BERKELEY SYMPHONY ORCHESTRA: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: BERKELEY SYMPHONY ORCHESTRA (EIN 23-7219508)
Tax period: 2012-08-01 to 2013-07-31
Filed: 2014-06-09
IRS object ID: 201411609349300706
Schema version: 2012v2.0
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule G
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-06-09T10:47:10-07:00	Timestamp
Tax Period End Date	2013-07-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Regalia & Associates CPAs	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	103 Town Country Dr Ste K	AddressLine1
City	Danville	City
State	CA	State
ZIP Code	94526	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-08-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	237219508	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	BERKELEY SYMPHONY ORCHESTRA	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	BERK	NameControl
Phone	5108412800	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1942 UNIVERSITY AVENUE	AddressLine1
City	BERKELEY	City
State	CA	State
ZIP Code	94704	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Ren Mandel	Name
Title	Executive Director	Title
Date Signed	2014-06-09	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Douglas W Regalia	Name
PTIN	P00186389	PTIN
Phone	9253140390	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	Thomas Z Reicher	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	1942 University Avenue 207	AddressLine1
City	BERKELEY	City
State	CA	State
ZIP Code	94704	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	1310138	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
All Affiliates Included	false	AllAffiliatesIncluded
Organization501c3	X	Organization501c3
Web Site	WWW.BERKELEYSYMPHONY.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1969	YearFormation
State Legal Domicile	CA	StateLegalDomicile
Activity Or Mission Description	The Organization's core purpose is to engage its community in an intellectually curious and daring partnership. The Sym- phony offers the Berkeley and East Bay community a rich array of orchestral perf- ormances and an extensive music education program in the Berkeley public schools.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	17	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	17	NbrIndependentVotingMembers
Total Nbr Employees	155	TotalNbrEmployees
Total Nbr Volunteers	30	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	799968	ContributionsGrantsPriorYear
Contributions Grants Current Year	681074	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	195353	ProgramServiceRevenuePriorYear
Program Service Revenue CY	366307	ProgramServiceRevenueCY
Investment Income Prior Year	483	InvestmentIncomePriorYear
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Prior Year	164414	OtherRevenuePriorYear
Other Revenue Current Year	175746	OtherRevenueCurrentYear
Total Revenue Prior Year	1160218	TotalRevenuePriorYear
Total Revenue Current Year	1223127	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	755054	SalariesEtcPriorYear
Salaries Etc Current Year	843706	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	132491	TotalFundrsngExpCurrentYear
Other Expense Prior Year	298795	OtherExpensePriorYear
Other Expenses Current Year	453428	OtherExpensesCurrentYear
Total Expenses Prior Year	1053849	TotalExpensesPriorYear
Total Expenses Current Year	1297134	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	106369	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-74007	RevenuesLessExpensesCY
Total Assets BOY	603546	TotalAssetsBOY
Total Assets EOY	562213	TotalAssetsEOY
Total Liabilities BOY	184121	TotalLiabilitiesBOY
Total Liabilities EOY	213545	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	419425	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	348668	NetAssetsOrFundBalancesEOY
Mission Description	The Symphony is led by Joana Carneiro as Music Director who continues the tradition, with Kent Nagano as Conductor Laureate, of developing a distinctive brand of programming.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	933246	Expense
