2024-01-24T05:19:06-08:00 2023-06-30 680260103 REGALIA & ASSOCIATES CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2022-07-01 942848318 Philharmonia Baroque Orchestra & Chorale PHIL 4152521288 414 Mason Street 400 San Francisco CA 94102 Charlotte Gaylord Treasurer 4152521288 2024-01-24 true Courtney Beck 999009999 true Douglas W Regalia P00186389 9253140390 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Doug Tanner 414 Mason Street 400 San Francisco CA 94102 2231016 false X www.philharmonia.org X 1981 CA Philharmonia Baroque Orchestra and Chorales mission is to present audiences throughout the world with historically- informed performances of music from the Baroque, Classical, and Early Romantic periods, as well as new music, using period instruments and vocal (cont next page) 18 18 142 128 0 3748499 1250233 886292 645492 136472 83776 53424 165220 4824687 2144721 0 0 2128664 2130758 0 312271 3168335 3143505 5296999 5274263 -472312 -3129542 8005058 5260038 998960 747934 7006098 4512104 X See Mission Statement starting on page 1 and continuing on Schedule O false false 3919905 645492 Performances: In the Bay area, the Orchestra and performed a series of six subscription concert sets (24 separate concerts), three staged performances with American Modern Opera Company, three gala performances of B Minor Mass, two Jews & Music (JAM) events, one PBO SESSIONS event, and thereby entertained an audience of about 14,000 music lovers.Touring: The Orchestra performed three additional concerts on tour: a tour in July to the Caramoor Summer Music Festival (New York) and to Naumburg Orchestral Concerts (New York), and a side-by-side workshop with Juilliards Historical Performance program which culminated in a performance at Alice Tully Hall (New York). Attendance at these concerts is estimated at 3,200. 291473 Promotion and MarketingPromotion and Marketing expenses included the expense of marketing the organization's subscription season and the patron management expenses of communicating with subscribers regarding ongoing events, performances, and programmatic activities. 79892 Education A two-year OneSchool Partnership between PBO and Mission High School was launched to augment this schools music programs by sharing, creating, and performing classical music with students. The SFUSD Board of Education approved the MOU and a bilingual member of the Philharmonia Chorale has been hired by the district to staff the program. Twenty-nine classes were served in 2022. In-school programs elsewhere were curtailed due to COVID restrictions. Young Artist Training Programs included two free public masterclasses at the San Francisco Conservatory of Music by Shunske Sato, violin, in person and live streamed, and by William Skeen, cello. An educational partnership with Juilliard415 in January included a side-by-side (Continued on Schedule O) 6935 1975 4298205 true true false false false false false false false true true true false true true true true true 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 true false false false true 66 0 true 142 true false false false false false false false 0 false false false false false false false X 18 18 false false false false false false false true true false false true true true true true true true true false CA X X X Paul Swatek 4152521288 414 Mason Street Suite 400 San Francisco CA 94102 Paul Swatek Dir of Finance 40.00 0.00 X 91800 0 0 Doug Tanner President 8.00 0.00 X X 0 0 0 Charlotte Gaylord Treasurer 1.00 0.00 X X 0 0 0 Mark Perry Vice President 1.00 0.00 X X 0 0 0 David Gross Secretary 1.00 0.00 X X 0 0 0 Nicolas Elsishans Vice President 3.00 0.00 X X 0 0 0 Didier LeGall Vice President 1.00 0.00 X X 0 0 0 Martin Cohn Director 1.00 0.00 X 0 0 0 Marie Bertillion Collins Director 1.00 0.00 X 0 0 0 Paul Garrison Director 1.00 0.00 X 0 0 0 Kay Sprinkel Grace Director 1.00 0.00 X 0 0 0 Peter Hibbard Director 1.00 0.00 X 0 0 0 Anne Katz Director 1.00 0.00 X 0 0 0 David Low Director 1.00 0.00 X 0 0 0 Michael Marmor Director 1.00 0.00 X 0 0 0 Fred Matteson Director 1.00 0.00 X 0 0 0 Rebecca Moyle Director 1.00 0.00 X 0 0 0 Paul Sugarman Director 1.00 0.00 X 0 0 0 Candace Zander Kahn Director 1.00 0.00 X 0 0 0 Courtney Beck Exec Director 40.00 0.00 X 0 0 0 91800 0 false false false Richard Egarr 414 Mason Street Suite 400 San Francisco CA 94102 Music Director 0 247600 245000 757633 91203 1250233 Performance ticket sales 711130 597031 597031 Tours & contract revenue 711130 48461 48461 645492 83776 83776 0 6448 6448 0 0 12750 247600 79580 -66830 -66830 0 1975 6715 -4740 -4740 Other Income 711130 230342 230342 230342 2144721 877542 16946 0 0 0 0 91800 73177 8717 9906 0 1690898 1347875 160561 182462 103495 82499 9828 11168 94184 75078 8943 10163 150381 119874 14280 16227 0 46946 46946 101094 101094 0 0 0 211753 134434 69984 7335 27043 27043 158947 94743 54338 9866 0 0 219818 167633 29165 23020 894738 871770 6790 16178 0 0 0 0 2703 2703 25579 13168 10589 1822 Guest conductor and artists 563727 561027 700 2000 Production costs 253724 247139 6585 Music and Chorale Directors 224241 224241 General expenses 176158 111153 57677 7328 237034 147351 81472 8211 5274263 4298205 663787 312271 399318 315427 0 388188 355256 0 0 0 0 16640 9926 357483 144677 50345 49265 3783 1080 0 6217405 3909947 0 0 622241 523725 8005058 5260038 128913 159164 397810 198119 472237 390651 998960 747934 X 898303 273544 6107795 4238560 7006098 4512104 8005058 5260038 X -3129542 640466 -4918 X X false true X true false X 3968477 3711654 1568778 3748499 1250233 14247641 1302430 986495 205935 1117353 666665 4278878 0 0 0 5270907 4698149 1774713 4865852 1916898 18526519 423231 380471 472190 552391 536500 2364783 