The mission of Berkeley Symphony is to celebrate our unique and diverse community through music-creating live performances and educational programs to engage the curiosity, spirit, and intellect of our audiences.

501(c)(3) charity; gifts are tax-deductible.
63¢ of each $1 spent went to programs.
$279K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $61K a year · 4% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
63%
of spending
Worth a look: 63% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$279K
to officers and key staff · 14% of spending
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
Pt VII · Sec A
8 mo
of spending, in cash
Looks good: 8.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
5
named funders · $84K
Looks good: 5 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$187K
12% of total assets
Looks good: liabilities are 12% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 16 voting members
Looks good: 14 of 16 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.1M
-3% vs prior year
Spent
$2.1M
To programs
63%
Net assets
$1.4M
By yearFY2021–FY2025
Revenue
$2.1M
FY2024▼ -3%
Tap a bar for its year
Revenue by fiscal year
FY2021$1.1M
FY2022$1.7M
FY2023$2.2M
FY2024$2.1M
FY2025$601K
Expenses
$2.1M
FY2024▲ +24%
Tap a bar for its year
Expenses by fiscal year
FY2021$745K
FY2022$1.5M
FY2023$1.7M
FY2024$2.1M
FY2025$1.4M
Net assets
$1.4M
FY2024▲ +5%
Tap a bar for its year
Net assets by fiscal year
FY2021$549K
FY2022$784K
FY2023$1.3M
FY2024$1.4M
FY2025$546K

From the FY2024 Form 990 (year ending July 2024) · figures checked against the IRS filing · see the original

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You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 1973.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

63 cents of each dollar spent went to programs.

Program services 63% · $1.3M Management & general 23% · $477K Fundraising 14% · $289K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

19 people listed on the 990; $279K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Executive Dir.
$166,731Pt VII · Sec A
Development Direct
$107,721Pt VII · Sec A
$2,775Pt VII · Sec A
Director
$2,050Pt VII · Sec A
Chairman
$0Pt VII · Sec A
VP Development
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
VP Community
$0Pt VII · Sec A

Marion Atherton’s $122K as Executive Dir is at the 95th percentile of top reported officer pay among 2215 $100K–1M arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

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

NameFY2025FY2024FY2023FY2022FY2021
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.

See Berkeley Symphony Orchestra executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Presents live music performances and educational programs for diverse communities.

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Provided by the organization

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3 programs · $1.3M · in their own filed words · FY2023
01

Symphonic Concerts

Berkeley Symphony offers symphonic concerts, three during fiscal year ended July 31, 2024, located at Zellerbach Hall, Berkeley.

$1.0Mprogram expense
02

Music in the Schools

Berkeley Symphony provides award-winning comprehensive and year-round music education programs in all 11 Berkeley Public elementary schools and 3 middle schools.

$171Kprogram expense
03

Berkeley Symphony & Friends Chamber Concerts

Berkeley Symphony's 5 chamber concerts provide opportunities for musicians to perform in the East Bay and expands our audience with performances in an intimate chamber setting at Piedmont Center for the Arts.

