SANTA BARBARA OPERA ASSOCIATION: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization: SANTA BARBARA OPERA ASSOCIATION (EIN 77-0347413)
Tax period: 2019-07-01 to 2020-06-30
Filed: 2022-01-10
IRS object ID: 202220109349301317
Schema version: 2019v5.2
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule G
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-01-10T15:46:43-06:00	ReturnTs
Tax Period End	2020-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	952835976	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MACFARLANE FALETTI & CO LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	3757 STATE STREET SUITE 3B	AddressLine1Txt
City	SANTA BARBARA	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	93105	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2019-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	770347413	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	OPERA SANTA BARBARA	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	OPER	BusinessNameControlTxt
Phone	8058983890	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1330 STATE STREET 209	AddressLine1Txt
City	SANTA BARBARA	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	93101	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	KONSTANTINOS PROTOPAPAS	PersonNm
Person Title	ARTISTIC & GENERAL DIRECTOR	PersonTitleTxt
Phone	8058983890	PhoneNum
Signature	2021-12-18	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	VANESSA M GARCIA	PreparerPersonNm
PTIN	P01255292	PTIN
Phone	8059664157	PhoneNum

Field	Value	IRS element (for citing)
Tax	2019	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	JOAN RUTKOWSKI	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1330 STATE STREET 209	AddressLine1Txt
City	SANTA BARBARA	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	93101	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$1,444,258	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	OPERASB.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1994	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	AS A DESTINATION OPERA COMPANY, OPERA SANTA BARBARA PRESENTS A DIVERSE REPERTOIRE OF TRADITIONAL AND CONTEMPORARY OPERA PRODUCTIONS THAT ARE EXCITING AND HIGH-QUALITY AS WELL AS COMMUNITY PROGRAMS THAT CELEBRATE THE BREATH AND BEAUTY OF OPERA.	ActivityOrMissionDesc
Voting Members Governing Body	20	VotingMembersGoverningBodyCnt
Voting Members Independent	20	VotingMembersIndependentCnt
Total Employee	71	TotalEmployeeCnt
Total Volunteers	39	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,210,848	PYContributionsGrantsAmt
CY Contributions Grants	$1,151,830	CYContributionsGrantsAmt
PY Program Service Revenue	$323,353	PYProgramServiceRevenueAmt
CY Program Service Revenue	$247,789	CYProgramServiceRevenueAmt
PY Investment Income	$8,496	PYInvestmentIncomeAmt
CY Investment Income	$2,269	CYInvestmentIncomeAmt
PY Other Revenue	-$39,798	PYOtherRevenueAmt
CY Other Revenue	-$27,962	CYOtherRevenueAmt
PY Total Revenue	$1,502,899	PYTotalRevenueAmt
CY Total Revenue	$1,373,926	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$451,129	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$612,181	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$10,986	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$98,874	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,150,429	PYOtherExpensesAmt
CY Other Expenses	$785,184	CYOtherExpensesAmt
PY Total Expenses	$1,612,544	PYTotalExpensesAmt
CY Total Expenses	$1,397,365	CYTotalExpensesAmt
PY Revenues Less Expenses	-$109,645	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$23,439	CYRevenuesLessExpensesAmt
Total Assets BOY	$290,496	TotalAssetsBOYAmt
Total Assets EOY	$301,089	TotalAssetsEOYAmt
