EAST BAY PERFORMING ARTS: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization
EAST BAY PERFORMING ARTS (EIN 94-3081554)
Tax period
2010-07-01 to 2011-06-30
Filed
2012-03-06
IRS object ID
201220669349300632
Schema version
2010v3.2
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

FieldValueIRS element (for citing)
Timestamp2012-03-06T10:47:23-08:00Timestamp
Tax Period End Date2011-06-30TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1Regalia & Associates CPAsBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line1103 Town Country Dr Ste KAddressLine1
CityDanvilleCity
StateCAState
ZIP Code94526ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2010-07-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN943081554EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1EAST BAY PERFORMING ARTSBusinessNameLine1
Business Name Line2EBPA-Formerly Oakland East Bay SymphonyBusinessNameLine2
FieldValueIRS element (for citing)
Name ControlEASTNameControl
Phone5104440801Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line12201 BroadwayAddressLine1
CityOAKLANDCity
StateCAState
ZIP Code94612ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameJennifer DustonName
TitleExecutive DirectorTitle
Date Signed2012-03-06DateSigned

Preparer Preparer

FieldValueIRS element (for citing)
NameDouglas W RegaliaName
Phone9253140390Phone
FieldValueIRS element (for citing)
Tax Year2010TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonJENNIFER DUSTONNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line12201 Broadway 300AddressLine1
CityOAKLANDCity
StateCAState
ZIP Code94612ZIPCode
FieldValueIRS element (for citing)
Gross Receipts2430451GrossReceipts
Group Return For AffiliatesfalseGroupReturnForAffiliates
All Affiliates IncludedfalseAllAffiliatesIncluded
Organization501c3XOrganization501c3
Web Sitewww.oebs.orgWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation1988YearFormation
State Legal DomicileCAStateLegalDomicile
Activity Or Mission DescriptionEast Bay Performing Arts 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 Body36NbrVotingMembersGoverningBody
Nbr Independent Voting Members36NbrIndependentVotingMembers
Total Nbr Employees215TotalNbrEmployees
Total Nbr Volunteers25TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Contributions Grants Prior Year1958667ContributionsGrantsPriorYear
Contributions Grants Current Year1327328ContributionsGrantsCurrentYear
Program Service Revenue Prior Year613325ProgramServiceRevenuePriorYear
Program Service Revenue CY867268ProgramServiceRevenueCY
Investment Income Prior Year68431InvestmentIncomePriorYear
Investment Income Current Year28133InvestmentIncomeCurrentYear
Other Revenue Prior Year48165OtherRevenuePriorYear
Other Revenue Current Year91022OtherRevenueCurrentYear
Total Revenue Prior Year2688588TotalRevenuePriorYear
Total Revenue Current Year2313751TotalRevenueCurrentYear
Grants And Similar Amnts CY0GrantsAndSimilarAmntsCY
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year1248056SalariesEtcPriorYear
Salaries Etc Current Year1419057SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year72000TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY51622TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year362511TotalFundrsngExpCurrentYear
Other Expense Prior Year970251OtherExpensePriorYear
Other Expenses Current Year1185426OtherExpensesCurrentYear
Total Expenses Prior Year2290307TotalExpensesPriorYear
Total Expenses Current Year2656105TotalExpensesCurrentYear
Revenues Less Expenses Prior Year398281RevenuesLessExpensesPriorYear
Revenues Less Expenses CY-342354RevenuesLessExpensesCY
Total Assets BOY2762450TotalAssetsBOY
Total Assets EOY2563787TotalAssetsEOY
Total Liabilities BOY250676TotalLiabilitiesBOY
Total Liabilities EOY295732TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY2511774NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY2268055NetAssetsOrFundBalancesEOY
Mission DescriptionEast Bay Performing Arts has gained regional and national recognition for its unique convergence of artistic excellence and community service. East Bay Performing Arts consists of three distinct groups:Mission of Oakland/East Bay Symphony1) To present live professional symphonic and collaborative artistic performances to diverse audiences in Oakland and East Bay communities;2) To serve as a community resource, offering education, performances and outreach to schools and the community, introducing new audiences of adults and children to symphonic music;3) To help ensure the future of symphonic music through the commission and performance of works by contemporary American composers;4) To provide leadership in the artistic community by fostering unity, collaboration and co-creation among Oakland and East Bay arts organizations.Mission of Oakland Youth OrchestraThe Orchestra is recognized as an important musical organization in Oakland and the San Francisco Bay area. The Orchestra has a hiMissionDescription
