2013-05-23T15:12:13-07:00 2012-07-31 Regalia & Associates CPAs 103 Town Country Dr Ste K Danville CA 94526 990 2011-08-01 237219508 BERKELEY SYMPHONY ORCHESTRA BERK 5108412800 1942 UNIVERSITY AVENUE BERKELEY CA 94704 Ren Mandel 2013-05-23 true Douglas W Regalia 9253140390 2011 2016-03-07 17:11:31Z Thomas Z Reicher 1942 University Avenue 207 BERKELEY CA 94704 1235515 false false X WWW.BERKELEYSYMPHONY.ORG X 1969 CA The Organization's core purpose is to engage its community in an intellectually curious and daring partnership. The Sym- phony offers the Berkeley and East Bay community a rich array of orchestral perf- ormances and an extensive music education program in the Berkeley public schools. 20 20 145 30 0 553430 799968 367130 195353 975 483 168881 164414 1090416 1160218 0 0 816748 755054 0 65621 274729 298795 1091477 1053849 -1061 106369 509588 603546 197022 184121 312566 419425 The Symphony is led by Joana Carneiro as Music Director who continues the tradition, with Kent Nagano as Conductor Laureate, of developing a distinctive brand of programming. false false 708386 180353 REGULAR SEASON CONCERTS: THE SYMPHONY PRESENTED SEVERAL PERFORMANCES AT VARIOUS LOCATIONS IN BERKELEY, CALIFORNIA AS PART OF ITS COMMITMENT TO PROVIDE ORCHESTRAL MUSIC TO THE SAN FRANCISCO BAY AREA COMMUNITY. Berkeley Symphony entered a new era in January 2009 as Joana Carneiro became the orchestras third Music Director in its 40-year history. Under Carneiro, the Symphony continues its tradition of presenting the cutting edge of classical music, forging new relationships with living composers, including several prominent contemporary Bay Area composers such as John Adams, Gabriela Lena Frank, and Paul Dresher; while continuing to honor our classical past. The orchestra has received numerous ASCAP Awards for Adventurous Programming of Contemporary Music. 85819 15000 EDUCATIONAL OUTREACH: The Symphony strives to make the Music in the Schools program unique and exciting for all the children involved because the Symphony recognizes the fundamental connection between great music and innovation.Thanks to a sixteen-year partnership with Berkeley Unified School District, Berkeley Symphony's Music In the Schools serves nearly 4,000 students in all eleven BUSD elementary schools each year. Our nationally recognized, award-winning program runs from fall to spring and includes interactive on-campus concerts, classroom visits, and springtime "I'm a Performer" concerts, for which each and every class learns a song to perform with Berkeley Symphony as their very own "back-up band!" 794205 true true false false false false false false false false true false false false false 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 false false false false false false false false false false true 49 0 true 145 true false false false false false false true true true true false 0 false false false false false false false false false false false X 20 20 false false false false false false false true true false false false true true true true true true true true false false CA X X Thomas Busse 5108412800 1942 UNIVERSITY AVENUE BERKELEY CA 94704 Michel Taddei 2.00 X 0 0 0 Tricia Swift 2.00 X 0 0 0 Deborah Shidler 2.00 X 0 0 0 Kathy Canfield Shepard 2.00 X 0 0 0 Ed Osborn 2.00 X 0 0 0 Janet McCutcheon 2.00 X 0 0 0 Kim Marienthal 2.00 X 0 0 0 William Knuttel 2.00 X 0 0 0 Kathleen G Henschel 2.00 X 0 0 0 Ellen L Hahn 2.00 X 0 0 0 James Donato 2.00 X 0 0 0 Norman Bookstein 2.00 X 0 0 0 Susan Acquistapace 2.00 X 0 0 0 Victor Vazquez 4.00 X X 0 0 0 Robert B Hetler 4.00 X X 0 0 0 Marilyn Collier 4.00 X X 0 0 0 Stuart Gronningen 4.00 X X 0 0 0 Judith Bloom 4.00 X X 0 0 0 Janet Maestre 4.00 X X 0 0 0 Thomas Z Reicher 4.00 X X 0 0 0 Ren Mandel 40.00 X 96000 0 0 96000 0 false false false 0 53800 746168 2135 799968 TICKET SALES 180353 180353 Outreach & education 15000 15000 195353 483 483 0 0 0 0 229146 74980 154166 0 399 317 82 82 OTHER INCOME 10166 10166 10166 1160218 205601 483 0 0 0 0 96000 77074 11827 7099 0 564369 424111 94536 45722 12107 9189 1950 968 33435 25375 5385 2675 49143 37297 7915 3931 0 0 28223 28223 0 0 0 12929 12929 72849 62891 9958 3810 2891 614 305 5204 3949 839 416 0 24679 18730 3975 1974 0 0 0 323 323 0 233 175 58 8096 6145 1303 648 Service charges AND FEES 14126 11559 2567 Commissions 15354 15354 Repairs and maintenance 16579 12583 2670 1326 Performance hall rental 52571 52571 43819 34311 8951 