Total Liabilities BOY	$162,723	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$195,566	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$127,773	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$105,523	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	SEE SCHEDULE 0FOUNDED IN 1994, OPERA SANTA BARBARA CONTRIBUTES TO THE CULTURAL ENRICHMENT OF OUR AUDIENCES BY PRESENTING COMPELLING, HIGH-QUALITY PRODUCTIONS AND COMMUNITY PROGRAMS THAT CELEBRATE THE BEAUTY AND BREADTH OF OPERA. THE COMPANY ANNUALLY PRESENTS MAIN STAGE PRODUCTIONS OF HIGHLY ACCLAIMED TRADITIONAL AND NEW OPERAS; EDUCATES CHILDREN IN THE ART AND MEANING OF OPERA; DEVELOPS OPERATIC MUSICIANSHIP IN PROMISING YOUNG ARTISTS IN OUR COMMUNITY AND FROM AROUND THE COUNTRY; AND PROVIDES FREE OPERATIC PROGRAMS, BOTH EDUCATIONAL AND MUSICAL, TO MORE THAN 4,000 RESIDENTS IN OUR BROADER TRI-COUNTY REGION.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$749,419	ExpenseAmt
Revenue	$247,789	RevenueAmt
Desc	SEE SCHEDULE OMAIN STAGE PRODUCTIONS & CONCERTS. AS THE ONLY PRESENTER OF PROFESSIONAL OPERA SERVING CALIFORNIA'S CENTRAL COAST, OUR COMPANY'S DIVERSE REPERTOIRE INCLUDES POPULAR OPERA FAVORITES, LESSER KNOWN OPERAS, CONTEMPORARY AMERICAN WORKS AND A WORLD PREMIER (STEPHEN SCHWARTZ'S SEANCE ON A WET AFTERNOON) FEATURING REGIONAL AND NATIONALLY-RECOGNIZED ARTISTS. OPERA SB'S 2019-20 SEASON WAS MODIFIED TO ADAPT TO COVID-19 MANDATED CLOSURES THAT RESULTED IN A MIXTURE OF FULLY STAGED AND VIRTUAL OFFERINGS. WORKS PRESENTED INCLUDED A GRAND OPERA STAGING OF MADAMA BUTTERFLY (GRANADA THEATER, NOVEMBER 2019), AND IL POSTINO (LOBERO THEATRE, MARCH 2020). FREE LIVE STREAMS OF PAST OPERA SB PRODUCTIONS INCLUDED: IL POSTINO, THE CRUCIBLE AND EUGENE ONEGIN (APRIL 2020).	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$98,658	ExpenseAmt
Desc	SEE SCHEDULE OEDUCATION & OUTREACH. OPERA SANTA BARBARA'S GROWING PORTFOLIO OF COMMUNITY PROGRAMS SERVES AUDIENCES, AGE 8 AND UP IN SCHOOLS AND PUBLIC VENUES IN SANTA BARBARA AND VENTURA COUNTIES. THESE FREE AND LOW-COST ACTIVITIES INCLUDE:OPERA LAB, AN INNOVATIVE, HIGHLY INTERACTIVE IN-SCHOOL PROGRAM INTRODUCING YOUNGER CHILDREN TO THE A-B-AND HIGH C'S OF OPERA GUIDED BY PROFESSIONAL SINGERS; SANTA BARBARA YOUTH OPERA SERVING STUDENT SINGERS GRADES 3-12 WITH TUITION-FREE INSTRUCTION AND PERFORMANCE OPPORTUNITIES IN A FUN AND ARTISTICALLY CHALLENGING ENVIRONMENT. PRIOR TO COVID-19 CLOSURES, OPERA SB HOSTED 18 FREE COMMUNITY CONCERTS, ONE OPEN REHEARSAL, AND FIVE OPERA TALKS AND VOCAL WORKSHOPS FOR MORE THAN 1,523 PARTICIPANTS FROM SANTA MARIA TO OXNARD, CA. OPERA LAB VISITED 14 SANTA BARBARA COUNTY SCHOOLS DIRECTLY SERVING 854 STUDENTS.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$74,190	ExpenseAmt
Desc	SEE SCHEDULE OCHRISMAN STUDIO ARTISTS. OPERA SANTA BARBARA DEVELOPS THE NEXT GENERATION OF OPERA SINGERS BY PROVIDING MAINSTAGE PERFORMANCE OPPORTUNITIES AND VALUABLE TRAINING TO SOME OF AMERICA'S MOST TALENTED YOUNG ARTISTS. NOW IN ITS 13TH YEAR, SINGERS SELECTED FOR THESE COVETED RESIDENT APPRENTICESHIPS WORK WITH TOP INDUSTRY DIRECTORS, CONDUCTORS, AND COACHES IN MASTERCLASSES, INDIVIDUAL COACHING, AND PUBLIC PERFORMANCES--INCLUDING COVER AND MAINSTAGE ROLE ASSIGNMENTS. THIS SEASON'S FOUR STUDIO ARTISTS PERFORMED IN THE COMPANY'S PRODUCTION OF MADAMA BUTTERFLY AND IL POSTINO. THEY ALSO SERVE AS RESIDENT ARTISTS PERFORMING WITH OUR OPERA LAB AND COMMUNITY CONCERT SERIES.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$922,267	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (1)	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	Yes (1)	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	Yes (1)	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	115	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	71	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	Yes (1)	QuidProQuoContributionsInd
Quid Pro Quo Contri Discl	Yes (1)	QuidProQuoContriDisclInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	20	GoverningBodyVotingMembersCnt
Independent Voting Member	20	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd
Other	Yes (X)	OtherInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE ORGANIZATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8058983890	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1330 STATE STREET 209	AddressLine1Txt
City	SANTA BARBARA	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	93101	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
SUSAN ABERLE
DIRECTOR	2.00	Yes (X)	$0	$0	$0
BARBARA BURGER
DIRECTOR	2.00	Yes (X)	$0	$0	$0
NICHOLAS BURLETT
DIRECTOR	2.00	Yes (X)	$0	$0	$0
SARAH CHRISMAN
DIRECTOR	2.00	Yes (X)	$0	$0	$0
PATRICIA DIXON
DIRECTOR	2.00	Yes (X)	$0	$0	$0
JOSEPHA DIRADO
DIRECTOR	2.00	Yes (X)	$0	$0	$0
MAHRI KERLEY
DIRECTOR	2.00	Yes (X)	$0	$0	$0
DYLAN MINOR
DIRECTOR	2.00	Yes (X)	$0	$0	$0
CHRISTINA OMDAHL
DIRECTOR	2.00	Yes (X)	$0	$0	$0
DAN REICKER
DIRECTOR	2.00	Yes (X)	$0	$0	$0
ERIC SMALL
DIRECTOR	2.00	Yes (X)	$0	$0	$0
JUDITH SMITH
DIRECTOR	2.00	Yes (X)	$0	$0	$0
SANDRA URQUHART
DIRECTOR	2.00	Yes (X)	$0	$0	$0
ROBERT WEINMAN
DIRECTOR	2.00	Yes (X)	$0	$0	$0
SIMON WILLIAMS
DIRECTOR	2.00	Yes (X)	$0	$0	$0
JOANNE YOUNGER
DIRECTOR	2.00	Yes (X)	$0	$0	$0
JOAN RUTKOWSKI
CHAIR	2.00	Yes (X)	$0	$0	$0	Yes (X)
MARY DORRA
VICE CHAIR	2.00	Yes (X)	$0	$0	$0	Yes (X)
CHRISTINE HOLLAND
SECRETARY	2.00	Yes (X)	$0	$0	$0	Yes (X)
DAN HONE
TREASURER	2.00	Yes (X)	$0	$0	$0	Yes (X)
KOSTIS PROTOPAPAS
ARTISTIC AND GENERAL DIREC	40.00		$131,590	$0	$4,908	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$131,590	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$4,908	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Fundraising	$212,875	FundraisingAmt
Government Grants	$18,000	GovernmentGrantsAmt
All Other Contributions	$920,955	AllOtherContributionsAmt
Noncash Contributions	$21,376	NoncashContributionsAmt
Total Contributions	$1,151,830	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	OPERA PERFORMANCES	Desc
Business	711110	BusinessCd
Total Revenue Column	$247,789	TotalRevenueColumnAmt
Related Or Exempt Func Income	$247,789	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$247,789	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,173	TotalRevenueColumnAmt
Exclusion	$1,173	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$21,946	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$20,850	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$1,096	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,096	TotalRevenueColumnAmt
Exclusion	$1,096	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$21,520	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$212,875	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$49,482	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$27,962	TotalRevenueColumnAmt
Exclusion	-$27,962	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,373,926	TotalRevenueColumnAmt
Related Or Exempt Func Income	$247,789	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	-$25,693	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$131,301	TotalAmt
Management And General	$131,301	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$409,308	TotalAmt
Program Services	$232,410	ProgramServicesAmt
Management And General	$122,243	ManagementAndGeneralAmt
Fundraising	$54,655	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$17,113	TotalAmt
Program Services	$14,759	ProgramServicesAmt
Management And General	$2,354	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$54,459	TotalAmt
Program Services	$28,483	ProgramServicesAmt
Management And General	$21,289	ManagementAndGeneralAmt
Fundraising	$4,687	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$48,060	TotalAmt
Management And General	$48,060	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$287,142	TotalAmt
Program Services	$282,126	ProgramServicesAmt
Fundraising	$5,016	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$40,714	TotalAmt
Program Services	$34,404	ProgramServicesAmt
Management And General	$1,435	ManagementAndGeneralAmt
Fundraising	$4,875	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$21,021	TotalAmt