Description	REGULAR SEASON CONCERTS: THE SYMPHONY PRESENTED SEVERAL PERFORMANCES AT VARIOUS LOCATIONS IN BERKELEY, CALIFORNIA AS PART OF ITS COMMITMENT TO PROVIDE ORCHESTRAL MUSIC TO THE SAN FRANCISCO BAY AREA COMMUNITY. Berkeley Symphony entered a new era in January 2009 as Joana Carneiro became the orchestras third Music Director in its 40-year history. Under Carneiro, the Symphony continues its tradition of presenting the cutting edge of classical music, forging new relationships with living composers, including several prominent contemporary Bay Area composers such as John Adams, Gabriela Lena Frank, and Paul Dresher; while continuing to honor our classical past. The orchestra has received numerous ASCAP Awards for Adventurous Programming of Contemporary Music.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	92217	Expense
Description	EDUCATIONAL OUTREACH: The Symphony strives to make the Music in the Schools program unique and exciting for all the children involved because the Symphony recognizes the fundamental connection between great music and innovation.Thanks to a sixteen-year partnership with Berkeley Unified School District, Berkeley Symphony's Music In the Schools serves nearly 4,000 students in all eleven BUSD elementary schools each year. Our nationally recognized, award-winning program runs from fall to spring and includes interactive on-campus concerts, classroom visits, and springtime "I'm a Performer" concerts, for which each and every class learns a song to perform with Berkeley Symphony as their very own "back-up band!"	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	1025463	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	true	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	49	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	155	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Form990-T Filed	false	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	true	NonDeductibleContributions
Non Deductible Disclosure	true	NonDeductibleDisclosure
Quid Pro Quo Contributions	true	QuidProQuoContributions
Quid Pro Quo Disclosure	true	QuidProQuoDisclosure
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Number Of8282 Filed	0	NumberOf8282Filed
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Filed Lieu1041	false	FiledLieu1041
Licensed More Than One State	false	LicensedMoreThanOneState
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	17	NbrVotingGoverningBodyMembers
Number Independent Voting Members	17	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	CA	StatesWhereCopyOfReturnIsFiled
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	Rene Mandel	NamePerson
Telephone Number	5108412800	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1942 UNIVERSITY AVENUE	AddressLine1
City	BERKELEY	City
State	CA	State
ZIP Code	94704	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (21 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Average Hours Per Week RelatedAverageHoursPerWeekRelated	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
Michel Taddei
Director	2.00	0.00	X	0	0	0
Tricia Swift
Director	2.00	0.00	X	0	0	0
Deborah Shidler
Director	2.00	0.00	X	0	0	0
Kathy Canfield Shepard
Director	2.00	0.00	X	0	0	0
Ed Osborn
Director	2.00	0.00	X	0	0	0
Janet McCutcheon
Director	2.00	0.00	X	0	0	0
Kim Marienthal
Director	2.00	0.00	X	0	0	0
William Knuttel
Director	2.00	0.00	X	0	0	0
Kathleen G Henschel
Director	2.00	0.00	X	0	0	0
Ellen L Hahn
Director	2.00	0.00	X	0	0	0
James Donato
Director	2.00	0.00	X	0	0	0
Norman Bookstein
Director	2.00	0.00	X	0	0	0
Susan Acquistapace
Director	2.00	0.00	X	0	0	0
Victor Vazquez
VP Community	4.00	0.00	X	0	0	0	X
Robert B Hetler
VP Development	4.00	0.00	X	0	0	0	X
Marilyn Collier
Advisory Cncl	4.00	0.00	X	0	0	0	X
Stuart Gronningen
Secretary	4.00	0.00	X	0	0	0	X
Judith Bloom
Treasurer	4.00	0.00	X	0	0	0	X
Janet Maestre
VP Governance	4.00	0.00	X	0	0	0	X
Thomas Z Reicher
President	4.00	0.00	X	0	0	0	X
Ren Mandel
Exec Director	40.00	0.00		96060	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	96060	TotalReportableCompFromOrg
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K
Government Grants	22600	GovernmentGrants
All Other Contributions	658474	AllOtherContributions
Noncash Contributions	9111	NoncashContributions
Total Contributions	681074	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
TICKET SALES	346307	346307
Outreach & education	20000	20000

