2023-10-13T14:40:05-07:00 2022-12-31 680260103 REGALIA & ASSOCIATES CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2022-01-01 942243418 Blue Bear School of Music BLUE 4156733600 2 Marina Blvd Bldg D San Francisco CA 94123 Steve Savage PhD Executive Director 4156733600 2023-10-13 true Steve Savage 999009999 true Douglas W Regalia P00186389 9253140390 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Steve Savage PhD 2 Marina Blvd Bldg D San Francisco CA 94123 1452884 false X www.bluebearmusic.org X 1985 CA Blue Bear School of Musics nonprofit mission is to provide superior quality and affordable popular music education to aspiring musicians of all ages and skill levels within a supportive and encouraging community. 16 15 67 10 0 607571 510097 815596 898753 175 1056 64692 23683 1488034 1433589 4146 3641 0 920612 1129640 0 225678 298446 348518 1223204 1481799 264830 -48210 1247328 1214469 337836 339392 909492 875077 At Blue Bear, we believe music nourishes, inspires and connects us; we are dedicated to providing opportunities for everyone to learn and play music. false false 474170 900666 Outreach programs: Afterschool and community center programs for kids to introduce them to basic musical concepts within the context of music they are familiar with. 396222 Music Lessons: Blue Bear offers Private instruction in musical instruments and voice to help the student achieve their musical goals.Music Classes: Group instruction in musical instruments and voice to help the students achieve their musical goals.Little Bears programs: Programs for kids 4 months to 5 years to engage them in fun musical activities along with their parent or caregiver. 51924 Music Workshops: Group ensemble instruction in musical instruments and voice to help the student achieve their musical goals. 922316 true true false false false false false false false false true false false true true true false false true false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 9 0 true 67 true false false false false false false 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 Steve Savage 4156733600 2 Marina Blvd Bldg D San Francisco CA 94123 Steve Savage PhD President & ED 40.00 0.00 X X 103188 0 0 Janak Ramachandran Trustee 20.00 0.00 X 18936 0 0 Bonnie Hayes Trustee 10.00 0.00 X 12900 0 0 Tom OConnell Board Chair 4.00 0.00 X X 0 0 0 Ariel Sutro Vice Chair 2.00 0.00 X X 0 0 0 Wyeth Coulter Treasurer 2.00 0.00 X X 0 0 0 Claire Cochran Trustee 1.00 0.00 X 0 0 0 Nicole Yarbrough Trustee 1.00 0.00 X 0 0 0 Tracy Hawkins Trustee 1.00 0.00 X 0 0 0 Alison Murdock Trustee 1.00 0.00 X 0 0 0 Jim Peterson Trustee 1.00 0.00 X 0 0 0 Renee Richardson Trustee 1.00 0.00 X 0 0 0 Jay Shah Trustee 1.00 0.00 X 0 0 0 Richard Strauss Trustee 1.00 0.00 X 0 0 0 Paul Winston Trustee 1.00 0.00 X 0 0 0 Jake Randall Trustee 1.00 0.00 X 0 0 0 135024 1 false false false 0 510097 510097 Facilities rental income 611600 6435 6435 Fee for Service Revenue 611600 92632 92632 Tuition Revenue 611600 799686 799686 898753 1056 1056 0 0 0 0 38082 16312 21770 0 4896 2983 1913 1913 0 1433589 900666 1056 0 3641 3641 0 0 103188 5159 51594 46435 0 872259 706872 100518 64869 0 50808 24079 15931 10798 103385 42116 42377 18892 0 0 51125 51125 0 0 0 24298 4433 10412 9453 15229 15229 12871 2636 3070 7165 7223 3382 2324 1517 0 122645 70516 31729 20400 4538 1541 2379 618 0 0 0 0 12784 7845 2990 1949 16072 6435 6748 2889 Bank and credit card fees 21082 9361 6473 5248 Program expenses 20972 7855 1478 11639 Consulting and contractors 20967 2557 18410 Dues and fees 18712 8659 4657 5396 0 1481799 922316 333805 225678 87646 101716 854780 815281 0 72920 63985 0 0 0 0 17394 11165 258557 195042 26299 63515 0 0 0 0 188289 158807 1247328 1214469 6622 11632 71236 91406 259978 236354 337836 339392 X 514749 707872 394743 167205 909492 875077 1247328 1214469 -48210 13795 X true X false true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 139098 89312 49786 77144 64464 12680 42315 41266 1049 63515 Deposits 5700 Operating lease - Right of Use Asset 153107 158807 Accrued liabilities 51845 Operating lease liability 184509 236354 X 1565384 13795 102346 19295 135436 1429948 3641 3641 1433589 1599799 102346 19295 121641 1478158 3641 3641 1481799 Part X : FIN48 Footnote Financial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, Blue Bear is required to report information regarding its exposure to various tax positions taken by Blue Bear 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 Blue Bear has adequately evaluated its current tax positions and has concluded that as of December 31, 2022, Blue Bear does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.Blue Bear 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 Blue Bear continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Blue Bear may periodically receive unrelated business income (such as sublease rental income) requiring Blue Bear to file separate tax returns under federal and state statutes. If such conditions were to exist, Blue Bear would calculate and accrue the applicable taxes. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Special Events Expenses $16312 Merchandise expense $2983 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Scholarships Awarded $3641 Part XII, Line 2d: Other expenses and losses per audited F/S Fundraising Exp $16312 Merchandise expense $2983 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Scholarships awarded $3641 true true true true true true true false false false false false false false false false false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized Application materials include non-discriminatory statements. In addition, The School's website (www.bluebearmusic.org), our employment data, our brochures, our handbooks and all of our solicitations welcome diverse applicants from all social/religious/economic/etc. backgrounds. Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race X X X X X X false Events 38082 38082 16312 38082 38082 16312 16312 21770 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. 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 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 our website and to www.guidestar.org (where they are available for viewing as electronic copies) and are also available by request from the organization's office.