SAN DIEGO OPERA ASSOCIATION: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- SAN DIEGO OPERA ASSOCIATION (EIN 95-6044429)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-01-11
- IRS object ID
- 202400169349302315
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-01-11T16:34:41-08:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 330783983 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | West Rhode & Roberts | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2741 4th Ave | AddressLine1Txt |
| City | San Diego | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92103 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 956044429 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | San Diego Opera Association | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SAND | BusinessNameControlTxt |
| Phone | 6192327636 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 233 A STREET STE 500 | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92101 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JEANNIE POSNER | PersonNm |
| Person Title | CFO/COO | PersonTitleTxt |
| Signature | 2024-01-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | JEANNIE | PersonFirstNm |
| Person Last | POSNER | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Cheryl Rhode | PreparerPersonNm |
| PTIN | P00234939 | PTIN |
| Phone | 6196155380 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Federated Assurance Level | FAL1 | FederatedAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JEANNIE POSNER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 233 A STREET STE 500 | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 921014095 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $8,628,324 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.SDOPERA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1953 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | THE MISSION OF SAN DIEGO OPERA IS TO DELIVER EXCEPTIONAL PERFORMANCES AND EXCITING, ACCESSIBLE PROGRAMS TO DIVERSE AUDIENCES, FOCUSING ON COMMUNITY ENGAGEMENT AND THE TRANSFORMATIVE AND EXPRESSIVE POWER OF THE HUMAN VOICE. AS PART OF ITS MISSION TO MAKE OPERA ACCESSIBLE TO ALL, SAN DIEGO OPERA OFFERS EXTENSIVE OPERA EDUCATION AND OUTREACH PROGRAMS, WHICH SERVE ADULTS AND SCHOOL CHILDREN IN SAN DIEGO COUNTY AND NORTHERN MEXICO, WITH A SPECIAL EMPHASIS ON DISADVANTAGED CHILDREN. | ActivityOrMissionDesc |
| Voting Members Governing Body | 21 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 21 | VotingMembersIndependentCnt |
| Total Employee | 399 | TotalEmployeeCnt |
| Total Volunteers | 210 | TotalVolunteersCnt |
| Total Gross UBI | -$23,553 | TotalGrossUBIAmt |
| PY Contributions Grants | $8,281,960 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,425,749 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,422,889 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,663,231 | CYProgramServiceRevenueAmt |
| CY Investment Income | $49,592 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$117,865 | PYOtherRevenueAmt |
| CY Other Revenue | $97,763 | CYOtherRevenueAmt |
| PY Total Revenue | $9,586,984 | PYTotalRevenueAmt |
| CY Total Revenue | $7,236,335 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $4,378,393 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,065,639 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $757,755 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,409,700 | PYOtherExpensesAmt |
| CY Other Expenses | $5,038,431 | CYOtherExpensesAmt |
| PY Total Expenses | $7,788,093 | PYTotalExpensesAmt |
| CY Total Expenses | $11,104,070 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,798,891 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$3,867,735 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $16,926,315 | TotalAssetsBOYAmt |
| Total Assets EOY | $13,243,536 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,374,638 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,530,133 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $15,551,677 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $11,713,403 | NetAssetsOrFundBalancesEOYAmt |
| Mission | MISSION: THE MISSION OF SAN DIEGO OPERA IS TO DELIVER EXCEPTIONAL PERFORMANCES AND EXCITING, ACCESSIBLE PROGRAMS TO DIVERSE AUDIENCES, FOCUSING ON COMMUNITY PARTNERSHIPS, AND THE TRANSFORMATIVE AND EXPRESSIVE POWER OF THE HUMAN VOICE.AS PART OF ITS MISSION TO MAKE OPERA ACCESSIBLE TO ALL, SAN DIEGO OPERA OFFERS EXTENSIVE OPERA EDUCATION AND OUTREACH PROGRAMS, WHICH SERVE ADULTS AND SCHOOL CHILDREN IN SAN DIEGO COUNTY AND NORTHERN MEXICO, WITH A SPECIAL EMPHASIS ON DISADVANTAGED CHILDREN.VISION: THE SAN DIEGO OPERA WILL BE RECOGNIZED INTERNATIONALLY AS A LEADING EXAMPLE OF ADAPTABILITY, INNOVATION AND SUSTAINABILITY, PROMOTING DIVERSITY ON STAGE, IN OUR REPERTOIRE, AND IN OUR STAFF AND LEADERSHIP, WITH A COMMITMENT TO WORLD. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $9,058,329 | ExpenseAmt |
