2012-03-06T10:47:23-08:00 2011-06-30 Regalia & Associates CPAs 103 Town Country Dr Ste K Danville CA 94526 990 2010-07-01 943081554 EAST BAY PERFORMING ARTS EBPA-Formerly Oakland East Bay Symphony EAST 5104440801 2201 Broadway OAKLAND CA 94612 Jennifer Duston 2012-03-06 Douglas W Regalia 9253140390 2010 2016-02-24 21:20:13Z JENNIFER DUSTON 2201 Broadway 300 OAKLAND CA 94612 2430451 false false X www.oebs.org X 1988 CA East 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. 36 36 215 25 0 1958667 1327328 613325 867268 68431 28133 48165 91022 2688588 2313751 0 0 1248056 1419057 72000 51622 362511 970251 1185426 2290307 2656105 398281 -342354 2762450 2563787 250676 295732 2511774 2268055 East 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 hi false false 2129986 Under 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. 2129986 true true false false false false false false false true true true false false true true true false false false false false false true 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 54 0 true 215 true false false false false false false true true false false false 0 false false false false false false false false false false false X 36 36 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 MAYA RATH-DIRECTOR OF FINANCE 5104440801 2201 Broadway Suite 300 OAKLAND CA 94612 Tom Schunn 4.00 X X 0 0 0 Steve Nicholls 1.00 X 0 0 0 Steve DeVetter 4.00 X X 0 0 0 Sam Tadesse 1.00 X 0 0 0 Robert Marshak 1.00 X 0 0 0 Rev Elder Jim Mitulski 1.00 X 0 0 0 Ralph McDonald 1.00 X 0 0 0 Monique Stevenson 4.00 X X 0 0 0 Michael Cartmell 1.00 X 0 0 0 Mary Oram 1.00 X 0 0 0 Margery Eriksson 1.00 X 0 0 0 Margaret Hegg 1.00 X 0 0 0 Linda Lipner 1.00 X 0 0 0 Kline A Wilson 1.00 X 0 0 0 Katie Pickard 1.00 X 0 0 0 Karl Mettinger 1.00 X 0 0 0 Karen Nelson 1.00 X 0 0 0 Karen Ivy 1.00 X 0 0 0 Joseph C Frank 1.00 X 0 0 0 JENNIFER DUSTON 40.00 X X 104735 0 13484 Janett Edrington 1.00 X 0 0 0 James Schultz 1.00 X 0 0 0 James Potter 4.00 X X 0 0 0 James A Hasler 1.00 X 0 0 0 Harry Howe 1.00 X 0 0 0 Genevieve Power 1.00 X 0 0 0 Elizabeth L Riles 1.00 X X 0 0 0 Donna M Williams 1.00 X 0 0 0 Dian J Harrison 4.00 X X 0 0 0 Debbra Schwartz 1.00 X 0 0 0 Dave Sutton 1.00 X 0 0 0 Daniel Quintero 1.00 X 0 0 0 Conway B Jones Jr 1.00 X 0 0 0 Carol Henri 1.00 X 0 0 0 Bette Epstein 1.00 X 0 0 0 Barbara Miller 1.00 X 0 0 0 104735 13484 1 false false false 0 115095 1212233 203800 1327328 Ticket sales & FEES 867268 867268 867268 28133 28133 0 0 0 0 168179 116700 51479 51479 0 0 Program book sales 19390 19390 Other 20153 20153 39543 2313751 887421 99002 0 0 0 0 104735 81955 7679 15101 0 1068496 849167 71057 148272 33098 25899 2427 4772 123444 96595 9051 17798 89284 69865 6547 12872 0 0 19165 11255 5142 2768 0 51622 51622 0 110347 110347 102837 102381 456 3612 2537 886 189 17592 11343 4210 2039 0 158804 123181 23656 11967 9716 8931 376 409 0 2127 1150 649 328 0 0 15798 8833 4012 2953 8644 4600 2799 1245 Production & exhibition costs 284243 282080 45 2118 Printing and Publications 66907 60528 1834 4545 In-kind expenses 169373 116853 14222 38298 Handling and design fees 31304 31079 88 137 Equipment rental 45635 41398 2772 1465 139322 90009 6156 43157 2656105 2129986 163608 362511 164854 163448 83829 160025 1213330 379396 2373 0 0 0 0 0 100671 61193 196694 54628 119235 142066 461389 1013334 607785 635341 0 0 8984 8984 2762450 2563787 58294 48025 105999 212795 48500 37883 34912 250676 295732 X 45280 214405 744638 313793 1721856 1739857 2511774 2268055 2762450 2563787 X -342354 98635 X false true true X false false X 1058335 2423029 1425801 1762282 1327328 7996775 0 0 1058335 2423029 1425801 1762282 1327328 7996775 711616 7285159 79202 62417 44908 68431 28132 283090 0 20334 25746 10055 7191 20153 83479 8363344 4092877 0.87110 0.87680 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 989116 447233 126767 -64790 1498326 942237 26000 68431 -47552 989116 997091 21238 -56092 -20000 942237 1.00000 false false false 196694 54628 142066 142066 635341 Accrued payroll liabilities 34912 34912 2313751 2656105 -342354 98635 98635 -243719 2350409 64791 64791 2285618 28133 28133 2313751 2656105 2656105 2656105 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, 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 4b Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Endowment income $28133 Part XII, Line 2d Part XII, Line 2d: Other revenue amounts included in F/S but not included on form 990 Endowment income appropriated $64791 Part XI, Line 8 Part XI, Line 8: Other Changes in Net Assets or Fund Balances Unrealized investment gains $98635 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 false CA SPECIAL EVENTS & FUND RAISING 168179 168179 116700 168179 168179 116700 116700 51479 X 1 25092 FMV X Other 13 344 FMV X Food/Beverage 8 11680 FMV X Catering 1 11765 FMV X Accomodations 2 3495 FMV X Strategic Plan 1 70000 FMV X Advertising 5 57854 FMV X Legal 2 13485 FMV false true true 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 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 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, 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.