AMERICAN BACH SOLOISTS: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN BACH SOLOISTS (EIN 68-0211969)
- Tax period
- 2012-09-01 to 2013-08-31
- Filed
- 2014-02-06
- IRS object ID
- 201440379349301019
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-02-06T09:24:57-08:00 | Timestamp |
| Tax Period End Date | 2013-08-31 | 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 | 2012-09-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 680211969 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN BACH SOLOISTS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | AMER | NameControl |
| Phone | 4156217900 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 44 Page Street | AddressLine1 |
| City | San Francisco | City |
| State | CA | State |
| ZIP Code | 94102 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Don Scott Carpenter | Name |
| Title | Exec Director | Title |
| Date Signed | 2014-02-06 | 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 | Hugh Davies | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 44 Page Street Suite 403 | AddressLine1 |
| City | SAN FRANCISCO | City |
| State | CA | State |
| ZIP Code | 94102 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 1135877 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| All Affiliates Included | false | AllAffiliatesIncluded |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.americanbach.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1989 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | The American Bach Soloists engage and inspire audiences through historically informed performances, recordings, and educational programs that emphasize the music of the Baroque, Classical, and Early Romantic eras. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 10 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 10 | NbrIndependentVotingMembers |
| Total Nbr Employees | 11 | TotalNbrEmployees |
| Total Nbr Volunteers | 12 | TotalNbrVolunteers |
| Total Gross UBI | 3825 | TotalGrossUBI |
| Contributions Grants Prior Year | 339018 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 575963 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 354675 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 442825 | ProgramServiceRevenueCY |
| Investment Income Current Year | 0 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 155530 | OtherRevenuePriorYear |
| Other Revenue Current Year | 39113 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 849223 | TotalRevenuePriorYear |
| Total Revenue Current Year | 1057901 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 284940 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 326553 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 36376 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 723355 | OtherExpensePriorYear |
| Other Expenses Current Year | 721472 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1008295 | TotalExpensesPriorYear |
| Total Expenses Current Year | 1048025 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -159072 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 9876 | RevenuesLessExpensesCY |
| Total Assets BOY | 116526 | TotalAssetsBOY |
| Total Assets EOY | 116473 | TotalAssetsEOY |
| Total Liabilities BOY | 339141 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 329212 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | -222615 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | -212739 | NetAssetsOrFundBalancesEOY |
| Mission Description | Named the best American specialists in early music by The Washington Post, ABS was founded in 1989 with the mission of introducing contemporary audiences to the cantatas of Johann Sebastian Bach through historically informed performances. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 904523 | Expense |
| Revenue | 464391 | Revenue |
| Description | The American Bach Soloists touch musical audiences through live performances, recordings, and educational programs that emphasize the engaging repertoire and historically accurate performance practices of the Baroque, Classical, and Early Romantic periods with a special focus on the works of Johann Sebastian Bach.In addition to their regular subscription season, the American Bach Soloists present an annual SummerFest chamber music festival each July, featuring concerts, lectures, recitals, and related events presented in Belvedere, Davis and San Francisco. The ensemble has been presented at some of the world's leading early music festivals, and has also made appearances in Santa Fe, Pittsburgh, Singapore, and Hong Kong. In addition, ABS has developed a close relationship with Mondavi Arts which produces a | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | prestigious concert series in the state-of-the-art Robert & Margrit Mondavi Center for the Performing Arts on the campus of the University of California at Davis.The American Bach Soloists are recipients of major grants from Grants for the Arts/San Francisco Hotel Tax Fund, The William & Flora Hewlett Foundation, the James Irvine Foundation, the Marin Community Foundation, the Charles Hosmer Morse Foundation, the E. Nakamichi Foundation, The William E. & Aenid R. Weisgerber Foundation, The Wallis Foundation, and the Phyllis C. Wattis Foundation. An administrative staff and Board of Trustees support ABS' activities as a non-profit organization. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 904523 | 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 | 8 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 11 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | true | UnrelatedBusinessIncome |
| 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 | false | QuidProQuoContributions |
| 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 | 10 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 10 | 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 |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Don Scott Carpenter Exec Dir | NamePerson |
| Telephone Number | 4156217900 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 44 Page Street 403 | AddressLine1 |
| City | SAN FRANCISCO | City |
| State | CA | State |
| ZIP Code | 94102 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (11 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 |
|---|---|---|---|---|---|---|---|
| Blake Reinhardt | |||||||
| Board Member | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| Marie Hogan | |||||||
| Board Member | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| Judith Flynn | |||||||
| Board Member | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| John H Crowe | |||||||
| Board Member | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| Richard J Boyer | |||||||
| Board Member | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| Jose Alonso | |||||||
| Board Member | 1.00 | 0.00 | X | 0 | 0 | 0 | |
| Gregory Madsen | |||||||
| Secretary | 4.00 | 0.00 | X | 0 | 0 | 0 | X |
| David Cates | |||||||