| Revenue | $2,663,231 | RevenueAmt |
| Desc | DURING THE YEAR ENDED JUNE 30, 2023, SAN DIEGO OPERA PRODUCED THREE MAIN STAGE PRODUCTIONS AT SAN DIEGO CIVIC THEATER, 1 CHAMBER OPERA AT THE BALBOA THEATER AND A CONCERT AT THE CONRAD. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $312,605 | ExpenseAmt |
| Revenue | $40,984 | RevenueAmt |
| Desc | AS PART OF ITS MISSION TO MAKE OPERA ACCESSIBLE TO ALL, SAN DIEGO OPERA OFFERS EXTENSIVE OPERA EDUCATION AND OUTREACH PROGRAMS, WHICH SERVE ADULTS AND SCHOOL CHILDREN IN SAN DIEGO COUNTY AND NORTHERN MEXICO, WITH A SPECIAL EMPHASIS ON DISADVANTAGED CHILDREN. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $9,370,934 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 101 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 399 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 21 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 21 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Jeannie Posner | PersonNm |
| Phone | 6192327636 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 233 A STREET SUITE 500 | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 921014095 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (25 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| DAVID BENNETT | |||||||
| GENERAL DIR | 40.00 | 0.00 | Yes (X) | $300,544 | $0 | $16,816 | |
| JEANNIE POSNER | |||||||
| CFO/COO | 40.00 | 0.00 | Yes (X) | $233,153 | $0 | $16,074 | |
| BRUCE STASYNA | |||||||
| RES. CONDUCTOR | 40.00 | 0.00 | $137,647 | $0 | $10,509 | ||
| PETER SHAVITZ | |||||||
| CDO | 40.00 | 0.00 | $109,551 | $0 | $4,292 | ||
| ROBERT H KAPLAN PHD | |||||||
| VP FINANCE | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| SARAH B MARSH-REBELO GG | |||||||
| CHAIRPERSON | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JANET WHITE MA MBA CSCI | |||||||
| President | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| BRETT MCCLAIN | |||||||
| Director | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| VERONICA LEFF MAM | |||||||
| Director | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| LINDA SPUCK | |||||||
| Executive VP | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| CANDACE CARROLL | |||||||
| Secretary | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JOANN CLARK | |||||||
| Director | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| KARL HOSTETLER MD | |||||||
| Director | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| JOAN HENKELMANN | |||||||
| Director | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| CLARICE PERKINS | |||||||
| Director | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| CAROL LAZIER | |||||||
| Director | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| RONALD G LEONARDI PHD | |||||||
| Director | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| JOSEPH P MARTINEZ | |||||||
| Director | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| COREEN G PETTI | |||||||
| Director | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| BRETT MACLEOD | |||||||
| Director | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| CLAIRE REISS | |||||||
| Director | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| MICHAEL NOVAK | |||||||
| Director | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| HOPE CARLSON | |||||||
| Director | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| GLORIA M SHURMAN PHD | |||||||
| Director | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| MARY LINDENSTEIN WALSHOK PHD | |||||||
| Director | 2.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $780,895 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $47,691 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CONFIDENTIAL | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 915 JEFFERSON ROAD | AddressLine1Txt |
| City | ROCKLEDGE | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32955 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | SETTLEMENT AGREEMENT | ServicesDesc |
| Compensation | $100,170 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $503,848 | FundraisingAmt |
| Government Grants | $770,636 | GovernmentGrantsAmt |
| All Other Contributions | $3,151,265 | AllOtherContributionsAmt |
