2026-01-21T14:50:44-08:00 2023-12-31 680260103 REGALIA BERGER & BERGER CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2023-01-01 941434628 Carmel Bach Festival Inc CARM 8316241521 PO Box 575 Carmel CA 93921 Cyril Yansouni President 8316241521 2026-01-21 true true Douglas Regalia P00186389 9253140390 2023 2025-03-06 01:10:19Z X Cyril Yansouni PO Box 575 Carmel CA 93921 2020375 false X www.bachfestival.org X 1961 CA The mission of the Carmel Bach Festival is to celebrate the works, inspiration and ongoing influence of Johann Sebastian Bach worldwide by immersing audiences in a festival experience integrating music, education and ideas. 20 20 150 158 0 1756436 1224819 500989 610773 -364 -1372 88665 106495 2345726 1940715 0 0 1787750 1857715 0 142029 1176524 1384960 2964274 3242675 -618548 -1301960 1186896 843914 232862 244148 954034 599766 Carmel Bach Festival offers innovative artistic programming across all concerts, off-season activities to expand access outside Carmel and the Monterey Peninsula, and is taking strategic risks to cultivate younger and more diverse participants. false false 2633767 610773 The Carmel Bach Festival celebrates the works, inspiration and ongoing influence of Johann Sebastian Bach worldwide by immersing audiences in a festival experience integrating music, education and ideas.The Carmel Bach Festival is recognized as a world class festival of music and ideas inspired by the historical and ongoing influence of Johann Sebastian Bach. Transcending the traditional boundaries of performance and presentation, the Carmel Bach Festival provides fresh contexts of relevance that enable listeners to experience beauty and wonder, sparking the imagination, stimulating conversation, and enriching lives in unpredictable ways. The Festivals programming is shaped within a multi-disciplinary framework that intersects its primary musical focus with the worlds of science, religion, literature and art, and with other performance genres, celebrating the inherent opportunities to educate, enrich, and inspire.The Carmel Bach Festival re-connects with Carmels roots as a hotbed of social culture and a world famous art colony that was host to writers, poets, artists, and musicians. 2633767 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 true false false false false true false false false true 46 0 true 150 true true true false false false false true true false 0 false false false false false false false X 20 20 false false false false false false false true true false false true true true true true true true true false CA X X X Vanessa Calhoon 8316241521 PO Box 575 Carmel CA 93921 Steve Friedlander Exec Director 40.00 0.00 X 152432 0 0 Cyril Yansouni President 2.00 0.00 X X 0 0 0 Sandie Borthwick 1st Vice Pres. 2.00 0.00 X X 0 0 0 Cristofer Cabanillas 2nd Vice Pres. 2.00 0.00 X X 0 0 0 Leslie Mulford Secretary 2.00 0.00 X X 0 0 0 Patricia Eastman Treasurer 2.00 0.00 X X 0 0 0 Bob Axley Director 2.00 0.00 X 0 0 0 Susan Bjerre Director 2.00 0.00 X 0 0 0 Juanita Cole Director 2.00 0.00 X 0 0 0 Anne Cardone Director 2.00 0.00 X 0 0 0 Alan Carlson Director 2.00 0.00 X 0 0 0 Lena Clark Director 2.00 0.00 X 0 0 0 Dan Cooperman Director 2.00 0.00 X 0 0 0 Ben J Heinrich Director 2.00 0.00 X 0 0 0 John Young 1st Vice Pres 2.00 0.00 X 0 0 0 Constance Irish-Hess Director 2.00 0.00 X 0 0 0 Christine Kemp Director 2.00 0.00 X 0 0 0 Susan Lansbury Director 2.00 0.00 X 0 0 0 Eduardo Ochoa Director 2.00 0.00 X 0 0 0 Melanie Silva Director 2.00 0.00 X 0 0 0 Tim Smucker Director 2.00 0.00 X 0 0 0 152432 1 false true false 0 166633 1058186 33216 1224819 Other program revenue 711130 7758 7758 Ticket Sales 711130 590965 590965 Tuition and other fees 711130 12050 12050 610773 -1372 -1372 0 0 0 0 171315 166633 78936 92379 14840 724 14116 14116 0 0 1940715 610773 12744 0 0 0 0 152432 88410 45730 18292 0 1476185 1278441 141246 56498 12580 9036 2531 1013 98706 73211 18211 7284 117812 95736 15769 6307 0 0 25250 25250 0 0 0 50507 50507 240955 240955 13752 13752 46926 46926 0 37895 7579 30316 0 0 2972 2972 0 0 10109 10109 35970 