EAST BAY PERFORMING ARTS: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: EAST BAY PERFORMING ARTS (EIN 94-3081554)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-02-17
IRS object ID: 201440489349300329
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 M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-02-17T08:54:30-08:00	Timestamp
Tax Period End Date	2013-06-30	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	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	943081554	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	EAST BAY PERFORMING ARTS	BusinessNameLine1
Business Name Line2	DBA Oakland East Bay Symphony	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	EAST	NameControl
Phone	5104440801	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2201 Broadway	AddressLine1
City	OAKLAND	City
State	CA	State
ZIP Code	94612	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Donna M Williams	Name
Title	Treasurer	Title
Date Signed	2014-02-17	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	Bette B Epstein	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	2201 Broadway 300	AddressLine1
City	OAKLAND	City
State	CA	State
ZIP Code	94612	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	2158136	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
All Affiliates Included	false	AllAffiliatesIncluded
Organization501c3	X	Organization501c3
Web Site	www.oebs.org	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1988	YearFormation
State Legal Domicile	CA	StateLegalDomicile
Activity Or Mission Description	OAKLAND EAST BAY SYMPHONY brings together orchestral music, choral music and youth education to strengthen the Oakland/East Bay community by providing quality live performances, education for lifetime enrichment and the perpetuation of the performing arts.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	31	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	31	NbrIndependentVotingMembers
Total Nbr Employees	178	TotalNbrEmployees
Total Nbr Volunteers	75	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	1690610	ContributionsGrantsPriorYear
Contributions Grants Current Year	1211700	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	895008	ProgramServiceRevenuePriorYear
Program Service Revenue CY	763133	ProgramServiceRevenueCY
Investment Income Prior Year	41981	InvestmentIncomePriorYear
Investment Income Current Year	43398	InvestmentIncomeCurrentYear
Other Revenue Prior Year	68415	OtherRevenuePriorYear
Other Revenue Current Year	119525	OtherRevenueCurrentYear
Total Revenue Prior Year	2696014	TotalRevenuePriorYear
Total Revenue Current Year	2137756	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	1518941	SalariesEtcPriorYear
Salaries Etc Current Year	1324124	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	48496	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	355186	TotalFundrsngExpCurrentYear
Other Expense Prior Year	960858	OtherExpensePriorYear
Other Expenses Current Year	1143668	OtherExpensesCurrentYear
Total Expenses Prior Year	2528295	TotalExpensesPriorYear
Total Expenses Current Year	2467792	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	167719	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-330036	RevenuesLessExpensesCY
