2025-05-15T10:00:51-07:00 2024-06-30 680260103 REGALIA & ASSOCIATES CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2023-07-01 943081554 EAST BAY PERFORMING ARTS dba OAKLAND SYMPHONY EAST 5104440801 1440 Broadway 405 OAKLAND CA 94612 Don Rigler Treasurer 9724675017 2025-05-15 true true Rachel Berger P03276517 9253140390 2023 2025-03-06 01:10:19Z Don Rigler 1440 Broadway 405 OAKLAND CA 94612 4338686 false X www.OAKLANDSYMPHONY.ORG X 1988 CA The Oakland Symphony, Youth Orchestra and Chorus bring 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 (continued on Page 2 Line 1) 27 25 317 75 0 2368768 3426699 736926 703976 242395 208011 0 3348089 4338686 19200 12000 0 1843769 1770055 0 491937 1856819 2177482 3719788 3959537 -371699 379149 3676107 5195520 427595 1395217 3248512 3800303 (continued from previous page) perpetuation of the performing arts. Additional information is provided in Schedule O. false false 1685178 508394 THE SYMPHONY BRINGS TOGETHER THE TALENTS AND RESOURCES OF DIVERSE ARTISTIC GROUPS IN THE COMMUNITY IN COLLABORATIVE PERFORMANCES, JOINING TOGETHER TO PROMOTE A LIVELY ARTS ENVIRONMENT TO SERVE A WIDE RANGE OF AUDIENCES.COMMUNITY SERVICE --THE SYMPHONY SERVES A COMMUNITY WITH A RICH MIX OF CULTURAL, RACIAL AND ECONOMIC GROUPS AND IS AN IMPORTANT VITAL FORCE IN OAKLAND AND THE EAST BAY, CONTRIBUTING TO THE CREATIVITY AND CULTURAL DIVERSITY OF THE COMMUNITY. IT PROVIDES A FORUM FOR COMMUNITY INVOLVEMENT AND NURTURES AN ATMOSPHERE OF UNDERSTANDING AND CREATIVITY, MAKING MUSIC NOT ONLY RELEVANT, BUT ESSENTIAL TO OUR SOCIETY. 1010510 195582 EDUCATION AND OUTREACHUnder the legacy of Maestro Morgan, Oakland Symphony reaches over 75,000 adults and students each year, with significant resources dedicated to education and outreach. These programs include acclaimed education programs collectively known as MUSE (Music for excellence), comprised of young people's concerts, orchestra ensembles, in-school music lessons and mentoring, and regular school visits by musicians. Oakland Symphony Youth Orchestra performs 4 concerts each season and practices weekly, Bridge program provides private lessons for students advancing from MUSE orchestra to YouthOrchestra. The Symphony's various education programs serve over 21,000 young people each year. Symphonic performances and artistic collaborationsIn fostering development of the performing arts, Oakland Symphony collaborates with other arts organizations and showcases new American works and young artists. The Symphony has partnered with several organizations and performers to create a commissioning and performance program for new works by American composers. 2695688 true true false false false false false false false true true true false false true true true false false false false false false false false false false false true true false false false false false false false false true false false false false false false false false true 75 0 true 317 true false false false false false false false 0 false false false false false false false X 27 25 false false false false false false false true true false false true true true true true true true true false CA X X Don Rigler 5104440801 1440 Broadway Suite 405 OAKLAND CA 94612 Mieko Hatano CEO 40.00 0.00 X 159500 0 0 Bette Epstein Chair 3.00 0.00 X X 0 0 0 Christopher Dann Vice Chair 3.00 0.00 X X 0 0 0 Paul Garrison Vice Chair 8.00 0.00 X X 0 0 0 Don Rigler Treasurer 10.00 0.00 X X 0 0 0 Monique