Significant New Program ServicesfalseSignificantNewProgramServices
Significant ChangefalseSignificantChange
Expense2129986Expense
DescriptionUnder the artistic leadership of Maestro Morgan, the Symphony reaches over 75,000 children and adults annually, with more than 35% of the operating budget dedicated to education and outreach programs. These programs include Young Peoples Concerts, Ensembles in the Schools, School Visits by Michael Morgan, Young Artist Competition and Free Ticket Distribution. A major accomplishment was the implementation of the MUSic for Excellence Program (MUSE) in 1998-99, which provides comprehensive instrumental music instruction in grades K-12. MUSE currently serves 3,000 students in 18 Oakland public schools.To help develop the arts, The Symphony fosters collaborations with local arts organizations from children's choruses to jazz ensembles to the Oakland Ballet. OEBS showcases new American works in performance and encourages young artists. In our efforts to support the future of symphonic music, we formed a multi-year partnership with The James Irvine Foundation in 1998 to initiate the Irvine Commissioning Project - a commissioning and performance program for new symphonic works by living American composers.Professional symphonic performances:Symphonic music is a vital and evolving art form. The Symphony offers a wide range of symphonic music, not limited to the traditional classic repertoire, in order to reach a much broader audience.We believe it is important to feature 20th Century American composers, as well as to present the classical standards. While the subscription concert programs are exciting in their own right, they also provide an educational experience by linking the music with pre-concert lectures and informal talks.Artistic collaborations:The Symphony brings together the talents and resources of diverse artistic groups from within the community. Whenever possible, we encourage the participation of Oakland's ballet, opera, choral and theatrical groups in collaborative performances. These organizations join together to promote a lively arts environment and entertain a wide range of audiences.Community service:The Symphony serves a unique community with a rich mix of racial, cultural and economic groups. We are committed to bringing music to the people, as well as bringing them into the concert hall, making the experience of music more accessible and enjoyable to new and broader audiences.The Symphony is an important positive and vital force in the Oakland community, contributing energetically to its creativity and cultural diversity. It provides a forum for community involvement, and a way to nurture a needed atmosphere of human understanding and creativity. We share our perspective, experience and enthusiasm with a new generation of young people. We help to restore a sense of community ownership in the arts, making music not only relevant, but essential to our society.Description
Total Program Service Expense2129986TotalProgramServiceExpense
Described In501 C3trueDescribedIn501C3
Schedule B RequiredtrueScheduleBRequired
Political ActivitiesfalsePoliticalActivities
Lobbying ActivitiesfalseLobbyingActivities
Subject To Proxy TaxfalseSubjectToProxyTax
Donor Advised FundsfalseDonorAdvisedFunds
Conservation EasementsfalseConservationEasements
Collections Of ArtfalseCollectionsOfArt
Credit CounselingfalseCreditCounseling
Term Or Permanent EndowmentstrueTermOrPermanentEndowments
Report Land Bldg EquiptrueReportLandBldgEquip
Report Invest Oth SecuritiestrueReportInvestOthSecurities
Report Prog Rel InvestfalseReportProgRelInvest
Report Other AssetsfalseReportOtherAssets
Report Other LiabilitiestrueReportOtherLiabilities
Report Fin48 FootnotetrueReportFin48Footnote
Independent Audit Financial StmttrueIndependentAuditFinancialStmt
Consolidated Audit Financial StmtfalseConsolidatedAuditFinancialStmt
SchoolfalseSchool
Foreign OfficefalseForeignOffice
