2024-03-15T14:28:54-05:00 2022-06-30 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2021-07-01 581371843 THE ATLANTA OPERA INC % INGA MURRO ATLA 4048818801 1575 NORTHSIDE DR NW STE 350 ATLANTA GA 30318 MR RHYS T WILSON BOARD CHAIR 4043511282 2024-03-01 true Rhys T Wilson 999009999 4048746244 2024-03-01 3 2021 2023-04-26 12:10:37Z X MR RHYS T WILSON 1575 NORTHSIDE DR NW STE 350 ATLANTA GA 30318 29676065 false X WWW.ATLANTAOPERA.ORG X 1979 GA THE ATLANTA OPERA STRIVES TO ENRICH OUR COMMUNITY BY CREATING THE HIGHEST QUALITY OPERATIC AND THEATRICAL PROGRAMMING THAT RE-IMAGINES THE CLASSICS AND INTRODUCES NEW WORKS. 37 37 143 59 0 0 9644335 23583292 363457 1626090 971911 2512957 1281425 13511 12261128 27735850 0 0 0 0 3732002 5407673 0 0 993406 3536515 5425672 7268517 10833345 4992611 16902505 26985184 39297850 2625392 2181971 24359792 37115879 ENRICH OUR COMMUNITY BY CREATING THE HIGHEST QUALITY OPERATIC AND THEATRICAL PROGRAMMING THAT RE-IMAGINES THE CLASSICS AND INTRODUCES NEW WORKS; EXPANDS AND ENGAGES OUR AUDIENCE; AND STIMULATES CRITICAL CONVERSATIONS. false false 4850018 1372640 OPERA PERFORMANCES - LIVE PERFORMANCES OF 4 Large scale productions at the cobb energy centre with a total attendance of approximately 18,725. 2593559 41639 COMMUNITY ENGAGEMENT AND EDUCATION PERFORMANCES - IN SCHOOL PERFORMANCES INCLUDE STUDIO TOURS, WORKSHOPS, MASTERCLASSES AND RESIDENCES FOR GRADES K-12; FINAL DRESS REHEARSAL AND FIELD TRIP PROGRAMS BRING STUDENTS TO FULLY STAGED MAINSTAGE PRODUCTIONS FOR GRADES 6-12. THESE PROGRAMS SERVED A COMBINED 37,928 STUDENTS AT 121 EDUCATIONAL INSTITUTIONS. COMMUNITY ENGAGEMENT PROGRAMS SUCH A PRE-TALKS, PANELS, POP-UP CONCERTS, AND PARTNERSHIP EVENTS SERVED 7,717 COMMUNITY MEMBERS AT 19 TOTAL EVENTS. 1225925 211811 DISCOVERIES SERIES - LIVE and Filmed PERFORMANCES DEDICATED TO OUR AUDIENCE MEMBERS WHO ARE LOOKING FOR NEW WORKS, NEW IDEAS, AND FRESH PERSPECTIVES. SERVING APPROXIMATELY 4,037 PATRONS ANNUALLY, THE SERIES IS PERFORMED AT A SMALLER, URBAN VENUES THAT ARE EASILY ACCESSIBLE VIA MASS TRANSIT. 8669502 true true false false false false false false false true true false false false false true true false false false true false false false false false false false false true false false false false false false false false true false false false true false false false false true 164 0 true 143 true false false false false false true true false false false false false false X 37 37 false false false false false false false true true false false true true true true true true true true false GA X INGA MURRO 4048812256 1575 NORTHSIDE DR NW BLDG 300 ST ATLANTA GA 30318 X Mr Tomer Zvulun SEE SCH O General & Artistic Director 45.0 0.0 X 555432 0 2976 Mr Micah B Fortson Managing Director 45.0 0.0 X 162901 0 39517 Mr Paul R Harkins Chief Advancement Officer 45.0 0.0 X 176133 0 5697 Ms Ashley Mirakian Chief of Marketing & Audience 45.0 0.0 X 108782 0 25311 Ms Kathy White Director of Finance 45.0 0.0 X 102577 0 4103 Mr Rhys T Wilson Board Chair 12.0 0.0 X X 0 0 0 Ms Cathy Callaway Adams Immediate Past Chair 12.0 0.0 X X 0 0 0 Mr John L Hammaker Vice Chair 12.0 0.0 X X 0 0 0 Ms Bunny Winter Treasurer 