Total Assets BOY	2725473	TotalAssetsBOY
Total Assets EOY	2545423	TotalAssetsEOY
Total Liabilities BOY	322067	TotalLiabilitiesBOY
Total Liabilities EOY	353609	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	2403406	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	2191814	NetAssetsOrFundBalancesEOY
Mission Description	OAKLAND EAST BAY SYMPHONY HAS GAINED REGIONAL AND NATIONAL RECOGNITION FOR ITS UNIQUE CONVERGENCE OF ARTISTIC EXCELLENCE AND COMMUNITY SERVICE. THE ORGANIZATION IS COMPRISED OF OAKLAND EAST BAY SYMPHONY, OAKLAND YOUTH ORCHESTRA AND OAKLAND SYMPHONY CHORUS.MISSION OF OAKLAND EAST BAY SYMPHONY:1) TO PRESENT LIVE SYMPHONIC AND COLLABORATIVE ARTISTIC PERFORMANCES TO DIVERSE AUDIENCES IN OAKLAND AND EAST BAY COMMUNITIES.2) TO SERVE THE COMMUNITY BY OFFERING EDUCATION, PERFORMANCES AND OUTREACH TO SCHOOLS AND COMMUNITY, INTRODUCING NEW AUDIENCES OF ADULTS AND CHILDREN TO CLASSICAL MUSIC.3) TO PROMOTE THE FUTURE OF SYMPHONIC MUSIC THROUGH COMMISSION AND PERFORMANCE OF NEW WORKS BY AMERICAN COMPOSERS.4) TO PROVIDE LEADERSHIP IN THE COMMUNITY BY FOSTERING UNITY AND COLLABORATION AMONG EAST BAY ARTS ORGANIZATIONS.MISSION OF OAKLAND YOUTH ORCHESTRA:THE YOUTH ORCHESTRA IS RECOGNIZED AS AN IMPORTANT BAY AREA MUSICAL ORGANIZATION, WITH A HISTORY OF COMMISSIONING AND PREMIERING WORKS OF AMERICAN COMP	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	1952976	Expense
Revenue	767753	Revenue
Description	EDUCATION AND OUTREACH -- UNDER THE ARTISTIC LEADERSHIP OF MAESTRO MORGAN, THE SYMPHONY REACHES OVER 75,000 ADULTS AND CHILDREN EACH YEAR, WITH SUBSTANTIAL RESOURCES DEDICATED TO EDUCATION AND OUTREACH PROGRAMS. THESE PROGRAMS INCLUDE SEVERAL ACCLAIMED EDUCATION PROGRAMS COLLECTIVELY KNOWN AS MUSE (MUSIC FOR EXCELLENCE) -- YOUNG PEOPLES CONCERTS, IN-SCHOOL MUSIC INSTRUCTION AND MENTORING, ENSEMBLES IN SCHOOLS, YOUNG ARTISTS COMPETITION, AND REGULAR SCHOOL VISITS BY MICHAEL MORGAN AND OTHER MUSICIANS. SINCE 2010, OAKLAND YOUTH ORCHESTRA AND THE BRIDGE PROGRAM HAVE BECOME AN INTEGRAL PART OF THE EDUCATION PROGRAMS, WHICH SERVE OVER 21,000 YOUNG PEOPLE EACH YEAR.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Description	SYMPHONIC PERFORMANCES AND ARTISTIC COLLABORATIONS --TO FOSTER DEVELOPMENT OF THE PERFORMING ARTS, THE SYMPHONY COLLABORATES WITH LOCAL ARTS ORGANIZATIONS AND SHOWCASES NEW AMERICAN WORKS AND YOUNG ARTISTS. BEGINNING IN 1998 THE SYMPHONY HAS PARTNERED WITH THE JAMES IRVINE FOUNDATION TO CREATE A COMMISSIONING AND PERFORMANCE PROGRAM FOR NEW SYMPHONIC WORKS BY AMERICAN COMPOSERS.THE SYMPHONY OFFERS A WIDE RANGE OF SYMPHONIC MUSIC, NOT LIMITED TO THE TRADITIONAL CLASSIC REPERTOIRE, TO REACH A BROADER AUDIENCE, AND FEATURES 20TH CENTURY AMERICAN COMPOSERS. PRE-CONCERT LECTURES AND INFORMAL TALKS LINK AN EDUCATIONAL EXPERIENCE TO THE MUSICAL PERFORMANCE.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Description	THE SYMPHONY BRINGS TOGETHER THE TALENTS AND RESOURCES OF DIVERSE ARTISTIC GROUPS IN THE COMMUNITY IN COLLABORATIVE PERFORMANCES, JOINING TOGETHER TO PROMOTE A LIVELY ARTS ENVIRONMENT TO SERVE A WIDE RANGE OF AUDIENCES.COMMUNITY SERVICE --THE SYMPHONY SERVES A COMMUNITY WITH A RICH MIX OF CULTURAL, RACIAL AND ECONOMIC GROUPS AND IS AN IMPORTANT VITAL FORCE IN OAKLAND AND THE EAST BAY, CONTRIBUTING TO THE CREATIVITY AND CULTURAL DIVERSITY OF THE COMMUNITY. IT PROVIDES A FORUM FOR COMMUNITY INVOLVEMENT AND NURTURES AN ATMOSPHERE OF UNDERSTANDING AND CREATIVITY, MAKING MUSIC NOT ONLY RELEVANT, BUT ESSENTIAL TO OUR SOCIETY.	