2015-02-09T09:07:49-08:00 2014-06-30 Regalia & Associates CPAs 103 Town Country Dr Ste K Danville CA 94526 990 2013-07-01 943081554 EAST BAY PERFORMING ARTS DBA Oakland East Bay Symphony EAST 5104440801 2201 Broadway OAKLAND CA 94612 Donna M Williams Treasurer 2015-02-09 true Douglas W Regalia P00186389 9253140390 2013 2016-02-25 16:41:14Z Steven Payne 2201 Broadway 300 OAKLAND CA 94612 2753208 false false X www.oebs.org X 1988 CA OAKLAND EAST BAY 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. 27 27 230 75 0 1211700 1832591 763133 626761 43398 41176 119525 200584 2137756 2701112 0 0 1324124 1318446 0 275790 1143668 1077803 2467792 2396249 -330036 304863 2545423 3137621 353609 503663 2191814 2633958 OAKLAND EAST BAY SYMPHONY HAS GAINED REGIONAL AND NATIONAL RECOGNITION FOR ITS UNIQUE CONVERGENCE OF ARTISTIC EXCELLENCE AND COMMUNITY SERVICE. THE ORGANIZATION IS COMPRISED OF OAKLAND EAST BAY SYMPHONY, OAKLAND YOUTH ORCHESTRA AND OAKLAND SYMPHONY CHORUS.MISSION OF OAKLAND EAST BAY 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 YOUTH ORCHESTRA:THE YOUTH ORCHESTRA IS RECOGNIZED AS AN IMPORTANT BAY AREA MUSICAL ORGANIZATION, WITH A HISTORY OF COMMISSIONING AND PREMIERING WORKS OF AMERICAN COMP false false 1896176 626761 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. 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. THE SYMPHONY BRINGS TOGETHER THE TALENTS AND RESOURCES OF DIVERSE ARTISTIC GROUPS IN THE COMMUNITY IN COLLABORATIVE PERFORMANCES, JOINING TOGETHER TO PROMOTE A LIVELY ARTS ENVIRONMENT TO SERVE A WIDE RANGE OF AUDIENCES.COMMUNITY SERVICE --THE SYMPHONY SERVES A COMMUNITY WITH A RICH MIX OF CULTURAL, RACIAL AND ECONOMIC GROUPS AND IS AN IMPORTANT VITAL FORCE IN OAKLAND AND THE EAST BAY, CONTRIBUTING TO THE CREATIVITY AND CULTURAL DIVERSITY OF THE COMMUNITY. IT PROVIDES A FORUM FOR COMMUNITY INVOLVEMENT AND NURTURES AN ATMOSPHERE OF UNDERSTANDING AND CREATIVITY, MAKING MUSIC NOT ONLY RELEVANT, BUT ESSENTIAL TO OUR SOCIETY. 1896176 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 68 0 true 230 true false false false false false true true true true false 0 false false false false false false false false false false X 27 27 false false false false false false false true true false false true true true true true true true true false X X MAYA RATH-General Manager 5104440801 2201 Broadway Suite 300 OAKLAND CA 94612 James F Bell President-Elect 3.00 0.00 X X 0 0 0 Charles Crane Director 3.00 0.00 X 0 0 0 Bette Epstein Chair 3.00 0.00 X X 0 0 0 Steve Nicholls Director 1.00 0.00 X 0 0 0 Donna M Williams Treasurer 8.00 0.00 X X 0 0 0 Monique Stevenson President 8.00 0.00 X X 0 0 0 Michael Cartmell Director 1.00 0.00 X 0 0 0 Delida Costin Director 1.00 0.00 X 0 0 0 Margery Eriksson Director 1.00 0.00 X 0 0 0 Joseph C Frank Sr Director 1.00 0.00 X 0 0 0 Dian Harrison Director 1.00 0.00 X 0 0 0 James A Hasler Director 1.00 0.00 X 0 0 0 Margaret Hegg 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 Jean-Luc Lamirande Director 1.00 0.00 X 0 0 0 Amy Likar Director 1.00 0.00 X 0 0 0 Linda Lipner Secretary 3.00 0.00 X X 0 0 0 Lawrence Lohr Director 1.00 0.00 X 0 0 0 Debrenia F Madison Director 1.00 0.00 X 0 0 0 Ralph McDonald Director 1.00 0.00 X 0 0 0 Karl L Mettinger Director 1.00 0.00 X 0 0 0 Mary Oram Director 1.00 0.00 X 0 0 0 Andrea Plesnarski Director 1.00 0.00 X 0 0 0 Daniel Quintero Director 1.00 0.00 X 0 0 0 James Schultz Director 1.00 0.00 X 0 0 0 Deborah Spangler Director 1.00 0.00 X 0 0 0 Loni Williams Director 1.00 0.00 X 0 0 0 Kline A Wilson Jr Director 1.00 0.00 X 0 0 0 Debbra Wood Schwartz Director 1.00 0.00 X 0 0 0 Steven Payne Exec Director 40.00 0.00 X 105440 0 7833 105440 7833 1 false false false 0 95961 1736630 279347 1832591 Ticket sales & FEES 626761 626761 626761 41176 41176 0 0 0 0 247470 52096 195374 