2025-04-09T14:16:46-07:00 2024-08-31 680260103 Regalia & Associates CPAS 103 Town and Country Drive Suite K Danville CA 94526 990 2023-09-01 264305844 San Francisco Classical Voice SANF 4155826460 2342 Shattuck Avenue 323 Berkeley CA 94704 Claudia Campazzo Executive Director 4155826460 2025-04-09 true true Douglas W Regalia P00186389 9253140390 2023 2025-03-06 01:10:19Z Ken DeJarnette 494641 false X www.sfcv.org X 2009 CA SFCV's mission is to engage audiences, artists, and arts organizations, and forge meaningful connections through music journalism. 7 7 5 20 0 167042 314929 190451 172507 5749 7205 0 363242 494641 0 0 258639 265251 0 37030 246874 238694 505513 503945 -142271 -9304 580131 574103 35511 38787 544620 535316 X SFCV's mission is to engage audiences, artists, and arts organizations, and forge meaningful connections through music journalism. false false 391541 172507 San Francisco Classical Voice engages audiences for classical music primarily through our dynamic, multipurpose website (http:/sfcv.org). We convene a large audience throughout the entire San Francisco Bay Area and Los Angeles as well as national opinion leaders, experts, and fans. We publish 400 separate pieces of original content on music (mainly, but not exclusively classical) by first-rank professional writers.Content is directed at the widest possible audience, ranging from newcomers, students, and casual listeners to experts and arts-focused readers. Founded in 1998, SFCV was one of the first, and remains one of the largest and most successful sites devoted to arts journalism. SFCV maintains extensive searchable and sortable databases:* Event Calendar: This is an online database that lists almost every classical music event in the Bay Area and Los Angeles.* Composers Database: a multimedia database of composer biographies that is regularly accessed by students of all levels.* Music Teacher Database: a searchable, sortable database of music teachers.* Organizations Database: lists of music organizations and educational organizations.* Musicians Database: individual pages for musicians and local groups, and much more. 391541 true true false false false false false false false false false false false false false true 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 false false false false false true 26 0 true 5 true false false false false true true false false 0 false false false false false false false X 7 7 false false false false false false false true true false false true true true true true true true true false CA X X X Carole Goerger 4155826460 2342 Shattuck Avenue 323 Berkeley CA 94704 Claudia Campazzo Exec Director 40.00 0.00 X 121000 0 0 Kenneth DeJarnette Board Chair 0.25 0.00 X X 0 0 0 Thomas Varghese Treasurer 0.25 0.00 X X 0 0 0 Ben Speelman Secretary 0.25 0.00 X X 0 0 0 Elizabeth Casey Director 0.10 0.00 X 0 0 0 Warner D North Director 0.10 0.00 X 0 0 0 Don Roth Director 0.10 0.00 X 0 0 0 Sasha Talebi Director 0.10 0.00 X 0 0 0 121000 1 false false false 0 314929 112590 314929 Memberships 711300 10455 10455 Sponsorships 711300 162052 162052 172507 7205 7205 0 0 0 0 0 0 0 0 494641 172507 7205 X 0 0 0 0 121000 90738 15088 15174 0 124140 93093 15479 15568 0 0 20111 15081 2508 2522 0 0 0 0 0 0 90662 67939 22723 116356 112590 3766 1282 1282 0 0 1922 1922 0 0 0 0 0 0 3800 3800 Web site development and maint 12100 12100 Software and technology 7875 7875 Bank charges/merchant fees 4384 4384 Telephone and internet 213 213 100 100 503945 391541 75374 37030 347178 346873 207687 215072 0 19860 7130 0 0 0 0 5406 5028 0 0 0 0 0 0 580131 574103 35511 38787 35511 38787 X 544620 535316 544620 535316 580131 574103 -9304 X true X false true false X 462249 150190 577244 167042 314929 1671654 118595 52113 132801 190451 172507 666467 0 0 0 580844 202303 710045 357493 487436 2338121 21500 14000 22444 14556 13000 85500 399861 55000 372891 6650 148160 982562 421361 69000 395335 21206 161160 1068062 1270059 -55 739 1049 5749 7205 14687 0 -55 739 1049 5749 7205 14687 0 -185 -185 580789 203042 710909 363242 494641 2352623 0.53980 0.53030 0.00620 0.00330 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 382051 382051 112590 112590 494641 391355 391355 112590 112590 503945 Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, SFCV is required to report information regarding its exposure to various tax positions taken by the organization 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 SFCV has adequately evaluated its current tax positions and has concluded that as of August 31, 2024, SFCV does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.SFCV 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. This exemption is subject to periodic review by the federal and state taxing authorities and management is confident that the organization continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. SFCV may periodically receive unrelated business income requiring the organization to file separate tax returns under federal and state statutes. Under such conditions, SFCV calculates and accrues the applicable taxes payable. Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S In-kind advertising revenue - Google $112590 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S In-kind advertising revenue - Google $112590 X Google Adwords 1 112590 FMV false false false Form 990, Part III, Line 4d OTHER PROGRAM SERVICES 4: In-Kind Revenue and ExpensesDuring the fiscal year ended August 31, 2022, San Francisco Classical Voice was the recipient of a substantial amount of in-kind contributions. San Francisco Classical Voice has an agreement with Google, Inc. whereby the organization receives in-kind grants and ad usage from the Google Adwords program. Accordingly, during the year ended August 31, 2022, San Francisco Classical Voice received in-kind internet advertising from Google, Inc. amounting to $80,929 with a corresponding advertising in-kind expense of $80,929. 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 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 Berkeley, 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.