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	1952976	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	true	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	true	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	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	true	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	62	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	178	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	31	NbrVotingGoverningBodyMembers
Number Independent Voting Members	31	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	MAYA RATH-General Manager	NamePerson
Telephone Number	5104440801	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	2201 Broadway Suite 300	AddressLine1
City	OAKLAND	City
State	CA	State
ZIP Code	94612	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (33 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
Kline A Wilson Jr
Director	1.00	0.00	X	0	0	0
Loni Williams
Director	1.00	0.00	X	0	0	0
Deborah Spangler
Director	1.00	0.00	X	0	0	0
Debbra Wood Schwartz
Director	1.00	0.00	X	0	0	0
James Schultz
Director	1.00	0.00	X	0	0	0
Daniel C Quintero Esq
Director	1.00	0.00	X	0	0	0
Andrea Plesnarski
Director	1.00	0.00	X	0	0	0
Mary Oram
Director	1.00	0.00	X	0	0	0
Steve Nicholls
Director	1.00	0.00	X	0	0	0
Karl L Mettinger MD PhD
Director	1.00	0.00	X	0	0	0
Ralph McDonald
Director	1.00	0.00	X	0	0	0
Debrenia F Madison Esq
Director	1.00	0.00	X	0	0	0
Lawrence Lohr
Director	1.00	0.00	X	0	0	0
Amy Likar
Director	1.00	0.00	X	0	0	0
Jean-Luc Lamirande
Director	1.00	0.00	X	0	0	0
Conway B Jones Jr
Director	1.00	0.00	X	0	0	0
Karen E Ivy
Director	1.00	0.00	X	0	0	0
Harry Howe
Director	1.00	0.00	X	0	0	0
Carol Henri
Director	1.00	0.00	X	0	0	0
Margaret Hegg
Director	1.00	0.00	X	0	0	0
James A Hasler
Director	1.00	0.00	X	0	0	0
Joseph C Frank Sr
Director	1.00	0.00	X	0	0	0
Margery Eriksson
Director	1.00	0.00	X	0	0	0
Delida Costin
Director	1.00	0.00	X	0	0	0
Michael Cartmell
Director	1.00	0.00	X	0	0	0
Linda Lipner
Secretary	3.00	0.00	X	0	0	0	X
Donna M Williams
Treasurer	20.00	0.00	X	0	0	0	X
James F Bell
Vice President	3.00	0.00	X	0	0	0	X
Dian J Harrison
Vice President	3.00	0.00	X	0	0	0	X
Monique Stevenson
President	8.00	0.00	X	0	0	0	X
Bette B Epstein
Board Chair	3.00	0.00	X	0	0	0	X
JENNIFER DUSTON
Exec Dir 12-13	40.00	0.00		62538	0	0	X
Steven Payne
Exec Director	40.00	0.00		0	0	0	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	62538	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	21960	FundraisingEvents
Government Grants	93100	GovernmentGrants
All Other Contributions	1096640	AllOtherContributions
Noncash Contributions	163462	NoncashContributions
Total Contributions	1211700	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	Ticket sales & FEES	Description
Total Revenue Column	763133	TotalRevenueColumn
Related Or Exempt Function Income	763133	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	763133	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	43398	TotalRevenueColumn
Exclusion	$43,398	ExclusionAmount

