2024-06-09T19:57:46-07:00 2023-07-31 680260103 REGALIA & ASSOCIATES CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2022-08-01 943024038 CALIFORNIA SYMPHONY ORCHESTRA INC CALI 9252802490 100 Pringle Ave 540 Walnut Creek CA 94596 Barbara Hodgkinson President 9252802490 2024-06-09 true Barbara Hodgkinson 999009999 true Douglas W Regalia P00186389 9253140390 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Barbara Hodgkinson 100 Pringle Ave 540 Walnut Creek CA 94596 2324772 false X www.californiasymphony.org X 1986 CA the critically acclaimed Symphony's mission is To enhance and educate the community by performing at the highest artistic standard as one of the nation's top regional orchestras, and garner transformational change through our music education program. 17 17 247 25 0 873359 2013704 173253 208798 1144 3000 -21721 1186 1026035 2226688 0 0 1014853 1220483 0 36629 509905 577956 1524758 1798439 -498723 428249 311998 456844 453841 182967 -141843 273877 Since its inception in 1986, the Symphony has included a work by an American composer and featured world-renowned guest artists on many of its programs. false false 817553 208798 Concerts and ProductionThe California Symphony is the resident professional orchestra of the Dean Lesher Regional Center for the Arts in Walnut Creek, California and regularly performs to capacity audiences in the Hofmann Theatre. During a typical season the Symphony serves an audience of more than 33,000 individuals, and thousands more hear the orchestra through Classical 102.1 KDFC radio broadcasts. The Symphony also performs at other locations within the greater San Francisco Bay Area. 91902 Cost of DevelopmentSupport from corporations and businesses provides essential funding for the California Symphony, enabling us to sustain our tradition of musical creativity and excellence. In return, the Symphony is able to keep ticket prices accessible to the public, support education and outreach programs and enhance the region's quality of life.The California Symphony's supporters and audience make up a highly sophisticated and desirable demographic. We offer our corporate sponsors a unique opportunity to achieve heightened visibility with many of these important business and community leaders through advertising, public relations and promotions. 67599 Educational ProgramsMusic education for the children and adults of this community is an integral part of the Symphonys mission, and several programs are offered: Sound Minds, inspired by the El Sistema program of Venezuela, serves at-risk elementary students with music lessons and academic enrichment, completely free of charge to students and families; the family concert and traveling instrument petting zoo; community fairs and events; panel discussions and lectures at local libraries; Fresh Look The Symphony Exposed, an adult education program for those new to classical music; and the Young American Composer-in-Residence Program, a three year residency for emerging young composers, which includes visits to local schools and music programs in addition to commissions and world premieres of new music every year. 977054 true true false false false false false false false false true false false true true true false true 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 true false false false true 0 0 true 247 true false false false false true true false false 0 false false false false false false false X 17 17 false false false false false false false true true false false true true true true true true true true false CA X X X Lisa Dell 9252802490 100 Pringle Ave 540 Walnut Creek CA 94596 Lisa Dell Exec Director 40.00 0.00 X 162250 0 2131 Barbara Hodgkinson President 2.00 0.00 X X 0 0 0 William H Armstrong Treasurer 2.00 0.00 X X 0 0 0 Jacqueline Mills Secretary 2.00 0.00 X X 0 0 0 Julie Basque Director 1.00 0.00 X 0 0 0 Abigail Dye Director 1.00 0.00 X 0 0 0 Mike Elmore Director 1.00 0.00 X 0 0 0 Laura Glenn Director 1.00 0.00 X 0 0 0 Stephen Ingraham Director 1.00 0.00 X 0 0 0 Nicholas Kanozik Director 1.00 0.00 X 0 0 0 Claire Kinney Director 1.00 0.00 X 0 0 0 Marc T Macaulay Director 1.00 0.00 X 0 0 0 Jack Pohlman Director 1.00 0.00 X 0 0 0 Mary Ellen Rockdale Director 1.00 0.00 X 0 0 0 Michael Weiner MD Director 1.00 0.00 X 0 0 0 Susan Weinstein Director 1.00 0.00 X 0 0 0 Marcia Wilson Director 1.00 0.00 X 0 0 0 Michael Winter Director 1.00 0.00 X 0 0 0 162250 2131 1 false true false 0 87675 608397 1317632 15042 2013704 Other earned income 711130 13500 13500 Ticket sales/concerts 711130 195298 195298 208798 3000 3000 0 0 0 0 99270 87675 98084 1186 1186 0 0 0 2226688 208798 4186 0 0 0 0 165000 85409 79098 493 0 871075 450901 417586 2588 42747 22127 20492 128 56323 29155 27001 167 85338 44174 40910 254 0 0 38937 15198 23739 0 0 0 101580 89779 8398 3403 76147 49493 25887 767 3832 102 3730 0 0 114905 44274 70631 5801 240 5546 15 0 0 3169 3169 0 10215 10215 18584 18584 Performance production concert 64985 62627 1979 379 Development 59369 58832 537 Bank and credit card fees 21060 2159 14214 4687 Miscellaneous 21030 1239 19782 9 38342 36543 1799 1798439 977054 784756 36629 6013 148501 493 62965 113796 101542 0 0 0 0 0 17159 41461 151976 103514 58492 48462 0 0 0 0 