12.0 0.0 X X 0 0 0 Mr Michael Paulhus Secretary 12.0 0.0 X X 0 0 0 Mrs Elizabeth Adler Board Member 1.5 0.0 X 0 0 0 Mrs Wendy Anzalone Board Member 1.5 0.0 X 0 0 0 Mr Bryan Barnes Board Member 1.5 0.0 X 0 0 0 Mr Dante Bellizzi Board Member 1.5 0.0 X 0 0 0 Mr Montague L Boyd IV Board Member 1.5 0.0 X 0 0 0 Dr Harold J Brody Board Member 1.5 0.0 X 0 0 0 Mrs Rosemary Kopel Brown Board Member 1.5 0.0 X 0 0 0 Mr Frank H Butterfield Board Member 1.5 0.0 X 0 0 0 Mr Mario Concha Board Member 1.5 0.0 X 0 0 0 Dr Frank A Critz Board Member 1.5 0.0 X 0 0 0 Mr Robert P Dean Board Member 1.5 0.0 X 0 0 0 Mr Dieter W Elsner Board Member 1.5 0.0 X 0 0 0 Dr Donald J Filip Board Member 1.5 0.0 X 0 0 0 Mr Kevin Greiner Board Member 1.5 0.0 X 0 0 0 Mrs Joanne Chesler Gross Board Member 1.5 0.0 X 0 0 0 Mr John Haupert Board Member 1.5 0.0 X 0 0 0 Mr Jamael Hester Board Member 1.5 0.0 X 0 0 0 Mr Howard W Hunter Board Member 1.5 0.0 X 0 0 0 Mr Andrew R Long Board Member 1.5 0.0 X 0 0 0 Mr James B Miller Jr Board Member 1.5 0.0 X 0 0 0 Mrs Stephanie Morela Board Member 1.5 0.0 X 0 0 0 Mrs Sandra S Morelli Board Member 1.5 0.0 X 0 0 0 Mrs Talia Murphy Board Member 1.5 0.0 X 0 0 0 Mr Howard D Palefsky Board Member 1.5 0.0 X 0 0 0 Mr William Pennington Board Member 1.5 0.0 X 0 0 0 Dr Carlos del Rio Board Member 1.5 0.0 X 0 0 0 Mr Herbert J Rosenberg Board Member 1.5 0.0 X 0 0 0 Mr Thomas Saylor Board Member 1.5 0.0 X 0 0 0 Mr Charles Sharbaugh Board Member 1.5 0.0 X 0 0 0 Mr Alex J Simmons Jr Board Member 1.5 0.0 X 0 0 0 Mrs Christine StClare Board Member 1.5 0.0 X 0 0 0 Mr William Tucker Board Member 1.5 0.0 X 0 0 0 1105825 0 77604 5 false true false UTP Productions Inc 774 South 500 West SALT LAKE CITY UT 84101 Contract Performers 531277 1 963250 22620042 661251 23583292 TICKETING 711110 1459746 1459746 COMMUNITY ENGAGEMENT 711110 41639 41639 TICKET & SEAT FEES 711110 8985 8985 CONTRACTED SERVICES 711110 0 0 SET RENTAL 711110 115720 115720 1626090 599615 599615 0 0 0 0 0 3835989 1922647 1913342 1913342 1913342 0 0 0 0 0 0 12787 17568 -4781 -4781 MISC REVENUE 18292 18292 18292 27735850 1626090 2526468 X 0 0 0 0 929909 682604 119542 127763 0 3829732 2811231 492322 526179 22991 8047 11495 3449 344029 214830 99384 29815 281012 206278 36125 38609 0 488 488 44830 11099 33731 0 0 86861 86861 1845129 1655963 103088 86078 430157 427939 2218 157657 119902 35544 2211 152922 121386 20109 11427 0 455344 308221 75416 71707 172335 171164 100 1071 0 6635 4992 648 995 0 0 379635 379635 18978 14663 2054 2261 OTHER PRODUCTION COSTS 976998 976998 0 0 SET & HALL RENTAL 496707 496707 0 0 INDIRECT FUNDRAISING EXPENSES 133450 33869 7740 91841 BANK & MERCHANT FEES 59293 16257 43036 0 8253 7229 1024 10833345 8669502 1170437 993406 X 851660 752903 2879762 1299525 1512315 15762769 6197 14573 0 0 0 0 0 0 9484 7131 336679 262520 4597642 2025936 2184899 2571706 17914178 17324261 0 0 0 0 48 0 1289962 1302462 26985184 39297850 940263 1264946 0 0 844879 917025 0 0 0 0 0 0 840250 0 0 0 0 0 2625392 2181971 X 3057211 5099969 21302581 32015910 24359792 37115879 26985184 39297850 16902505 -4143397 -3021 X false true X true false X 12151975 7973358 4911150 9644335 23583292 58264110 0 