| Total Contributions | $4,425,749 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TICKET SALES | Desc |
| Business | 711190 | BusinessCd |
| Total Revenue Column | $2,663,231 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,663,231 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,663,231 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $69,463 | TotalRevenueColumnAmt |
| Exclusion | $69,463 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $19,871 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$19,871 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$19,871 | TotalRevenueColumnAmt |
| Exclusion | -$19,871 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $296,159 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $503,848 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $215,827 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $80,332 | TotalRevenueColumnAmt |
| Exclusion | $80,332 | ExclusionAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $1,132,738 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $1,156,291 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$23,553 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$23,553 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $40,984 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $40,984 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $40,984 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,236,335 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,704,215 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$23,553 | UnrelatedBusinessRevenueAmt |
| Exclusion | $129,924 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $679,288 | TotalAmt |
| Management And General | $172,894 | ManagementAndGeneralAmt |
| Fundraising | $506,394 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,415,870 | TotalAmt |
| Program Services | $4,026,365 | ProgramServicesAmt |
| Management And General | $301,772 | ManagementAndGeneralAmt |
| Fundraising | $87,733 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $522,483 | TotalAmt |
| Program Services | $444,571 | ProgramServicesAmt |
| Management And General | $45,469 | ManagementAndGeneralAmt |
| Fundraising | $32,443 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $447,998 | TotalAmt |
| Program Services | $370,002 | ProgramServicesAmt |
| Management And General | $42,194 | ManagementAndGeneralAmt |
| Fundraising | $35,802 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,407 | TotalAmt |
| Program Services | $14,127 | ProgramServicesAmt |
| Management And General | $15,280 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $647,360 | TotalAmt |
| Program Services | $599,050 | ProgramServicesAmt |
| Fundraising | $48,310 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $111,486 | TotalAmt |
| Program Services | $43,140 | ProgramServicesAmt |
| Management And General | $64,724 | ManagementAndGeneralAmt |
| Fundraising | $3,622 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $774,717 | TotalAmt |
| Program Services | $613,137 | ProgramServicesAmt |
| Management And General | $161,580 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $295,761 | TotalAmt |
| Program Services | $285,904 | ProgramServicesAmt |
| Management And General | $935 | ManagementAndGeneralAmt |
| Fundraising | $8,922 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,497 | TotalAmt |
| Management And General | $33,497 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,714 | TotalAmt |
| Program Services | $58,714 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|---|
| PRODUCTION COST | $2,490,101 | $2,485,061 | $5,040 | |
| OUTSIDE SERVICES | $316,289 | $208,226 | $18,156 | $89,907 |
| TELEPHONE AND INTERNET | $112,254 | $112,254 | ||
| BANK AND OTHER FEES | $105,007 | $100,839 | $4,168 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,838 | TotalAmt |
| Program Services | $9,544 | ProgramServicesAmt |
| Management And General | $42,961 | ManagementAndGeneralAmt |
| Fundraising | $11,333 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,104,070 | TotalAmt |
| Program Services | $9,370,934 | ProgramServicesAmt |
| Management And General | $975,381 | ManagementAndGeneralAmt |
| Fundraising | $757,755 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,126,055 | BOYAmt |
| EOY | $2,064,983 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,835,656 | BOYAmt |
| EOY | $39,935 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $467,278 | BOYAmt |
| EOY | $284,029 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $229,539 | BOYAmt |
