2024-06-17T14:08:20-07:00 2023-08-31 680260103 REGALIA & ASSOCIATES CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2022-09-01 943080142 RAGAZZI BOYS CHORUS RAGA 6503428785 178-A Clinton Street Redwood City CA 94062 Kent Jue Executive Director 6503428785 2024-06-17 true Kent Jue 999009999 true Douglas W Regalia P00186389 9253140390 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Kent Jue 178-A Clinton Street Redwood City CA 94062 1703191 false X www.ragazzi.org X 1988 CA Ragazzi Boys Chorus is committed to excellence in musical performance and education. The Ragazzi experience instills self confidence, cooperation, leadership, sensitivity and tenacity, helping our boys develop into young men of character and distinction. 11 10 35 200 0 351423 368805 1232806 1277298 811 37475 8971 14896 1594011 1698474 42560 48064 0 591939 798696 0 49157 912203 765179 1546702 1611939 47309 86535 1659956 2409347 709560 1372416 950396 1036931 X Ragazzis mission is to: * Perform the best traditional and innovative choral literature. * Provide musical training - developing skills in ear training and sight singing, an understanding of theory, and an appreciation of music and the arts in general. * Offer all boys the opportunity for personal, intellectual and artistic growth, fostering such qualities as self-confidence, cooperation, leadership, sensitivity and a commitment to excellence. * Enrich the community through its gift of music, and its education of boys to be contributing members of society. false false 686998 48064 485579 CHORAL TRAININGOne of the largest boys choruses in the San Francisco Bay Area, Ragazzi provides outstanding musical training to boys who love to sing.Choral training with Ragazzi builds a boy's self-confidence and teaches him leadership and perseverance in a spirit of community and cooperation. Through training in sight-reading, vocal development, music theory and stage presence, Ragazzi prepares boys to be accomplished performers of outstanding musical works representing our diverse cultural heritage. 409401 377694 TOURINGRagazzi regularly tours in the United States and abroad to develop Ragazzi's performance skills and reputation for excellence. Ragazzi has toured internationally to Canada (1990, 2008, 2010 and 2018), Russia (1992 and 2017), Cuba (2011), Eastern Europe (1995 and 2017), Italy (1998 and 2022), Japan (1999), the British Isles (2001), Spain and Portugal (2004), Australia and New Zealand (2007), Canada (2010), South Africa (2011), Mexico (2019), and South Korea (2013). These tours demonstrate that Ragazzi's performances are far reaching. The intensity of the schedule enhances the quality of our programs with numerous performance practices. 230889 309777 SUMMER MUSIC CAMPRagazzi is committed to excellence in music and all the good things that brings to our young artists and society's next generation. To that end, Ragazzi hosts music camps in order to challenge participants and give them the tools and the freedom to imagine who they might become. Camps run for 10 days and nights and include intensive training in vocal technique, ensemble singing, performance practices, music theory and movement/dance. 67003 104248 1394291 true true false false false false false false false true true false false true true true true false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false true 10 0 true 35 true false false false false true true false false 0 false false false false false false false X 11 10 false false false false false false false true true false false true true true true true true true true false CA X X X Kent Jue Exec Director 6503428785 178-A Clinton Street Redwood City CA 94062 Kent Jue Exec Director 40.00 0.00 X X 179726 0 0 Mark Hurwitz Co-President 4.00 0.00 X X 0 0 0 Catalina Verdu-Cano Co-President 4.00 0.00 X X 0 0 0 Alan Hu Treasurer 4.00 0.00 X X 0 0 0 Travis Culwell Secretary 4.00 0.00 X X 0 0 0 Michael Dickey Director 2.00 0.00 X 0 0 0 Linda Enger Director 2.00 0.00 X 0 0 0 Nagesh Hatti Director 2.00 0.00 X 0 0 0 Collin Lee Director 2.00 0.00 X 0 0 0 Kathy Statton Director 2.00 0.00 X 0 0 0 Vikram Saxena Director 2.00 0.00 X 0 0 0 179726 1 false true false 0 100000 268805 13348 368805 Camp fees/tuition 711130 309777 309777 Choral training 711130 485579 485579 Member fees 711130 18377 18377 Ticket sales/performances 711130 78495 78495 Tour fees 