116045 53913 311998 456844 18725 4826 102365 115478 197525 135226 62663 453841 182967 X -169407 76534 27564 197343 -141843 273877 311998 456844 X 428249 -12529 X X false true X true false X 1083504 1078256 1418543 803359 1926029 6309691 0 0 1083504 1078256 1418543 803359 1926029 6309691 1498428 4811263 1144 3000 4144 0 0 6313835 1246142 0.76200 0.73930 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 151976 103514 48462 48462 Operating right of use assets - premises 53913 53913 Accrued payroll liabilities 2169 Operating lease liability 60494 62663 X 2257314 98084 98084 2159230 67458 67458 2226688 1909052 110613 110613 1798439 1798439 Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, the Symphony is required to report information regarding its exposure to various tax positions taken by the Symphony 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 the Symphony has adequately evaluated its current tax positions and has concluded that as of July 31, 2023 the Symphony does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.The 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 the Symphony continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. The Symphony may periodically receive unrelated business income (such as sublease rental income) requiring the Symphony to file separate tax returns under federal and state statutes. Under such conditions, the Symphony calculates and accrues the applicable taxes. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Special Events Expense98,084 $98084 Realized gains for Endowment Fdtn13,206 $0 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Contribution from Endowment Fund $67458 Part XII, Line 2d: Other expenses and losses per audited F/S Special Events Expense $98084 Endowment investment expenses $12529 X X X X X X false CA AUCTION/Ball 186945 87675 99270 9476 43618 29278 15712 186945 87675 99270 9476 43618 29278 15712 98084 1186 false false false false false false false false false Lisa Dell Exec Director 162250 2131 164381 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 certain members of the organization's board. 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 Walnut Creek, 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 Investment expense on Endowment Fdtn Form 990 = -$12529 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. Statement Note 1 Schedule A, Part III, Question 1--------------------------------Lobbying ActivitiesCalifornia Symphony Orchestra indirectly provides funds associated with lobbying activities. The Symphony remits dues annually to the Association of California Symphony Orchestras (ACSO). The total amount remitted during the year ended July 31, 2022 amounted to $1,000. The Symphony also remits dues to the League of American Orchestras. Total dues remitted during the year ended July 31, 2022 amounted to $3,260.ACSO is a nonprofit membership association providing leadership and services to classical music producers and presenters in California encouraging and supporting artistic, organizational and fiscal development. Founded in 1969 at Asilomar as a means of sharing information and resources for California orchestras, ACSO is the largest state orchestra association in the U.S. Over the past 37 years, ACSO membership has grown to include over 400 individuals and organizations from California and other states. Its 30-member Board of Directors is representative of organizations with different budget sizes, from different geographic areas, and consists of trustees, music directors, musicians, volunteers and staff. ACSO provides orchestras, musicians, artistic and administrative staff, board members, and audience members with information and resources to keep elected officials, community and business leaders, and voters informed about the music programs that raise the quality of life for Californians.The League of American Orchestras leads, supports, and champions Americas orchestras and the vitality of the music they perform. Its diverse membership of more than 2,000 organizations and individuals across North America runs the gamut from world-renowned orchestras to community groups, from summer festivals to student and youth ensembles, from conservatories to libraries, from businesses serving orchestras to individuals who love symphonic music. The only national organization dedicated solely to the orchestral experience, the League is a nexus of knowledge and innovation, advocacy, and leadership advancement. Its conferences and events, award-winning Symphony magazine, website, and other publications inform people around the world about orchestral activity and developments. Founded in 1942 and chartered by Congress in 1962, the League links a national network of thousands of instrumentalists, conductors, managers and administrators, board members, volunteers, and business partners. CALIFORNIA SYMPHONY ENDOWMENT FUND 100 Pringle Avenue 540 Walnut Creek CA 94596 680387268 Endowment funds supporting California Symphony CA 501(c)(3) 170(B)(1)(A) CALIFORNIA SYMPHONY ORCHESTRA INC false false false true false false false false false false false false false false true true false false false false CALIFORNIA SYMPHONY ENDOWMENT FUND c 67458 Cost Basis