Program Services	$11,064	ProgramServicesAmt
Management And General	$7,966	ManagementAndGeneralAmt
Fundraising	$1,991	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$50,212	TotalAmt
Program Services	$38,562	ProgramServicesAmt
Management And General	$693	ManagementAndGeneralAmt
Fundraising	$10,957	FundraisingAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$6,825	TotalAmt
Program Services	$6,825	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$175,789	TotalAmt
Program Services	$147,942	ProgramServicesAmt
Management And General	$27,847	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$37,004	TotalAmt
Program Services	$37,004	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$13,829	TotalAmt
Program Services	$4,682	ProgramServicesAmt
Management And General	$3,838	ManagementAndGeneralAmt
Fundraising	$5,309	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$5,416	TotalAmt
Management And General	$5,416	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$1,893	TotalAmt
Program Services	$1,420	ProgramServicesAmt
Management And General	$189	ManagementAndGeneralAmt
Fundraising	$284	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$26,538	TotalAmt
Program Services	$20,945	ProgramServicesAmt
Management And General	$3,593	ManagementAndGeneralAmt
Fundraising	$2,000	FundraisingAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	FundraisingFundraisingAmt
OPERA PRODUCTION COSTS	$61,641	$61,641
FUNDRAISING IN-KIND	$9,100		$9,100

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,397,365	TotalAmt
Program Services	$922,267	ProgramServicesAmt
Management And General	$376,224	ManagementAndGeneralAmt
Fundraising	$98,874	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$22,018	BOYAmt
EOY	$78,886	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$150,000	BOYAmt
EOY	$50,000	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$60,953	BOYAmt
EOY	$74,784	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$2,600	BOYAmt
EOY	$13,500	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$210,690	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$210,690	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$1,893	BOYAmt
EOY	$0	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$53,032	BOYAmt
EOY	$83,919	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$290,496	BOYAmt
EOY	$301,089	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$18,744	BOYAmt
EOY	$4,493	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$63,979	BOYAmt
EOY	$71,390	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$20,000	BOYAmt
EOY	$0	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$10,000	BOYAmt
EOY	$0	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$50,000	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$119,683	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$162,723	BOYAmt
EOY	$195,566	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	-$125,227	BOYAmt
EOY	-$94,477	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$253,000	BOYAmt
EOY	$200,000	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$127,773	BOYAmt
EOY	$105,523	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$290,496	BOYAmt
EOY	$301,089	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$23,439	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$1,189	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$865,336	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$977,143	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,359,525	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,210,848	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,181,278	CurrentTaxYearAmt
Total	$5,594,130	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$485,437	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$471,709	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$310,605	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$96,165	CurrentTaxYearMinus1YearAmt