711130 377694 377694 7376 7376 1277298 35363 35363 0 0 0 2112 2112 2112 2112 0 0 19613 4717 14896 14896 0 1698474 1292194 37475 0 48064 48064 0 0 189423 176497 7814 5112 0 500070 465945 20627 13498 0 52437 48859 2163 1415 56766 52892 2342 1532 0 0 48255 6645 15637 25973 0 0 0 62585 62585 442 442 32482 13248 18814 420 11092 670 10354 68 0 87090 27101 59989 415739 415729 10 0 0 0 0 14062 2179 11883 10543 2814 7729 Music/Books/Materials 31354 31354 Bank and processing fees 29578 29111 234 233 Fundraising and hospitality 10358 5665 4693 Uniforms 8692 8692 2907 -3759 5760 906 1611939 1394291 168491 49157 353709 66029 903903 1198397 0 131412 678561 0 0 0 0 2233 58838 76513 68433 21028 8080 0 0 0 0 247671 399442 1659956 2409347 35811 22268 404278 1090761 269471 259387 709560 1372416 X 649305 657420 301091 379511 950396 1036931 1659956 2409347 86535 X X false true X true false X 249962 447323 577414 351423 368805 1994927 0 0 249962 447323 577414 351423 368805 1994927 265263 1729664 4129 5303 4376 811 35363 49982 0 0 2044909 4954294 0.84580 0.84640 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 259615 10900 270515 226065 33550 259615 182065 44000 226065 10000 172065 182065 10000 10000 1.00000 false false false 76513 68433 8080 8080 Right Of Use asset-premises 201240 399442 Accrued payroll liabilities 53307 Lease Payable 206080 259387 X 1655127 4717 4717 1650410 48064 48064 1698474 1568592 4717 4717 1563875 48064 48064 1611939 Part V, Line 4: Intended uses of the endowment fund. The permanently restricted endowment fund is intended to provide a secure foundation of investments, the earnings from which will provide additional funding for programmatic activities. Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, The Chorus is required to report information regarding its exposure to various tax positions taken by the Chorus 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 Chorus has adequately evaluated its current tax positions and has concluded that as of August 31, 2023, the Chorus does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.The Chorus 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 Chorus continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. The Chorus may periodically receive unrelated business income (such as advertising or sublease rental income) requiring the Chorus to file separate tax returns under federal and state statutes. Under such conditions, the Chorus calculates and accrues the applicable taxes. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Cost of Goods Sold $4717 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Financial Tuition Assistance Program $48064 Part XII, Line 2d: Other expenses and losses per audited F/S Cost of Goods Sold $4717 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Financial Tuition Assistance Program $48064 true 0 0 Financial Tuition Assistance Prog 110 48064 FMV Financial Tuition Assistance Grantmaker's Description of How Grants are Used Ragazzi Boys Chorus has a Financial Tuition Assistance Program (FTAP) to provide grants/scholarship to choristers who need financial help for choral training, tour and camp tuition. Families who need assistance can fill out the application and provide some basic financial information. The FTAP committee evaluates each application and decides the amount of the assistance based on the financial information provided by the families. Ragazzi Boys Chorus maintains meticulous records to substantiate the amount of the FTAP assistance provided to selected individuals. X X false false false false false false false false false Kent Jue Exec Director 179726 179726 Form 990, Part III, Line 4d OTHER PROGRAM SERVICES 4: CHORAL TRAININGOne of the largest boys choruses in the San Francisco Bay Area, Ragazzi provides outstanding musical training to boys who love to sing.Choral training with Ragazzi builds a boy's self-confidence and teaches him leadership and perseverance in a spirit of community and cooperation. Through training in sight-reading, vocal development, music theory and stage presence, Ragazzi prepares boys to be accomplished performers of outstanding musical works representing our diverse cultural heritage. 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 Redwood City, 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 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.