0 12151975 7973358 4911150 9644335 23583292 58264110 28060238 30203872 189723 253388 250332 215563 599615 1508621 113006 113006 25000 2305 1115 18292 46712 59932449 8953520 0.50396 0.59925 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15099308 380000 -1523587 86861 13868860 11420529 600156 3377212 240895 57694 15099308 11222309 287445 408947 442920 55252 11420529 9083412 1708204 862937 384913 47331 11222309 8122155 525709 818322 343826 38948 9083412 1.00000 false false 323492 214944 108548 4041966 1721236 2320730 232184 89756 142428 2571706 0 0 X 23524055 -4143397 18463 -4124934 27648989 86861 86861 27735850 10767968 21484 21484 10746484 86861 86861 10833345 SCH D, PART V, LINE 4 TEMPORARILY RESTRICTED NET ASSETS INCLUDE TIME AND PURPOSE RESTRICTED CONTRIBUTIONS, THE PURPOSE RESTRICTED FUNDS ARE TO BE USED FOR COMMUNITY ENGAGEMENT. PERMANENTLY RESTRICTED NET ASSETS TOTALING $13,868,860 AT JUNE 30, 2022 CONSISTS OF ENDOWMENT FUND INVESTMENTS TO BE HELD INDEFINITELY, THE INCOME FROM WHICH IS UNRESTRICTED FOR SUPPORT OF THE OPERATIONS OF THE OPERA. SCH D, PART X, LINE 2 The Opera is exempt from income taxes under Section 501(c)(3) of the U.S. Internal Revenue Code, as amended, and is classified by the Internal Revenue Service as other than a private foundation. Accordingly no provision or liability for federal and state income taxes has been recorded in the accompanying financial statements. The Opera annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions the Opera takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. In the normal course of business, the Opera is subject to examination by the federal and state taxing authorities. In general, the Opera is no longer subject to tax examinations for tax years ending before June 30, 2019. SCH D, PART XI, LINE 2D 17,568 COGS Included in Inventory 895 + Loss on Sale of Securities -------------------------- 18,463 = SCH D, PART XII, LINE 2D 17,568 COGS Included in Inventory 895 + Loss on Sale of Securities 3,021 + Bad Debt on Pledges Pre 07/01/2021 -------------------------- 21,484 = Europe (Including Iceland and Greenland) 0 0 Program Services Performers 108240 East Asia and the Pacific 0 0 Program Services Performers 10250 Central America and the Caribbean 0 0 Program Services Performers 1000 North America 0 0 Program Services Performers 4500 East Asia and the Pacific 0 0 Program Services Production Costs 111180 0 0 0 0 235170 235170 X X X false true false false false false false true false Mr Tomer Zvulun SEE SCH O General & Artistic Director 321105 0 198327 0 36000 0 2803 0 1031 0 559266 0 0 0 Mr Paul R Harkins Chief Advancement Officer 156133 0 20000 0 0 0 5697 0 858 0 182688 0 0 0 Mr Micah B Fortson Managing Director 135901 0 27000 0 0 0 0 0 40375 0 203276 0 0 0 SCH J, PART I, LINE 4B During fiscal year 2018 the organization implemented a deferred compensation plan for the CEO. During the 5 year term of the agreement, the organization will set aside amounts as a long term incentive bonus. The CEO is not vested in these amounts until the end of the contract period, termination without cause or resignation on good terms. SCH J, PART I, LINE 7 MERIT BONUSES