Foreign ActivitiesfalseForeignActivities
More Than5000 K To OrganizationsfalseMoreThan5000KToOrganizations
More Than5000 K To IndividualsfalseMoreThan5000KToIndividuals
Professional FundraisingtrueProfessionalFundraising
Fundraising ActivitiestrueFundraisingActivities
GamingfalseGaming
HospitalfalseHospital
Grants To OrganizationsfalseGrantsToOrganizations
Grants To IndividualsfalseGrantsToIndividuals
Schedule J RequiredfalseScheduleJRequired
Tax Exempt BondsfalseTaxExemptBonds
Invest Tax Exempt BondsfalseInvestTaxExemptBonds
Escrow AccountfalseEscrowAccount
On Behalf Of IssuerfalseOnBehalfOfIssuer
Excess Benefit TransactionfalseExcessBenefitTransaction
Prior Excess Benefit TransactionfalsePriorExcessBenefitTransaction
Loan To Officer Or DQPfalseLoanToOfficerOrDQP
Grant To Related PersonfalseGrantToRelatedPerson
Bsnss Rltnshp With OrganizationfalseBsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family MemberfalseBsnssRltnshpThruFamilyMember
Officer Entity With Bsnss RltnshpfalseOfficerEntityWithBsnssRltnshp
Deductible Non Cash ContributionstrueDeductibleNonCashContributions
Deductible Contributions Of ArtfalseDeductibleContributionsOfArt
TerminatedfalseTerminated
Partial LiquidationfalsePartialLiquidation
Disregarded EntityfalseDisregardedEntity
Related EntityfalseRelatedEntity
Related Org Controlled EntityfalseRelatedOrgControlledEntity
Transaction Related EntityfalseTransactionRelatedEntity
Transfers To Exempt Non Chrtbl OrgfalseTransfersToExemptNonChrtblOrg
Activities Conducted PartnershipfalseActivitiesConductedPartnership
Schedule O RequiredtrueScheduleORequired
Number Forms Transmitted With109654NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Compliance With Backup WitholdingtrueComplianceWithBackupWitholding
Number Of Employees215NumberOfEmployees
Employment Tax Returns FiledtrueEmploymentTaxReturnsFiled
Unrelated Business IncomefalseUnrelatedBusinessIncome
Form990-T FiledfalseForm990-TFiled
Foreign Financial AccountfalseForeignFinancialAccount
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTrans
Taxable Party NotificationfalseTaxablePartyNotification
Form8886 T FiledfalseForm8886TFiled
Non Deductible ContributionstrueNonDeductibleContributions
Non Deductible DisclosuretrueNonDeductibleDisclosure
Quid Pro Quo ContributionsfalseQuidProQuoContributions
Quid Pro Quo DisclosurefalseQuidProQuoDisclosure
Form8282 Property Disposed OffalseForm8282PropertyDisposedOf
Number Of8282 Filed0NumberOf8282Filed
Funds To Pay PremiumsfalseFundsToPayPremiums
Premiums PaidfalsePremiumsPaid
Form8899 FiledfalseForm8899Filed
Form1098 C FiledfalseForm1098CFiled
Excess Business HoldingsfalseExcessBusinessHoldings
Taxable DistributionsfalseTaxableDistributions
Distribution To DonorfalseDistributionToDonor
Filed Lieu1041falseFiledLieu1041
Licensed More Than One StatefalseLicensedMoreThanOneState
Indoor Tanning ServicesfalseIndoorTanningServices
Form720 FiledfalseForm720Filed
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members36NbrVotingGoverningBodyMembers
Number Independent Voting Members36NumberIndependentVotingMembers
Family Or Business RelationshipfalseFamilyOrBusinessRelationship
Delegation Of Management DutiesfalseDelegationOfManagementDuties
Changes To Organizing DocsfalseChangesToOrganizingDocs
Material Diversion Or MisusefalseMaterialDiversionOrMisuse
Members Or StockholdersfalseMembersOrStockholders
Election Of Board MembersfalseElectionOfBoardMembers
Decisions Subject To ApprovalfalseDecisionsSubjectToApproval
Minutes Of Governing BodytrueMinutesOfGoverningBody
Minutes Of CommitteestrueMinutesOfCommittees
Officer Mailing AddressfalseOfficerMailingAddress
Local ChaptersfalseLocalChapters
Policies Reference ChaptersfalsePoliciesReferenceChapters
Form990 Provided To Governing BodytrueForm990ProvidedToGoverningBody
Conflict Of Interest PolicytrueConflictOfInterestPolicy
Annual Disclosure Covered PersonstrueAnnualDisclosureCoveredPersons
Regular Monitoring EnforcementtrueRegularMonitoringEnforcement
Whistleblower PolicytrueWhistleblowerPolicy
Document Retention PolicytrueDocumentRetentionPolicy
Compensation Process CEOtrueCompensationProcessCEO
Compensation Process OthertrueCompensationProcessOther
Investment In Joint VenturefalseInvestmentInJointVenture
Written Policy Or ProcedurefalseWrittenPolicyOrProcedure
States Where Copy Of Return Is FiledCAStatesWhereCopyOfReturnIsFiled
Other WebsiteXOtherWebsite
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