Field	Value	IRS element (for citing)
Total Program Service Revenue	366307	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	258133	GrossIncomeFundraisingEvents
Fundraising Direct Expenses	86921	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	171212	TotalRevenueColumn

Net Income From Gaming NetIncomeFromGaming

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	400	GrossSalesOfInventory
Cost Of Goods Sold	90	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	310	TotalRevenueColumn
Related Or Exempt Function Income	310	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	OTHER INCOME	Description
Total Revenue Column	4224	TotalRevenueColumn
Related Or Exempt Function Income	4224	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	4224	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1223127	TotalRevenueColumn
Related Or Exempt Function Income	370841	RelatedOrExemptFunctionIncome

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	96060	Total
Program Services	76848	ProgramServices
Management And General	14409	ManagementAndGeneral
Fundraising	4803	Fundraising

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	646348	Total
Program Services	523933	ProgramServices
Management And General	22360	ManagementAndGeneral
Fundraising	100055	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	21717	Total
Program Services	17574	ProgramServices
Management And General	1076	ManagementAndGeneral
Fundraising	3067	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	31702	Total
Program Services	25654	ProgramServices
Management And General	1570	ManagementAndGeneral
Fundraising	4478	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	47879	Total
Program Services	38743	ProgramServices
Management And General	2371	ManagementAndGeneral
Fundraising	6765	Fundraising

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	31701	Total
Management And General	31701	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	500	Total
Management And General	500	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	128022	Total
Program Services	128022	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	2627	Total
Program Services	2126	ProgramServices
Management And General	130	ManagementAndGeneral
Fundraising	371	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	25921	Total
Program Services	20976	ProgramServices
Management And General	1284	ManagementAndGeneral
Fundraising	3661	Fundraising

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	24852	Total
Program Services	20111	ProgramServices
Management And General	1231	ManagementAndGeneral
Fundraising	3510	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	0	Total

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	0	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	0	Total

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	233	Total
Management And General	233	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	9141	Total
Program Services	7397	ProgramServices
Management And General	453	ManagementAndGeneral
Fundraising	1291	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
Performance hall rental	26731	26731
Bad debt expense	34581		34581
PRODUCTION	38992	38992
Commissions	61634	61634

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	68493	Total
Program Services	36722	ProgramServices
Management And General	27281	ManagementAndGeneral
Fundraising	4490	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1297134	Total
Program Services	1025463	ProgramServices
Management And General	139180	ManagementAndGeneral
Fundraising	132491	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	263149	BOY
EOY	289180	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	8998	BOY
EOY	0	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	288344	BOY
EOY	190532	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
EOY	0	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
EOY	0	EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
EOY	0	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
EOY	0	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	42590	BOY
EOY	80320	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	92387	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	90206	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	465	BOY
EOY	2181	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
EOY	0	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
EOY	0	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	603546	BOY
EOY	562213	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	3328	BOY
EOY	27200	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	140793	BOY
EOY	156345	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	40000	BOY
EOY	30000	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	184121	BOY
EOY	213545	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	61186	BOY
EOY	36288	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	353239	BOY
EOY	307380	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	5000	BOY
EOY	5000	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	419425	BOY
EOY	348668	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	603546	BOY
EOY	562213	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	-74007	ReconcilationRevenueExpenses
Reconcilation Other Changes	3250	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	647851	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	700483	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	553430	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	799968	CurrentTaxYearMinus1Year
Current Tax Year	681074	CurrentTaxYear
Total	3382806	Total

Tax Rev Levied For Org Benefit170 TaxRevLeviedForOrgBenefit170

Field	Value	IRS element (for citing)
Total	0	Total

Value Srvc Fclts Furnished By Govt ValueSrvcFcltsFurnishedByGovt

Field	Value	IRS element (for citing)
Total	0	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	647851	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	700483	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	553430	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	799968	CurrentTaxYearMinus1Year
Current Tax Year	681074	CurrentTaxYear
Total	3382806	Total

Field	Value	IRS element (for citing)
Amounts Subst Contributors Total	935809	AmountsSubstContributorsTotal
Public Support Total170	2446997	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	625	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	771	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	975	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	483	CurrentTaxYearMinus1Year
Total	2854	Total

Net UBI NetUBI

Field	Value	IRS element (for citing)
Total	0	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	412	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	842	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	201	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	10166	CurrentTaxYearMinus1Year
Current Tax Year	4224	CurrentTaxYear
Total	15845	Total

