2014-02-17T08:54:30-08:00 2013-06-30 Regalia & Associates CPAs 103 Town Country Dr Ste K Danville CA 94526 990 2012-07-01 943081554 EAST BAY PERFORMING ARTS DBA Oakland East Bay Symphony EAST 5104440801 2201 Broadway OAKLAND CA 94612 Donna M Williams 2014-02-17 true Douglas W Regalia P00186389 9253140390 2012 2015-11-30 17:44:51Z Bette B Epstein 2201 Broadway 300 OAKLAND CA 94612 2158136 false false X www.oebs.org X 1988 CA OAKLAND EAST BAY SYMPHONY brings together orchestral music, choral music and youth education to strengthen the Oakland/East Bay community by providing quality live performances, education for lifetime enrichment and the perpetuation of the performing arts. 31 31 178 75 0 1690610 1211700 895008 763133 41981 43398 68415 119525 2696014 2137756 0 0 1518941 1324124 48496 0 355186 960858 1143668 2528295 2467792 167719 -330036 2725473 2545423 322067 353609 2403406 2191814 OAKLAND EAST BAY SYMPHONY HAS GAINED REGIONAL AND NATIONAL RECOGNITION FOR ITS UNIQUE CONVERGENCE OF ARTISTIC EXCELLENCE AND COMMUNITY SERVICE. THE ORGANIZATION IS COMPRISED OF OAKLAND EAST BAY SYMPHONY, OAKLAND YOUTH ORCHESTRA AND OAKLAND SYMPHONY CHORUS.MISSION OF OAKLAND EAST BAY SYMPHONY:1) TO PRESENT LIVE SYMPHONIC AND COLLABORATIVE ARTISTIC PERFORMANCES TO DIVERSE AUDIENCES IN OAKLAND AND EAST BAY COMMUNITIES.2) TO SERVE THE COMMUNITY BY OFFERING EDUCATION, PERFORMANCES AND OUTREACH TO SCHOOLS AND COMMUNITY, INTRODUCING NEW AUDIENCES OF ADULTS AND CHILDREN TO CLASSICAL MUSIC.3) TO PROMOTE THE FUTURE OF SYMPHONIC MUSIC THROUGH COMMISSION AND PERFORMANCE OF NEW WORKS BY AMERICAN COMPOSERS.4) TO PROVIDE LEADERSHIP IN THE COMMUNITY BY FOSTERING UNITY AND COLLABORATION AMONG EAST BAY ARTS ORGANIZATIONS.MISSION OF OAKLAND YOUTH ORCHESTRA:THE YOUTH ORCHESTRA IS RECOGNIZED AS AN IMPORTANT BAY AREA MUSICAL ORGANIZATION, WITH A HISTORY OF COMMISSIONING AND PREMIERING WORKS OF AMERICAN COMP false false 1952976 767753 EDUCATION AND OUTREACH -- UNDER THE ARTISTIC LEADERSHIP OF MAESTRO MORGAN, THE SYMPHONY REACHES OVER 75,000 ADULTS AND CHILDREN EACH YEAR, WITH SUBSTANTIAL RESOURCES DEDICATED TO EDUCATION AND OUTREACH PROGRAMS. THESE PROGRAMS INCLUDE SEVERAL ACCLAIMED EDUCATION PROGRAMS COLLECTIVELY KNOWN AS MUSE (MUSIC FOR EXCELLENCE) -- YOUNG PEOPLES CONCERTS, IN-SCHOOL MUSIC INSTRUCTION AND MENTORING, ENSEMBLES IN SCHOOLS, YOUNG ARTISTS COMPETITION, AND REGULAR SCHOOL VISITS BY MICHAEL MORGAN AND OTHER MUSICIANS. SINCE 2010, OAKLAND YOUTH ORCHESTRA AND THE BRIDGE PROGRAM HAVE BECOME AN INTEGRAL PART OF THE EDUCATION PROGRAMS, WHICH SERVE OVER 21,000 YOUNG PEOPLE EACH YEAR. SYMPHONIC PERFORMANCES AND ARTISTIC COLLABORATIONS --TO FOSTER DEVELOPMENT OF THE PERFORMING ARTS, THE SYMPHONY COLLABORATES WITH LOCAL ARTS ORGANIZATIONS AND SHOWCASES NEW AMERICAN WORKS AND YOUNG ARTISTS. BEGINNING IN 1998 THE SYMPHONY HAS PARTNERED WITH THE JAMES IRVINE FOUNDATION TO CREATE A COMMISSIONING AND PERFORMANCE PROGRAM FOR NEW SYMPHONIC WORKS BY AMERICAN COMPOSERS.THE SYMPHONY OFFERS A WIDE RANGE OF SYMPHONIC MUSIC, NOT LIMITED TO THE TRADITIONAL CLASSIC REPERTOIRE, TO REACH A BROADER AUDIENCE, AND FEATURES 20TH CENTURY AMERICAN COMPOSERS. PRE-CONCERT LECTURES AND INFORMAL TALKS LINK AN EDUCATIONAL EXPERIENCE TO THE MUSICAL PERFORMANCE. THE SYMPHONY BRINGS TOGETHER THE TALENTS AND RESOURCES OF DIVERSE ARTISTIC GROUPS IN THE COMMUNITY IN COLLABORATIVE PERFORMANCES, JOINING TOGETHER TO PROMOTE A LIVELY ARTS ENVIRONMENT TO SERVE A WIDE RANGE OF AUDIENCES.COMMUNITY SERVICE --THE SYMPHONY SERVES A COMMUNITY WITH A RICH MIX OF CULTURAL, RACIAL AND ECONOMIC GROUPS AND IS AN IMPORTANT VITAL FORCE IN OAKLAND AND THE EAST BAY, CONTRIBUTING TO THE CREATIVITY AND CULTURAL DIVERSITY OF THE COMMUNITY. IT PROVIDES A FORUM FOR COMMUNITY INVOLVEMENT AND NURTURES AN ATMOSPHERE OF UNDERSTANDING AND CREATIVITY, MAKING MUSIC NOT ONLY RELEVANT, BUT ESSENTIAL TO OUR SOCIETY. 