| EOY | $244,137 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,831 | BOYAmt |
| EOY | $65,405 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $564,948 | BOYAmt |
| EOY | $431,446 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $732,374 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $572,427 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $115,118 | BOYAmt |
| EOY | $159,947 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,501,890 | BOYAmt |
| EOY | $9,084,120 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $869,534 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,926,315 | BOYAmt |
| EOY | $13,243,536 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $456,796 | BOYAmt |
| EOY | $438,502 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $896,317 | BOYAmt |
| EOY | $204,754 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,525 | BOYAmt |
| EOY | $886,877 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,374,638 | BOYAmt |
| EOY | $1,530,133 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,730,074 | BOYAmt |
| EOY | $2,428,888 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,821,603 | BOYAmt |
| EOY | $9,284,515 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,551,677 | BOYAmt |
| EOY | $11,713,403 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,926,315 | BOYAmt |
| EOY | $13,243,536 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$3,867,735 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $29,461 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,392,480 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,318,295 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,514,319 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,281,960 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,921,901 | CurrentTaxYearAmt |
| Total | $30,428,955 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,392,480 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,318,295 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,514,319 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,281,960 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,921,901 | CurrentTaxYearAmt |
| Total | $30,428,955 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $4,976,588 | SubstantialContributorsTotAmt |
| Public Support Total170 | $25,452,367 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,158 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,718 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $539 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year | $69,463 | CurrentTaxYearAmt |
| Total | $73,878 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $279,752 | CurrentTaxYearMinus4YearsAmt |
| Total | $279,752 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $63,308 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $40,984 | CurrentTaxYearAmt |
| Total | $104,292 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $30,886,877 | TotalSupportAmt |
| Public Support CY170 | 0.82410 | PublicSupportCY170Pct |
| Public Support PY170 | 0.80550 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $9,386,729 | BeginningYearBalanceAmt |
| Contributions | $19,022 | ContributionsAmt |
| Investment Earnings Or Losses | $35,218 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $466,147 | OtherExpendituresAmt |
| End Year Balance | $8,974,822 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $10,139,734 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$292,490 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $460,515 | OtherExpendituresAmt |
| End Year Balance | $9,386,729 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $8,673,218 | BeginningYearBalanceAmt |
| Contributions | $70,846 | ContributionsAmt |
| Investment Earnings Or Losses | $1,887,609 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $491,939 | OtherExpendituresAmt |
| End Year Balance | $10,139,734 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,613,871 | BeginningYearBalanceAmt |
| Contributions | $1,657,836 | ContributionsAmt |
| Investment Earnings Or Losses | $223,227 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $821,716 | OtherExpendituresAmt |
| End Year Balance | $8,673,218 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,279,775 | BeginningYearBalanceAmt |
| Contributions | $2,370,376 | ContributionsAmt |
| Investment Earnings Or Losses | $190,787 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $227,067 | OtherExpendituresAmt |
