2024-05-07T15:07:24-07:00 2023-06-30 680260103 REGALIA & ASSOCIATES CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2022-07-01 942897534 Piedmont Choirs dba Piedmont East Bay Childrens Choir PIED 5105474441 3629 Grand Avenue Oakland CA 94610 Keri Butkevich Executive Director 5105474441 2024-05-07 true Keri Butkevich 999009999 true Douglas W Regalia P00186389 9253140390 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Blythe Tai 3629 Grand Avenue Oakland CA 94610 1830026 false X www.piedmontchoirs.org X 1982 CA The mission of The Piedmont East Bay Childrens Choir is to advance the choral arts through education, performance, and collaboration at the highest artistic level, fostering individual development and international relationships. 9 8 64 99 0 789628 720423 743612 1082417 34157 27008 -34513 -64396 1532884 1765452 38637 78838 0 787333 904341 0 64343 545533 768287 1371503 1751466 161381 13986 1056104 1380281 262928 532138 793176 848143 OUR MISSION IS TO ADVANCE THE CHORAL ARTS THROUGH EDUCATION, PERFORMANCE, AND COLLABORATION AT THE HIGHEST ARTISTIC LEVEL, FOSTERING INDIVIDUAL DEVELOPMENT AND INTERNATIONAL RELATIONSHIPS. WE ACHIEVE THIS THROUGH (continued on Schedule O) false false 1466555 78838 1083269 SINCE 1982, THE INTERNATIONALLY-ACCLAIMED PIEDMONT EAST BAY CHILDREN'S CHOIR (PEBCC) HAS BEEN OFFERING CHILDREN FROM THROUGHOUT SAN FRANCISCO'S EAST BAY AN OUTSTANDING PROGRAM OF CHORAL TRAINING AND PERFORMANCE. PEBCC ENROLLS APPROXIMATELY 375 CHILDREN, AGES 5-19, DRAWN FROM 90+ LOCAL SCHOOLS AND 23 AREA COMMUNITIES, INCLUDING OAKLAND, ALAMEDA, ORINDA, BERKELEY, LAFAYETTE, SAN LEANDRO, EL CERRITO, AND PIEDMONT. COMMITTED TO EQUITABLE AND INCLUSIVE ACCESS TO PROGRAMS, PEBCCS ROBUST FINANCIAL ASSISTANCE PROGRAM ENSURES ALL SINGERS DEDICATED TO THE PROGRAM CAN ACCESS CLASSES, CAMPS, AND TOURS WITHOUT FINANCIAL HARDSHIP. SINGERS IN THE CHOIR'S COMPREHENSIVE CHORAL PROGRAM PROGRESS THROUGH A SERIES OF SCHOOL AND COMMUNITY-BASED TRAINING CHOIRS TO PROFESSIONAL-LEVEL PERFORMING GROUPS. PEBCC COLLABORATES WITH MAJOR BAY AREA PERFORMING ARTS ORGANIZATIONS INCLUDING THE SAN FRANCISCO AND OAKLAND SYMPHONIES.FEATURED ON THE BAY AREAS MOST PRESTIGIOUS CONCERT SERIES, THE CHOIRS HAVE PERFORMED WITH ARTISTS AS DIVERSE AS JOYCE DIDONATO'S EDEN PROJECT, THE KRONOS QUARTET, THE MARK MORRIS DANCE GROUP, AND THE BARE NAKED LADIES. UNDER THE ARTISTIC LEADERSHIP OF ERIC TUAN, PEBCC'S VIBRANT LEGACY OF COMMISSIONING NEW WORKS HAS EXPANDED ITS FOCUS ON AMPLIFYING DIVERSE VOICES AND HIGHLIGHTING SOCIAL JUSTICE ISSUES. THE CHOIR'S ANNUAL CONCERT SCHEDULE REGULARLY FEATURES OVER 50 PERFORMANCES, DIVIDED AMONG THE VARIOUS CHOIRS. 1466555 true true false false false false false false false true true false false true true true true false false false false false false false true false false false true false false false false false false false false false true false false false false false false false false true 13 0 true 64 true false false false false false true true false 0 false false false false false false false X 9 8 false false false false false false false true true false false true true true true true true true true false CA X X X Martin Hodge 5105474441 3629 Grand Avenue Oakland CA 94610 Keri Butkevich Exec Director 40.00 0.00 X 111692 0 0 Eric Tuan Artistic Dir 40.00 0.00 X 95446 0 0 POPPEA DORSAM President 5.00 0.00 X X 600 0 0 Blythe Tai President 5.00 0.00 X X 0 0 0 Janet Walker Vice President 5.00 0.00 X X 0 0 0 Roshmi Mukherji Treasurer 3.00 0.00 X X 0 0 0 Lucy Swenson Secretary 3.00 0.00 X X 0 0 0 James Bell Board Member 2.00 0.00 X 0 0 0 Amy Hillyard Board Member 2.00 0.00 X 0 0 0 Dr Ben Meisel Board Member 2.00 0.00 X 0 0 0 Ronnie Catipon Board Member 2.00 0.00 X 0 0 0 207738 1 false false false 0 152279 165000 403144 127301 720423 Other program income 711130 3139 3139 Performance Income 711130 45030 45030 Tuition & Fees 711130 1034248 1034248 1082417 27008 27008 0 0 0 0 10646 152279 64574 -53928 -53928 0 852 852 852 Loss on canceled tour 711130 -11320 -11320 -11320 1765452 1071949 -26920 0 78838 78838 0 0 205238 163400 26068 15770 0 583488 475099 75795 32594 0 51320 40858 6519 3943 64295 51188 8166 4941 0 2449 2449 2995 