Current Tax Year	$247,789	CurrentTaxYearAmt
Total	$1,611,705	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,350,773	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,448,852	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,670,130	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,307,013	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,429,067	CurrentTaxYearAmt
Total	$7,205,835	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$116,645	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$323,947	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$269,500	CurrentTaxYearMinus1YearAmt
Current Tax Year	$330,254	CurrentTaxYearAmt
Total	$1,040,346	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$116,645	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$323,947	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$269,500	CurrentTaxYearMinus1YearAmt
Current Tax Year	$330,254	CurrentTaxYearAmt
Total	$1,040,346	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$6,165,489	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$84	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$33,132	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$145	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,504	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,173	CurrentTaxYearAmt
Total	$36,038	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$84	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$33,132	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$145	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,504	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,173	CurrentTaxYearAmt
Total	$36,038	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,350,857	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,481,984	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,670,275	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,308,517	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,430,240	CurrentTaxYearAmt
Total	$7,241,873	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.85140	PublicSupportCY509Pct
Public Support PY509	0.89640	PublicSupportPY509Pct
Investment Income CY	0.00500	InvestmentIncomeCYPct
Investment Income PY	0.00490	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

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	$53,032	BeginningYearBalanceAmt
Contributions	$30,000	ContributionsAmt
Investment Earnings Or Losses	$887	InvestmentEarningsOrLossesAmt
End Year Balance	$83,919	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$66,452	BeginningYearBalanceAmt
Contributions	$10,654	ContributionsAmt
Investment Earnings Or Losses	$5,926	InvestmentEarningsOrLossesAmt
Other Expenditures	$30,000	OtherExpendituresAmt
End Year Balance	$53,032	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Contributions	$66,452	ContributionsAmt
End Year Balance	$66,452	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.36000	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.60000	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.04000	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$60,121	OtherCostOrOtherBasisAmt
Depreciation	$60,121	DepreciationAmt
Book Value	$0	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$150,569	OtherCostOrOtherBasisAmt
Depreciation	$150,569	DepreciationAmt
Book Value	$0	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$0	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

Field	Value	IRS element (for citing)
Desc	EXCHANGE TRADED FUNDS	Desc
Book Value	$83,919	BookValueAmt
Method Valuation	F	MethodValuationCd

Field	Value	IRS element (for citing)
Total Book Value Securities	$83,919	TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	PPP LOAN	Desc
Amt	$119,683	Amt

Field	Value	IRS element (for citing)
Total Liability	$119,683	TotalLiabilityAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART V, LINE 4:	FormAndLineReferenceDesc