FieldValueIRS element (for citing)
Name PersonMAYA RATH-DIRECTOR OF FINANCENamePerson
Telephone Number5104440801TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line12201 Broadway Suite 300AddressLine1
CityOAKLANDCity
StateCAState
ZIP Code94612ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (36 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensationKey EmployeeKeyEmployee
Tom Schunn
Vice President4.00XX000
Steve Nicholls
Director1.00X000
Steve DeVetter
Treasurer4.00XX000
Sam Tadesse
Director1.00X000
Robert Marshak
Director1.00X000
Rev Elder Jim Mitulski
Director1.00X000
Ralph McDonald
Director1.00X000
Monique Stevenson
President4.00XX000
Michael Cartmell
Director1.00X000
Mary Oram
Director1.00X000
Margery Eriksson
Director1.00X000
Margaret Hegg
Director1.00X000
Linda Lipner
Director1.00X000
Kline A Wilson
Education1.00X000
Katie Pickard
Director1.00X000
Karl Mettinger
Director1.00X000
Karen Nelson
Director1.00X000
Karen Ivy
Director1.00X000
Joseph C Frank
Director1.00X000
JENNIFER DUSTON
Exec Director40.00X104735013484X
Janett Edrington
Director1.00X000
James Schultz
Director1.00X000
James Potter
Chairman4.00XX000
James A Hasler
Director1.00X000
Harry Howe
Director1.00X000
Genevieve Power
Director1.00X000
Elizabeth L Riles
Secretary1.00XX000
Donna M Williams
Investments1.00X000
Dian J Harrison
Vice President4.00XX000
Debbra Schwartz
Director1.00X000
Dave Sutton
Director1.00X000
Daniel Quintero
Director1.00X000
Conway B Jones Jr
Director1.00X000
Carol Henri
Director1.00X000
Bette Epstein
Director1.00X000
Barbara Miller
Director1.00X000
FieldValueIRS element (for citing)
Total Reportable Comp From Org104735TotalReportableCompFromOrg
Total Other Compensation13484TotalOtherCompensation
Number Individuals GT100 K1NumberIndividualsGT100K
Formers ListedfalseFormersListed
Total Comp GT150 KfalseTotalCompGT150K
Compensation From Other SourcesfalseCompensationFromOtherSources
Number Of Contractors GT100 K0NumberOfContractorsGT100K
Government Grants115095GovernmentGrants
All Other Contributions1212233AllOtherContributions
Noncash Contributions203800NoncashContributions
Total Contributions1327328TotalContributions

