2024-01-24T05:23:09-08:00 2023-07-31 680260103 REGALIA & ASSOCIATES CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2022-08-01 237219508 BERKELEY SYMPHONY ORCHESTRA BERK 5108412800 1919 Addison Street 201 BERKELEY CA 94704 John Dewes Treasurer 5108412800 2024-01-24 true John Dewes 999009999 true Douglas W Regalia P00186389 9253140390 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z X John Dewes 1919 Addison Street 201 BERKELEY CA 94704 2303097 false X WWW.BERKELEYSYMPHONY.ORG X 1969 CA THE MISSION OF BERKELEY SYMPHONY IS TO CELEBRATE OUR UNIQUE AND DIVERSE COMMUNITY THROUGH MUSIC-CREATING LIVE PERFORMANCES AND EDUCATIONAL PROGRAMS TO ENGAGE THE CURIOSITY, SPIRIT, AND INTELLECT OF OUR AUDIENCES. 18 18 172 30 0 1525692 2016084 224958 196810 18113 -49587 -35141 1701063 2195866 0 0 753900 878255 0 295671 711833 787442 1465733 1665697 235330 530169 924767 1471216 140838 157118 783929 1314098 THE MISSION OF BERKELEY SYMPHONY IS TO CELEBRATE OUR UNIQUE AND DIVERSE COMMUNITY THROUGH MUSIC-CREATING LIVE PERFORMANCES AND EDUCATIONAL PROGRAMS TO ENGAGE THE CURIOSITY, SPIRIT, AND INTELLECT OF OUR AUDIENCES. false false 829304 75775 Symphonic Concerts: Berkeley Symphony offers symphonic concerts, three during fiscal year ended July 31, 2023, located at Zellerbach Hall, Berkeley. 137196 87839 Music in the Schools: Berkeley Symphony provides award-winning comprehensive and year-round music education programs in all 11 Berkeley Public elementary schools and 3 middle schools. 92145 33196 Berkeley Symphony & Friends Chamber Concerts: Berkeley Symphony's 5 chamber concerts provide opportunities for musicians to perform in the East Bay and expands our audience with performances in an intimate chamber setting at Piedmont Center for the Arts. 1058645 true true false false false false false false false false true false false true true true true false false false false false false false true false false false false false false false false false false false false false true false false false false false false false false true 43 0 true 172 true false false false false false true true false 0 false false false false false false false X 18 18 true false false false false false false true true false false true true true true true true true true false CA X X X Kathy Paxson 5108412800 1919 Addison Street Ste 201 BERKELEY CA 94704 Katy Kammeyer Executive Dir. 40.00 0.00 X 114842 0 3490 Paul Bennett President 4.00 0.00 X X 0 0 0 Kathleen Henschel VP Governance 4.00 0.00 X X 0 0 0 John Dewes Treasurer 4.00 0.00 X X 0 0 0 Kathleen Crandall VP Community 4.00 0.00 X X 0 0 0 Dianne Crosby Seretary 4.00 0.00 X X 0 0 0 Deborah Gould Director 2.00 0.00 X 0 0 0 Emma Moon Director 2.00 0.00 X 0 0 0 Jan McCutcheon Director 2.00 0.00 X 0 0 0 Janet Maestre Director 2.00 0.00 X 0 0 0 Michel Taddei Director 2.00 0.00 X 0 0 0 Rebecca Eichorn Erdiakoff Director 2.00 0.00 X 0 0 0 Rigel Robinson Director 2.00 0.00 X 0 0 0 Shariq Yosufzai Director 2.00 0.00 X 0 0 0 Shikiri Hightower-Gaskin Director 2.00 0.00 X 0 0 0 William Sandy McCoy Director 2.00 0.00 X 0 0 0 Susan Acquistapace Director 2.00 0.00 X 0 0 0 Thomas Reicher Director 2.00 0.00 X 0 0 0 William Knuttel Director 2.00 0.00 X 0 0 0 114842 3490 1 false false false 0 175998 307741 1532345 34916 2016084 Other Program Revenue 711190 14256 14256 Outreach and Education 711190 87839 87839 Program Ad Sales 711190 18940 18940 Ticket Sales and Concert 711190 75775 75775 196810 18113 18113 0 0 0 0 72090 175998 107231 -35141 0 0 0 2195866 196810 18113 X 0 0 0 0 193042 113894 32817 46331 0 562859 346670 53924 162265 0 59513 26675 31867 971 62841 27427 34827 587 0 0 43815 43815 0 0 0 351249 306548 22901 21800 90225 85654 195 4376 0 4945 4945 0 31798 31798 76312 46392 8364 21556 0 0 0 0 2253 2253 4415 4415 Performance hall rental 67506 67506 In-kind expense 34916 34916 PRODUCTION 29218 29218 Supplies and Equipment 23077 22282 795 27713 8661 16978 2074 1665697 1058645 311381 295671 556389 74857 274926 1201981 0 56610 52225 0 0 0 0 12439 49850 13517 6408 831 7109 0 0 0 0 23572 85194 924767 1471216 74116 34259 44369 37665 22353 85194 140838 157118 X 778929 1282098 5000 32000 783929 1314098 924767 1471216 530169 X X false true X true false X 1099488 707481 1085415 1525692 2016084 6434160 0 0 1099488 707481 1085415 1525692 2016084 6434160 1651130 4783030 -154 21 18113 17980 0 1800 912 2712 6454852 1192617 0.74100 0.72890 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13517 6408 7109 7109 Right of Use Asset - premises 85194 85194 Operating lease payable 85194 85194 X 2303097 107231 107231 2195866 2195866 1772928 107231 107231 1665697 1665697 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 July 31, 2023, 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 XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 SPECIAL EVENTS EXPENSES $107231 Part XII, Line 2d: Other expenses and losses per audited F/S SPECIAL EVENTS EXPENSES $107231 X X X X X X X false SYMPHONY GALA 192390 147450 44940 91877 MITS Luncheon 55698 28548 27150 15354 248088 175998 72090 107231 107231 -35141 X Mailing discoun 1 310 FMV X Gift Certificat 1 495 FMV X Food and wine 3 17820 FMV X Experiences 10 16291 FMV false true false Form 990, Part VI, Section A, Line 1a 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 organization's board. Form 990, Part VI, Section A, Line 2 Board members Kathleen G. Henschel and John Dewes are married to each other.Board members Shariq Yosufzai and Brian James are married to each other. Form 990, Part VI, Section B, Line 11b Form 990 is prepared by an outside tax professional. The form is then reviewed by the organization's management. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management and the audit committee authorizes the final form 990 which is then e-filed with the internal revenue service. Form 990, Part VI, Section B, Line 12c Members of the Board of Directors review all potential conflicts of interest annually. Top management and all Board members are required to disclose potential conflicts and any related party affiliations. 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, Section B, Line 15a Members of the board of directors review the compensation of all high-level personnel periodically 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, Section B, Line 15b Compensation of other personnel and highly compensated employees is reviewed periodically 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, Section C, Line 18 Tax returns are available for download from several websites and by request from the organization's office in Berkeley, California. Form 990, Part VI, Section C, Line 19 All of the organization's governing documents, financial statements, and other legal filings are maintained in a secure environment and held available for inspection by tax authorities and the general public. Tax returns are posted annually to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office. Form 990, Part XII, Line 2c FORM 990, PART XII, LINE 2C OVERSIGHT PROCESSBECAUSE TOTAL REVENUES EXCEEDED $2 MILLION, AN AUDIT COMMITTEE WAS ESTABLISHED IN ACCORDANCE WITH THE CALIFORNIA NONPROFIT INTEGRITY ACT.