1952976 true true false false false false false false false true true true false false true true true false false false false false false false true false false false false false false false false false false false false false false false false true false false false false false false false false false true 62 0 true 178 true false false false false false true true true true false 0 false false false false false false false false false false X 31 31 false false false false false false false true true false false true true true true true true true true false CA X X MAYA RATH-General Manager 5104440801 2201 Broadway Suite 300 OAKLAND CA 94612 Kline A Wilson Jr 1.00 0.00 X 0 0 0 Loni Williams 1.00 0.00 X 0 0 0 Deborah Spangler 1.00 0.00 X 0 0 0 Debbra Wood Schwartz 1.00 0.00 X 0 0 0 James Schultz 1.00 0.00 X 0 0 0 Daniel C Quintero Esq 1.00 0.00 X 0 0 0 Andrea Plesnarski 1.00 0.00 X 0 0 0 Mary Oram 1.00 0.00 X 0 0 0 Steve Nicholls 1.00 0.00 X 0 0 0 Karl L Mettinger MD PhD 1.00 0.00 X 0 0 0 Ralph McDonald 1.00 0.00 X 0 0 0 Debrenia F Madison Esq 1.00 0.00 X 0 0 0 Lawrence Lohr 1.00 0.00 X 0 0 0 Amy Likar 1.00 0.00 X 0 0 0 Jean-Luc Lamirande 1.00 0.00 X 0 0 0 Conway B Jones Jr 1.00 0.00 X 0 0 0 Karen E Ivy 1.00 0.00 X 0 0 0 Harry Howe 1.00 0.00 X 0 0 0 Carol Henri 1.00 0.00 X 0 0 0 Margaret Hegg 1.00 0.00 X 0 0 0 James A Hasler 1.00 0.00 X 0 0 0 Joseph C Frank Sr 1.00 0.00 X 0 0 0 Margery Eriksson 1.00 0.00 X 0 0 0 Delida Costin 1.00 0.00 X 0 0 0 Michael Cartmell 1.00 0.00 X 0 0 0 Linda Lipner 3.00 0.00 X X 0 0 0 Donna M Williams 20.00 0.00 X X 0 0 0 James F Bell 3.00 0.00 X X 0 0 0 Dian J Harrison 3.00 0.00 X X 0 0 0 Monique Stevenson 8.00 0.00 X X 0 0 0 Bette B Epstein 3.00 0.00 X X 0 0 0 JENNIFER DUSTON 40.00 0.00 X 62538 0 0 Steven Payne 40.00 0.00 X 0 0 0 62538 0 false false false 0 21960 93100 1096640 163462 1211700 Ticket sales & FEES 763133 763133 763133 43398 43398 0 0 0 0 115126 21960 20380 94746 94746 0 0 Program book sales 4620 4620 Other 20159 20159 24779 2137756 783292 142764 X 0 0 0 0 62538 46434 4353 11751 0 1030490 765175 71759 193556 34697 26530 2416 5751 112069 85690 7804 18575 84330 64480 5872 13978 0 0 15713 7415 5441 2857 0 0 0 2222 2222 90739 90739 7865 4012 1964 1889 2859 1195 1261 403 0 181926 142247 21708 17971 70878 67725 2370 783 0 323 157 94 72 2315 841 1152 322 0 18148 7069 8289 2790 12031 4211 6256 1564 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 261299 179987 14512 66800 2467792 1952976 159630 355186 17388 24160 144636 122458 623873 317622 170 0 0 0 0 0 83062 112162 202495 89874 128721 112621 0 1718639 1847416 0 0 8984 8984 2725473 2545423 46029 85936 207225 172785 26200 69500 42613 25388 322067 353609 X 190082 37144 457077 394202 1756247 1760468 2403406 2191814 2725473 2545423 X -330036 115225 3219 X false true X true false X 1425801 1762282 1327328 1690610 1211700 7417721 0 0 1425801 1762282 1327328 1690610 1211700 7417721 1097185 6320536 44908 68431 28132 41981 43398 226850 0 10055 7191 20153 11413 24779 73591 7718162 4352824 0.81890 0.87130 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1620727 61001 158623 -62932 1777419 1498326 180698 9613 -67910 1620727 989116 447233 126767 -64790 1498326 942237 26000 68431 -47552 989116 21238 -56092 -20000 942237 942237 0.07000 0.90000 0.03000 false false false 202495 89874 112621 112621 1847416 Accrued payroll liabilities 25388 25388 X 2158009 63651 63651 2094358 43398 43398 2137756 2465292 2465292 2500 2500 2467792 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. X X X X X X X false SPECIAL EVENTS & FUND RAISING 137086 21960 115126 20380 137086 21960 115126 20380 20380 94746 X 3 66637 FMV 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 false false false 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.