Program Service Revenue ProgramServiceRevenue

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DescriptionTicket sales & FEESDescription
Total Revenue Column867268TotalRevenueColumn
Related Or Exempt Function Income867268RelatedOrExemptFunctionIncome
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Total Program Service Revenue867268TotalProgramServiceRevenue

Investment Income InvestmentIncome

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Total Revenue Column28133TotalRevenueColumn
Exclusion$28,133ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

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Total Revenue Column0TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

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Total Revenue Column0TotalRevenueColumn

Net Rental Income Or Loss NetRentalIncomeOrLoss

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Total Revenue Column0TotalRevenueColumn

Net Gain Or Loss Investments NetGainOrLossInvestments

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Total Revenue Column0TotalRevenueColumn
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Gross Income Fundraising Events168179GrossIncomeFundraisingEvents
Fundraising Direct Expenses116700FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

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Total Revenue Column51479TotalRevenueColumn
Exclusion$51,479ExclusionAmount

Net Income From Gaming NetIncomeFromGaming

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Total Revenue Column0TotalRevenueColumn

Net Income Or Loss NetIncomeOrLoss

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Total Revenue Column0TotalRevenueColumn

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescriptionTotal Revenue ColumnTotalRevenueColumnExclusionExclusionAmountRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Program book sales19390$19,390
Other2015320153
FieldValueIRS element (for citing)
Total Other Revenue39543TotalOtherRevenue

Total Revenue TotalRevenue

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Total Revenue Column2313751TotalRevenueColumn
Related Or Exempt Function Income887421RelatedOrExemptFunctionIncome
Exclusion$99,002ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

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Total0Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

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Total0Total

Foreign Grants ForeignGrants

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Total0Total

Benefits To Members BenefitsToMembers

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Total0Total

Comp Current Officers Directors CompCurrentOfficersDirectors

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Total104735Total
Program Services81955ProgramServices
Management And General7679ManagementAndGeneral
Fundraising15101Fundraising

Comp Disqual Persons CompDisqualPersons

FieldValueIRS element (for citing)
Total0Total

Other Salaries And Wages OtherSalariesAndWages

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Total1068496Total
Program Services849167ProgramServices
Management And General71057ManagementAndGeneral
Fundraising148272Fundraising

Pension Plan Contributions PensionPlanContributions

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Total33098Total
Program Services25899ProgramServices
Management And General2427ManagementAndGeneral
Fundraising4772Fundraising

Other Employee Benefits OtherEmployeeBenefits

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Total123444Total
Program Services96595ProgramServices
Management And General9051ManagementAndGeneral
Fundraising17798Fundraising

Payroll Taxes PayrollTaxes

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Total89284Total
Program Services69865ProgramServices
Management And General6547ManagementAndGeneral
Fundraising12872Fundraising

Fees For Services Management FeesForServicesManagement

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Total0Total

Fees For Services Legal FeesForServicesLegal

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Total0Total

Fees For Services Accounting FeesForServicesAccounting

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Total19165Total
Program Services11255ProgramServices
Management And General5142ManagementAndGeneral
Fundraising2768Fundraising

Fees For Services Lobbying FeesForServicesLobbying

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Total0Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

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Total51622Total
Fundraising51622Fundraising

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

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Total0Total

Fees For Services Other FeesForServicesOther

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Total110347Total
Program Services110347ProgramServices

Advertising Advertising

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Total102837Total
Program Services102381ProgramServices
Fundraising456Fundraising

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total3612Total
Program Services2537ProgramServices
Management And General886ManagementAndGeneral
Fundraising189Fundraising

Information Technology InformationTechnology

FieldValueIRS element (for citing)
Total17592Total
Program Services11343ProgramServices
Management And General4210ManagementAndGeneral
Fundraising2039Fundraising

Royalties Royalties

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Total0Total

Occupancy Occupancy

FieldValueIRS element (for citing)
Total158804Total
Program Services123181ProgramServices
Management And General23656ManagementAndGeneral
Fundraising11967Fundraising

Travel Travel

FieldValueIRS element (for citing)
Total9716Total
Program Services8931ProgramServices
Management And General376ManagementAndGeneral
Fundraising409Fundraising

