2024-05-13T10:11:12-05:00 2023-06-30 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2022-07-01 581371843 THE ATLANTA OPERA INC % INGA MURRO ATLA 4048818801 1575 NORTHSIDE DR NW STE 350 ATLANTA GA 30318 Rhys T Wilson BOARD CHAIR 4043511282 2024-05-15 true Rhys T Wilson 999009999 SABRE J LINAHAN P01372980 4048746244 2024-05-15 2 2022 2023-04-26 12:10:37Z MR RHYS T WILSON 1575 NORTHSIDE DR NW STE 350 ATLANTA GA 30318 17937149 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 37 178 58 0 0 23583292 10254543 1626090 2136592 2512957 2981429 13511 2034657 27735850 17407221 0 0 0 0 5407673 6834131 0 0 1304348 5425672 6237030 10833345 13071161 16902505 4336060 39297850 43936096 2181971 3869037 37115879 40067059 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 5954164 3907723 OPERA PERFORMANCES - LIVE PERFORMANCES OF 4 Large scale productions at the cobb energy centre with a total attendance of approximately 22,572. 650700 42869 COMMUNITY ENGAGEMENT AND EDUCATION PERFORMANCES - IN SCHOOL PERFORMANCES INCLUDE STUDIO TOUR, 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 75,853 STUDENTS AT 136 EDUCATIONAL INSTITUTIONS.COMMUNITY ENGAGEMENT PROGRAMS SUCH AS PRE-TALKS, PANELS, POP-UP CONCERTS, AND PARTNERSHIP EVENTS SERVED 10,505 COMMUNITY MEMBERS AT 35 TOTAL EVENTS. 3634161 58000 DISCOVERIES SERIES - LIVE and Filmed PERFORMANCES DEDICATED TO OUR AUDIENCE MEMBERS WHO ARE LOOKING FOR NEW WORKS, NEW IDEAS, AND FRESH PERSPECTIVES. SERVING APPROXIMATELY 2,200 PATRONS ANNUALLY, THE SERIES IS PERFORMED AT A SMALLER, URBAN VENUES THAT ARE EASILY ACCESSIBLE VIA MASS TRANSIT. 10239025 true true false false false false false false false true true false false true true true true false false false true false false false true false false false false true false false false false false false false false true false false false true false false false false true 325 0 true 178 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 727749 0 58356 Mr Micah B Fortson Managing Director 45.0 0.0 X 170912 0 37739 Mr Paul R Harkins Chief Advancement Officer 45.0 0.0 X 180758 0 10445 Ms Jessica Langlois Associate Dir of Development 45.0 0.0 X 117843 0 10788 Ms Ashley Mirakian Chief of Marketing & Audience 45.0 0.0 X 104835 0 21373 Ms Rebecca Brown Director of Marketing & Comm. 45.0 0.0 X 102598 0 12005 Mr Joshua Jansen Technical Director 45.0 0.0 X 103157 0 9539 Ms Kathy White CHIEF ADVANCEMENT OFFICER 45.0 0.0 X 101000 0 4040 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 Mr Alfredo Martin Board Member 1.5 0.0 X 0 0 0 MS Peggy Weber McDowell BOARD MEMBER 1.5 0.0 X 0 0 0 MS Susan Anderson BOARD MEMBER 1.5 0.0 X 0 0 0 MR Todd Ellis BOARD MEMBER 1.5 0.0 X 0 0 0 MS TOULA ARGENTIS CHIEF FINANCIAL OFFICER 45.0 0.0 X 0 0 0 1608852 0 164285 8 false true false UTP Productions Inc 774 South 500 West SALT LAKE CITY UT 84101 Contract Performers 1003333 Lyric Opera Of Kansas City 1725 Holmes St KANSAS CITY MO 64108 Stage Scenery 104060 Dallas Stage Scenery Inc 3917 Willos St DALLAS TX 75226 Stage Scenery 536379 3 430821 1123315 8700407 496952 10254543 TICKETING 711110 1844425 1844425 COMMUNITY ENGAGEMENT 711110 42869 42869 TICKET & SEAT FEES 711110 63738 63738 CONTRACTED SERVICES 711110 0 0 SET RENTAL 711110 185560 185560 2136592 587176 587176 0 0 0 0 0 2690935 296682 2394253 2394253 2394253 324034 430821 211070 112964 112964 0 0 0 20891 22176 -1285 -1285 MISC REVENUE 50978 50978 TAX CREDIT 1872000 1872000 1922978 17407221 4008592 3144086 X 0 0 0 0 1420572 1029645 187788 203139 0 4588951 3326116 606620 656215 40281 5825 28259 6197 441069 226144 176029 38896 343258 248797 45376 49085 0 603 598 5 125873 67873 58000 0 0 79580 79580 2031047 1906484 68949 55614 477284 455661 12088 9535 187097 131512 47844 7741 189418 163018 13200 13200 0 550594 343475 105358 101761 242418 186187 15143 41088 0 22179 14861 1263 6055 0 0 435825 435825 54227 44075 4967 5185 OTHER PRODUCTION COSTS 1228502 1228502 SET & HALL RENTAL 347470 347470 INDIRECT FUNDRAISING EXPENSES 124803 8441 5755 110607 BANK & MERCHANT FEES 127966 62400 65541 25 12144 6116 6028 13071161 10239025 1527788 1304348 X 752903 817056 1299525 4201125 15762769 14459238 14573 1198581 0 0 0 0 0 0 7131 10520 262520 215769 5918060 2461761 2571706 3456299 17324261 15484845 0 0 0 0 0 0 1302462 4092663 39297850 43936096 1264946 572309 0 0 917025 960020 0 0 0 0 0 0 0 0 0 0 0 2336708 2181971 3869037 X 5099969 8871873 32015910 