| Treasurer | 4.00 | 0.00 | X | 0 | 0 | 0 | X |
| Angela Hilt | |||||||
| Vice President | 4.00 | 0.00 | X | 0 | 0 | 0 | X |
| Hugh Davies | |||||||
| President | 4.00 | 0.00 | X | 0 | 0 | 0 | X |
| Don Scott Carpenter | |||||||
| Exec Director | 40.00 | 0.00 | 70600 | 0 | 0 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 70600 | 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 |
| Fundraising Events | 44605 | FundraisingEvents |
| Government Grants | 42300 | GovernmentGrants |
| All Other Contributions | 489058 | AllOtherContributions |
| Noncash Contributions | 4955 | NoncashContributions |
| Total Contributions | 575963 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|
| TOUR REVENUE | 47000 | 47000 | |
| TICKET REVENUE | 342672 | 342672 | |
| Program Ad Sales | 3825 | 3825 | |
| Education/Outreach | 2370 | 2370 | |
| Academy tuition and fees | 46958 | 46958 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 442825 | 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 | 95038 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 44605 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 35403 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 59635 | 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 | 11435 | GrossSalesOfInventory |
| Cost Of Goods Sold | 42573 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -31138 | TotalRevenueColumn |
| Related Or Exempt Function Income | -31138 | RelatedOrExemptFunctionIncome |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Royalties | 7739 | $7,739 | |
| OTHER | 2877 | 2877 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 10616 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1057901 | TotalRevenueColumn |
| Related Or Exempt Function Income | 410739 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 3825 | UnrelatedBusinessRevenue |
| Exclusion | $7,739 | ExclusionAmount |
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 | 70600 | Total |
| Program Services | 60010 | ProgramServices |
| Management And General | 10590 | ManagementAndGeneral |
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 | 204302 | Total |
| Program Services | 141977 | ProgramServices |
| Management And General | 45236 | ManagementAndGeneral |
| Fundraising | 17089 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 28570 | Total |
| Program Services | 19854 | ProgramServices |
| Management And General | 6326 | ManagementAndGeneral |
| Fundraising | 2390 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 23081 | Total |
| Program Services | 16040 | ProgramServices |
| Management And General | 5111 | ManagementAndGeneral |
| Fundraising | 1930 | 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 | 8046 | Total |
| Management And General | 8046 | 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 | 0 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 99700 | Total |
| Program Services | 89358 | ProgramServices |
| Fundraising | 10342 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8426 | Total |
| Program Services | 6138 | ProgramServices |
| Management And General | 1736 | ManagementAndGeneral |
| Fundraising | 552 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3323 | Total |
| Program Services | 2421 | ProgramServices |
| Management And General | 684 | ManagementAndGeneral |
| Fundraising | 218 | Fundraising |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 61255 | Total |
| Program Services | 49617 | ProgramServices |
| Management And General | 9188 | ManagementAndGeneral |
| Fundraising | 2450 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9237 | Total |
| Program Services | 6709 | ProgramServices |
| Management And General | 2528 | ManagementAndGeneral |
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 | 5041 | Total |
| Management And General | 5041 | ManagementAndGeneral |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3736 | Total |
| Program Services | 3176 | ProgramServices |
| Management And General | 560 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16253 | Total |
| Program Services | 11839 | ProgramServices |
| Management And General | 3348 | ManagementAndGeneral |
| Fundraising | 1066 | Fundraising |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| Bank charges/credit card fees | 17140 | 12957 | 4183 |
| Tour artist fees | 45175 | 45175 | |
| Festival/Academy | 128899 | 128899 | |
| PRODUCTION COSTS | 303086 | 303086 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12155 | Total |
| Program Services | 7267 | ProgramServices |
| Management And General | 4549 | ManagementAndGeneral |
| Fundraising | 339 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1048025 | Total |
| Program Services | 904523 | ProgramServices |
| Management And General | 107126 | ManagementAndGeneral |
| Fundraising | 36376 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2831 | BOY |
| EOY | 168 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 37300 | BOY |
| EOY | 42300 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 366 | BOY |
| 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 | 19572 | BOY |
| EOY | 17084 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 124021 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 67100 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 56457 | BOY |
| EOY | 56921 | 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 | 116526 | BOY |
| EOY | 116473 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 111600 | BOY |
| EOY | 84003 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 84896 | BOY |
| EOY | 114367 | EOY |
Loans From Officers Directors LoansFromOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 109462 | BOY |
| EOY | 110000 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13500 | BOY |
| EOY | 1150 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19683 | BOY |
| EOY | 19692 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 339141 | BOY |
| EOY | 329212 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -269915 | BOY |
| EOY | -255039 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 47300 | BOY |
| EOY | 42300 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -222615 | BOY |
| EOY | -212739 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 116526 | BOY |
| EOY | 116473 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 9876 | ReconcilationRevenueExpenses |
| 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 Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 412094 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 327715 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 327889 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 339018 | CurrentTaxYearMinus1Year |
| Current Tax Year | 575963 | CurrentTaxYear |
| Total | 1982679 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 247672 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 416683 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 418524 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 544119 | CurrentTaxYearMinus1Year |