Field	Value	IRS element (for citing)
Total Support	3401505	TotalSupport
Gross Receipts From Admissions Etc	2933771	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.71940	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.72180	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	92387	OtherCostOrOtherBasis
Depreciation	90206	Depreciation
Book Value	2181	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	2181	TotalOfBookValueLandBuildings
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	1313388	TotRevenueEtcAuditedFinclStmt
Other Revenues	90261	OtherRevenues
Revenue Not Rptd F990	90261	RevenueNotRptdF990
Revenue Subtotal	1223127	RevenueSubtotal
Total Revenue Per Form990	1223127	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	1384145	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	87011	OtherExpensesIncluded
Expenses Not Rptd F990	87011	ExpensesNotRptdF990
Expenses Subtotal	1297134	ExpensesSubtotal
Total Expenses Per Form990	1297134	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Part XII, Line 2d	Part XII, Line 2d: Other expenses and losses per audited F/S	SPECIAL EVENTS EXPENSES $86921 Cost of merchandise $90
Part XI, Line 2d	Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990	SPECIAL EVENTS EXPENSES $86921 Change in value of pledges receivable $3250 Cost of merchandise $90
Part X	Part X : FIN48 Footnote	Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, the Symphony 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 the Symphony has adequately evaluated its current tax positions and has concluded that as of July 31, 2013, the Symphony does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.The 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, respectively. 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. The Symphony may periodically receive unrelated business income requiring the organization to file separate tax returns under federal and state statutes. Under such conditions, the Symphony calculates and accrues the applicable taxes payable.

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Mail Solicitations	X	MailSolicitations
Email Solicitations	X	EmailSolicitations
Phone Solicitations	X	PhoneSolicitations
Solicitation Of Non Govt Grants	X	SolicitationOfNonGovtGrants
Solicitation Of Govt Grants	X	SolicitationOfGovtGrants
Special Fundraising Events	X	SpecialFundraisingEvents
Agreement Ref Fundraising	false	AgreementRefFundraising

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	SYMPHONY GALA	NameOfEvent1
Gross Receipts Event1	200783	GrossReceiptsEvent1
Gross Revenue Event1	200783	GrossRevenueEvent1
Other Direct Expenses Event1	59513	OtherDirectExpensesEvent1
Name Of Event2	OTHER EVENTS	NameOfEvent2
Gross Receipts Event2	57350	GrossReceiptsEvent2
Gross Revenue Event2	57350	GrossRevenueEvent2
Other Direct Expenses Event2	27408	OtherDirectExpensesEvent2
Gross Receipts Total	258133	GrossReceiptsTotal
Gross Revenue Total Events	258133	GrossRevenueTotalEvents
Other Direct Expenses Total Events	86921	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	86921	DirectExpenseSummaryEvents
Net Income Summary	171212	NetIncomeSummary

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Form 990, Part XI, Line 9	Other Changes In Net Assets Or Fund Balances - Other Increases	Change in value of pledges receivable = $3250
Form 990, Part VI, Line 19	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 BERKELEY, CALIFORNIA (FOR A PHYSICAL INSPECTION).
Form 990, Part VI, Line 15b	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 AT LEAST ANNUALLY 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 15a	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 ANNUALLY 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 12c	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 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 11b	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 1a	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 organization's board.
		Client Note 1 - Property and Equipment----------------------Property and equipment consist of the following at July 31, 2013 and 2012: 2013 2012 --------- ---------Office equipment $ 89,387 $ 87,438Orchestra equipment 3,000 3,000Less: accumulated depreciation (90,206) (89,973) --------- ---------Property and equipment, net $ 2,181 $ 465 ========= =========Depreciation expense amounted to $233 and $233 for the years ended July 31, 2013 and 2012, respectively. Union Pension Plans-------------------The Symphony is obligated to contribute funds to pension plans on behalf of its musicians. These plans include all union employees covered by a collective bargaining agreement. Contributions to the union-operated plans amounted to $21,717 and $15,538 for the years ended July 31, 2013 and 2012, respectively.