HAWAII OPERA THEATRE: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- HAWAII OPERA THEATRE (EIN 99-0197758)
- Tax period
- 2020-06-01 to 2021-05-31
- Filed
- 2022-04-16
- IRS object ID
- 202231069349300133
- Schema version
- 2020v4.2
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-04-16T15:53:38-05:00 | ReturnTs |
| Tax Period End | 2021-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 261659234 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CW ASSOCIATES CPAS | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 BISHOP STREET SUITE 1040 | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96813 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 990197758 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HAWAII OPERA THEATRE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HAWA | BusinessNameControlTxt |
| Phone | 8085967372 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 848 SOUTH BERETANIA STREET NO 301 | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96813 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ANDREW MORGAN | PersonNm |
| Person Title | GENERAL DIRECTOR | PersonTitleTxt |
| Phone | 8085967372 | PhoneNum |
| Signature | 2022-04-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | ANDREW | PersonFirstNm |
| Person Last | MORGAN | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MELANIE A KING | PreparerPersonNm |
| PTIN | P00220997 | PTIN |
| Phone | 8085311040 | 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ANDREW MORGAN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 848 SOUTH BERETANIA STREET NO 301 | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96813 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,319,781 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.HAWAIIOPERA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1980 | FormationYr |
| Legal Domicile State | HI | LegalDomicileStateCd |
| Activity Or Mission | PRESENT OPERA PERFORMANCES AND EDUCATION PROGRAMS THAT IMPROVE LIVES THROUGH OPERA. | ActivityOrMissionDesc |
| Voting Members Governing Body | 33 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 33 | VotingMembersIndependentCnt |
| Total Employee | 59 | TotalEmployeeCnt |
| Total Volunteers | 40 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,724,983 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,411,460 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $508,069 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $31,207 | CYProgramServiceRevenueAmt |
| PY Investment Income | $194,962 | PYInvestmentIncomeAmt |
| CY Investment Income | $120,904 | CYInvestmentIncomeAmt |
| PY Other Revenue | $405,070 | PYOtherRevenueAmt |
| CY Other Revenue | $275,162 | CYOtherRevenueAmt |
| PY Total Revenue | $2,833,084 | PYTotalRevenueAmt |
| CY Total Revenue | $1,838,733 | 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 | $1,839,062 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,079,725 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $383,399 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,587,196 | PYOtherExpensesAmt |
| CY Other Expenses | $1,107,689 | CYOtherExpensesAmt |
| PY Total Expenses | $3,426,258 | PYTotalExpensesAmt |
| CY Total Expenses | $2,187,414 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$593,174 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$348,681 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $7,804,082 | TotalAssetsBOYAmt |
| Total Assets EOY | $8,772,899 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,668,994 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,674,680 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $5,135,088 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $6,098,219 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO USE SOUND BUSINESS PRACTICE TO PRESENT A BROAD SPECTRUM OF WORLD-CLASS OPERA AND MUSIC-THEATRE, AS WELL AS A WIDE RANGE OF EDUCATIONAL AND ARTISTIC OPPORTUNITIES, TO THE WHOLE STATE OF HAWAII. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,083,591 | ExpenseAmt |
| Revenue | $30,105 | RevenueAmt |