| Current Tax Year | 557037 | CurrentTaxYear |
| Total | 2184035 | Total |
Gross Receipts From Non UBI GrossReceiptsFromNonUBI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Tax Rev Levied For Org Benefit509 TaxRevLeviedForOrgBenefit509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Value Of Svcs Fclts Furnishd By Govt ValueOfSvcsFcltsFurnishdByGovt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 659766 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 744398 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 746413 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 883137 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1133000 | CurrentTaxYear |
| Total | 4166714 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 85358 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 84239 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 83418 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 143145 | CurrentTaxYearMinus1Year |
| Current Tax Year | 50684 | CurrentTaxYear |
| Total | 446844 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 85358 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 84239 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 83418 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 143145 | CurrentTaxYearMinus1Year |
| Current Tax Year | 50684 | CurrentTaxYear |
| Total | 446844 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 3719870 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | 33697 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 21803 | CurrentTaxYearMinus1Year |
| Total | 55500 | Total |
Post1975 UBTI Post1975UBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | 33697 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 21803 | CurrentTaxYearMinus1Year |
| Total | 55500 | Total |
Net Income From Other UBI NetIncomeFromOtherUBI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Income509 OtherIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 704 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 9384 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 4332 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1241 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2392 | CurrentTaxYear |
| Total | 18053 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 660470 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 753782 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 784442 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 906181 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1135392 | CurrentTaxYear |
| Total | 4240267 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.87730 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.78550 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.01310 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.01410 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
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 | 124021 | OtherCostOrOtherBasis |
| Depreciation | 67100 | Depreciation |
| Book Value | 56921 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 56921 | TotalOfBookValueLandBuildings |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 1135877 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | 77976 | OtherRevenues |
| Revenue Not Rptd F990 | 77976 | RevenueNotRptdF990 |
| Revenue Subtotal | 1057901 | RevenueSubtotal |
| Total Revenue Per Form990 | 1057901 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 1126001 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 77976 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 77976 | ExpensesNotRptdF990 |
| Expenses Subtotal | 1048025 | ExpensesSubtotal |
| Total Expenses Per Form990 | 1048025 | 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 $35403 Inventory cost of goods sold $42573 |
| Part XI, Line 2d | Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 | Special Events Expenses $35403 Inventory cost of goods sold $42573 |
| Part X | Part X : FIN48 Footnote | Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, ABS is required to report information regarding its exposure to various tax positions taken by ABS 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 ABS has adequately evaluated its current tax positions and has concluded that as of August 31, 2013, ABS does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.ABS 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 ABS continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. ABS may periodically receive unrelated business income (such as sublease rental income or advertising revenue) requiring ABS to file separate tax returns under federal and state statutes. Under such conditions, ABS calculates and accrues the applicable taxes. |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | X | MailSolicitations |
| Email Solicitations | X | EmailSolicitations |
| 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 | Annual Gala | NameOfEvent1 |
| Gross Receipts Event1 | 68079 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 27805 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 40274 | GrossRevenueEvent1 |
| Food And Beverage Event1 | 11273 | FoodAndBeverageEvent1 |
| Other Direct Expenses Event1 | 12403 | OtherDirectExpensesEvent1 |
| Name Of Event2 | Concert Sponsor | NameOfEvent2 |
| Gross Receipts Event2 | 54764 | GrossReceiptsEvent2 |
| Gross Revenue Event2 | 54764 | GrossRevenueEvent2 |
| Other Direct Expenses Event2 | 11727 | OtherDirectExpensesEvent2 |
| Total Number Of Other Events | 1 | TotalNumberOfOtherEvents |
| Gross Receipts Other Events | 16800 | GrossReceiptsOtherEvents |
| Charitable Contrib Other Events | 16800 | CharitableContribOtherEvents |
| Gross Receipts Total | 139643 | GrossReceiptsTotal |
| Charitable Contributions Total | 44605 | CharitableContributionsTotal |
| Gross Revenue Total Events | 95038 | GrossRevenueTotalEvents |
| Food And Beverage Total Events | 11273 | FoodAndBeverageTotalEvents |
| Other Direct Expenses Total Events | 24130 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 35403 | DirectExpenseSummaryEvents |
| Net Income Summary | 59635 | NetIncomeSummary |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| 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 SAN FRANCISCO, 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 HIGH-LEVEL 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 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 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. |
| Client Note 1 - Property and Equipment----------------------Property and equipment consist of the following at August 31, 2013 and 2012: 2013 2012 --------- ---------Property and equipment $ 104,275 101,501Music library 19,746 18,320Less: accumulated depreciation (67,100) (63,364) --------- --------- $ 56,921 56,457 --------- ---------Depreciation expense amounted to $3,736 and $4,536 for the years ended August 31, 2013 and 2012, respectively. |