2024-01-24T05:19:09-08:00 2023-06-30 680260103 REGALIA & ASSOCIATES CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2022-07-01 326056774 Philharmonia Baroque Orchestra Period Instrument Trust PHIL 4152521288 414 Mason Street 400 San Francisco CA 94102 Doug Tanner President 4152521288 2024-01-24 true Doug Tanner 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 0 false X www.philharmonia.org X 1981 CA To acquire and perpetually maintain instruments to be used in orchestral performances presented by Philharmonia Baroque Orchestra. 4 4 0 0 0 0 0 0 0 0 0 0 0 0 1348 1348 1348 1348 -1348 -1348 516196 514848 0 516196 514848 To acquire and perpetually maintain instruments to be used in orchestral performances presented by Philharmonia Baroque Orchestra. false false 1348 The organization expends funds in connection with its mandate to maintain and preserve its collection of instruments for the Philharmonia Baroque Orchestra. 1348 true false false false false false false false false false false false false true false true false true false false false false false false false false false false false false false false false false false false false false false false false false false true false false false true 0 0 true 0 false false false false false false false 0 false false false false false false false X 4 4 false false false false false false false true true false false true true true true true true true true false CA X X Paul Swatek 4152521288 414 Mason Street Suite 606 San Francisco CA 94102 X Doug Tanner President 0.25 0.00 X X 0 0 0 Nicholas McGegan Director 0.25 0.00 X X 0 0 0 Rev Richard Fabian Director 0.25 0.00 X X 0 0 0 Courtney Beck Exec Director 0.25 0.00 X 0 0 0 0 false false false 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1348 1348 0 1348 1348 0 0 7933 6585 0 0 0 0 0 0 0 0 0 0 0 0 0 508263 508263 516196 514848 0 0 X 516196 514848 516196 514848 516196 514848 -1348 X false true X true false X X 1 Philharmonia Baroque Orch & Chorale 942848318 10 false 0 0 1 0 true false false false false false false false false false false false false false false true false Period instruments-violin & fortepiano 508263 508263 X 2231038 2231038 2231038 5282326 5280978 5280978 1348 1348 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 Revenue from Philharmonia Baroque Orch $2231038 Part XII, Line 2d: Other expenses and losses per audited F/S Expenses from Philharmonia Baroque Orch $5280978 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 The Period Instrument Trust has no employees. Form 990, Part VI, Section B, Line 15b The Period Instrument Trust has no employees. 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. Philharmonia Baroque Orchestra & Chorale 414 Mason Street Suite 400 San Francisco CA 94102 942848318 classical music performances CA 501(c)(3) 509(a)(2) Philharmonia Baroque Orchestra & Chorale 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.