$91Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

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

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$2.1M
Ln 12
Gifts and grantsLn 1h$1.7M
Fees for servicesLn 2g$471K
Investment incomeLn 3$51K
Money outPt IX
$2.1M
Ln 25
Programscol B$1.3M
Managementcol C$477K
Fundraisingcol D$289K
Owns and owesPt X
$1.4M
net assets · Ln 32
Cash and savingsLn 1–2$1.4M
Total assetsLn 16$1.6M
LiabilitiesLn 26$187K
PeoplePt VI, VII
19
listed · VII A
PaidVII A4
Voting boardVI 1a16
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.7M
Government grantsLn 1e$35K
Noncash giftsLn 1g$5K
Fundraising eventsLn 1c$193K
Fees for servicesLn 2g$471K
Investment incomeLn 3$51K
Gains on assetsLn 7$0
Total revenueLn 12$2.1M
Assets in detailPt X, end of year
CashLn 1$86K
SavingsLn 2$1.3M
Cash and savings togetherLn 1–2$1.4M
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$4K
Other assetsLn 15$65K
Total assetsLn 16$1.6M
LiabilitiesLn 26$187K
Net assetsLn 32$1.4M
OperationsPt I, VI
EmployeesI 5205
VolunteersI 630
Fiscal year endsHeaderJuly
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$1.3M$1.4M
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$7K$4K
Total assetsLn 16$1.5M$1.6M
LiabilitiesLn 26$157K$187K
Net assetsLn 32$1.3M$1.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$132K$53K$33K$46K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$822K$593K$120K$109K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$92K$63K$15K$14K
Payroll taxesLn 10$80K$57K$12K$12K
Management feesLn 11a$0
Legal feesLn 11b$25$25
Accounting feesLn 11c$48K$48K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$464K$263K$132K$69K
Advertising and promotionLn 12$58K$58K$454
Office expensesLn 13$25K$24K$542
Information technologyLn 14$5K$30$5K
RoyaltiesLn 15$0
OccupancyLn 16$46K$348$45K$24
TravelLn 17$88K$58K$12K$17K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$3K$3K
InsuranceLn 23$5K$5K
Other expenses (24a–d)Ln 24$150K$130K$14K$6K
All other expensesLn 24e$43K$19K$10K$15K
Total functional expensesLn 25$2.1M$1.3M$477K$289K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $601K$1.4M−$834K$546K 990 PDF
FY2024 Viewing $2.1M$2.1M$61K$1.4M 990 PDF
FY2023 $2.2M$1.7M$530K$1.3M 990 PDF
FY2022 $1.7M$1.5M$235K$784K 990 PDF
FY2021 $1.1M$745K$313K$549K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $2,121,014 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,016,084$1,661,746
I-9 Program service revenuePrior year $196,810$470,922
I-10 Investment incomePrior year $18,113$51,018
I-11 Other revenuePrior year −$35,141−$62,672
I-12 Total revenuePrior year $2,195,866$2,121,014
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $878,255$1,125,670
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $787,442$934,569
I-18 Total expensesPrior year $1,665,697$2,060,239
I-19 Revenue less expensesPrior year $530,169$60,775
Part VI · Governance 14 of 16 board members independent, 1 to look at
VI-1a Voting members of the governing body16
VI-1b Independent voting members14
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,121,014 across 12 lines filed
VIII-1c Fundraising events$193,365
VIII-1e Government grants$34,800
VIII-1f All other contributions, gifts and grants$1,433,581
VIII-1g Noncash contributions (included above)$4,586
VIII-1h Total contributions, gifts and grants$1,661,746
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $470,922$470,922
VIII-3 Investment incomeExcluded from tax $51,018$51,018
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events−$62,672
VIII-12 Total revenueRelated to mission $470,922 · Excluded from tax $51,018$2,121,014
Part IX · Statement of functional expenses $2,060,239 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $52,692 · Management $32,933 · Fundraising $46,106$131,731
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $593,034 · Management $119,869 · Fundraising $109,001$821,904
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $62,545 · Management $14,856 · Fundraising $14,169$91,570
IX-10 Payroll taxesPrograms $56,581 · Management $11,852 · Fundraising $12,032$80,465
IX-11a Management fees$0
IX-11b Legal feesManagement $25$25
IX-11c Accounting feesManagement $47,677$47,677
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $263,070 · Management $132,051 · Fundraising $69,250$464,371
IX-12 Advertising and promotionPrograms $57,724 · Management $454$58,178
IX-13 Office expensesManagement $24,363 · Fundraising $542$24,905
IX-14 Information technologyPrograms $30 · Management $5,025$5,055
IX-15 Royalties$0
IX-16 OccupancyPrograms $348 · Management $45,250 · Fundraising $24$45,622
IX-17 TravelPrograms $58,480 · Management $11,925 · Fundraising $17,228$87,633
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationManagement $2,843$2,843
IX-23 InsuranceManagement $5,193$5,193
IX-24 Other expenses (24a–d)Programs $130,411 · Management $13,641 · Fundraising $5,763$149,815
IX-24e All other expensesPrograms $19,140 · Management $9,540 · Fundraising $14,572$43,252
IX-25 Total functional expensesPrograms $1,294,055 · Management $477,497 · Fundraising $288,687$2,060,239
Part X · Balance sheet $1,566,836 assets, 21 lines filed
X-1 Cash, non-interest-bearingStart of year $74,857$86,066
X-2 Savings and temporary cash investmentsStart of year $1,201,981$1,346,851
X-3 Pledges and grants receivable$3,000
X-4 Accounts receivableStart of year $52,225$17,500
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $49,850$44,154
X-10c Land, buildings and equipment, netStart of year $7,109$4,266
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $85,194$64,999
X-16 Total assetsStart of year $1,471,216$1,566,836
X-17 Accounts payable and accrued expensesStart of year $34,259$83,851
X-19 Deferred revenueStart of year $37,665$36,520
X-25 Other liabilitiesStart of year $85,194$66,210
X-26 Total liabilitiesStart of year $157,118$186,581
X-27 Net assets without donor restrictionsStart of year $1,282,098$1,367,423
X-28 Net assets with donor restrictionsStart of year $32,000$12,832
X-32 Total net assets or fund balancesStart of year $1,314,098$1,380,255
X-33 Total liabilities and net assetsStart of year $1,471,216$1,566,836
Part XI · Reconciliation of net assets $1,380,255 net assets at year end
XI-1 Total revenue$2,121,014
XI-2 Total expenses$2,060,239
XI-3 Revenue less expenses$60,775
XI-4 Net assets at start of year$1,314,098
XI-5 Net unrealized gains (losses) on investments$5,382
XI-10 Net assets at end of year$1,380,255

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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