WERE AWARDED BASED ON PERFORMANCE AT YEAR END. Additionally, director fees are awarded based on the number of shows produced during the year. X 13 624733 FAIR MARKET VALUE X Gift Card 1 25000 FAIR MARKET VALUE X Printing 2 1010 FAIR MARKET VALUE X Event Expenses 1 7855 FAIR MARKET VALUE X Food & Beverages 1 2653 FAIR MARKET VALUE false true true SCH M, PART 1, COL B THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS IN SCHEDULE M, PART I, COLUMN B. SCH M, PART 1, LINE 32B THE OPERA USES A BROKERAGE FIRM TO SELL THE STOCK CONTRIBUTIONS. PART VI, LINE 11B THE FORM 990 IS PRESENTED TO THE EXECUTIVE AND FINANCE COMMITTEES OF THE BOARD FOR FORMAL APPROVAL. THE APPROVED 990 IS PROVIDED TO ALL BOARD MEMBERS. PART VI, LINE 12C Board members are expected to read the conflict of interest policy when they join the board and a copy of this policy is provided to current board members on an annual basis. If board leadership identifies a potential conflict of interest the board member in question is surveyed and appropriate action is taken to resolve the conflict. Board members are asked to contact an officer of the organization if they themselves find a conflict of interest. PART VI, LINE 15A Board Leadership works with an outside organizational development consultant. This process was used for hiring and contract renewals with the General Director in 2013, 2017, and 2021. PART VI, LINE 19 GOVERNING DOCUMENTS AVAILABLE UPON REQUEST. PART VII OFFICERS COMPENSATION Bonus incentives and director fees are paid out depending on the number of shows produced during the year as well as dollars raised for the organization during the year. These are non-fixed payments received by the individual and are contingent on the successful operations of the organization. During the fiscal year 2022, bonuses from the 2020 year were accrued due to the pandemic and subsequently paid out in calendar year 2021. Part VII Independent Contractors Amounts listed as paid to UTP Productions, Inc. on Part VII are not entirely for payroll services. The following detail categorizes those payments: 1,193 Equipment 62,995 + Sets and Costumes 76,931 + Payroll Expense 51,972 + Union Benefits 13,245 + Salaries: Wardrobe 321,228 + Salaries: Stagehands 3,713 + Safety Supplies/Expenses -------------------------- 531,277 = Amended Return The return is being amended to reflect a correction in the wages to be reported for their officers and highly compensated employees. Part VII, Column D and F: Compensation is being updated to reflect the 2021 calendar year earnings for the reportable individuals. Schedule J Columns B, D, and E: Compensation is being updated to reflect the 2021 calendar year earnings for the reportable individuals. Schedule O: Additional disclosure is being provided regarding the compensation of the officers to reflect the sources and types of compensation earned during the 2021 calendar year. FORM 990 PART IX LINE 11G DESCRIPTION:CONTRACTED SERVICES TOTAL FEES:1845129 ATLANTA OPERA PRODUCTIONS LLC 1575 NORTHSIDE DR NW STE 350 ATLANTA GA 30318 473733882 BENEFITS GA 0 SEE ATTACH SCH R, PART I, LINE 1, COL F DIRECT CONTROLLING ENTITY: THE ATLANTA OPERA, INC