195374 0 0 Other 5153 5153 Program book sales 57 57 5210 2701112 631914 236607 0 0 0 0 113273 88013 7589 17671 0 1003070 779289 67144 156637 29244 22720 1958 4566 86839 67466 5813 13560 86020 66830 5759 13431 0 0 15255 3008 11456 791 0 0 0 27698 17853 7712 2133 65492 65492 7000 4129 1238 1633 2204 1256 573 375 0 167040 133073 18978 14989 9566 8332 589 645 0 2044 1273 319 452 1522 1522 0 18456 10520 4799 3137 12572 7166 3269 2137 In-kind expenses 236853 150541 76410 9902 Production costs 196725 195430 1295 Artist Commission Fees 57250 57250 Artists non salaried/honoraria 50437 50437 207689 166098 9155 32436 2396249 1896176 224283 275790 24160 311219 122458 795 317622 487068 0 0 0 0 0 112162 87820 209214 108330 112621 100884 0 1847416 2140951 0 0 8984 8884 2545423 3137621 85936 43714 172785 430657 69500 25388 29292 353609 503663 X 37144 288056 394202 589538 1760468 1756364 2191814 2633958 2545423 3137621 X 304863 179060 -41779 X false true X true false X 1762282 1327328 1690610 1211700 1828185 7820105 0 0 1762282 1327328 1690610 1211700 1828185 7820105 1105066 6715039 68431 28132 41981 43398 41176 223118 0 7191 20153 11413 24779 5210 68746 8111969 3720387 0.82780 0.81890 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1777419 137675 220083 -61870 2073307 1620727 61001 158623 -62932 1777419 1498326 180698 9613 -67910 1620727 989116 447233 126767 -64790 1498326 942237 26000 68431 -47552 989116 0.12000 0.79000 0.09000 false false false 209214 108330 100884 100884 2140951 Accrued payroll liabilities 29292 29292 X 2526959 56870 56870 2470089 231023 231023 2701112 2396249 2396249 2396249 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, EBPA 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 EBPA has adequately evaluated its current tax positions and has concluded that as of June 30, 2014, EBPA does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.EBPA 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 EBPA continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. EBPA may periodically receive unrelated business income requiring EBPA to file separate tax returns under federal and state statutes. Under such conditions, EBPA 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 $61870 Amortization of LT receivable discount $0 Allowance for bad debts $-5000 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Bequest $190000 Investment income $41023 X X X X X X X false SPECIAL EVENTS & FUND RAISING 247470 247470 6493 23197 511 21895 247470 247470 6493 23197 511 21895 52096 195374 X 3 39494 FMV X In-kind Advertising 1 33831 FMV X Pro-Bono Legal Services 1 30821 FMV X In-kind Advertising 1 31283 FMV X Pro-Bono Legal Services 1 66410 FMV X In-kind Advertising 1 39871 FMV X Strategic Event Planning 1 10000 FMV X Pro-Bono Artistic Services 1 5150 FMV X Artist Hospital 2 4044 FMV X Catering 1 7327 FMV X Supplies 1 658 FMV X Services/Consul 2 2660 FMV X Music Equip 1 3000 FMV X Logo Design 1 4798 FMV false true false 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 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. THE FORM IS THEN REVIEWED BYTHE ORGANIZATION'S MANAGEMENT, the Finance Committee of the Board OF DIRECTORS, AND THE EXECUTIVE DIRECTOR. THIS GROUP OF INDIVIDUALS THEN DISCUSSES THE CONTENTS OF THE RETURN WITH THE OUTSIDE TAX PROFESSIONAL. AFTER A FULL REVIEW (WITH MODIFICATIONS WHERE NECESSARY), 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 TOWWW.GUIDESTAR.ORG (WHERE IT IS AVAILABLE FOR VIEWING AS AN ELECTRONIC COPY) AND ARE ALSO AVAILABLE AT THE ORGANIZATION'S OFFICE IN OAKLAND, CALIFORNIA (FOR A PHYSICAL INSPECTION). Other Changes In Net Assets Or Fund Balances - Other Decreases Allowance for bad debts = -$5000 Other Changes In Net Assets Or Fund Balances - Other Decreases Amortization of LT receivable discount = -$36779