2026-03-16T15:58:00-05:00 2025-06-30 202153727 SB & COMPANY LLC 10200 GRAND CENTRAL AVE SUITE 250 OWINGS MILLS MD 21117 990 2024-07-01 520824837 BALTIMORE CHORAL ARTS SOCIETY INC BALT 4105237070 1316 PARK AVENUE BALTIMORE MD 21217 ADAM FRANK INTERIM EXECUTIVE DIRECTOR 4105237070 2026-03-11 1 0 PAMELA GRAY P01237506 4105840060 2024 2025-03-06 01:10:19Z ADAM FRANK 1316 PARK AVENUE BALTIMORE MD 21217 1178964 0 X WWW.BALTIMORECHORALARTS.ORG X 1966 MD SUPPORTS A CHORUS THAT PERFORMS CHORAL AND ORCHESTRA MUSIC. PROVIDES MUSIC EDUCATION TO THE YOUTH. 25 25 5 165 0 0 354882 734466 143017 172959 109228 132049 58851 72061 665978 1111535 0 0 0 0 382299 396618 0 0 116807 335934 722331 718233 1118949 -52255 -7414 2374360 2497956 113028 131377 2261332 2366579 X THE SOCIETY WAS CREATED TO SUPPORT A CHORUS, WHICH PERFORMS PUBLIC CONCERTS OF CHORAL & ORCHESTRA MUSIC. THE MISSION IS TO BUILD A STRONGER, MORE CONNECTED, MORE INSPIRED COMMUNITY BY CELEBRATING THE JOY OF CHORAL MUSIC THROUGH EXCEPTIONAL PERFORMANCES AND DIVERSE EDUCATIONAL AND ARTISTIC PARTNERSHIPS. THE SOCIETY ALSO PROVIDES THOUGHTFUL AND IMPACTFUL MUSIC EDUCATION PROGRAMS THAT SERVE YOUTH IN AND AROUND BALTIMORE. 0 0 831326 172959 A VOLUNTEER CHORUS THAT PERFORMS PUBLIC CONCERTS. 831326 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 77 0 1 5 1 0 0 0 0 0 1 1 0 0 0 0 X 25 25 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 1 1 0 MD X ADAM FRANK 4105237070 1316 PARK AVENUE BALTIMORE MD 21217 CHARLES BERARDESCO BOARD MEMBER AND BOARD CHAIR 0.10 X X 0 0 0 CARMEN FONDA BOARD SECRETARY 0.10 X X 0 0 0 DENNIS COLE BOARD TREASURER 0.10 X X 0 0 0 JEFFREY AUSTIN BOARD MEMBER 0.10 X 0 0 0 POLLY BEHRENS BOARD MEMBER 0.10 X 0 0 0 ELLEN BERNARD BOARD MEMBER 0.10 X 0 0 0 SANDRA BOYD BOARD MEMBER 0.10 X 0 0 0 JONATHAN CECI BOARD MEMBER 0.10 X 0 0 0 CHRISTINE COLLINS BOARD MEMBER 0.10 X 0 0 0 RICHARD DELLHEIM BOARD MEMBER 0.10 X 0 0 0 DAVID FRANKENBERGER JR BOARD MEMBER 0.10 X 0 0 0 TAD GLENN BOARD MEMBER 0.10 X 0 0 0 NATHAN HARTLAND BOARD MEMBER 0.10 X 0 0 0 MELANIE HOOD-WILSON BOARD MEMBER 0.10 X 0 0 0 JULIA KELLER BOARD MEMBER 0.10 X 0 0 0 SCOTT MARDER BOARD MEMBER 0.10 X 0 0 0 SUSAN MASETH BOARD MEMBER - LEFT THE BOARD MID-SEASON 0.10 X 0 0 0 JEAN MELLOTT BOARD MEMBER - LEAVE THROUGHOUT THE SEASON 0.10 X 0 0 0 NEAL NAFF BOARD MEMBER 0.10 X 0 0 0 ANNE BEAR POWELL BOARD MEMBER 0.10 X 0 0 0 RONNIE RENO BOARD MEMBER - LEFT THE BOARD EARLY IN THE SEASON 0.10 X 0 0 0 PETER SAVAGE BOARD MEMBER 0.10 X 0 0 0 ALAN SWEATMAN BOARD MEMBER 0.10 X 0 0 0 JOHN TRACEY BOARD MEMBER 0.10 X 0 0 0 ROBERTO VELA BOARD MEMBER 0.10 X 0 0 0 JACK FISHMAN EXECUTIVE DIRECTOR 40.00 X 111868 0 0 ANTHONY BLAKE CLARK MUSIC DIRECTOR 40.00 X 84192 0 0 196060 0 0 1 0 0 0 0 43802 690664 734466 CONCERT FEES 711130 101850 101850 TICKETS AND SUBSCRIPTI 711130 62727 62727 CHORUS MUSIC 711130 8382 8382 172959 47916 47916 84133 0 84133 84133 84133 139490 67429 72061 72061 1111535 257092 0 119977 339064 187159 55938 95967 31282 13873 10073 7336 26272 14502 4334 7436 39904 39904 49254 49254 16348 16348 8230 8230 11198 11198 2596 2596 6754 6754 885 885 6847 6847 EUROPE TOUR EXPENSE 389183 389183 NONSALARIED PERFORMERS 99895 99895 PRODUCTION 77460 77460 BANK AND MERCHANT FEES 7103 1876 5227 6674 5833 841 1118949 831326 170816 116807 9310 37807 11300 1925 6790 