31195186 37115879 40067059 39297850 43936096 4336060 -1382630 -2250 X false true X true false X 7973358 4911150 9644335 23583292 10254543 56366678 0 0 7973358 4911150 9644335 23583292 10254543 56366678 25375837 30990841 253388 250332 215563 599615 587176 1906074 113006 112964 225970 2305 1115 18292 50978 72690 58571412 10682322 0.52911 0.50396 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13868860 485000 1323054 79580 15597334 15099308 380000 -1523587 86861 13868860 11420529 600156 3377212 240895 57694 15099308 11222309 287445 408947 442920 55252 11420529 9083412 1708204 862937 384913 47331 11222309 0.98140 0.01860 false false 327435 227358 100077 5307439 2122502 3184937 283186 111901 171285 3456299 DEPOSITS 23422 DEFERRED TAX ASSET 1872000 ROU ASSET LEASES 2197241 4092663 0 OFFICE LEASE LIABILITY 2336708 2336708 X 16184293 -1382630 239282 -1143348 17327641 79580 79580 17407221 13233113 241532 241532 12991581 79580 79580 13071161 SCH D, PART V, LINE 4 TEMPORARILY RESTRICTED NET ASSETS, TOTALING $290,645, INCLUDE TIME AND PURPOSE RESTRICTED CONTRIBUTIONS, THE PURPOSE RESTRICTED FUNDS ARE TO BE USED FOR COMMUNITY ENGAGEMENT. PERMANENTLY RESTRICTED NET ASSETS TOTALING $15,306,689 AT JUNE 30, 2023, 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, 2020. SCH D, PART XI, LINE 2D 211,070 Fundraising Event Expenses 22,176 + COGS Included in Inventory 6,036 + Loss on Sale of Securities -------------------------- 239,282 = SCH D, PART XII, LINE 2D 211,070 Fundraising Event Expenses 22,176 + COGS Included in Inventory 6,036 + Loss on Sale of Securities 2,250 + Bad Debt on Pledges Pre 07/01/2022 -------------------------- 241,532 = Europe (Including Iceland and Greenland) 0 0 Program Services Performers 154418 East Asia and the Pacific 0 0 Program Services Production Costs 127985 South America 0 0 Program Services Performers 20100 North America 0 0 Program Services Performers 2000 Central America and the Caribbean 0 0 Program Services Performers 1000 0 0 0 0 305503 305503 Gala Campaign Planning false GALA 754855 430821 324034 67633 66592 64048 12797 0 754855 430821 324034 67633 66592 64048 12797 211070 112964 X X X false true false false false false false true false Mr Paul R Harkins Chief Advancement Officer 140758 40000 5839 5464 192061 Mr Micah B Fortson Managing Director 155912 15000 308 38289 209509 Mr Tomer Zvulun SEE SCH O General & Artistic Director 307315 207338 213096 53677 5537 786963 183096 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. During the year ending June 30, 2023, the plan vested for compensation reporting purposes and is reflected in Schedule J Part II, Line 3F. 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. SCH J, PART II, LINE 3 Bonus incentives and director fees reflected in Part II, Columns B(ii) and B(iii) 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 based on performance and are contingent on the successful operations of the organization. Additionally, the organization's 5-year 457F plan vested during fiscal year 2023 and was paid out, the portion of which is reflected both in column B(iii) and column F. X 14 483570 FAIR MARKET VALUE X Event Expenses 2 13102 FAIR MARKET VALUE X Food & Beverages 1 280 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 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: 24,776 Sets and Costumes 166,904 + Payroll Expense 112,946 + Union Benefits 54,561 + Salaries: Wardrobe 641,107 + Salaries: Stagehands 854 + AUDITION EXPENSES 1,628 + Safety Supplies/Expenses 557 + SET STORAGE -------------------------- 1,003,333 = PART VII Calendar Year Compensation The reporting of the Part VII officer and highly compensated employees' compensation on the form 990 for the year ending June 30, 2022 was incorrectly reported on the original return filing. That return was amended to properly report the calendar year wages for 2021. The current form 990 part VII compensation properly reports the 2022 calendar year compensation for the fiscal year filing ending June 30, 2023. PART VII OFFICERS, DIRECTORS, & KEY EMPLOYEES 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. Additionally, the organization's 5-year 457F plan vested during fiscal year 2023 and was paid out and reported to applicable recipients on their tax compensation forms. FORM 990 PART IX LINE 11G DESCRIPTION:CONTRACTED SERVICES TOTAL FEES:2031047 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