35970 Travel & Housing 598510 598510 Festival performance 190610 190610 Fundraising/development/hospit 52635 52635 Ticketing and credit card fees 45015 45015 33854 6264 27590 3242675 2633767 466879 142029 373242 210693 352199 109894 70555 124011 408 0 0 0 0 59448 89571 189269 168687 22644 20582 0 0 0 0 308808 288755 1186896 843914 33847 45508 12486 7584 186529 191056 232862 244148 X 882451 538016 71583 61750 954034 599766 1186896 843914 X -1301960 947692 X X false true X true false X 1382910 1336829 1655990 1756436 1224819 7356984 1040725 1459 494477 575033 702428 2814122 14621 14840 29461 0 0 2423635 1338288 2150467 2346090 1942087 10200567 0 185492 41368 104865 121489 94734 547948 185492 41368 104865 121489 94734 547948 9652619 -821 -739 38 -364 -1372 -3258 0 -821 -739 38 -364 -1372 -3258 0 0 2422814 1337549 2150505 2345726 1940715 10197309 0.94660 0.94590 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 136163 125581 10582 53106 43106 10000 20582 Due From CBF Foundation 272143 ROU Assets 16612 288755 Accrued payroll liabilities 94964 Due to Foundation 78986 Lease payable current 17106 191056 X 2972889 1032174 1032174 1940715 1940715 3336434 93759 93759 3242675 3242675 Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, CBF is required to report information regarding its exposure to various tax positions taken by CBF 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 CBF has adequately evaluated its current tax positions and has concluded that as of December 31, 2023, CBF does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.CBF 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 CBF continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. CBF could potentially receive unrelated business income in the future (such as program advertising or sub-lease rental income) requiring CBF to file separate tax returns under federal and state statutes. If such conditions exist, CBF will calculate and accrue the applicable taxes. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Event Expenses on Schedule G $79660 Advertising revenue $5750 Endowment investment return $946764 Part XII, Line 2d: Other expenses and losses per audited F/S Event expenses on Schedule G $79660 Endowment operating expenses $8349 Expenses on 990T $5750 X X X X X X false Annual Gala 320533 166633 153900 52507 8900 17529 Cottages, Gardens & Cantatas 17415 17415 337948 166633 171315 52507 8900 17529 78936 92379 true true X X X X false false false false false false false false false Steve Friedlander Exec Director 152432 152432 X 2 33216 FMV false false false 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 the 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 downloading from various websites and can be requested from the organization's office in San Francisco, 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.candid.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 Advertising expenses on 990T = -$5750 Form 990, Part XI, Line 9 Advertising Income on Form 990-T = $5750 Form 990, Part XI, Line 9 Appropriation of Endowment assets = $954000 Form 990, Part XI, Line 9 Intercompany transactions (net) = -$6308 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. Amended Explanation Subsequent to filing the original tax return, Carmel Bach Festival underwent an audit of its December 31, 2023 financial statements. Upon conclusion of the examination, the independent accounting firm posted entries and made certain other adjustments which impacted previously reported revenues, expenses, assets, liabilities, and net assets. Accordingly, management determined it was necessary to prepare and file an amended tax return. Carmel Bach Festival Foundation PO Box 575 Carmel CA 93921 770387306 Foundation [supporting org] CA 501c3 506a1 Carmel Bach Festival Inc false false false false true true false false false false false false false false true true false false false true Carmel Bach Festival Foundation d 272142 Actual Cost Carmel Bach Festival Foundation e 78986 Actual cost Carmel Bach Festival Foundation s 954000 Actual Cost