7909 74338 70920 1117 3418 2158852 2257913 186991 188984 2374360 2497956 19419 29533 12616 37177 67843 43816 34001 113028 131377 X -12740 -44991 2274072 2411570 2261332 2366579 2374360 2497956 -7414 112661 0 X X 0 1 X 1 0 X 580611 477429 518114 364882 344640 2285676 580611 477429 518114 364882 344640 2285676 44929 2240747 29318 21859 38685 45423 28896 164181 669 2545 640 495 4349 2454206 903963 0.91300 0.92230 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2072913 219046 115000 2176959 2128872 249869 110922 2267819 2017399 6000 210473 105000 2128872 2533411 11000 -427012 100000 2017399 2010682 1000 571729 50000 2533411 1.00000 1 0 10780 10780 0 2070 2070 0 61488 58070 3418 3418 BENEFICIAL INTEREST IN ENDOWMENT FUND 156957 RIGHT-OF-USE ASSET - OPERATING 32027 188984 LEASE LIABILITY - OPERATING 34001 34001 X 1224196 112661 112661 1111535 0 1111535 1118949 0 1118949 0 1118949 PART X, LINE 2: BCAS IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM THE PAYMENT OF FEDERAL INCOME TAXES, OTHER THAN NET UNRELATED BUSINESS INCOME, UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE UNITED STATES INTERNAL REVENUE CODE AND IS RECOGNIZED AS SUCH BY THE INTERNAL REVENUE SERVICE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION OF TAX. POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. BCAS PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2025 AND 2024, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE ACCOMPANYING FINANCIAL STATEMENTS OR WHICH MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. AS OF JUNE 30, 2024, THE STATUTE OF LIMITATIONS FOR FISCAL YEARS 2022 THROUGH 2025 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH BCAS FILES TAX RETURNS. IT IS BCAS' POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX. EXPENSE. AS OF JUNE 30, 2025 AND 2024, BCAS HAS NOT RECORDED ANY LIABILITY RELATED TO TAX POSITIONS TAKEN. PART V, LINE 4 THE ENDOWMENT FUNDS ARE COMPRISED OF FOUR FUNDS: GENERAL ENDOWMENT FUND; BENDIT ENDOWMENT FUND; BENEFICIAL INTEREST IN AN ENDOWMENT FUND AND THE NAS FUND. THESE FUNDS SHALL BE USED FOR THE SUPPORT OF THE CHARITABLE AND EDUCATIONAL PURPOSES OF THE SOCIETY. GALA 139490 139490 8042 11565 32451 813 14558 139490 139490 8042 11565 32451 813 14558 67429 72061 FORM 990, PART VI, SECTION B, LINE 11B 990 WAS REVIEWED BY EXECUTIVE DIRECTOR, ACCOUNTANT AND BOARD TREASURER PRIOR TO APPROVAL. FORM 990, PART VI, SECTION B, LINE 12 THE SOCIETY HAS A CONFLICT OF INTEREST POLICY THAT INCLUDES ENFORCEMENT PROCEDURES FOR COMPLIANCE. ALL BOARD MEMBERS, MANAGEMENT AND STAFF ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST STATEMENT. IF A CONFLICT IS NOTED, IT WILL BE DISCUSSED BY THE BOARD AND DETERMINED IF THE CONFLICT VIOLATES ANY ORGANIZATIONAL OR TAX LAWS AND REGULATIONS. UNACCEPTABLE CONFLICTS WILL REQUIRE IMMEDIATE RESOLUTION OF THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 MUSIC DIRECTOR AND EXECUTIVE DIRECTOR RECEIVE REVIEWS BY THE BOARD CHAIR. WHEN INITIALLY HIRED, SALARY COMPARISONS WERE USED. THE COMPENSATION IS ANNUALLY REVIEWED BY THE FINANCE COMMITTEE AS PART OF THE ANNUAL BUDGET PROCESS. THE FULL BOARD APPROVES THE BUDGET AFTER THE FINANCE COMMITTEE'S REVIEW. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON A WRITTEN REQUEST. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.