2995 0 0 6304 6304 46046 32960 11692 1394 9102 6227 2845 30 26453 15589 10288 576 17596 1439 15658 499 0 134323 124879 7689 1755 0 0 0 0 0 7195 5729 913 553 26577 14520 10897 1160 Travel & Touring 444135 440453 3045 637 Printing and Publications 15009 6446 7748 815 Credit card & bank fees 12658 1629 11009 20 Participation fees 6837 6837 10608 464 10488 -344 1751466 1466555 220568 64343 38000 51112 4859 6425 15000 12478 0 0 0 0 168976 126215 49377 38829 17743 10548 774399 917406 0 0 0 52127 241097 1056104 1380281 127940 112945 119538 187733 15450 231460 262928 532138 X 529358 539802 263818 308341 793176 848143 1056104 1380281 13986 40981 X false true X true false X 251280 334328 622959 789628 720423 2718618 0 0 251280 334328 622959 789628 720423 2718618 241348 2477270 37711 26545 19814 34157 27008 145235 0 0 2863853 4279532 0.86500 0.84090 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 332468 32425 45330 319563 382997 500 -51029 332468 209617 100000 73380 382997 216166 -3549 212617 243808 6667 37309 213166 0.19400 0.80600 false false false 49377 38829 10548 10548 Deposit 9255 Right of Use Asset 231842 241097 Lease payable 231460 231460 X 1735500 75894 75894 1659606 105846 105846 1765452 1730898 64574 64574 1666324 6304 78838 85142 1751466 Part V, Line 4: Intended uses of the endowment fund. PEBCC has three endowment funds. The Special Projects Fund consists of certain net assets without donor restrictions that have been designated for endowment by the Board of Directors to provide future funding for specific activities and general operations. The Capital Fund consists of funds restricted by donors for capital purchases and may not be used for operating expenses. The Bonnie Bonetti-Bell Memorial Fund was established by a donor to provide for financial assistance support for Black and Latinx vocalists. Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, PEBCC is required to report information regarding its exposure to various tax positions taken by PEBCC 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 PEBCC has adequately evaluated its current tax positions and has concluded that as of June 30, 2023, PEBCC does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.PEBCC 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 PEBCC continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. PEBCC may periodically receive unrelated business income (such as program advertising income) requiring PEBCC to file separate tax returns under federal and state statutes. Under such conditions, PEBCC calculates and accrues the applicable taxes. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Gala Expenses $64574 Loss on tour $11320 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Financial Assistance $78838 Investment income $27008 Part XII, Line 2d: Other expenses and losses per audited F/S Gala Expenses $64574 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Financial Assistance $78838 X X X X X true CA Gala 162925 152279 10646 7600 56974 162925 152279 10646 7600 56974 64574 -53928 true 0 0 Financial Assistance 26 78838 Additional Supplemental Information Financial Assistance FundingPiedmont Choirs (DBA PEBCC) endeavors to ensure programming is accessible to all families regardless of income level. To this end, the choir provides sliding scale income based financial assistance to applying families using an equitable rubric. Costs at every level of the program have increased, and in the current economic climate, pressure upon families has also increased while income levels have dropped. Post-pandemic, PEBCC has seen a 15% increase in the number of applicants, many with much more significant need. X 1 126756 FMV X Print material 1 545 FMV false false false 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 Oakland, 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 Page 2 Part III (continued from Form 990 Page 2 Part III)COMPREHENSIVE CHORAL MUSIC EDUCATION AND PERFORMANCE PROGRAMS FOR CHILDREN AGES 5-19. WITH INDIVIDUALIZED LEARNING ADAPTATIONS FOR SINGERS NEEDS, PEBCC BUILDS ANALYTICAL, INTERPRETIVE AND TECHNICAL MUSIC SKILLS AND KNOWLEDGE THROUGH A SERIES OF AGE AND DEVELOPMENTALLY APPROPRIATE CHOIR LEVELS.