2014-12-03T14:36:41-08:00 2014-06-30 Regalia & Associates CPAs 103 Town Country Dr Ste K Danville CA 94526 990 2013-07-01 941553479 Young Audiences of Northern California YOUN 4159745554 465 California Street 4th floor San Francisco CA 94104 Kristine Murray Executive Director 2014-12-03 true Douglas W Regalia P00186389 9253140390 2013 2015-11-30 17:44:51Z X William S Duff Jr 465 California Street 4th flo San Francisco CA 94104 329882 false false X www.ya-nc.org X 1958 CA Young Audiences partners with professional, community-based teaching artists to fill the gap caused by continued cuts to school arts programs. Signature Core Programs include artist residencies, performance demonstrations, and teacher professional development. 15 15 7 15 0 449933 185864 153867 135461 21524 6061 3573 2496 628897 329882 0 0 172896 207056 0 50619 228002 228632 400898 435688 227999 -105806 457142 375857 30767 36026 426375 339831 X Young Audiences creates art experiences that inspire young people, expand learning, and enliven communities. false false 275195 135461 Young Audiences of Northern California brings art back into schools and other locations where students gather. We work in partnership with schools to craft an arts program that fills the gap between what children need and what schools are able to provide under current budget constraints. Working with more than 54 teaching artists, we develop arts programs that support academic goals as well as social and extra-curricular goals. All of our programs align with the Visual and Performing Arts standards issued by the California Department of Education, but they also support the 21st Century skill goals of The Common Core. Although all of our programs are underwritten at some level, all schools are asked to participate in the funding of our programming as well. Generally, the underwritten amount is approximately 50%, but under special programs, that amount [continued on Schedule O] Access for All is a new program launched this year in response to our newly-adopted Strategic Plan. Under Access for All, schools may schedule arts programming at just 15% of the normal (already underwritten) school fees. Programming can be aligned to the precise needs of the schools, whether the school needs performance demonstrations, residencies, or teacher professional development. ArtsReach is a new program launched this year in response to our newly-adopted Strategic Plan. Under ArtsReach, public venues may schedule arts programming that meets the needs of the families and children who frequent the venue. We engaged more than 3,000 children and families in public performances held at Union Square on consecutive Saturdays during the month of May. In June, we engaged more than 100 students in a day-long dance performance and residency. In all cases, ArtsReach brings art to the places where children and families gather. 275195 true true false false false false false false false false true true false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 4 0 false 7 true false false false false false false false false 0 false false false false false false false false false false X 15 15 false false false false false false false true true false false true true true true true true true true false X X Kristine Murray 4159745554 465 California Street 4th floor San Francisco CA 94104 William S Duff Jr President 10.00 0.00 X X 0 0 0 Nicole Simoneaux Treasurer 10.00 0.00 X X 0 0 0 Annie Rohan Vice President 5.00 0.00 X X 0 0 0 Caren Alpert Board Member 5.00 0.00 X 0 0 0 Julie Bahret Board Member 5.00 0.00 X 0 0 0 Alan Canas Board Member 5.00 0.00 X 0 0 0 Dan Gillette Board Member 5.00 0.00 X 0 0 0 Janna Luce Board Member 5.00 0.00 X 0 0 0 Syri Mongiello Board Member 5.00 0.00 X 0 0 0 Ron Mooney Board Member 5.00 0.00 X 0 0 0 Josh Stumpf Board Member 5.00 0.00 X 0 0 0 Michelle Xie Board Member 5.00 0.00 X 0 0 0 Selena Yeung Board Member 5.00 0.00 X 0 0 0 Kristine Murray Exec Director 40.00 0.00 X 70346 0 0 70346 0 false false false 0 185864 185864 Program Revenues 135461 135461 135461 6061 6061 0 0 0 0 2493 2493 0 0 Other Income 3 3 3 329882 135464 6061 0 0 0 0 70346 29545 33766 7035 0 113319 82668 2967 27684 0 6410 3916 1282 1212 16981 10375 3396 3210 0 0 20297 20297 0 0 0 25646 8688 8629 8329 0 8209 737 6498 974 3377 2769 473 135 0 10800 8856 1512 432 12923 6903 4944 1076 0 0 1231 1231 5034 5034 2248 562 1686 3947 987 2960 Artists and program expenses 108037 108037 Bad debt expense 7500 7500 Utilities and maintenance 5538 4541 775 222 Bank charges/merchant fees 5272 5272 8573 1577 6686 310 435688 275195 109874 50619 18279 0 238734 125066 23904 13133 0 0 0 0 3680 3954 40490 37269 2406 3221 0 188418 212204 0 0 0 457142 375857 24555 21503 1530 4682 14523 30767 36026 X -6953 50934 258328 113897 175000 175000 426375 339831 457142 375857 X -105806 17782 1480 X X false true X true false X 96832 399441 160088 449933 185864 1292158 0 0 96832 399441 160088 449933 185864 1292158 0 1292158 5910 5471 5216 21524 6061 44182 0 604 354 3 961 1337301 986116 0.96620 0.97640 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 40490 37269 3221 3221 212204 X 325301 1480 1480 323821 6061 6061 329882 435688 435688 435688 Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, YANC 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 YANC has adequately evaluated its current tax positions and has concluded that as of June 30, 2014 YANC does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.YANC 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 the organization continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. YANC may periodically receive unrelated business income (such as sublease rental or advertising income) requiring the organization to file separate tax returns under federal and state statutes. Under such conditions, YANC calculates, accrues, and remits the applicable taxes payable. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Change in discount for long-term pledges $1480 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Investment income shown separately $6061 Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: Teaching Artist development is a key element of our programming. While all of our teaching artists are independent artists, they repeatedly express appreciation for opportunities that we provide for them to interact and support one anothers professional growth. We supported their efforts through monthly ArtsWikis, in which teaching artists engage in a shared learning community in actual space, as opposed to the internet. We also offered a two-day Teaching Artist Institute in which we provided a series of workshops and seminars on the latest developments in the field. In this way, we ensure that Bay Area students are receiving the highest quality arts programming. OTHER PROGRAM SERVICES 5: [Part III Line 4a continued]can be significantly more. Our in-school programs include Assembly Performance Demonstrations, Classroom Residencies, Grade-Level Workshops, and Classroom Teacher Professional Development. In an Assembly Performance Demonstration, a professional artist performs for a large portion of the student body. Typically presenting in an auditorium, multi-purpose room, or cafeteria, Performance Demonstrations afford young people the chance to experience live, virtuosic art for a period of 45 minutes. In a Classroom Residency, a professional artist works with one classroom once a week, for approximately 45 minutes each week, over as many as 20 weeks, taking the children in the classroom through the process of art-making and transforming the classroom into a studio. In a Grade-Level Workshop, a professional artist works with an entire grade level for one 45-90 minutes session to participate in the process of art-making. Often, a Grade-Level Workshop is provided in conjunction with a Performance Demonstration. Classroom Teacher Professional Development involves a professional artist working with a group of generalist classroom teachers to enhance their skills at arts integration. These sessions typically last 60 to 120 minutes. In all Young Audiences programs, participants experience the art form, gain understanding of the art form, make creative choices within the art form, and connect the art form to their personal experiences. All Young Audiences programs are arts-focused, student-centered, outcomes-driven, and measurably effective. Form 990, Part VI, Line 11b: Form 990 Review Process FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. The completed Form 990 is shared with all members of the Board of Directors electronically as soon as it is prepared. It is then stored in a cloud-based file system that is used by the Board for all Board business. Board Members can access the 990 at any time from any internet-enabled computer. 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 Each member of the Board of Directors is advised of the Conflict of Interest policy. At each vote, any member who perceives a conflict is asked to recuse himself/herself from the vote. Each member meets with the Board President and Executive Director annually to review the members commitment to the organization and possible conflicts of interest. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management All members of the staff are subject to an annual performance review. At this review, in addition to feedback regarding job performance, a compensation review is provided. This review includes a summative analysis of the staff members performance, as measured by subordinates, superiors, and peers. Compensation is anchored with comparative data as collected from comparable organizations listed in the Cultural Data Project and from other Young Audiences affiliates in comparable markets. The total compensation package, including work environment, paid time off, and benefits, is considered in the annual review of each staff member. 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 IT IS AVAILABLE FOR VIEWING AS AN ELECTRONIC COPY) 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 for long-term pledges = $1480 Form 990, Part XII, Line 2: Change of Oversight or Selection Process The audit committee is an ad hoc committee comprised of the Treasurer, Executive Director, and at least one other member of the Board of Directors. When possible, an individual who is neither a member of the Board of Directors nor a member of the staff is also included in the audit committee.