2024-05-14T10:26:47-07:00 2023-06-30 680260103 REGALIA & ASSOCIATES CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2022-07-01 237444956 Kronos Performing Arts Association KRON 4157313533 1242 Ninth Avenue San Francisco CA 94122 Janet Cowperthwaite Executive Director 4157313533 2024-05-14 true Janet Cowperthwaite 999009999 true Douglas W Regalia P00186389 9253140390 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Janet Cowperthwaite 1242 Ninth Avenue San Francisco CA 941225340 2993162 false X www.kronosquartet.org X 1975 CA KRONOS EXISTS TO CREATE, PERFORM, AND PROMOTE MUSIC FROM A GLOBAL PERSPECTIVE THAT RESPONDS TO THE WORLD WE SHARE AND EXPANDS THE UNDERSTANDING OF MUSIC'S ROLE AS A POWERFUL FORCE IN SOCIETY. 23 18 11 20 0 1724682 1695846 1047243 1274662 2157 22654 0 2774082 2993162 0 0 1237983 1314508 0 174174 1064684 1136605 2302667 2451113 471415 542049 1591460 2024130 505258 395879 1086202 1628251 X FOR NEARLY 50 YEARS, SAN FRANCISCOS KRONOS QUARTET/KRONOS PERFORMING ARTS ASSOCIATION HAS PURSUED A SINGULAR ARTISTIC VISION. {Continued on Schedule O} false false 1070054 1171931 PERFORMANCES: THE KRONOS QUARTET TOURS FOR SEVERAL MONTHS EACH YEAR ACROSS THE U.S. AND AROUND THE WORLD, PERFORMING IN CONCERT HALLS, UNIVERSITIES, OUTDOOR VENUES, FESTIVALS. IN 2022/23 KRONOS PERFORMANCES INCLUDED MORE THAN 20 LOCATIONS IN THE UNITED STATES AS WELL AS CONCERTS IN CANADA, AUSTRALIA, THE NETHERLANDS, FRANCE, CZECHIA, AND GERMANY. KRONOS PERFORMS REGULARLY IN THE SAN FRANCISCO BAY AREA WITH APPEARANCES AT STANFORDS BING CONCERT HALL AND FROST AMPHITHEATRE, UC BERKELEYS ZELLERBACH HALL, MARINS RANCHO NICASIO, SONOMA STATE UNIVERSITY'S GREEN MUSIC CENTER, AMONG OTHERS. IN JUNE 2023, KPAA RETURNED TO SAN FRANCISCOS SFJAZZ CENTER TO PRESENT THE ANNUAL KRONOS FESTIVAL FEATURING KRONOS AND MANY GUEST ARTISTS. 324172 24500 EDUCATION: KRONOS PROVIDES MENTORSHIP AND EDUCATION PROGRAMS ACROSS THE U.S. AND AROUND THE WORLD. IN JANUARY 2015, KPAA LAUNCHED KRONOS FIFTY FOR THE FUTURE AN INITIATIVE WHICH HAS COMMISSIONED 50 NEW WORKS DESIGNED ESPECIALLY FOR STUDENTS AND EMERGING PROFESSIONAL MUSICIANS. KRONOS PREMIERED, RECORDED, AND PUBLISHED EACH PIECE, AND CREATED COMPANION MATERIALS INCLUDING SHEET MUSIC, RECORDINGS, INTERVIEWS, AND NOTES, WHICH ARE PROVIDED ONLINE FOR FREE. IN 2021/22 KPAA RELEASED THE FINAL SET OF WORKS TO COMPLETE THE COLLECTION. KPAA ALSO CONTINUED THE ANNUAL EDUCATION PROGRAM KRONOS MUSIC: THE FUTURE IS NOW, A VIRTUAL RESIDENCY FOR MORE THAN 100 HIGH SCHOOL STUDENTS ACROSS FIVE STATES AND CANADA. KPAA ALSO ADVISES OTHER ORGANIZATIONS AND ARTISTS ON AN ONGOING BASIS. 255897 73583 PRESERVATION: KRONOS EXPANSIVE DISCOGRAPHY ON NONESUCH RECORDS AND OTHER LABELS INCLUDES ALBUMS SUCH AS PIECES OF AFRICA (1992), A SHOWCASE OF AFRICAN COMPOSERS; KRONOS QUARTET: 25 YEARS (1998), A TEN-DISC ANTHOLOGY; AND THREE GRAMMY-WINNING ALBUMS: ALBAN BERGS LYRIC SUITE (2003), FEATURING RENOWNED SOPRANO DAWN UPSHAW; LANDFALL (2018) WITH LAURIE ANDERSON; AND TERRY RILEYS SUN RINGS (2019). KRONOS RECENT RELEASES INCLUDE ONE EARTH, ONE PEOPLE, ONE LOVE: KRONOS PLAYS TERRY RILEY, (2015) A FIVE-DISC BOXED SET; FOLK SONGS (2017) FEATURING SAM AMIDON, OLIVA CHANEY, RHIANNON GIDDENS, AND NATALIE MERCHANT SINGING TRADITIONAL FOLK SONGS; LONG TIME PASSING: KRONOS AND FRIENDS CELEBRATE PETE SEEGER (2020),MY LAI (2022). (Continued on Schedule O) 236876 4648 1886999 true true false false false false false false false false true false false true true true true false false false true false 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 true 77 0 true 11 true false false false false false true true false 0 false false false false false false false