2026-06-09T17:00:28-07:00 2025-07-31 680260103 REGALIA BERGER & BERGER CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2024-08-01 942600147 San Francisco Performances Inc SANF 4153986449 500 Sutter Street 710 San Francisco CA 94102 Melanie Smith President 4153986449 2026-06-09 true true Douglas W Regalia P00186389 9253140390 2024 2025-03-06 01:10:19Z Melanie Smith 500 Sutter Street 710 San Francisco CA 94102 3848345 false X www.sfperformances.org X 1979 CA Founded as a California nonprofit corporation in 1979, San Francisco Performances, Inc. (S.F. Performances) is the Bay Area's leading independent presenter of chamber music, vocal and instrumental recitals, jazz and contemporary dance. 16 15 14 27 0 950306 1114572 412670 506554 156683 1320037 -50164 -62979 1469495 2878184 0 0 1046756 1069059 4058 0 295635 1365046 1388866 2415860 2457925 -946365 420259 7651369 7247288 1548146 1424981 6103223 5822307 SFP presents internationally acclaimed and emerging performing artists, introduces innovative programs, and builds new and diversified audiences for the arts through education and outreach activities. false false 1880122 510676 mainstage performances and education programs---------------------------------------------San Francisco Performances has grown from a first season in 198081 of seven performances to its current season of over 200 memorable performances and programs by some of the world's most exceptional artists.San Francisco Performances has led the way in presenting todays great artists in solo recitals, most often in the intimate acoustics of Herbst Theatre, giving audiences the up-close and personal experience for which we are well known.Artists whom San Francisco Performances has introduced in San Francisco recital debuts include cellist Yo-Yo Ma, violinist Anne-Sophie Mutter, pianists Evgeny Kissin, Andrs Schiff, Mitsuko Uchida and Ivo Pogorelich, soprano Dawn Upshaw,violinist Gidon Kremer, violist Yuri Bashmet, and bassist Edgar Meyer, to name just a few. Important San Francisco debuts in dance include the Paul Taylor Dance Company, Ballet Preljocaj from France, Sweden's Cullberg Ballet and Batsheva from Israel.The unique multi-year Artists-in-Residence programs sustain an ongoing presence in various Bay Area communities. The Alexander String Quartet -for nearly three decades our String Quartet-in-Residence in association with San Francisco State University -established innovative chamber music studies for high school students and created an inspiring Saturday morning series with lectures by Robert Greenberg for adults. FOR NEARLY TWO DECADES, RESIDENT ARTIST PROGRAMS IN JAZZ, GUITAR, DANCE, VOCAL, ANDMUSIC COMPOSITION CONTINUE AND THRIVE WITH EDUCATION PROGRAMS FOR PUBLIC SCHOOL STUDENTS, FAMILIES, AND ADULTS.In 35 years we have presented hundreds of acclaimed and emerging touring artists in classical chamber music and recitals, contemporary dance and jazz to complement the Bay Areas own live performing arts. 1880122 true true false false false false false false false true true false false true true true true false false false false false false false true false false false false true false false false false false false false false false false false false false false false false false true 26 0 true 14 true false false false false false true true false 0 false false false false false false false X 16 15 false false false false false false false true true false false true true true true true true true true false CA X X X Melanie Smith 4153986449 500 Sutter Street 710 San Francisco CA 94102 Melanie Smith President 40.00 0.00 X X 146808 0 17090 Michele Casau Development Dir 40.00 0.00 104400 0 5926 Christian Jessen Finance Dir 40.00 0.00 X 8983 0 10243 Neil H O'Donnell Board Chair 4.00 0.00 X X 0 0 0 Jeanne Newman Vice Chair/Sec. 4.00 0.00 X X 0 0 0 Berit Muh Treasurer 4.00 0.00 X X 0 0 0 Henry Klyce Trustee 2.00 0.00 X 0 0 0 Robert Dell Trustee 2.00 0.00 X 0 0 0 Richard L Caplin MD Trustee 2.00 0.00 X 0 0 0 Christine E Cullens Trustee 2.00 0.00 X 0 0 0 Jeffrey Douglass Trustee 2.00 0.00 X 0 0 0 Robert Goodman Trustee 2.00 0.00 X 0 0 0 Jason Laskey Trustee 2.00 0.00 X 0 0 0 Patrick R McCabe Trustee 2.00 0.00 X 0 0 0 Silvie Jensen Trustee 2.00 0.00 X 0 0 0 Jake Heggie Trustee 2.00 0.00 X 0 0 0 Nicholas Phan Trustee 2.00 0.00 X 0 0 0 Camilla Smith Trustee 2.00 0.00 X 0 0 0 260191 33259 2 false true false 0 135119 117026 862427 3794 1114572 Ticket sales 711190 506554 506554 506554 149049 149049 0 0 0 2057398 886410 1170988 1170988 1170988 16650 135119 83751 -67101 0 0 Handling Fees 711190 4122 4122 4122 2878184 510676 1320037 0 0 0 0 205500 105000 85500 15000 0 704434 463062 59229 182143 0 87091 58486 16525 12080 72034 44970 11457 15607 0 0 35938 35938 0 0 0 5372 5372 145607 145607 38091 23779 6059 8253 9566 5973 1521 2072 0 129225 80674 20554 27997 2265 