentTaxYearAmt
Total$258,364TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$24,779CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,210CurrentTaxYearMinus3YearsAmt
Total$29,989TotalAmt
FieldValueIRS element (for citing)
Total Support$7,645,848TotalSupportAmt
Gross Receipts Rltd Activities$5,220,718GrossReceiptsRltdActivitiesAmt
Public Support CY1700.86840PublicSupportCY170Pct
Public Support PY1700.86250PublicSupportPY170Pct
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

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,102,392BeginningYearBalanceAmt
Investment Earnings Or Losses$169,044InvestmentEarningsOrLossesAmt
Other Expenditures-$92,990OtherExpendituresAmt
End Year Balance$2,178,446EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,156,600BeginningYearBalanceAmt
Contributions$4,500ContributionsAmt
Investment Earnings Or Losses$38,105InvestmentEarningsOrLossesAmt
Other Expenditures-$96,813OtherExpendituresAmt
End Year Balance$2,102,392EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,073,307BeginningYearBalanceAmt
Contributions$91,000ContributionsAmt
Investment Earnings Or Losses$58,742InvestmentEarningsOrLossesAmt
Other Expenditures-$66,449OtherExpendituresAmt
End Year Balance$2,156,600EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,777,419BeginningYearBalanceAmt
Contributions$137,675ContributionsAmt
Investment Earnings Or Losses$220,083InvestmentEarningsOrLossesAmt
Other Expenditures-$61,870OtherExpendituresAmt
End Year Balance$2,073,307EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,620,727BeginningYearBalanceAmt
Contributions$61,001ContributionsAmt
Investment Earnings Or Losses$158,623InvestmentEarningsOrLossesAmt
Other Expenditures-$62,932OtherExpendituresAmt
End Year Balance$1,777,419EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.13115BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.75221PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.11665TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd
Related Org List Sch RfalseRelatedOrgListSchRInd

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$204,121OtherCostOrOtherBasisAmt
Depreciation$148,264DepreciationAmt
Book Value$55,857BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$55,857TotalBookValueLandBuildingsAmt
Total Book Value Securities$2,237,636TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescAccrued payroll liabilitiesDesc
Amt$38,602Amt
FieldValueIRS element (for citing)
Total Liability$38,602TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,974,854TotalRevEtcAuditedFinclStmtAmt
Other Revenue$87,990OtherRevenueAmt
Revenue Not Reported$87,990RevenueNotReportedAmt
Revenue Subtotal$2,886,864RevenueSubtotalAmt
Other Revenues Not Included$54,517OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$54,517RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,941,381TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,808,517TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$2,808,517ExpensesSubtotalAmt
Other Expenses Not Included$5,000OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$5,000ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$2,813,517TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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 FootnoteIncome 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, 2017, 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 990Endowment income appropriated $92990 Allowance for bad debts $-5000
Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/SInvestment income $54517
Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/SAllowance for bad debts $5000

Schedule G IRS990ScheduleG

FieldValueIRS element (for citing)
Mail SolicitationsYes (X)MailSolicitationsInd
Email SolicitationsYes (X)EmailSolicitationsInd
Phone SolicitationsYes (X)PhoneSolicitationsInd
In Person SolicitationsYes (X)InPersonSolicitationsInd
Solicitation Of Non Govt GrantsYes (X)SolicitationOfNonGovtGrantsInd
Solicitation Of Govt GrantsYes (X)SolicitationOfGovtGrantsInd
Special Fundraising EventsYes (X)SpecialFundraisingEventsInd
Agrmt Prof Fundraising ActyfalseAgrmtProfFundraisingActyInd
Licensed StatesCALicensedStatesCd

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1SPECIAL EVENTS & FUND RAISINGEvent1Nm
Gross Receipts Event1$179,232GrossReceiptsEvent1Amt
Gross Revenue Event1$179,232GrossRevenueEvent1Amt
Rent Facility Costs Event1$2,592RentFacilityCostsEvent1Amt
Other Direct Expenses Event1$66,713OtherDirectExpensesEvent1Amt
Gross Receipts Total$179,232GrossReceiptsTotalAmt
Gross Revenue Total Events$179,232GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events$2,592RentFcltyCostsTotalEventsAmt
Oth Direct Expnss Total Events$66,713OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$69,305DirectExpenseSummaryEventsAmt
Net Income Summary$109,927NetIncomeSummaryAmt

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution7ContributionCnt
Noncash Contributions Rpt F990$81,343NoncashContributionsRptF990Amt
Method Of Determining RevenuesFMVMethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp (3 entries)

Non Cash CheckboxNonCashCheckboxIndDescDescContributionContributionCntNoncash Contributions Rpt F990NoncashContributionsRptF990AmtMethod Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)Instruments1$900FMV
Yes (X)Legal Fees1$10,643FMV
Yes (X)Advertising1$30,528FMV
FieldValueIRS element (for citing)
Any Property That Must Be HeldfalseAnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsYes (true)ReviewProcessUnusualNCGiftsInd
Third Parties UsedYes (true)ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart I, Line 32, Hire and Use of Third PartiesFormAndLineReferenceDesc
ExplanationVehicle DonationsThe Oakland Symphony is a participant in a vehicle donation program operated by a third-party agency which physically collects and subsequently sells donated vehicles and shares the proceeds with The Oakland Symphony. Although the organization participated in vehicle donation programs, no auto donation revenues were collected during the year ended June 30, 2017.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Client Note 1Client 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 DescriptionOTHER PROGRAM SERVICES 4: Touring --During the fiscal year, The Oakland Symphony Youth Orchestra (OSO) embarked on an eleven-day tour of Cuba. The 57 youth participants gave concerts in Cienfuegos, Santa Clara, and Havana. OSO has helped thousands of young musicians discover their passion for music through educational programs, cultural exchanges, and performance opportunities. The orchestra has previously toured in the Caribbean Islands, Costa Rica, Mexico, Australia, and New Zealand.Congresswoman Barbara Lee expressed her support in a letter in which she said, It is my pleasure to extend my support to the Oakland Symphony Youth Orchestra on their exciting trip to Cuba...as it will inspire musical collaboration and social engagement for these young ambassadors.
Form 990, Part VI, Line 1a: Explanation of Delegated Broad Authority to CommitteeIn 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 ProcessFORM 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 ConflictsThe 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 ManagementMEMBERS 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 EmployeesCOMPENSATION 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 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 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 IncreasesChange in present value of endowment pledge = $5332
Amended ExplanationCertain expense classifications were modified subsequent to the filing of the original return. There was no impact on the net assets of the organization.

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