| Desc | OPERA PERFORMANCES: HOT'S 2020-2021 SEASON WAS WHOLLY IMPACTED BY THE COVID-19 PANDEMIC, RESULTING IN THE CESSATION OF ALL IN-PERSON PUBLIC ACTIVITIES, INCLUDING PERFORMANCES AND EDUCATION OUTREACH, FOR THE ENTIRE SEASON. INSTEAD, THE COMPANY PIVOTED TO CREATE A DIGITAL STUDIO WITHIN ITS REHEARSAL SPACE LOCATED IN HAWAII OPERA PLAZA, A BUILDING OWNED BY HOT. THE COMPANY CREATED OVER 30 HOURS OF ORIGINAL CREATIVE CONTENT FOR ITS NEW HOT DIGITAL PLATFORM OVER THE COURSE OF THE SEASON, ENGAGING WORLD-CLASS ARTISTS, INCLUDING DIRECTORS, CONDUCTORS, SINGERS, DESIGNERS AND VIDEOGRAPHERS; PROFESSIONAL MEMBERS OF THE HAWAII SYMPHONY ORCHESTRA; AND VOLUNTEERS TO SUPPORT ALL ACTIVITIES. CONTENT FOR HOT DIGITAL INCLUDED LEE HOIBY'S "BON APPETIT!; AN ORIGINAL HALLOWEEN-THEMED PROGRAM, "CHICKEN SKIN SERENADES; MENOTTI'S "AMAHL AND THE NIGHT VISITORS; MOZART'S "BASTIEN & BASTIENNE; AND THE WORLD PREMIERE OF LAURA KAMINSKY AND KIMBERLY REED'S "HOMETOWN TO THE WORLD", A CO-COMMISSION BETWEEN HOT AND THE SANTA FE OPERA. ADDITIONAL CONTENT INCLUDED "OPERA KANIKAPILA WITH QUINN KELSEY AND TAIMANE AND NUMEROUS SHORT-FORMAT VIDEOS THAT SUPPORTED THOSE MAIN PRODUCTIONS. OVER THE SEASON, 9600 PEOPLE FROM OVER 100 COUNTRIES VISITED THE HOT DIGITAL SITE OVER 28,000 TIMES AND MORE THAN 850 HOURS OF WATCH-TIME. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $371,971 | ExpenseAmt |
| Revenue | $8,765 | RevenueAmt |
| Desc | EDUCATION PROGRAM:HOT'S EDUCATION PROGRAMS WERE EQUALLY IMPACTED BY THE COVID-19 PANDEMIC DURING THE 2020-2021 SEASON. PRE-COVID, PROGRAMS REGULARLY REACHED OVER 20,000 CHILDREN AND COMMUNITY MEMBERS THROUGHOUT THE STATE OF HAWAII. BUT EDUCATION ACTIVITIES REMAINED ROBUST DESPITE THE PIVOT TO DIGITAL DELIVERY AND REMOTE LEARNING. THE DEPARTMENT CREATED HOURS OF DIGITAL CONTENT. THE SEASON BEGAN IN JUNE 2020 WHEN HOT'S EDUCATION DEPARTMENT JOINED FORCES WITH THE HAWAII OPERA YOUTH CHORUS IN A VIRTUAL PRODUCTION OF NEAL MCKAY'S "LAIKEIKAWAI." THIS PROJECT PROVIDED AN OPPORTUNITY FOR YOUTH TO PARTICIPATE IN AN OPERATIC SUMMER PROGRAM, LEARNING HOW TO PRODUCE AN OPERA VIRTUALLY. THIS WAS FOLLOWED UP BY A COMBINATION REMOTE AND GREEN-SCREENED PRODUCTION OF GILBERT & SULLIVAN'S "THE PIRATES OF PENZANCE" WITH HOT'S ORVIS YOUNG VOICES STUDIO. CLASSES FOR BOTH THE MAE Z. ORVIS OPERA STUDIO AND ORVIS YOUNG VOICES WERE HELD THROUGHOUT THE YEAR VIRTUALLY AND INCLUDED SESSIONS WITH GUEST ARTISTS SUCH AS PIANIST/COACHES MARK MORASH, NOAH LINDQUIST, TIM SHAINDLIN, AND BEN MAKINO. BOTH STUDIOS ALSO PRODUCED ONLINE CONTENT. THE MELE CONCERT SERIES, BLACK HISTORY MONTH CONCERT, AND LIVE STATEWIDE CULTURAL EXTENSION CONCERTS WERE CREATED WITH MEMBERS OF THE ORVIS OPERA STUDIO AND TWO RECITAL EVENTS FEATURED MEMBERS OF THE YOUNG VOICES PROGRAM. THE HOT DIGITAL PRODUCTION OF MOZART'S "BASTIEN & BASTIENNE" WAS ADAPTED AND OFFERED TO SCHOOLS ACROSS THE STATE FREE OF CHARGE, CREATING A VIRTUAL OPERA FOR EVERYONE, THE TRADITIONAL DRESS REHEARSAL FOR STUDENTS HOT HAS BEEN OFFERING SINCE 1992. HOT EDUCATION'S ANNUAL OPERA EXPRESS PROGRAM, A FAMILY-FRIENDLY OPERA THAT TRAVELS ACROSS THE STATE, WAS ALSO DELIVERED VIRTUALLY IN A DIGITAL PRODUCTION GILBERT & SULLIVAN'S "THE MIKADO". RESIDENCY PROGRAMS CONTINUED TO BE A CRUCIAL PART OF HOT'S EDUCATION PROGRAMS AND THIS YEAR WAS NO DIFFERENT. HE'EIA, POPE, WAIKELE AND PALOLO ELEMENTARY SCHOOLS ALL HAD PROGRAMS THAT CULMINATED IN SPRING 2021 WITH TOPICS THAT INCLUDED HAWAIIAN CULTURE, A CRAB PANDEMIC, AND BULLYING. ALL SHOWS WERE STUDENT-WRITTEN AND WERE PRODUCED IN A VIDEO FORMAT. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,455,562 | 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 | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | 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 | Yes (1) | 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 | 0 | 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 | 79 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 59 | 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 | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| 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 | 33 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 33 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | 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 | HI | 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 | ANDREW MORGAN | PersonNm |
| Phone | 8085967372 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 848 SOUTH BERETANIA STREET SUITE | AddressLine1Txt |