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	115126	GrossIncomeFundraisingEvents
Cntrbtns Rprtd Fundraising Events	21960	CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses	20380	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	94746	TotalRevenueColumn
Exclusion	$94,746	ExclusionAmount

Net Income From Gaming NetIncomeFromGaming

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

Net Income Or Loss NetIncomeOrLoss

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

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	ExclusionExclusionAmount	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Program book sales	4620	$4,620
Other	20159		20159

Field	Value	IRS element (for citing)
Total Other Revenue	24779	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	2137756	TotalRevenueColumn
Related Or Exempt Function Income	783292	RelatedOrExemptFunctionIncome
Exclusion	$142,764	ExclusionAmount

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	X	InfoInScheduleOPartIX

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	62538	Total
Program Services	46434	ProgramServices
Management And General	4353	ManagementAndGeneral
Fundraising	11751	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	1030490	Total
Program Services	765175	ProgramServices
Management And General	71759	ManagementAndGeneral
Fundraising	193556	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	34697	Total
Program Services	26530	ProgramServices
Management And General	2416	ManagementAndGeneral
Fundraising	5751	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	112069	Total
Program Services	85690	ProgramServices
Management And General	7804	ManagementAndGeneral
Fundraising	18575	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	84330	Total
Program Services	64480	ProgramServices
Management And General	5872	ManagementAndGeneral
Fundraising	13978	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	15713	Total
Program Services	7415	ProgramServices
Management And General	5441	ManagementAndGeneral
Fundraising	2857	Fundraising

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	2222	Total
Program Services	2222	ProgramServices

Advertising Advertising

Field	Value	IRS element (for citing)
Total	90739	Total
Program Services	90739	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	7865	Total
Program Services	4012	ProgramServices
Management And General	1964	ManagementAndGeneral
Fundraising	1889	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	2859	Total
Program Services	1195	ProgramServices
Management And General	1261	ManagementAndGeneral
Fundraising	403	Fundraising

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	181926	Total
Program Services	142247	ProgramServices
Management And General	21708	ManagementAndGeneral
Fundraising	17971	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	70878	Total
Program Services	67725	ProgramServices
Management And General	2370	ManagementAndGeneral
Fundraising	783	Fundraising

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	323	Total
Program Services	157	ProgramServices
Management And General	94	ManagementAndGeneral
Fundraising	72	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	2315	Total
Program Services	841	ProgramServices
Management And General	1152	ManagementAndGeneral
Fundraising	322	Fundraising

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	18148	Total
Program Services	7069	ProgramServices
Management And General	8289	ManagementAndGeneral
Fundraising	2790	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	12031	Total
Program Services	4211	ProgramServices
Management And General	6256	ManagementAndGeneral
Fundraising	1564	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
Printing and Publications	47941	40047	1172	6722
Artists non salaried/honoraria	51232	51232
In-kind expenses	163248	152516	3198	7534
Production & exhibition costs	214929	213052	9	1868

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	261299	Total
Program Services	179987	ProgramServices
Management And General	14512	ManagementAndGeneral
Fundraising	66800	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	2467792	Total
Program Services	1952976	ProgramServices
Management And General	159630	ManagementAndGeneral
Fundraising	355186	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	17388	BOY
EOY	24160	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	144636	BOY
EOY	122458	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	623873	BOY
EOY	317622	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	170	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	83062	BOY
EOY	112162	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	202495	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	89874	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	128721	BOY
EOY	112621	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)
BOY	1718639	BOY
EOY	1847416	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)
BOY	8984	BOY
EOY	8984	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	2725473	BOY
EOY	2545423	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	46029	BOY
EOY	85936	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	207225	BOY
EOY	172785	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	26200	BOY
EOY	69500	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	42613	BOY
EOY	25388	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	322067	BOY
EOY	353609	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	190082	BOY
EOY	37144	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	457077	BOY
EOY	394202	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1756247	BOY
EOY	1760468	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	2403406	BOY
EOY	2191814	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	2725473	BOY
EOY	2545423	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	-330036	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	115225	ReconciliationUnrealizedInvest
Reconcilation Other Changes	3219	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	1425801	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1762282	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1327328	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1690610	CurrentTaxYearMinus1Year
Current Tax Year	1211700	CurrentTaxYear
Total	7417721	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	1425801	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1762282	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1327328	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1690610	CurrentTaxYearMinus1Year
Current Tax Year	1211700	CurrentTaxYear
Total	7417721	Total

Field	Value	IRS element (for citing)
Amounts Subst Contributors Total	1097185	AmountsSubstContributorsTotal
Public Support Total170	6320536	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	44908	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	68431	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	28132	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	41981	CurrentTaxYearMinus1Year
Current Tax Year	43398	CurrentTaxYear
Total	226850	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	10055	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	7191	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	20153	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	11413	CurrentTaxYearMinus1Year
Current Tax Year	24779	CurrentTaxYear
Total	73591	Total