Stevenson Secretary 3.00 0.00 X X 0 0 0 Alex Camphouse Players Committ 2.00 0.00 X 0 0 0 Carla Picchi Players Committ 2.00 0.00 X 0 0 0 Dan Ashley Director 2.00 0.00 X 0 0 0 Bruce Ericson Vice Chair 2.00 0.00 X 0 0 0 Carol Henri Director 2.00 0.00 X 0 0 0 Dina Bartello Director 2.00 0.00 X 0 0 0 James Bell Director 2.00 0.00 X 0 0 0 Harry Howe Director 2.00 0.00 X 0 0 0 Kev Choice Director 2.00 0.00 X 0 0 0 Donna M Williams Director 2.00 0.00 X 0 0 0 Morris Chubb Director 2.00 0.00 X 0 0 0 Charles Crane Director 2.00 0.00 X 0 0 0 Joseph Frank Sr Director 2.00 0.00 X 0 0 0 Alexandra Moore Director 2.00 0.00 X 0 0 0 Jim Hasler Director 2.00 0.00 X 0 0 0 Robert Kidd Director 2.00 0.00 X 0 0 0 Ed Long Director 2.00 0.00 X 0 0 0 Diane Lang Director 2.00 0.00 X 0 0 0 Chadwick Spell Director 2.00 0.00 X 0 0 0 Anne Cademenos Director 2.00 0.00 X 0 0 0 Kendrick Armstrong Music Director 40.00 0.00 X 0 0 0 159500 1 false true false 0 1318585 2108114 174794 3426699 Membership Fees 711130 21700 21700 Other program 711130 65082 65082 Ticket Sales 711130 508394 508394 Youth Orchestra Tuition 711130 108800 108800 703976 208011 208011 0 0 0 0 0 0 0 0 4338686 703976 208011 0 12000 12000 0 0 159500 63800 63800 31900 0 1368683 1132839 140130 95714 66751 66751 59834 4620 55214 115287 89533 13845 11909 0 0 137314 137314 0 0 4751 4751 360678 78500 94505 187673 47039 46744 295 78423 23079 47890 7454 0 0 128173 128173 74741 60386 12283 2072 0 0 0 0 3366 1302 2064 19314 19314 Concert Production Costs 650709 643446 1509 5754 Artist Commission Fees 367569 297136 5139 65294 Interest and Bank Charges 77805 14511 63294 Printing and Publications 66671 52878 828 12965 160929 108163 37073 15693 3959537 2695688 771912 491937 -1362 48997 175580 1241100 477602 395908 0 0 0 0 0 139650 47680 218938 211204 9743 7734 0 2948842 3364661 0 0 7746 7746 3676107 5195520 128410 92045 189225 197224 109960 1105948 427595 1395217 X 180689 -103805 3067823 3904108 3248512 3800303 3676107 5195520 X 379149 150841 21801 X X false true X true false X 1851613 1595748 4679593 2368768 3426699 13922421 0 0 1851613 1595748 4679593 2368768 3426699 13922421 2005109 11917312 147710 60366 112080 242395 208011 770562 0 0 14692983 3267049 0.81110 0.82750 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2948842 600000 354100 -538282 3364661 2449096 100000 242395 157351 2948842 2228815 468555 -248274 2449096 1956090 373688 -106205 5242 2228815 2263822 106463 -102335 -311860 1956090 false false false 218938 211204 7734 7734 3364661 Accrued payroll liabilities 105947 Refundable Advance 1000000 Rounding 1 1105948 X 4494577 150841 21801 172642 4321935 4751 12000 16751 4338686 3942786 3942786 4751 12000 16751 3959537 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. Part X : FIN48 Footnote Income Taxes Oakland Symphony is organized as a 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. Oakland Symphony is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. Oakland Symphony 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, 2024. Oakland 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. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that Oakland Symphony continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Change in discount on multi-year pledges $21801 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Scholarships $12000 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Scholarships $12000 false 0 0 false false false false false false false false false Mieko Hatano CEO 159500 159500 X 7 174794 FMV false false 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 Board. Form 990, Part VI, Section B, Line 11b FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. This form is then reviewed by the organization's treasurer, who then discusses the contents of the return with the outside tax professional. 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 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, 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 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. Form 990, Part XI, Line 9 Change in discount on multi-year pledges = $21801 Form 990, Part XII, Line 2c 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. Organization's Missions THE OAKLAND SYMPHONY AIMS TO MAKE CLASSICAL MUSIC ACCESSIBLE, PARTICULARLY TO THOSE INVIDVIDUALS IN THE COMMUNITY WHO MIGHT OTHERWISE NEVER HEAR LIVE SYMPHONIC MUSIC. OAKLAND SYMPHONY HAS GAINED REGIONAL AND NATIONAL RECOGNITION FOR ITS UNIQUE CONVERGENCE OF ARTISTIC EXCELLENCE AND COMMUNITY SERVICE. THE ORGANIZATION IS COMPRISED OF OAKLAND SYMPHONY, OAKLAND SYMPHONY YOUTH ORCHESTRA AND OAKLAND SYMPHONY CHORUS.MISSION OF OAKLAND SYMPHONY:1) TO PRESENT LIVE SYMPHONIC AND COLLABORATIVE ARTISTIC PERFORMANCES TO DIVERSE AUDIENCES IN OAKLAND AND EAST BAY COMMUNITIES.2) TO SERVE THE COMMUNITY BY OFFERING EDUCATION, PERFORMANCES AND OUTREACH TO SCHOOLS AND COMMUNITY, INTRODUCING NEW AUDIENCES OF ADULTS AND CHILDREN TO CLASSICAL MUSIC.3) TO PROMOTE THE FUTURE OF SYMPHONIC MUSIC THROUGH COMMISSION AND PERFORMANCE OF NEW WORKS BY AMERICAN COMPOSERS.4) TO PROVIDE LEADERSHIP IN THE COMMUNITY BY FOSTERING UNITY AND COLLABORATION AMONG EAST BAY ARTS ORGANIZATIONS.MISSION OF OAKLAND SYMPHONY YOUTH ORCHESTRA:THE YOUTH ORCHESTRA IS RECOGNIZED AS AN IMPORTANT BAY AREA MUSICAL ORGANIZATION, COMPRISED OF TALENTED MUSIC STUDENTS OF AGES 12 TO 22 FROM THROUGHOUT THE BAY AREA. THE ORCHESTRA MAINTAINS A COMMITMENT TO CULTURAL EXCHANGE AND HAS TOURED EXTENSIVELY THROUGHOUT THE WORLD.MISSION OF OAKLAND SYMPHONY CHORUS:THE CHORUS OF VOLUNTEER SINGERS ENRICHES THE COMMUNITY THROUGH HIGH QUALITY MUSICAL PERFORMANCES AND EDUCATIONAL WORKSHOPS THAT RAISE UNDERSTANDING AND APPRECIATION OF CHORAL MUSIC, WHILE PROVIDING OPPORTUNITIES FOR PEOPLE WHO LOVE TO SING. Statement Note 1 Investments-----------Investments consist of the following at June 30, 2014 and 2013: 2014 2013 ---------- ----------Cash and cash equivalents $ 192,310 $ 120,851Certificates of deposit 402,695 399,855Corporate debt securities 382,125 369,340Corporate equity securities 1,163,821 957,370 ---------- ----------Totals $2,140,951 $1,847,416 ---------- ----------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.Property and Equipment----------------------Property and equipment consist of the following at June 30, 2014 and 2013: 2014 2013 --------- ---------Office equipment $ 143,044 $ 143,044Orchestra equipment 58,813 54,828Leasehold improvements 4,623 4,623Less: accumulated depreciation (108,330) (89,874) --------- ---------Property and equipment, net $ 100,884 $ 112,621 --------- ---------Depreciation expense amounted to $18,456 and $18,148 for the years ended June 30, 2014 and 2013, respectively. During the year ended June 30, 2013, the Symphony disposed of partially depreciated equipment with original cost basis of $495. There were no disposals during the year ended June 30, 2014.