1139334 2436031 732195 1969594 112981 6390135 1562565 2816502 1204385 2521985 649481 8754918 9771601 60250 121804 68545 136472 83776 470847 0 60250 121804 68545 136472 83776 470847 0 0 5331157 4819953 1843258 5002324 2000674 18997366 0.51440 0.49610 0.02480 0.02000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3519672 3519672 4169411 1000 -509109 141630 3519672 3345112 4999 947265 127965 4169411 3211001 5000 249729 120618 3345112 3053411 40355 216599 99364 3211001 false false false 12035 11085 950 38310 38180 130 1080 3909947 Beneficial interest in life annuities 49792 Cash surrender value of life insurance 116034 Right of use - premises 357899 523725 Lease payable 390651 390651 X 2231038 170093 170093 2060945 83776 83776 2144721 5282326 8063 8063 5274263 5274263 Part V, Line 4: Intended uses of the endowment fund. All of the endowment funds classified as net assets with donor restrictions - perpetual in nature (previously "permanently restricted net assets") represent donor contributions which are subject to restrictions of gift instruments requiring that the principal balances be maintained in perpetuity. By law, Philharmonia is permitted to transfer all interest and realized/unrealized gains to net assets without donor restrictions (previously "unrestricted net assets") Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, Philharmonia is required to report information regarding its exposure to various tax positions taken by Philharmonia 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 Philharmonia has adequately evaluated its current tax positions and has concluded that as of June 30, 2023 Philharmonia does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.Philharmonia 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 Philharmonia continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Philharmonia may periodically receive unrelated business income (such as program advertising income) requiring Philharmonia to file separate tax returns under federal and state statutes. When such conditions exist, Philharmonia calculates and accrues the applicable taxes. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Endowment income appropriated $168296 Change in value of life annuities (CRT) $-5783 Change in present value of long-term rec $865 Cost of merchandise sales $6715 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Investment interest and dividends $83776 Part XII, Line 2d: Other expenses and losses per audited F/S Cost of merchandise sales $6715 Expenses from PBO Trust $1348 X X X X X X X false Gala/Auction 260350 247600 12750 1150 57623 20807 260350 247600 12750 1150 57623 20807 79580 -66830 X 4 91203 FMV false false false Form 990, Part III, Line 4d OTHER PROGRAM SERVICES 4: BroadcastsPhilharmonia Baroque Orchestra is featured in a monthly local one-hour radio program broadcast on KDFC. OTHER PROGRAM SERVICES 5: Education (continued from Form 990 Page 2)rehearsal and performance in New Yorks Alice Tully Hall under Richard Egarrs direction. Three Community Events Mixing it up Vocally, Bach in Bengal and RAD Baroque Dance and Community Jam Session served at least 683 participants.Three Adult Education Programs, included William Skeens Settling the Scores; the Musically Mostly Pesach" string quintet; and the Boccherini Meets Zappa trio sonata program served 180 while presenting demonstrations and small ensembles. Send in the Clowns was added to the Up on the Downbeat baroque dance series. Bach in Bengal is a new collaboration with Mosaic America, Ali Akbar Khan Foundation, and San Francisco Conservatory of Music, presenting four new compositions by sitarist Arjun Verma. In two days of performances and activities at Mission High School in San Francisco, 90 were served. The Student Access Initiative welcomed 55 students and faculty from public schools to experience PBO performances free of charge. Pre-Concert Lectures served subscription audiences. The Music With You Program offered individualized instruction virtually with PBO musicians to students of all ability levels on a private basis. [35 students since 2020]. 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 by virtue of Questionnaires distributed to and then received from board members each year. ALL PERSONNEL AND 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. Form 990, Part XI, Line 9 Change in cash surrender value of life insurance = -$5783 Form 990, Part XI, Line 9 Change in present value of long-term receivables = $865 Form 990, Part XI, Line 9 Change in value of charitable remainder trust = -$0 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. 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. Mission Of Philharmonia Baroque Orchestra & Chorale (continued from Form 990 Page 2)techniques that capture the style, spirit, and distinctive sound of those times. We share our music through live performances and recordings, and actively reach new audiences through our educational offerings and training programs for the next generation of musicians. PBO Period Instrument Trust 414 Mason Street Suite 400 San Francisco CA 94102 326056774 Owning Musical Instruments CA 501(c)(3) Type I Philharmonia Baroque Orchestra false false false false false false false false false false false false false false true true false false false false PBO and Period Instrument Trust Philharmonia Baroque Orchestra & Chorale was established as a California nonprofit corporation in 1981. The Philharmonia Baroque Period Instrument Trust (the Trust) was established as a separate California nonprofit in 2006. The combined organization, PBO, is the Bay Areas leading independent presenter of period orchestra and choral work.