Field	Value	IRS element (for citing)
Total Support	7718162	TotalSupport
Gross Receipts From Admissions Etc	4352824	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.81890	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.87130	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

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	1620727	BeginningOfYearBalance
Contributions	61001	Contributions
Investment Earnings Or Losses	158623	InvestmentEarningsOrLosses
Other Expenditures	-62932	OtherExpenditures
End Of Year Balance	1777419	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	1498326	BeginningOfYearBalance
Contributions	180698	Contributions
Investment Earnings Or Losses	9613	InvestmentEarningsOrLosses
Other Expenditures	-67910	OtherExpenditures
End Of Year Balance	1620727	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	989116	BeginningOfYearBalance
Contributions	447233	Contributions
Investment Earnings Or Losses	126767	InvestmentEarningsOrLosses
Other Expenditures	-64790	OtherExpenditures
End Of Year Balance	1498326	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	942237	BeginningOfYearBalance
Contributions	26000	Contributions
Investment Earnings Or Losses	68431	InvestmentEarningsOrLosses
Other Expenditures	-47552	OtherExpenditures
End Of Year Balance	989116	EndOfYearBalance

Current Year Minus4 Years CurrentYearMinus4Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	21238	BeginningOfYearBalance
Contributions	-56092	Contributions
Grants Or Scholarships	-20000	GrantsOrScholarships
Administrative Expenses	942237	AdministrativeExpenses
End Of Year Balance	942237	EndOfYearBalance

Field	Value	IRS element (for citing)
Board Designated EOY Balance	0.07000	BoardDesignatedEOYBalance
Permanent Endowment EOY Balance	0.90000	PermanentEndowmentEOYBalance
Term Endowment EOY Balance	0.03000	TermEndowmentEOYBalance
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	202495	OtherCostOrOtherBasis
Depreciation	89874	Depreciation
Book Value	112621	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	112621	TotalOfBookValueLandBuildings
Total Of Book Value Securities	1847416	TotalOfBookValueSecurities

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	Accrued payroll liabilities	Description
Amount	$25,388	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	25388	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	2158009	TotRevenueEtcAuditedFinclStmt
Other Revenues	63651	OtherRevenues
Revenue Not Rptd F990	63651	RevenueNotRptdF990
Revenue Subtotal	2094358	RevenueSubtotal
Other Revenues Not Included	43398	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	43398	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	2137756	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	2465292	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	2465292	ExpensesSubtotal
Other Expenses Not Included	2500	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	2500	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	2467792	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (5 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Part XII, Line 4b	Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S	Allowance for bad debts $2500
Part XI, Line 4b	Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S	Investment income $43398
Part XI, Line 2d	Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990	Endowment income appropriated $62932 Amortization of LT receivable discount $3219 Allowance for bad debts $-2500
Part X	Part X : FIN48 Footnote	Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, EBPA is required to report information regarding its exposure to various tax positions taken by EBPA and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that EBPA has adequately evaluated its current tax positions and has concluded that as of June 30, 2013, EBPA does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.EBPA has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that EBPA continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. EBPA may periodically receive unrelated business income requiring EBPA to file separate tax returns under federal and state statutes. Under such conditions, EBPA calculates and accrues the applicable taxes payable.
Part V, Line 4	Part V, Line 4: Intended uses of the endowment fund.	Endowment funds, classified as permanently restricted net assets, represent cash contributions that are subject to restrictions of gift instruments requiring that the principal be invested in perpetuity. Earnings from investments may be used for general operating purposes and transferred to unrestricted net assets through appropriation under UPMIFA guidelines.

