Berkeley Piano Club

“There were changes to the by-laws but the changes were not significant. The changes included officer title changes, a section number change, distributionof the annual directory and a requirement to record "special events".”

“Certain women in the local area who are musicians or interested in music are asked to join by current members. Two letters of recommendation are submitted to a committee which then invites these potential members to join the organization.”

“A slate of candidates for vacancies on the board of directors and officers of the board is presented annually to the general membership at a meeting prior to the election. The board and officers of the board are elected annually by the general membership for two year terms. One-third of the board rotates off each year.”

“The board of directors is the main decision-making body of the organization. The board meets several times a year. Committees are formed to oversee particular areas. They report to the board regularly. The board presents resolutions affecting the membership as a whole to the general membership for a vote.”

“The tax preparer and the treasurer go over the tax return in detail. It is then made available to officers and members of the organization. Current financial statements are presented at every board meeting”

“The board of directors annually reviews contracts to see if there is anypotential conflict of interest among contractors and members of the organization.”

“Any person may make a written request for the organization's tax return and this document will be made available to them.”

“Other program services 4: marliave fundto assist young musicians obtain quality instruments for their specialty.”

“The change from cash to accrual basis of reporting is based on the fact thatthe organization has grown over the many years of its existence. There areadditional sources of funds, prepaid expenses, accrued accounts receivable andnet unrealized gains and losses. Fund accounting is now used. The additionalcomplexity of the organization now warrants this method of reporting. It doesnot affect any income statements or statements of restricted and unrestrictednet assets (formerly called balance sheets) in the past.”