2015-12-25T19:20:02-08:00 2015-06-30 Regalia & Associates CPAs 103 Town Country Dr Ste K Danville CA 94526 990 2014-07-01 942746487 SAN FRANCISCO CHANTICLEER INC SANF 4152528589 44 Page Street SAN FRANCISCO CA 94102 CHRISTINE BULLIN President & Gen Dir 2015-12-25 true Douglas W Regalia P00186389 9253140390 2014 2016-03-07 17:11:31Z Kathleen G Henschel 44 Page Street 604 SAN FRANCISCO CA 94102 2679439 false false X www.chanticleer.org X 1978 CA Chanticleer's mission is to present choral music at the highest level of excellence and to encourage worldwide appreciation for the art of ensemble singing through live performances, education, recording and the creation of new choral work. 18 17 22 0 994871 753115 1556735 1586617 1629 2898 167545 209560 2720780 2552190 0 0 1469387 1547449 0 113251 1106717 1121892 2576104 2669341 144676 -117151 1298911 1312077 199120 316635 1099791 995442 Chanticleer is committed to using our unique brand, flexibility and experience to adapt to the rapidly changing dynamics of the music industry. false false 1144530 1001656 Touring: IN ADDITION TO PERFORMING LOCALLY, SAN FRANCISCO CHANTICLEER PERFORMS AT NATIONAL AND INTERNATIONAL LOCATIONS. DURING THE YEAR ENDED JUNE 30, 2015, CHANTICLEER PERFORMED FOR OVER 15,000 PEOPLE AT THESE EVENTS. Chanticleer has had the opportunity to sing in some of the most beautiful concert halls and churches in the world. But the group has also sung in a barn in Canada, a roofless church in the former East Germany, a gymnasium in Sweden, and in Central Park with the New York Philharmonic. Chanticleer brings its flawless music making to thousands of eager listeners, and continues to share the joy of singing with its devoted friends around the world. 1045823 576341 Local Programs: SAN FRANCISCO CHANTICLEER'S PURPOSE IS TO PRESERVE AND FOSTER CHORAL MUSIC, AND TO INCREASE PUBLIC AWARENESS AND APPRECIATION OF THIS ART FORM THROUGH LOCAL, NATIONAL AND INTERNATIONAL PERFORMANCES. DURING THE YEAR ENDED JUNE 30, 2015, CHANTICLEER PERFORMED FOR OVER 20,000 PEOPLE AT LOCAL PERFORMANCES. While the bulk of Chanticleer's performances have been solo a cappella concerts, the group has undertaken some adventurous projects over the years. Chanticleer has performed and recorded two programs of unknown works by 18th-century Mexican composers Manuel de Zumaya and Ignacio de Jerusalem with a period-instrument orchestra. Other projects with orchestra include San Francisco and New York performances of the expansive Vespro della Beata Vergine by Claudio Monteverdi. 13549 140712 Recordings: AS PART OF ITS ONGOING OPERATIONS, SAN FRANCISCO CHANTICLEER RECORDS MUSIC EACH YEAR IN CONNECTION WITH ITS IN-HOUSE PRODUCTION OF COMPACT DISCS. THE ORGANIZATION SELLS CD'S AT PERFORMANCES AND THROUGH VARIOUS MUSIC DISTRIBUTORS. ALL REVENUES DERIVED PERMIT THE ORGANIZATION TO CARRY OUT ITS EXEMPT PURPOSE, INCLUDING THE OPERATION OF ITS MUSIC OUTREACH PROGRAMS. 2203902 true true false false false false false false false true true true false false false true false true false false false false false false true false false false false true false false false false false false false false false false false true false false false false true false false false false true 21 0 true 22 true false false false false false true true false false 0 false false false false false false false false false false X 18 17 true false false false false false false true true false false true true true true true true true true false CA X X Brian Bauman-Business Mgr 4152528589 44 Page Street 604 San Francisco CA 94102 Christine Bullin President/Sec 40.00 0.00 X X 154000 0 4717 Kathleen G Henschel Chair/Treasurer 4.00 0.00 X X 0 0 0 Stephen K Cassidy Vice Chair 4.00 0.00 X X 0 0 0 