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Mail Solicitations	X	MailSolicitations
Email Solicitations	X	EmailSolicitations
Phone Solicitations	X	PhoneSolicitations
In Person Solicitations	X	InPersonSolicitations
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	SPECIAL EVENTS & FUND RAISING	NameOfEvent1
Gross Receipts Event1	137086	GrossReceiptsEvent1
Charitable Contributions Event1	21960	CharitableContributionsEvent1
Gross Revenue Event1	115126	GrossRevenueEvent1
Other Direct Expenses Event1	20380	OtherDirectExpensesEvent1
Gross Receipts Total	137086	GrossReceiptsTotal
Charitable Contributions Total	21960	CharitableContributionsTotal
Gross Revenue Total Events	115126	GrossRevenueTotalEvents
Other Direct Expenses Total Events	20380	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	20380	DirectExpenseSummaryEvents
Net Income Summary	94746	NetIncomeSummary

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTraded

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	3	NumberOfContributions
Noncash Contribs Rptd F990	66637	NoncashContribsRptdF990
Method Of Determining Revenues	FMV	MethodOfDeterminingRevenues

Other Non Cash Contributions Table OtherNonCashContributionsTable (9 entries)

Non Cash CheckboxNonCashCheckbox	DescriptionDescription	Number Of ContributionsNumberOfContributions	Noncash Contribs Rptd F990NoncashContribsRptdF990	Method Of Determining RevenuesMethodOfDeterminingRevenues
X	Admin	1	200	FMV
X	Consulting	1	1250	FMV
X	Auction items	48	8355	FMV
X	Production	2	1700	FMV
X	Wine/Beverages	10	6284	FMV
X	Advertising	2	3998	FMV
X	media sponsorship	1	19985	FMV
X	In-Kind Radio Advertising	1	97700	FMV
X	In-Kind Print Advertising	1	33831	FMV

Field	Value	IRS element (for citing)
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts	false	ReviewProcessUnusualNCGifts
Third Parties Used	false	ThirdPartiesUsed