| End Year Balance | $7,613,871 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (true) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | Yes (true) | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | Yes (true) | RelatedOrgListSchRInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $732,374 | OtherCostOrOtherBasisAmt |
| Depreciation | $572,427 | DepreciationAmt |
| Book Value | $159,947 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $159,947 | TotalBookValueLandBuildingsAmt |
| Total Book Value Securities | $9,084,120 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | RIGHT OF USE OF ASSETS | Desc |
| Book Value | $869,534 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $869,534 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| CHARITABLE GIFT LIABILITIES | $8,344 |
| LEASE LIABILITY | $869,534 |
| POOLED INCOME FUND LIABILITY | $8,999 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $886,877 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $8,707,958 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $29,461 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $70,044 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $1,372,118 | OtherRevenueAmt |
| Revenue Not Reported | $1,471,623 | RevenueNotReportedAmt |
| Revenue Subtotal | $7,236,335 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $7,236,335 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $12,546,232 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $70,044 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $1,372,118 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,442,162 | ExpensesNotReportedAmt |
| Expenses Subtotal | $11,104,070 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $11,104,070 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part X : FIN48 Footnote | The San Diego Opera is exempt from federal income tax pursuant to Section 501(c)(3) of the Internal Revenue Code and is also exempt from state income tax. The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification No. 740-10, Accounting for Uncertainties in Income Taxes, which sets a minimum threshold for financial statement recognition of the benefit of a tax position taken or expected to be taken in a tax return. The San Diego Opera has reviewed its positions for all open tax years and has determined that it has no uncertain tax positions requiring accrual or disclosure. |
| Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 | SPECIAL EVENT EXPENSE $215827 SHOP OVERHEAD ALLOCATION $1156291 |
| Part XII, Line 2d: Other expenses and losses per audited F/S | SPECIAL EVENT EXPENSE $215827 SHOP OVERHEAD ALLOCATION $1156291 |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Special Fundraising Events | Yes (X) | SpecialFundraisingEventsInd |
| Agrmt Prof Fundraising Acty | false | AgrmtProfFundraisingActyInd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GALA | Event1Nm |
| Gross Receipts Event1 | $623,513 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $426,146 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $197,367 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $167,427 | OtherDirectExpensesEvent1Amt |
| Event2 | FRIDA AND DIEGO DINNER | Event2Nm |
| Gross Receipts Event2 | $50,241 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $50,241 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $19,579 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 4 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $126,253 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $77,702 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $48,551 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $28,821 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $800,007 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $503,848 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $296,159 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $215,827 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $215,827 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $80,332 | NetIncomeSummaryAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|
| DAVID BENNETT | |||
| GENERAL DIR | $300,544 | $16,816 | $317,360 |
| JEANNIE POSNER | |||
| CFO/COO | $233,153 | $16,074 | $249,227 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, Line 6 | DONATIONS OF $100 OR MORE QUALIFIES A DONOR FOR MEMBERSHIP WITH THE ORGANIZATION. |
| Form 990, Part VI, Section A, Line 7a | MEMBERS VOTE FOR DIRECTORS PER THE ORGANIZATION BYLAWS. |