1414 360 491 0 0 26800 26800 0 5107 3658 179 1270 7276 5700 1022 554 Artist fees and expenses 541576 541576 Theater and production 283273 283273 Database installation/maint 67828 48590 2375 16863 Residencies/Education 65333 65333 25609 3027 9277 13305 2457925 1880122 282168 295635 376867 376426 504922 1618877 21174 132626 0 0 0 0 0 102773 71894 224819 219217 3922 5602 6148099 4654378 0 0 0 493612 387485 7651369 7247288 177062 160593 261919 251083 622547 629189 486618 384116 1548146 1424981 X 623359 754052 5479864 5068255 6103223 5822307 7651369 7247288 420259 -701175 X X false true X true false X 1529263 1789725 1703039 950306 1114572 7086905 62714 539189 570562 440606 527326 2140397 0 0 0 1591977 2328914 2273601 1390912 1641898 9227302 343338 320500 275525 300635 343330 1583328 493920 670291 323945 327096 316364 2131616 837258 990791 599470 627731 659694 3714944 5512358 104671 129144 127515 156683 149049 667062 0 104671 129144 127515 156683 149049 667062 0 0 1696648 2458058 2401116 1547595 1790947 9894364 0.55710 0.61370 0.06740 0.06250 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6172087 591861 897500 5866448 5898093 823994 550000 6172087 5827432 474381 403720 5898093 6629562 153560 -566771 388919 5827432 5708083 190000 1133435 401956 6629562 0.16000 0.84000 false false false 224819 219217 5602 5602 Deposits 10821 Operating right of use asset - premises 376664 387485 Operating lease payable current 109692 Operating lease payable noncurrent 274424 384116 X 2260760 -701175 83751 -617424 2878184 2878184 2541676 83751 83751 2457925 2457925 Part V, Line 4: Intended uses of the endowment fund. S.F. Performances established an ongoing Endowment Campaign (as a component of its permanently restricted net assets) for the purpose of attracting donations for one of its four funds: (1) The Arts Education Fund supporting programs in the schools and community, (2) The Presentations Fund supporting memorable performances by the world's greatest artists, (3) The Future of the Arts Fund supporting the development and presentation of new work and (4) The Discretionary Fund providing a pool of unrestricted income for the organization. Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, S.F. Performances is required to report information regarding its exposure to various tax positions taken by S.F. Performances 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 S.F. Performances has adequately evaluated its current tax positions and has concluded that as of July 31, 2025, S.F. Performances does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.S.F. Performances 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 S.F. Performances continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. S.F. Performances may periodically receive unrelated business income (such as program advertising income) requiring S.F. Performances to file separate tax returns under federal and state statutes. Under such conditions, S.F. Performances calculates and accrues the applicable taxes. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Gala expenses on Schedule G $83751 Part XII, Line 2d: Other expenses and losses per audited F/S Gala expenses on Schedule G $83751 X X X X X X X false Gala Benefit 151769 135119 16650 5528 47571 5600 25052 151769 135119 16650 5528 47571 5600 25052 83751 -67101 X X X X false false false false false false false false false Melanie Smith President 146808 17090 163898 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 executive committee includes the officers of the board and committee chairs. Form 990, Part VI, Section B, Line 11b FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS THEN REVIEWED BYTHE ORGANIZATION'S MANAGEMENT, AT LEAST ONE MEMBER OF THE BOARD OF TRUSTEES, AND THE EXECUTIVE DIRECTOR. 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 TRUSTEES REVIEW ALL POTENTIAL CONFLICTS OF INTEREST PERIODICALLY. THE EXECUTIVE DIRECTOR 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 TRUSTEES 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 KEY 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 San Francisco, California. Form 990, Part VI, Section C, Line 19 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 the documents are AVAILABLE FOR VIEWING AS ELECTRONIC COPIES) AND ARE ALSO AVAILABLE BY REQUEST FROM THE ORGANIZATION'S OFFICE IN SAN FRANCISCO, CALIFORNIA. Form 990, Part XII, Line 1 Under the California Nonprofit Integrity Act, an exempt organization with annual revenue of $2 million or more is required to have an Audit Committee to select an audit Firm, review the audit, and approve the audit of its annual financial statements. The audited financial statements are prepared by a qualified and licensed independent audit firm. The audit report is reviewed and approved by the organization's management and the Board of Directors.