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (22 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Form 990, Part XI, Line 9	Other Changes In Net Assets Or Fund Balances - Other Increases	Amortization of LT receivable discount = $3219
Form 990, Part IX, Line 24e	Form 990, Part IX, Line 24e: Other Expenses	Telephone: Column (A) - Total = $9369; Column (B) - Program Services = $4078; Column (C) - Management & General = $3635; Column (D) - Fundraising = $1656
Form 990, Part IX, Line 24e	Form 990, Part IX, Line 24e: Other Expenses	Technology: Column (A) - Total = $9753; Column (B) - Program Services = $2967; Column (C) - Management & General = $684; Column (D) - Fundraising = $6102
Form 990, Part IX, Line 24e	Form 990, Part IX, Line 24e: Other Expenses	Sales commissions and fees: Column (A) - Total = $22847; Column (B) - Program Services = $19727; Column (C) - Management & General = $0; Column (D) - Fundraising = $3120
Form 990, Part IX, Line 24e	Form 990, Part IX, Line 24e: Other Expenses	Public relations: Column (A) - Total = $31084; Column (B) - Program Services = $30750; Column (C) - Management & General = $189; Column (D) - Fundraising = $145
Form 990, Part IX, Line 24e	Form 990, Part IX, Line 24e: Other Expenses	Postage and Shipping: Column (A) - Total = $14484; Column (B) - Program Services = $10930; Column (C) - Management & General = $1886; Column (D) - Fundraising = $1668
Form 990, Part IX, Line 24e	Form 990, Part IX, Line 24e: Other Expenses	Lodging and meals: Column (A) - Total = $3889; Column (B) - Program Services = $2812; Column (C) - Management & General = $808; Column (D) - Fundraising = $269
Form 990, Part IX, Line 24e	Form 990, Part IX, Line 24e: Other Expenses	Fundraising Activities: Column (A) - Total = $40186; Column (B) - Program Services = $2894; Column (C) - Management & General = $0; Column (D) - Fundraising = $37292
Form 990, Part IX, Line 24e	Form 990, Part IX, Line 24e: Other Expenses	Equipment rental: Column (A) - Total = $35683; Column (B) - Program Services = $31623; Column (C) - Management & General = $2941; Column (D) - Fundraising = $1119
Form 990, Part IX, Line 24e	Form 990, Part IX, Line 24e: Other Expenses	Dues and subscriptions: Column (A) - Total = $3809; Column (B) - Program Services = $1932; Column (C) - Management & General = $1143; Column (D) - Fundraising = $734
Form 990, Part IX, Line 24e	Form 990, Part IX, Line 24e: Other Expenses	Design fees: Column (A) - Total = $27741; Column (B) - Program Services = $26021; Column (C) - Management & General = $0; Column (D) - Fundraising = $1720
Form 990, Part IX, Line 24e	Form 990, Part IX, Line 24e: Other Expenses	Credit card and ticketing fees: Column (A) - Total = $24141; Column (B) - Program Services = $19650; Column (C) - Management & General = $407; Column (D) - Fundraising = $4084
Form 990, Part IX, Line 24e	Form 990, Part IX, Line 24e: Other Expenses	Catering and hospitality: Column (A) - Total = $9463; Column (B) - Program Services = $1428; Column (C) - Management & General = $319; Column (D) - Fundraising = $7716
Form 990, Part IX, Line 24e	Form 990, Part IX, Line 24e: Other Expenses	Bad debt expense: Column (A) - Total = $3675; Column (B) - Program Services = $0; Column (C) - Management & General = $2500; Column (D) - Fundraising = $1175
Form 990, Part IX, Line 24e	Form 990, Part IX, Line 24e: Other Expenses	Artist Commission Fees: Column (A) - Total = $25175; Column (B) - Program Services = $25175; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
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 OAKLAND, 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	The Executive Committee OF THE BOARD OF DIRECTORS REVIEWS ALL POTENTIAL CONFLICTS OF INTEREST AT LEAST ANNUALLY. THE EXECUTIVE DIRECTOR AND ALL BOARD MEMBERS ARE REQUIRED TO DISCLOSE (IN WRITING) POTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS. LOANS BETWEEN THE ORGANIZATION AND MEMBERS OF MANAGEMENT AND THE BOARD ARE STRICTLY PROHIBITED. THE ORGANIZATION SEEKS FULL TRANSPARENCY ON ALL RELATIONSHIPS. ANY POTENTIAL CONFLICTS (IN FACT OR APPEARANCE) ARE DISCUSSED OPENLY AND RESOLVED IN ACCORDANCE WITH THE ORGANIZATION'S POLICIES AND PROCEDURES.
Form 990, Part VI, Line 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, the Finance Committee of the Board OF DIRECTORS, AND THE EXECUTIVE DIRECTOR. THIS GROUP OF INDIVIDUALS THEN DISCUSSES THE CONTENTS OF THE RETURN WITH THE OUTSIDE TAX PROFESSIONAL. AFTER A FULL REVIEW (WITH MODIFICATIONS WHERE NECESSARY), THE FINAL VERSION OF THE TAX RETURN IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S VOTING BODY. A REPRESENTATIVE OF MANAGEMENT AUTHORIZES THE FINAL FORM 990 WHICH IS THEN E-FILED WITH THE INTERNAL REVENUE SERVICE.
Form 990, Part VI, Line 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 Board.
		Client Note 1 - Investments-----------Investments consist of the following at June 30, 2013 and 2012: 2013 2012 --------- ---------Cash and cash equivalents $ 120,851 258,202Certificates of deposit 399,855 391,161Corporate debt securities 369,340 383,853Corporate equity securities 957,370 685,423 --------- ---------Totals $1,847,416 1,718,639 --------- ---------Investments in equity securities with readily determinable fair value and all investments in debt securities are reported at fair value or amounts that approximate fair value. Cash and cash equivalents include funds held in highly liquid investments with maturity dates of three months or less. Total investment income amounted to $43,398 and $41,981 for the years ended June 30, 2013 and 2012, respectively.Property and Equipment----------------------Property and equipment consist of the following at June 30, 2013 and 2012: 2013 2012 --------- --------Office equipment $ 143,044 141,590Orchestra equipment 54,828 54,729Leasehold improvements 4,623 4,623Less: accumulated depreciation (89,874) (72,221) --------- --------Property and equipment, net $ 112,621 128,721 --------- --------Depreciation expense amounted to $18,148 and $17,593 for the years ended June 30, 2013 and 2012, respectively. During the year ended June 30, 2013, EBPA disposed of partially depreciated equipment with original cost basis of $495. There were no disposals during the year ended June 30, 2012.