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

FieldValueIRS element (for citing)
Total0Total

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total2127Total
Program Services1150ProgramServices
Management And General649ManagementAndGeneral
Fundraising328Fundraising

Interest Interest

FieldValueIRS element (for citing)
Total0Total

Payments To Affiliates PaymentsToAffiliates

FieldValueIRS element (for citing)
Total0Total

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total15798Total
Program Services8833ProgramServices
Management And General4012ManagementAndGeneral
Fundraising2953Fundraising

Insurance Insurance

FieldValueIRS element (for citing)
Total8644Total
Program Services4600ProgramServices
Management And General2799ManagementAndGeneral
Fundraising1245Fundraising

Other Expenses OtherExpenses (5 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServicesManagement And GeneralManagementAndGeneralFundraisingFundraising
Production & exhibition costs284243282080452118
Printing and Publications669076052818344545
In-kind expenses1693731168531422238298
Handling and design fees313043107988137
Equipment rental456354139827721465

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total139322Total
Program Services90009ProgramServices
Management And General6156ManagementAndGeneral
Fundraising43157Fundraising

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total2656105Total
Program Services2129986ProgramServices
Management And General163608ManagementAndGeneral
Fundraising362511Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY164854BOY
EOY163448EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY83829BOY
EOY160025EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

FieldValueIRS element (for citing)
BOY1213330BOY
EOY379396EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY2373BOY
EOY0EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

FieldValueIRS element (for citing)
EOY0EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

FieldValueIRS element (for citing)
EOY0EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

FieldValueIRS element (for citing)
EOY0EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

FieldValueIRS element (for citing)
EOY0EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
BOY100671BOY
EOY61193EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis196694LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec54628LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY119235BOY
EOY142066EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

FieldValueIRS element (for citing)
BOY461389BOY
EOY1013334EOY

Investments Other Securities InvestmentsOtherSecurities

FieldValueIRS element (for citing)
BOY607785BOY
EOY635341EOY

Investments Program Related InvestmentsProgramRelated

FieldValueIRS element (for citing)
EOY0EOY

Intangible Assets IntangibleAssets

FieldValueIRS element (for citing)
EOY0EOY

Other Assets Total OtherAssetsTotal

FieldValueIRS element (for citing)
BOY8984BOY
EOY8984EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY2762450BOY
EOY2563787EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY58294BOY
EOY48025EOY

Deferred Revenue DeferredRevenue

FieldValueIRS element (for citing)
BOY105999BOY
EOY212795EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

FieldValueIRS element (for citing)
BOY48500BOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
BOY37883BOY
EOY34912EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY250676BOY
EOY295732EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY45280BOY
EOY214405EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY744638BOY
EOY313793EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY1721856BOY
EOY1739857EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY2511774BOY
EOY2268055EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY2762450BOY
EOY2563787EOY
FieldValueIRS element (for citing)
Info In Schedule O Part XIXInfoInScheduleOPartXI
Reconcilation Revenue Expenses-342354ReconcilationRevenueExpenses
Reconcilation Other Changes98635ReconcilationOtherChanges
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or ReviewfalseAccountantCompileOrReview
FS AuditedtrueFSAudited
Audit CommitteetrueAuditCommittee
Financial Statement SeparateXFinancialStatementSeparate
Federal Grant Audit RequiredfalseFederalGrantAuditRequired
Federal Grant Audit PerformedfalseFederalGrantAuditPerformed

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org170b1 AviXPubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years1058335CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years2423029CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years1425801CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year1762282CurrentTaxYearMinus1Year
Current Tax Year1327328CurrentTaxYear
Total7996775Total