| Form 990, Part VI, Section A, Line 7b | LEGALLY REQUIRES APPROVAL BY THE MEMBERSHIP. THE MEMBERS MUST ALSO APPROVE ANY AMENDMENTS TO THE BYLAWS WHICH MATERIALLY OR ADVERSELY AFFECT THE RIGHTS OF MEMBERS AS TO VOTING, DISSOLUTION OR TRANSFER OF MEMBERSHIP; AMEND OR REPEAL THE ASSOCIATIONS OBJECTIVES AND PURPOSES; SPECIFY OR CHANGE THE NUMBER OF DIRECTORS ALLOWED OR REQUIRED; OR THE MAXIMUM OR MINIMUM NUMBER OF DIRECTORS, OR CHANGE FROM A FIXED TO A VARIABLE NUMBER OF DIRECTORS OR VICE-VERSA; OR AMEND OR REPEAL THE METHODOF AMENDING THE BYLAWS. |
| Form 990, Part VI, Section B, Line 11b | SAN DIEGO OPERA ASSOCIATIONS PROCESS TO REVIEW THE FORM 990 IS AS FOLLOWS:A. AFTER PREPARATION OF THE FORM 990 BY THE CFO AND THE AUDIT FIRM, A DRAFT IS DISTRIBUTED TO THE AUDIT COMMITTEE FOR REVIEW AND INPUT. THE AUDIT COMMITTEE, SELECTED BY THE NOMINATING COMMITTEE OF THE BOARD AND ELECTED EACH YEAR BY THE MEMBERSHIP, IS COMPRISED OF INDIVIDUALS WHOSE BUSINESS AND PROFESSIONAL BACKGROUNDSBRING APPROPRIATE EXPERTISE TO THIS PROCESS. THE ASSOCIATIONS VICE PRESIDENT OF FINANCE IS ALSO A NON-VOTING MEMBER OF THE AUDIT COMMITTEE.B. THE AUDIT COMMITTEE REVIEWS AND APPROVES THE 990. THE 990 IS DISTRIBUTED TO THE BOARD OF DIRECTORS BEFORE PUBLICATION, IN COMPLIANCE WITH IRS GUIDELINES. THE BOARD OF DIRECTORS ARE ENCOURAGED TO PROVIDE INPUT AND MAKE INQUIRIES AS THEY DEEM NECESSARY.C. SHOULD ANY REVISIONS BE NECESSARY, THE UPDATED DRAFT OF THE FORM 990 IS THEN PROVIDED TO BOTH THE AUDIT COMMITTEE AND FULL BOARD FOR FINAL REVIEW. IT IS PROVIDED TO THEM IN AMPLE TIME TO PERMIT THEM TO REVIEW THE CHANGES, TO ASK QUESTIONS AND / OR MAKE FINAL SUGGESTIONS BEFORE IT IS SUBMITTED TO THE INTERNAL REVENUE SERVICE. |
| Form 990, Part VI, Section B, Line 12c | THE ORGANIZATION MAINTAINS A CODE OF CONDUCT THAT INCLUDES, AMONG OTHER PROVISIONS, A CONFLICT OF INTEREST POLICY. THAT POLICY COVERS ALL OF THE ORGANIZATION'S OFFICERS, DIRECTORS, BOARD MEMBERS AND STAFF. THE POLICY IS CIRCULATED TO ALL COVERED PERSONS, EACH OF WHOM IS REQUIRED TO DISCLOSE ANY FACTS OR RELATIONSHIPS THAT COULD GIVE RISE TO A CONFLICT OF INTEREST, AND TO SIGN THAT DISCLOSURE AFTERACKNOWLEDGING THAT HE OR SHE HAS CAREFULLY READ AND CONSIDERED THE QUESTIONS. WHILE THE POLICY REQUIRES EACH COVERED PERSON TO DISCLOSE VOLUNTARILY ANY TRANSACTION OR RELATIONSHIP THAT HE OR SHE BELIEVES TO RESULT IN A CONFLICT OF INTEREST, THE ORGANIZATION'S OFFICERS, DIRECTORS, BOARD MEMBERS AND STAFF ARE ALSO INSTRUCTED TOREPORT ANY VIOLATION OF THE POLICY TO MANAGEMENT AND/OR THE GOVERNANCE COMMITTEE OF THE BOARD. THE BOARD OF DIRECTORS MAKES THE FINAL DETERMINATION AS TO WHETHER A CONFLICT EXISTS, AND REVIEWS THE RELEVANT FACTS IF A CONFLICT ARISES. IF ANYCOVERED PERSON HAS A CONFLICT, HE OR SHE IS PROHIBITED FROM PARTICIPATING IN BOTH THE DELIBERATION PROCESS AND THE DECISION-MAKING PROCESS WITH RESPECT TO THE RELEVANT TRANSACTION. FURTHER, EACH COVERED PERSON IS REQUIRED TO UPDATE HIS OR HER DISCLOSURE STATEMENT IMMEDIATELY IF AT ANY TIME DURING THEIR SERVICE TO THEORGANIZATION THERE OCCURS AN EVENT, CHANGE OR DEVELOPMENT THAT WOULD REQUIRE AN ADDITIONAL DISCLOSURE. |
| Form 990, Part VI, Section B, Line 15a | MEMBERS OF THE BOARD NEGOTIATED THE COMPENSATION AND BENEFITS FOR THE GENERAL DIRECTOR IN JUNE OF 2015, WHICH RESULTED IN A WRITTEN EMPLOYMENT CONTRACT. THE TERM OF THE EMPLOYMENT CONTRACT WAS EXTENDED UNTIL JUNE 2024. IN SETTING THE GENERAL DIRECTOR'S COMPENSATION AND BENEFITS, MEMBERS OF THE BOARD REVIEWED THE GENERAL DIRECTORS MERIT AND PRODUCTIVITY. |
| Form 990, Part VI, Section B, Line 15b | THE GENERAL DIRECTOR EVALUATES AND SETS OFFICER AND KEY EMPLOYEE COMPENSATION. COMPENSATION FOR OFFICERS OR KEY EMPLOYEES IN 2022 CHANGED DUE TO MERIT & PRODUCTIVITY GOALS. |
| Form 990, Part VI, Section C, Line 19 | SAN DIEGO OPERA ASSOCIATION MAKES ITS AUDITED FINANCIALS, CORPORATE BYLAWS, BOARD OF DIRECTORS GOVERNANCE GUIDELINES, CONFLICT OF INTEREST POLICY AND COMMITTEE CHARTERS AVAILABLE ON ITS WEBSITE. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SAN DIEGO OPERA ASSOC ENDOWMENT TRUST | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 804358 | AddressLine1Txt |
| City | CHICAGO | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60680 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 330519746 | EIN |
| Primary Activities | SUPPORT SDO | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 12A | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (true) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SAN DIEGO OPERA ASSOC ENDOWMENT TRUST | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | s | TransactionTypeTxt |
| Involved | $189,614 | InvolvedAmt |
| Method Of Amount Determination | Cost | MethodOfAmountDeterminationTxt |
Comments