2023-03-28T08:20:39-07:00 2022-06-30 330783983 West Rhode & Roberts 2741 4th Ave San Diego CA 92103 990 2021-07-01 956044429 San Diego Opera Association SAND 6192327636 233 A STREET STE 500 SAN DIEGO CA 92101 JEANNIE POSNER CFO/COO 2023-03-28 true JEANNIE POSNER 999009999 Cheryl Rhode P00234939 6196155380 2 AAL1 IAL1 FAL1 2021 2023-04-26 12:10:37Z JEANNIE POSNER 233 A STREET STE 500 SAN DIEGO CA 921014095 10573415 false X WWW.SDOPERA.ORG X 1953 CA 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. 24 24 167 55 -110705 6024552 8281960 697228 1422889 8014 0 -27013 -117865 6702781 9586984 0 0 3624606 4378393 0 606037 2619904 3409700 6244510 7788093 458271 1798891 16260111 16926315 1754429 1374638 14505682 15551677 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 ONDISADVANTAGED CHILDREN.VISION: SAN DIEGO OPERA WILL BE RECOGNIZED GLOBALLY 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. false false 5998390 1486197 DURING THE YEAR ENDED JUNE 30, 2022, SAN DIEGO OPERA PRODUCED TWO MAIN STAGE PRODUCTIONS AT SAN DIEGO CIVIC THEATER 3 CONCERTS, AND 1 PERFORMANCES 1 AT BALBOA THEATER, 2 AT THE CONRAD AND 1 AT PERFORMANCE OF CALIFORNIA CENTER OF THE ARTS ESCONDIDO,CA. 236884 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. 6235274 true true false false false false false false false true true true false false true true true false false false false false false false true false false false false true false false false false false false false false false false false false false true false false false true 81 0 false 167 true false false false false false true true false 0 false false false false false false false X 24 24 true false false false true true true true true false false true true true true true true true true false CA X X X Jeannie Posner 6192327636 233 A STREET SUITE 500 SAN DIEGO CA 921014095 DAVID BENNETT CEO 40.00 0.00 X 278569 0 10464 JEANNIE POSNER CFO/COO 40.00 0.00 X 197443 0 9987 RISE WALTER CMO 40.00 0.00 147088 0 10028 BRUCE STASYNA MUSIC CONDUCTOR 40.00 0.00 111418 0 7247 PETER SHAVITZ CDO 40.00 0.00 104936 0 2100 CLIFF THRASHER staff 40.00 0.00 84741 0 11313 JOAN FOSTER STAFF 40.00 0.00 84769 0 9552 ROBERT H KAPLAN PHD Director 2.00 0.00 X 0 0 0 SARAH B MARSH-REBELO CHAIRPERSON 4.00 0.00 X X 0 0 0 JANET WHITE President 4.00 0.00 X X 0 0 0 STACY KELLNER-ROSENBERG VP-FINANCE 4.00 0.00 X X 0 0 0 VERONICA LEFF Director 2.00 0.00 X 0 0 0 BARRY WELLINS Executive VP 4.00 0.00 X X 0 0 0 CANDACE CARROLL Secretary 4.00 0.00 X X 0 0 0 JOANN CLARK Director 2.00 0.00 X 0 0 0 EUGENE MITCH MITCHELL Director 2.00 0.00 X 0 0 0 JOAN HENKELMANN Director 2.00 0.00 X 0 0 0 KARL HOSTETLER Director 2.00 0.00 X 0 0 0 CAROL LAZIER Director 2.00 0.00 X 0 0 0 RONALD G LEONARDI Director 2.00 0.00 X 0 0 0 JOSEPH MARTINEZ Director 2.00 0.00 X 0 0 0 JAMES A MERRITT Director 2.00 0.00 X 0 0 0 ROGER MILLS Director 2.00 0.00 X 0 0 0 CLAIRE REISS Director 2.00 0.00 X 0 0 0 MICHAEL NOVAK Director 2.00 0.00 X 0 0 0 DAVID DUTHU Director 2.00 0.00 X 0 0 0 HOPE CARLSON Director 2.00 0.00 X 0 0 0 GLORIA M SHURMAN Director 2.00 0.00 X 0 0 0 LINDA P SPUCK Director 2.00 0.00 X 0 0 0 MARY LINDENSTEIN WALSHOK Director 2.00 0.00 X 0 0 0 SARA ZAKNOEN Director 2.00 0.00 X 0 0 0 1008964 60691 5 false true false AEG MANAGEMENT SD LLC 3500 SPORTS ARENA BLVD SAN DIEGO CA 92110 VENUE RENTAL 236612 EL SID LP 7676 HAZARD CENTER DR STE 700 SAN DIEGO CA 92108 COMMERCIAL STREET RENT 237986 INSANE IMPACT LLC 704 INTERSTATE PARKWAY WAUKEE IA 50263 SCREEN RENTAL 128000 3 349422 1101323 6831215 8281960 TICKET SALES 711190 1422889 1422889 1422889 0 0 0 0 0 80237 349422 150705 -70468 -70468 0 725021 835726 -110705 -110705 OTHER INCOME 999999 63308 63308 63308 9586984 1486197 -110705 -70468 0 0 0 0 577860 82625 142273 352962 0 3345680 2946291 259285 140104 0 257639 212786 32502 12351 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RESTRICTED 10139734 -292490 460515 9386729 8673218 70846 1887609 491939 10139734 7613871 1657836 223227 821716 8673218 5279775 2370376 190787 227067 7613871 5194795 312254 227274 5279775 1.00000 true true true 654048 538930 115118 115118 9501890 CHARITABLE GIFT LIABILITIES 7109 POOLED INCOME FUND LIABILITY 14416 21525 X 9820519 -752896 986431 233535 9586984 9586984 8774524 986431 986431 7788093 7788093 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 $150705 SHOP OVERHEAD ALLOCATION $835726 Part XII, Line 2d: Other expenses and losses per audited F/S SPECIAL EVENT EXPENSE $150705 SHOP OVERHEAD ALLOCATION $835726 X false GALA 408332 344422 63910 108623 LIFE SCIENCES 16312 16312 424644 344422 80222 108623 108623 -28401 true X X X X X false false false false false false false false false DAVID BENNETT CEO 218569 60000 10464 289033 JEANNIE POSNER CFO/COO 172943 24500 9987 207430 RISE WALTER CMO 147088 10028 157116 Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et CAROL LAZIER AND JAMES A MERRITT, MD HAVE A FAMILY RELATIONSHIP. Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder DONATIONS OF $100 OR MORE QUALIFIES A DONOR FOR MEMBERSHIP WITH THE ORGANIZATION. Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body MEMBERS VOTE FOR DIRECTORS PER THE ORGANIZATION BYLAWS. Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders 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, Line 11b: Form 990 Review Process 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, Line 12c: Explanation of Monitoring and Enforcement of Conflicts 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, Line 15a: Compensation Review & Approval Process - CEO, Top Management 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, Line 15b: Compensation Review and Approval Process for Officers and Key Employees THE GENERAL DIRECTOR EVALUATES AND SETS OFFICER AND KEY EMPLOYEE COMPENSATION. NO CHANGES TO COMPENSATION FOR OFFICERS OR KEY EMPLOYEES IN 2022. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available 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. SAN DIEGO OPERA ASSOC ENDOWMENT TRUST PO BOX 804358 CHICAGO IL 60680 330519746 SUPPORT SDO CA 501(C)(3) 12A NA false false false false false false false false false false false false false false false false false false false true SAN DIEGO OPERA ASSOC ENDOWMENT TRUST s 183026 Cost