557 1053849 794205 194023 65621 181024 263149 1082 8998 289937 288344 0 0 0 0 0 37362 42590 90438 89973 183 465 0 0 0 0 0 509588 603546 7472 3328 129550 140793 60000 40000 197022 184121 X 93317 61186 214249 353239 5000 5000 312566 419425 509588 603546 X 106369 490 X false true true X false false X 626697 647851 700483 553430 799968 3328429 0 0 626697 647851 700483 553430 799968 3328429 779006 2549423 2829 625 771 975 483 5683 0 879 412 842 201 10166 12500 3346612 3159243 0.76180 0.77850 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 90438 89973 465 465 1160218 1053849 106369 490 490 106859 1236005 75787 75787 1160218 1160218 1129146 75297 75297 1053849 1053849 Part X Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, the Symphony is required to report information regarding its exposure to various tax positions taken by the organization and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that the Symphony has adequately evaluated its current tax positions and has concluded that as of June 30, 2012, the Symphony does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.The Symphony has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code, respectively. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that the organization continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. The Symphony may periodically receive unrelated business income requiring the organization to file separate tax returns under federal and state statutes. Under such conditions, the Symphony calculates and accrues the applicable taxes payable. Part XIII, Line 2d Part XIII, Line 2d: Other expenses and losses per audited F/S SPECIAL EVENTS EXPENSES $74980 Cost of merchandise $317 Part XII, Line 2d Part XII, Line 2d: Other revenue amounts included in F/S but not included on form 990 SPECIAL EVENTS EXPENSES $74980 Change in value of pledges receivable $490 Cost of merchandise $317 Part XI, Line 8 Part XI, Line 8: Other Changes in Net Assets or Fund Balances Change in value of pledges receivable $490 X X X X X X false SYMPHONY GALA 193646 193646 2500 21073 38993 OTHER EVENTS 35500 35500 10299 2115 229146 229146 2500 31372 41108 74980 154166 Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGALFILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BYTAX AUTHORITIES AND THE GENERAL PUBLIC. TAX RETURNS ARE POSTED ANNUALLY TOWWW.GUIDESTAR.ORG (WHERE IT IS AVAILABLE FOR VIEWING AS AN ELECTRONIC COPY) AND ARE ALSO AVAILABLE AT THE ORGANIZATION'S OFFICE IN BERKELEY, CALIFORNIA (FOR A PHYSICAL INSPECTION). Form 990, Part VI, Line 15b Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees COMPENSATION OF OTHER PERSONNEL AND KEY EMPLOYEES IS REVIEWED AT LEAST ANNUALLY BY MEMBERS OF MANAGEMENT. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES AND ALL RELATED BENEFITS. ALL DECISIONS ARE THEN DOCUMENTED IN PERSONNEL FILES. Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts MEMBERS OF THE BOARD OF DIRECTORS REVIEW ALL POTENTIAL CONFLICTS OF INTEREST AT LEAST ANNUALLY. THE EXECUTIVE DIRECTOR AND ALL BOARD MEMBERS ARE REQUIRED TO DISCLOSE (IN WRITING) POTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS. LOANS BETWEEN THE ORGANIZATION AND MEMBERS OF MANAGEMENT AND THE BOARD ARE STRICTLY PROHIBITED. THE ORGANIZATION SEEKS FULL TRANSPARENCY ON ALL RELATIONSHIPS. ANY POTENTIAL CONFLICTS (IN FACT OR APPEARANCE) ARE DISCUSSED OPENLY AND RESOLVED IN ACCORDANCE WITH THE ORGANIZATION'S POLICIES AND PROCEDURES. Form 990, Part VI, Line 11 Form 990, Part VI, Line 11: 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 SIGNS AND MAILS THE RETURN TO THE DEPARTMENT OF THE TREASURY. Client Note 1 - Property and Equipment----------------------Property and equipment consist of the following at July 31, 2012 and 2011: 2012 2011 --------- ---------Office equipment $ 90,438 $ 86,743Orchestra equipment 3,000 3,000Less: accumulated depreciation (89,973) (89,560) --------- ---------Property and equipment, net $ 465 $ 183 ========= =========Depreciation expense amounted to $233 and $1,370 for the years ended July 31, 2012 and 2011, respectively. Union Pension Plans-------------------The Symphony is obligated to contribute funds to pension plans on behalf of its musicians. These plans include all union employees covered by a collective bargaining agreement. Contributions to the union-operated plans amounted to $15,538 and $18,837 for the years ended July 31, 2012 and 2011, respectively.