Tax Rev Levied For Org Benefit170 TaxRevLeviedForOrgBenefit170

FieldValueIRS element (for citing)
Total0Total

Value Srvc Fclts Furnished By Govt ValueSrvcFcltsFurnishedByGovt

FieldValueIRS element (for citing)
Total0Total

Total170 Total170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years1058335CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years2423029CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years1425801CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year1762282CurrentTaxYearMinus1Year
Current Tax Year1327328CurrentTaxYear
Total7996775Total
FieldValueIRS element (for citing)
Amounts Subst Contributors Total711616AmountsSubstContributorsTotal
Public Support Total1707285159PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years79202CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years62417CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years44908CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year68431CurrentTaxYearMinus1Year
Current Tax Year28132CurrentTaxYear
Total283090Total

Net UBI NetUBI

FieldValueIRS element (for citing)
Total0Total

Other Income170 OtherIncome170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years20334CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years25746CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years10055CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year7191CurrentTaxYearMinus1Year
Current Tax Year20153CurrentTaxYear
Total83479Total
FieldValueIRS element (for citing)
Total Support8363344TotalSupport
Gross Receipts From Admissions Etc4092877GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage1700.87110PublicSupportPertcentage170
Public Support Pertcent Prior Year0.87680PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170XThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

FieldValueIRS element (for citing)
Contributor NumberRESTRICTEDContributorNumber

Contributor Name Business ContributorNameBusiness

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor Address US ContributorAddressUS

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Aggregate ContributionsRESTRICTEDAggregateContributions

Schedule D IRS990ScheduleD

Current Year CurrentYear

FieldValueIRS element (for citing)
Beginning Of Year Balance989116BeginningOfYearBalance
Contributions447233Contributions
Investment Earnings Or Losses126767InvestmentEarningsOrLosses
Other Expenditures-64790OtherExpenditures
End Of Year Balance1498326EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

FieldValueIRS element (for citing)
Beginning Of Year Balance942237BeginningOfYearBalance
Contributions26000Contributions
Investment Earnings Or Losses68431InvestmentEarningsOrLosses
Other Expenditures-47552OtherExpenditures
End Of Year Balance989116EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

FieldValueIRS element (for citing)
Beginning Of Year Balance997091BeginningOfYearBalance
Contributions21238Contributions
Investment Earnings Or Losses-56092InvestmentEarningsOrLosses
Other Expenditures-20000OtherExpenditures
End Of Year Balance942237EndOfYearBalance
FieldValueIRS element (for citing)
Permanent Endowment EOY Balance1.00000PermanentEndowmentEOYBalance
Endowments Held By Unrelated OrgsfalseEndowmentsHeldByUnrelatedOrgs
Endowments Held By Related OrgsfalseEndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule RfalseAreRelatedOrgsListedScheduleR

Other Land Buildings OtherLandBuildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis196694OtherCostOrOtherBasis
Depreciation54628Depreciation
Book Value142066BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings142066TotalOfBookValueLandBuildings
Total Of Book Value Securities635341TotalOfBookValueSecurities

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
DescriptionAccrued payroll liabilitiesDescription
Amount$34,912Amount
FieldValueIRS element (for citing)
Total Of Amounts34912TotalOfAmounts
Total Revenue2313751TotalRevenue
Total Expenses2656105TotalExpenses
Excess Or Deficit For Year-342354ExcessOrDeficitForYear
Other$98,635OtherAmount
Total Adjustments98635TotalAdjustments
Excess Or Deficit Per FS-243719ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt2350409TotRevenueEtcAuditedFinclStmt
Other Revenues64791OtherRevenues
Revenue Not Rptd F99064791RevenueNotRptdF990
Revenue Subtotal2285618RevenueSubtotal
Other Revenues Not Included28133OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt28133RevenueNotRptdOnFinStmt
Total Revenue Per Form9902313751TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt2656105TotExpensesEtcAuditedFinclStmt
Expenses Subtotal2656105ExpensesSubtotal
Total Expenses Per Form9902656105TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (5 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
Part XPart X : FIN48 FootnoteIncome 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, 2011, 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 27301d 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 XII, Line 4bPart XII, Line 4b: Other revenue amounts included on 990 but not included in F/SEndowment income $28133
Part XII, Line 2dPart XII, Line 2d: Other revenue amounts included in F/S but not included on form 990Endowment income appropriated $64791
Part XI, Line 8Part XI, Line 8: Other Changes in Net Assets or Fund BalancesUnrealized investment gains $98635
Part V, Line 4Part 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