Explanation	THE EARNINGS ON THE ENDOWMENT PROVIDES FOR GENERAL SUPPORT OF THE OPERA SANTA BARBARA.	ExplanationTxt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	ANNUAL GALA CONCERT	Event1Nm
Gross Receipts Event1	$228,113	GrossReceiptsEvent1Amt
Charitable Contri Event1	$206,593	CharitableContriEvent1Amt
Gross Revenue Event1	$21,520	GrossRevenueEvent1Amt
Rent Facility Costs Event1	$5,000	RentFacilityCostsEvent1Amt
Food And Beverage Event1	$38,447	FoodAndBeverageEvent1Amt
Entertainment Event1	$2,692	EntertainmentEvent1Amt
Other Direct Expenses Event1	$3,343	OtherDirectExpensesEvent1Amt
Gross Receipts Total	$228,113	GrossReceiptsTotalAmt
Charitable Contributions Tot	$206,593	CharitableContributionsTotAmt
Gross Revenue Total Events	$21,520	GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events	$5,000	RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events	$38,447	FoodAndBeverageTotalEventsAmt
Entertainment Total Events	$2,692	EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events	$3,343	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$49,482	DirectExpenseSummaryEventsAmt
Net Income Summary	-$27,962	NetIncomeSummaryAmt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Field	Value	IRS element (for citing)
Person	AC MOORE	PersonNm

Field	Value	IRS element (for citing)
Relationship Description	DIRECTOR	RelationshipDescriptionTxt
Transaction	$0	TransactionAmt
Transaction	INVESTMENT ADVISOR - A.C. MOORE IS A BOARD MEMBER AND OWNER OF DUNVEGAN ASSOCIATES, INC., WHICH MANAGES THE OPERA'S INVESTMENTS PRO-BONO. DUNVEGAN ASSOCIATES, INC. IS NOT THE CUSTODIAN.	TransactionDesc
Sharing Of Revenues	0	SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	THE EXECUTIVE DIRECTOR AND ACCOUNTANT REVIEW THE 990 AND THEN PRESENT TO THE BOARD FOR REVIEW AND APPROVAL PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	A DIRECTOR OR COMMITTEE MEMBER WHO SERVES AS A DIRECTOR, TRUSTEE, OFFICER, STAFF MEMBER, CONSULTANT OR IN A SIMILAR CAPACITY TO AN ORGANIZATION THAT IS CURRENTLY PROVIDING FUNDS TO THE ORGANIZATION, OR IS PROVIDING GOODS OR SERVICES TO THE ORGANIZATION, OR IS RECEIVING FINANCIAL SUPPORT FROM THE ORGANIZATION OR HAS SOME OTHER DIRECT TANGIBLE FINANCIAL RELATIONSHIP WITH THE ORGANIZATION SHALL INCLUDE SUCH INFORMATION ON A FORM THAT THE ORGANIZATION WILL COLLECT ANNUALLY, AND SHALL PROVIDE UPDATED INFORMATION TO THE PRESIDENT AS CIRCUMSTANCES CHANGE. IN ADDITION, IF ANY IMMEDIATE FAMILY MEMBER OF A DIRECTOR OR COMMITTEE MEMBER ALSO SERVES IN A SIMILAR CAPACITY FOR AN ORGANIZATION OF THE TYPE DESCRIBED ABOVE, SUCH DIRECTOR OR COMMITTEE MEMBER SHALL INCLUDE SUCH INFORMATION ON HIS OR HER ANNUAL REPORTING FORM AND ANY UPDATES. THE PRESIDENT SHALL ANNUALLY PREPARE, AND CIRCULATE TO THE ENTIRE BOARD OF DIRECTORS, A LIST OF AFFILIATIONS OF BOARD MEMBERS WITH OUTSIDE ORGANIZATIONS THAT MAY CREATE CONFLICTS. UNLESS OTHERWISE NOTIFIED, THE PRESIDENT MAY ASSUME THAT PAST AFFILIATIONS ARE CONTINUING. A COPY OF THIS CONFLICT OF INTEREST POLICY SHALL BE FURNISHED TO EACH CURRENT DIRECTOR AND COMMITTEE MEMBERS. ALL NEW DIRECTORS AND COMMITTEE MEMBERS SHALL BE ADVISED OF THIS POLICY UPON UNDERTAKING THE DUTIES OF SUCH OFFICE. THIS POLICY SHALL BE REVIEWED ANNUALLY OR AS REQUESTED BY THE PRESIDENT.
FORM 990, PART VI, SECTION B, LINE 15	EXECUTIVE DIRECTOR'S COMPENSATION WAS DETERMINED SEVERAL YEARS AGO BY USING COMPARABLE DATA FROM OTHER ORGANIZATIONS; THE AMOUNT WHEN DETERMINED UPON HIRING WAS APPROVED BY THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION C, LINE 18	990 AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST BY CALLING THE OFFICE DURING BUSINESS HOURS.
FORM 990, PART VI, SECTION C, LINE 19	NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC.
FORM 990, PART IX, LINE 11G	MISC PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 282,126. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 5,016. TOTAL EXPENSES 287,142.