James Shay Vice Chair 4.00 0.00 X X 0 0 0 Matthew H Hobbs Former Treas 4.00 0.00 X X 0 0 0 Barbara Barclay Trustee 2.00 0.00 X 0 0 0 Sarah Billinghurst-Solomon Trustee 2.00 0.00 X 0 0 0 Dr Susan Carlyle Trustee 2.00 0.00 X 0 0 0 Eliza Deissler Trustee 2.00 0.00 X 0 0 0 Mary Deissler Trustee 2.00 0.00 X 0 0 0 John H Gnuse Trustee 2.00 0.00 X 0 0 0 Stephen L Griffith Trustee 2.00 0.00 X 0 0 0 Kaatri Grigg Trustee 2.00 0.00 X 0 0 0 Nancy Adler Montgomery Trustee 2.00 0.00 X 0 0 0 Diane Parnes Trustee 2.00 0.00 X 0 0 0 Dudley Roski Trustee 2.00 0.00 X 0 0 0 Peggy Skornia Trustee 2.00 0.00 X 0 0 0 Mary C Slawson Trustee 2.00 0.00 X 0 0 0 Ann Yvonne Walker Trustee 2.00 0.00 X 0 0 0 154000 4717 1 false true false 0 183290 569825 92646 753115 Education 8620 8620 Performances home season 576341 576341 Performances touring 1001656 1001656 1586617 2898 2898 0 0 0 0 171323 76021 95302 0 140712 51228 89484 89484 Other income 24774 24774 24774 2552190 1700875 2898 0 0 0 0 154000 123200 30800 0 1166335 933069 150745 82521 0 134865 107892 18544 8429 92249 73799 12684 5766 0 4063 4063 16078 16078 0 0 0 33916 33916 76582 76582 28814 20170 8068 576 9395 9395 0 84040 54626 25212 4202 0 0 0 7882 7882 0 6498 975 5523 0 Touring, Travel & Commissions 610370 577939 32431 Production costs 188810 188810 Other 13231 13231 Bank/Credit Card/Mgmt Fees 13086 13086 29127 12924 4446 11757 2669341 2203902 352188 113251 36819 124841 507130 517626 329251 238725 0 0 0 0 94948 74149 47472 55090 234648 220182 20444 14466 0 255387 276282 0 0 7460 10898 1298911 1312077 85051 106137 114069 110498 100000 199120 316635 X -144482 -128073 1244273 1123515 1099791 995442 1298911 1312077 X -117151 6996 5806 X false true X true false X 1051075 993237 735291 994871 753115 4527589 1815616 1996825 1835464 1857815 1898652 9404372 0 0 0 2866691 2990062 2570755 2852686 2651767 13931961 153630 126400 164669 146694 178498 769891 272735 68648 29925 32810 79618 483736 426365 195048 194594 179504 258116 1253627 12678334 1244 717 1185 1629 2898 7673 0 1244 717 1185 1629 2898 7673 0 7611 5507 5548 5141 24774 48581 2875546 2996286 2577488 2859456 2679439 13988215 0.90640 0.90290 0.00050 0.00070 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 255387 15308 5587 276282 122894 113191 19302 255387 108030 440 14424 122894 48544 58604 882 108030 102795 16402 70653 48544 1.00000 false true true 35085 34263 822 146803 140386 6417 52760 45533 7227 14466 276282 X 2682795 133503 133503 2549292 2898 2898 2552190 2796590 127249 127249 2669341 2669341 Part V, Line 4: Intended uses of the endowment fund. INTEREST, DIVIDENDS AND INVESTMENT INCOME GENERATED FROM THE ENDOWMENT ASSETS PROVIDES ADDITIONAL FINANCIAL RESOURCES FOR SAN FRANCISCO CHANTICLEER'S PROGRAM ACTIVITIES, INCLUDING HOME PERFORMANCES AND TOURING. Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, Chanticleer is required to report information regarding its exposure to various tax positions taken by Chanticleer 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 Chanticleer has adequately evaluated its current tax positions and has concluded that as of June 30, 2015 Chanticleer does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.Chanticleer has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that Chanticleer continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Chanticleer may periodically receive unrelated business income (such as sublease rental income or advertising revenue) requiring Chanticleer to file separate tax returns under federal and state statutes. Under such conditions, Chanticleer calculates and accrues the applicable taxes. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Discount on multi-year pledges $1165 Permanently restricted contributions $5089 Cost of merchandise sold $51228 Special Events Expenses $76021 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Investment income $7539 Less investment income for Fdtn $-4641 Part XII, Line 2d: Other expenses and losses per audited F/S Cost of merchandise sold $51228 Special Events Expenses $76021 X X X X X X X false Special Event - SF Gala 97650 97650 24296 7550 Other Events 73673 73673 5325 30470 8380 171323 171323 29621 30470 15930 76021 95302 false false false false false false false false false false Christine Bullin President/Sec 154000 4717 158717 X 5 88094 FMV X Catering/Food 4 4552 FMV false false false 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 executive committee includes Board members. Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et Board Trustees Mary Deissler and Eliza Deissler are related to each other as Mother and Daughter, respectively. Form 990, Part VI, Line 11b: Form 990 Review Process FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS THEN REVIEWED BYTHE ORGANIZATION'S MANAGEMENT, A MEMBER OF THE BOARD OF DIRECTORS, AND THE EXECUTIVEDIRECTOR. THIS GROUP OF INDIVIDUALS THEN DISCUSSES THE CONTENTS OF THE RETURN WITHTHE OUTSIDE TAX PROFESSIONAL. AFTER A FULL REVIEW (WITH MODIFICATIONS WHERENECESSARY), THE FINAL VERSION OF THE TAX RETURN IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S VOTING BODY. A REPRESENTATIVE OF MANAGEMENT AUTHORIZES THE FINAL FORM 990 WHICH IS THEN E-FILED WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts MEMBERS OF THE BOARD OF DIRECTORS REVIEW ALL POTENTIAL CONFLICTS OF INTEREST ATLEAST ANNUALLY. THE EXECUTIVE DIRECTOR AND ALL BOARD MEMBERS ARE REQUIRED TO DISCLOSE (IN WRITING) POTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS. LOANS BETWEEN THE ORGANIZATION AND MEMBERS OF MANAGEMENT AND THE BOARD ARE STRICTLY PROHIBITED. THE ORGANIZATION SEEKS FULL TRANSPARENCY ON ALL RELATIONSHIPS. ANY POTENTIAL CONFLICTS (IN FACT OR APPEARANCE) ARE DISCUSSED OPENLY AND RESOLVED IN ACCORDANCE WITH THE ORGANIZATION'S POLICIES AND PROCEDURES. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management MEMBERS OF THE BOARD OF DIRECTORS REVIEW THE COMPENSATION OF ALL HIGH-LEVEL PERSONNEL PERIODICALLY IN ACCORDANCE WITH IRS RULES AND REGULATIONS. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES. EVERY EFFORT IS MADE TO ENSURE THAT THE PROCESS IS THOROUGH AND TRANSPARENT IN ACCORDANCE WITH IRS GUIDELINES AND THE ORGANIZATION'S POLICIES AND PROCEDURES. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees COMPENSATION OF OTHER HIGH-LEVEL PERSONNEL AND KEY EMPLOYEES IS REVIEWED PERIODICALLY BY MEMBERS OF MANAGEMENT. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES AND ALL RELATED BENEFITS. ALL DECISIONS ARE THEN DOCUMENTED IN PERSONNEL FILES. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGALFILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BYTAX AUTHORITIES AND THE GENERAL PUBLIC. TAX RETURNS ARE POSTED ANNUALLY TOWWW.GUIDESTAR.ORG (WHERE THEY ARE AVAILABLE FOR VIEWING AS ELECTRONIC COPIES) AND ARE ALSO AVAILABLE AT THE ORGANIZATION'S OFFICE IN SAN FRANCISCO, CALIFORNIA (FOR A PHYSICAL INSPECTION). Other Changes In Net Assets Or Fund Balances - Other Increases Change in discount related to multi-year pledges receivable = $1165 Other Changes In Net Assets Or Fund Balances - Other Increases Investment income Foundation = $4641 SAN FRANCISCO CHANTICLEER ENDOWMENT FDTN 44 Page Street 604 SAN FRANCISCO CA 94102 943232278 Support Organization CA 501c3 170(b)(1)(a) SAN FRANCISCO CHANTICLEER INC false false false false false false false false false false false false false false true true false false true false SAN FRANCISCO CHANTICLEER ENDOWMENT FDTN r 8948 Actual Amount