Berkeley Symphony Orchestra EIN 23-7219508

Berkeley Symphony Orchestra FY2021 filing

EIN  23-7219508 Public charity (501(c)(3)) Berkeley, CA Founded 1969
Form 990 (PDF)
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →
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Size
$100K–1M
What they do
Presents live music performances and educational programs for diverse communities.
Leadership
Jim Tibbs · Executive Dir. · $87K
Money in and out
$1.1M revenue, $745K expenses
Bottom line
46% program efficiency

Presents live music performances and educational programs for diverse communities. For fiscal year 2021 it reported $1.1M in revenue, $745K in expenses, and $549K in net assets.Pt I

Where the money goes · FY2021
Total revenue
$1.1M
Pt VIII · Ln 12
Total expenses
$745K
Pt IX · Ln 25
Net assets
$549K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $313K
Where spending went · Part IX cols B–D
Program services $0.46 Management & general $0.33 Fundraising $0.21
Program efficiency
46%
of spending reaches programs
Operating runway
12.9mo
months of highly liquid reserves at operating expense rate
Surplus margin
+30%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2021 · Form 990
Revenue
$1.1M
FY2021
Expenses
$745K
FY2021
Total assets
$813K
FY2021
Total liabilities
$265K
FY2021
Total revenue
$1.1M
Pt VIII · Ln 12
Total expenses
$745K
Pt IX · Ln 25
Net assets
$549K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$313K
Total assetsPt X · Ln 16$813K
Program-expense ratioPt IX · col B46%
Voting members of governing bodyPt I · Ln 317
Independent voting membersPt I · Ln 417
Mission & Programs · Part III

Where the work happens

3 program services account for $344K of program spending, described in the organization's own filed words · FY2020.
01

Regular Season Concerts

Berkeley symphony orchestra created virtual content during the FY21 season. Bso offered joseph young & friends, which is a series of online musical gatherings hosted by music director joseph young.

$344Kprogram expense
02

Educational Outreach

Berkeley Symphonys Music in the Schools (MITS) program provides comprehensive, age-appropriate music education to over 4600 Berkeley public students each year at no cost to the students or their families.

Pt IX · col B
03

Non-Recurring Concerts and Activities

Berkeley Symphony maintains a strong and important presence in the musical community throughout the year via strategic partnerships with other local arts organizations.

Pt IX · col B

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CBerkeley Symphony Orchestra
EINHdr · item D23-7219508
Principal addressHdr · item CBerkeley, CA
WebsiteHdr · item Jwww.berkeleysymphony.org
Year of formationHdr · item L1969
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFArts & Culture (A690)
Ruling yearIRS BMFJan 1973

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a17
Independent voting membersPt VI · Ln 1b17
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2Yes

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Executive Dir.
$87,244Pt VII · Sec A
Artistic Dir.
$70,269Pt VII · Sec A
President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
VP Governance
$0Pt VII · Sec A
VP Cmty Engment
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 7 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021
Katy Kammeyer$166,731$114,842
Marion Atherton$122,500
Jessica Frye$107,721
Jim Tibbs$82,609$87,244
Ren Mandel$67,202$70,269
Michel Taddei$8,847$2,775
Emma Moon$2,050

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Statement of Revenue

Part VIII
Contributions & grants$1.1M · 103%
Program service revenue$11K · 1%
Contributions & grants103%$1.1M
Program service revenue1%$11K
— government grantsLn 1e$217K
Total revenueLn 12$1.1M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.46 Management & general $0.33 Fundraising $0.21
Program services46%$344K
Management & general33%$248K
Fundraising21%$153K
Total functional expensesLn 25$745K

Balance Sheet

Part X · end of year
CashLn 1$753K
Total assetsLn 16$813K
Total liabilitiesLn 26$265K
Total net assetsLn 32$549K
Months of cash on handcomputed12.1

Financial Metrics

Form 990 · FY2021 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $753K · Operating expenses (Pt IX) $745K · Less non-cash grants $46K · Cash operating expenses/yr $699K
12.9 months
Where the money goes
Program services
Program services $344K · Total expenses $745K
46%
Management & General
Management & general $248K · Total expenses $745K
33%
Fundraising
Fundraising $153K · Total expenses $745K
21%
Cost to raise $1
Fundraising expense $153K · Solicited contributions $868K
$0.18 to raise $1
Where the money comes from
Contribution dependence
Contributions & grants $1.1M · Total revenue $1.1M
103%
Government reliance
Government grants $217K · Total revenue $1.1M
21%
Earned-income share
Program service revenue $11K · Total revenue $1.1M
1%
Investment reliance
Investment income $0 · Total revenue $1.1M
0%
Program self-sufficiency
Program service revenue $11K · Total expenses $745K
1%
Growth & trend
Revenue growth (YoY)
This year $1.1M · Prior year —
No prior year on file
Net-asset trend (YoY)
End of year $549K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $1.1M · Expenses $745K
+30%
Liabilities-to-Assets
Total liabilities — · Total assets $813K
Net-asset ratio
Net assets $549K · Total assets $813K
67%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $813K
0%
People & payroll
Highest Reported Total Compensation
Individual Jim Tibbs · Reported title Executive Dir. · Highest reported compensation $87K · Total expenses $745K
12%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $513K · Total expenses $745K
69%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 46%
Overhead ratio 33%
Fundraising cost ratio 14%
Investment management fee ratio 0%
Legal fee ratio 0%
Accounting fee ratio 5%
Fundraising fee ratio 0%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 5 funders →

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024$2.1M revenue · ⤓ 990 PDF
FY2023$2.2M revenue · ⤓ 990 PDF
FY2022$1.7M revenue · ⤓ 990 PDF
FY2021$1.1M revenue · viewing · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2021IRS
Classification, formation year, addressIRS Business Master File
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