FieldValueIRS element (for citing)
Mail SolicitationsXMailSolicitations
Email SolicitationsXEmailSolicitations
In Person SolicitationsXInPersonSolicitations
Solicitation Of Non Govt GrantsXSolicitationOfNonGovtGrants
Solicitation Of Govt GrantsXSolicitationOfGovtGrants
Special Fundraising EventsXSpecialFundraisingEvents
Agreement Ref FundraisingfalseAgreementRefFundraising
Licensed StatesCALicensedStates

Events Information EventsInformation

FieldValueIRS element (for citing)
Name Of Event1SPECIAL EVENTS & FUND RAISINGNameOfEvent1
Gross Receipts Event1168179GrossReceiptsEvent1
Gross Revenue Event1168179GrossRevenueEvent1
Other Direct Expenses Event1116700OtherDirectExpensesEvent1
Gross Receipts Total168179GrossReceiptsTotal
Gross Revenue Total Events168179GrossRevenueTotalEvents
Other Direct Expenses Total Events116700OtherDirectExpensesTotalEvents
Direct Expense Summary Events116700DirectExpenseSummaryEvents
Net Income Summary51479NetIncomeSummary

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTraded

FieldValueIRS element (for citing)
Non Cash CheckboxXNonCashCheckbox
Number Of Contributions1NumberOfContributions
Noncash Contribs Rptd F99025092NoncashContribsRptdF990

Other Non Cash Contributions Table OtherNonCashContributionsTable (8 entries)

Method Of Determining RevenuesMethodOfDeterminingRevenuesNon Cash CheckboxNonCashCheckboxDescriptionDescriptionNumber Of ContributionsNumberOfContributionsNoncash Contribs Rptd F990NoncashContribsRptdF990
FMV
FMVXOther13344
FMVXFood/Beverage811680
FMVXCatering111765
FMVXAccomodations23495
FMVXStrategic Plan170000
FMVXAdvertising557854
FMVXLegal213485
FieldValueIRS element (for citing)
Any Property That Must Be HeldfalseAnyPropertyThatMustBeHeld
Review Process Unusual NC GiftstrueReviewProcessUnusualNCGifts
Third Parties UsedtrueThirdPartiesUsed

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
Form 990, Part VI, Line 19Form 990, Part VI, Line 19: Other Organization Documents Publicly AvailableALL 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 15bForm 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key EmployeesCOMPENSATION 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 12cForm 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of ConflictsThe 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 11Form 990, Part VI, Line 11: Form 990 Review ProcessFORM 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 SIGNS AND MAILS THE RETURN TO THE DEPARTMENT OF THE TREASURY.
Client Note 1 - Investments-----------Investments consist of the following at June 30, 2011 and 2010: 2011 2010 --------- ---------Cash and cash equivalents $ 258,217 275,123Certificates of deposit 377,124 363,518Corporate debt securities 274,168 185,699Corporate equity securities 739,166 275,6909 --------- ---------Totals $1,648,675 1,100,030 --------- ---------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. Net gains amounted to $38,283 and $98,635 for the years ended June 30, 2011 and 2010, respectively.Property and Equipment----------------------Property and equipment consist of the following at June 30, 2011 and 2010: 2011 2010 --------- --------Office equipment $ 140,534 109,414Orchestra equipment 51,537 51,537Leasehold improvements 4,623 -Less: accumulated depreciation (54,628) (40,484) --------- --------Property and equipment, net $ 142,066 119,235 --------- --------Depreciation expense amounted to $15,799 and $3,913 for the years ended June 30, 2011 and 2010, respectively. During the year ended June 30, 2011, EBPA disposed of partially depreciated equipment with original cost basis of $1,655.

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