2018-04-30T17:11:05-07:00 2017-06-30 Regalia & Associates CPAs 103 Town Country Dr Ste K Danville CA 94526 990 2016-07-01 943081554 EAST BAY PERFORMING ARTS dba OAKLAND SYMPHONY EAST 5104440801 1440 Broadway OAKLAND CA 94612 Donna M Williams Treasurer 2018-04-30 true Douglas W Regalia P00186389 9253140390 2016 2021-01-29 14:40:06Z X Donna M Williams 1440 Broadway 405 OAKLAND CA 94612 3010686 false false X www.OAKLANDSYMPHONY.ORG X 1988 CA OAKLAND 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. 21 21 231 75 0 1339236 1599246 672606 1177691 50063 54517 134770 109927 2196675 2941381 0 0 1391492 1345981 0 317712 974383 1467536 2365875 2813517 -169200 127864 3268444 3087198 827402 398433 2441042 2688765 X 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 false false 1748142 722183 SYMPHONIC 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. 458548 440916 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. EDUCATION 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. 2206690 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 false true 67 0 true 231 true false false false false false true true true true false 0 false false false false false false false false false false X 21 21 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 Steven Payne Exec Director 40.00 0.00 X X 115500 0 5875 Robert F Kidd 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 Justin Bank Director 1.00 0.00 X 0 0 0 James F Bell Director 1.00 0.00 X 0 0 0 Michael Cartmell 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 Tamara Gabriel Director 1.00 0.00 X 0 0 0 Sergei Goldman-Hull Director 1.00 0.00 X 0 0 0 James A Hasler 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 Karen E Ivy Director 1.00 0.00 X 0 0 0 Conway B Jones Jr Director 1.00 0.00 X 0 0 0 Amy Likar Director 1.00 0.00 X 0 0 0 Natasha Makhijani Director 1.00 0.00 X 0 0 0 Morvarid Metanat Director 1.00 0.00 X 0 0 0 Ralph McDonald Director 1.00 0.00 X 0 0 0 Barbara Miller 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 Debbra Wood Schwartz Director 1.00 0.00 X 0 0 0 Don Walker Director 1.00 0.00 X 0 0 0 Kline A Wilson Jr Director 1.00 0.00 X 0 0 0 Michael Morgan MUSIC DIRECTOR 40.00 0.00 X 105060 0 9911 220560 15786 2 false false false 0 111723 1487523 123414 1599246 Other earned income 14592 14592 Ticket sales & FEES 722183 722183 Touring 440916 440916 1177691 54517 54517 0 0 0 0 179232 69305 109927 109927 0 0 0 2941381 1177691 164444 0 0 0 0 220560 197460 5775 17325 0 937350 686768 88793 161789 34154 26081 2789 5284 67745 51733 5533 10479 86172 65804 7038 13330 0 10643 10643 26428 26428 0 0 0 149531 95624 14957 38950 81690 81690 20445 8915 11530 9762 9762 0 150927 81614 42150 27163 16316 9259 6805 252 0 9928 1075 8853 700 700 0 17190 6861 6295 4034 15820 15820 Touring 458548 458548 Concert production costs 227349 227349 Artist contracts and honoraria 44225 44225 Credit card and ticketing fees 42116 29447 12669 185918 134237 25244 26437 2813517 2206690 289115 317712 185731 223948 0 291800 466016 31824 12693 0 0 0 0 515021 84102 204121 148264 72047 55857 0 2162189 2237636 0 0 9832 6946 3268444 3087198 32361 48530 736007 311301 59034 38602 827402 398433 X 275239 194481 393884 717033 1771919 1777251 2441042 2688765 3268444 3087198 X 127864 114527 5332 X false true X true false X 1211700 1828185 1384128 1334236 1599246 7357495 0 0 1211700 1828185 1384128 1334236 1599246 7357495 717990 6639505 43398 41176 55544 63729 54517 258364 0 24779 5210 29989 7645848 5220718 0.86840 0.86250 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2102392 169044 -92990 2178446 2156600 4500 38105 -96813 2102392 2073307 91000 58742 -66449 2156600 1777419 137675 220083 -61870 2073307 1620727 61001 158623 -62932 1777419 0.13115 0.75221 0.11665 false false false 204121 148264 55857 55857 2237636 Accrued payroll liabilities 38602 38602 X 2974854 87990 87990 2886864 54517 54517 2941381 2808517 2808517 5000 5000 2813517 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, 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 990 Endowment income appropriated $92990 Allowance for bad debts $-5000 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Investment income $54517 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Allowance for bad debts $5000 X X X X X X X false CA SPECIAL EVENTS & FUND RAISING 179232 179232 2592 66713 179232 179232 2592 66713 69305 109927 X 7 81343 FMV X Instruments 1 900 FMV X Legal Fees 1 10643 FMV X Advertising 1 30528 FMV false true true Part I, Line 32, Hire and Use of Third Parties Vehicle 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. 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: 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 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 Increases Change in present value of endowment pledge = $5332 Amended Explanation Certain expense classifications were modified subsequent to the filing of the original return. There was no impact on the net assets of the organization.