X 23 18 true false false false false false false true true false false true false true true true true false CA X X X Kathy Paxson 4157313533 1242 Ninth Avenue San Francisco CA 941225340 Janet Cowperthwaite Executive Dir. 40.00 0.00 X X 135207 0 20637 John Sherba Member 40.00 0.00 X X 141000 0 4692 David Harrington Member 40.00 0.00 X X 141000 0 4692 Henry Dutt Member 40.00 0.00 X X 140040 0 4692 Jungin Yang Member 40.00 0.00 X 131000 0 0 Kenneth Foster Board Co-Chair 6.00 0.00 X X 0 0 0 Kirsten Wolff Board Co-Chair 6.00 0.00 X X 0 0 0 Curtis Smith Member 2.00 0.00 X 0 0 0 Sumiko Ito Allison Member 2.00 0.00 X 0 0 0 Wallace Chappell Member 2.00 0.00 X 0 0 0 Jeanne Giordano Member 2.00 0.00 X 0 0 0 Robert E Gordon Member 2.00 0.00 X 0 0 0 Andrea Lunsford Member 2.00 0.00 X 0 0 0 Edward King Member 2.00 0.00 X 0 0 0 Derek Lance Member 2.00 0.00 X 0 0 0 Donlyn Lyndon Member 2.00 0.00 X 0 0 0 Drew McCalley Member 2.00 0.00 X 0 0 0 Greg G Minshall Member 2.00 0.00 X 0 0 0 Evan Neff Member 2.00 0.00 X 0 0 0 Christine OConnor Member 2.00 0.00 X 0 0 0 Priscilla Stoyanof Member 2.00 0.00 X 0 0 0 Alice Wingwall Member 2.00 0.00 X 0 0 0 Vasudevan Panicker Member 2.00 0.00 X 0 0 0 688247 34713 5 false true false 0 632000 1063846 1926 1695846 Education 711190 24500 24500 Media Income 711190 78231 78231 Performance income 711190 921090 921090 Tour/production/other 711190 250841 250841 1274662 22654 22654 0 0 0 0 0 0 0 0 2993162 1274662 22654 X 0 0 0 0 564000 508800 20700 34500 0 596768 458874 6722 131172 0 68896 55117 13779 84844 84844 0 8188 5215 2973 39000 39000 0 0 0 452566 422663 27023 2880 80362 58340 19294 2728 11756 52 11689 15 10245 94 10151 0 85694 85694 249486 230311 17542 1633 0 10065 4879 4558 628 4276 4276 0 6089 6089 23407 23407 Production 87819 85266 2553 Taxes and licenses 29194 29111 83 Royalty fees 15012 15012 Service charges and fees 11722 7537 3611 574 11724 5728 5952 44 2451113 1886999 389940 174174 131513 134788 1114780 834890 235850 262513 42846 185827 0 0 0 0 56435 26830 194016 179208 3132 14808 296228 0 0 0 6904 268246 1591460 2024130 114164 223997 233000 14000 149900 147872 8194 10010 505258 395879 X 892427 896431 193775 731820 1086202 1628251 1591460 2024130 542049 X false true X true false X 949335 898032 1361352 1724682 1695846 6629247 1435557 1060745 273760 1047243 1274662 5091967 0 0 0 2384892 1958777 1635112 2771925 2970508 11721214 123422 229501 118794 116873 180800 769390 168236 188904 598356 61538 847408 1864442 291658 418405 717150 178411 1028208 2633832 9087382 275 2419 287 2157 22654 27792 0 275 2419 287 2157 22654 27792 0 0 2385167 1961196 1635399 2774082 2993162 11749006 0.77350 0.79480 0.00240 0.00050 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 194016 179208 14808 14808 Other Assets 6904 268246 Accrued interest at 2% per annum 10010 10010 X 3009462 16300 16300 2993162 2993162 2467413 16300 16300 2451113 2451113 Part X : FIN48 Footnote Income Taxes: KPAA is organized as California nonprofit corporation and has been recognized by the IRS as exempt from federal income taxes under IRC Section 501(a) as organizations described in IRC Section 501(c)(3), qualify for the charitable contribution deduction under IRC Sections 170(b)(1)(A)(vi) and (viii), and has been determined not to be private foundations under IRC Sections 509(a)(1) and (3), respectively. KPAA is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. KPAA is not required to file an Exempt Organization Business Income Tax Return (Form 990-T) because it had no unrelated business taxable income for the year ended June 30, 2023. KPAA 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. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that KPAA continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. true Canada 0 0 Performances & Recordings Touring and Royalties/Fees 5400 England 0 0 Performances & Recordings Touring and Royalties/Fees 2700 Netherlands 0 0 Performances & Recordings Touring and Royalties/Fees 7337 Austria 0 0 Performances & Recordings Touring and Royalties/Fees 3555 Indonesia 0 0 Performances & Recordings Touring and Royalties/Fees 1000 Germany 0 0 Performances & Recordings Touring and Royalties/Fees 24025 France 0 0 Performances & Recordings Touring and Royalties/Fees 2607 Czechia 0 0 Performances & Recordings Touring and Royalties/Fees 994 Australia 0 0 Performances & Recordings Touring and Royalties/Fees 26817 74435 74435 false false false false false false Part I, Line 3f - Method of Accounting Cash basis method of accounting is utilized for disbursements made outside of the United States. X X X X false false false false false false false false false Janet Cowperthwaite Executive Dir. 135207 4366 16271 155844 Form 990, Part III, Line 4d OTHER PROGRAM SERVICES 4: PRESERVATION: KRONOS EXPANSIVE DISCOGRAPHY ON NONESUCH RECORDS AND OTHER LABELS INCLUDES ALBUMS SUCH AS PIECES OF AFRICA (1992), A SHOWCASE OF AFRICAN COMPOSERS; KRONOS QUARTET: 25 YEARS (1998), A TEN-DISC ANTHOLOGY; AND THREE GRAMMY-WINNING ALBUMS: ALBAN BERGS LYRIC SUITE (2003), FEATURING RENOWNED SOPRANO DAWN UPSHAW; LANDFALL (2018) WITH LAURIE ANDERSON; AND TERRY RILEYS SUN RINGS (2019). KRONOS RECENT RELEASES INCLUDE ONE EARTH, ONE PEOPLE, ONE LOVE: KRONOS PLAYS TERRY RILEY, (2015) A FIVE-DISC BOXED SET; FOLK SONGS (2017) FEATURING SAM AMIDON, OLIVA CHANEY, RHIANNON GIDDENS, AND NATALIE MERCHANT SINGING TRADITIONAL FOLK SONGS; LONG TIME PASSING: KRONOS AND FRIENDS CELEBRATE PETE SEEGER (2020),MY LAI (2022). (Continued on Schedule O) OTHER PROGRAM SERVICES 5: Continued from Form 990 Page 2------------------------------Preservation:KPAA COLLABORATES WITH THE LIBRARY OF CONGRESS AND ITS AMERICAN FOLKLIFE CENTER TO CREATE PROGRAMMING AND SHARE HISTORICAL MATERIALS WITH THE PUBLIC. IN MAY 2022, KPAA EXECUTIVE DIRECTOR, JANET COWPERTHWAITE WAS AWARDED THE ASSOCIATION OF PERFORMING ARTS PROFESSIONALS 2022 FAN TAYLOR DISTINGUISHED SERVICE AWARD. Form 990, Part VI, Section A, Line 2 Board members Alice Wingwall and Donlyn Lyndon 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 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 periodically. 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. SPECIFICALLY, THE ORGANIZATION USES THE OPPORTUNITY KNOCKS NATIONAL COMPENSATION AND BENEFITS SURVEY TO DETERMINE THE AMOUNT OF COMPENSATION. 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. FINAL COMPENSATION ADJUSTMENTS ARE APPROVED BY THE BOARD. Form 990, Part VI, Section B, Line 15b 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. SPECIFICALLY, THE ORGANIZATION USES THE OPPORTUNITY KNOCKS NATIONAL COMPENSATION AND BENEFITS SURVEY TO DETERMINE THE AMOUNT OF COMPENSATION. 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. FINAL COMPENSATION ADJUSTMENTS ARE APPROVED BY THE BOARD. 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 San Francisco, 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 III - Org Mission {Continued} MISSION STATEMENT: KRONOS EXISTS TO CREATE, PERFORM, AND PROMOTE MUSIC FROM A GLOBAL PERSPECTIVE THAT RESPONDS TO THE WORLD WE SHARE AND EXPANDS THE UNDERSTANDING OF MUSICS ROLE AS A POWERFUL FORCE IN SOCIETY. KPAA ACHIEVES ITS MISSION THROUGH A WIDE VARIETY OF PROGRAMMATIC INITIATIVES, INCLUDING COMMISSIONING, PERFORMING, PRESENTING, RECORDING, PUBLISHING, ARCHIVING, TEACHING, MENTORING, AND ENCOURAGING THE NEXT GENERATION OF ARTISTS AND AUDIENCES.