| City | HONOLULU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96813 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (36 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| FRANCES PATSY B BUNN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| PAMELA ANDELIN CAMERON | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MARILYN LYN B CLARKIN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID FRANKLIN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID KELI'IKULI | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| RALPH KIESSLING | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| FLORIA LORI KOMER | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JAMES T LEAVITT ESQ | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| PHILIP I MCNAMEE MD | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| THUY NGUYEN-MARTINES | |||||||
| DIRECTOR UNTIL DECEMBER 2020 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID Y TAKAGI | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MAGGIE S WALKER | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CAROLYN A BERRY WILSON | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ROBERT B BUNN ESQ | |||||||
| CO-COUNSEL | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| JOHN L KNOREK ESQ | |||||||
| CO-COUNSEL | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| ALISON BHATTACHARYYA | |||||||
| VICE PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| MARILYN KATZMAN | |||||||
| VICE PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| SUZANNE B ENGEL | |||||||
| VICE PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| KEITH KALWAY | |||||||
| VICE PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| EVELYN B LANCE | |||||||
| VICE PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| LUANNA MCKENNEY | |||||||
| VICE PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| STEVEN PRIETO | |||||||
| VICE PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| SARAH M RICHARDS | |||||||
| VICE PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| JEAN E ROLLES | |||||||
| VICE PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| MARRIE SCHAEFER | |||||||
| VICE PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| STEPHEN H TURNER | |||||||
| VICE PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| CORI CHING WESTON | |||||||
| VICE PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| ADRIENNE WING MD | |||||||
| VICE PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| LEIGHTON J YUEN | |||||||
| VICE PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| ANDREA ZANNONI | |||||||
| VICE PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| LINN M ALBER | |||||||
| SECRETARY | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| LINDA NELSON | |||||||
| TREASURER | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| JAMES H MCCOY | |||||||
| PRESIDENT EMERITUS | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| JULIA FROHLICH CHERRY | |||||||
| PRESIDENT | 10.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| ANDREW MORGAN | |||||||
| GENERAL DIRECTOR | 60.00 | $160,000 | $0 | $7,600 | Yes (X) | ||
| KEVIN TAKAMORI | |||||||
| DIRECTOR OF DEVELOPMENT | 40.00 | $108,212 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $268,212 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $7,600 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $442,297 | GovernmentGrantsAmt |
| All Other Contributions | $969,163 | AllOtherContributionsAmt |
| Total Contributions | $1,411,460 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TICKET SALES | 711110 | $22,442 | $22,442 |
| EDUCATIONAL PROGRAMS | 611600 | $8,765 | $8,765 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $31,207 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $150,227 | TotalRevenueColumnAmt |
| Exclusion | $150,227 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $581,235 | RealAmt |
| Personal | $300 | PersonalAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $340,378 | RealAmt |
| Personal | $0 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $240,857 | RealAmt |
| Personal | $300 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $241,157 | TotalRevenueColumnAmt |
| Exclusion | $241,157 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $110,170 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $113,488 | SecuritiesAmt |
| Other | $26,005 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$3,318 | SecuritiesAmt |
| Other | -$26,005 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$29,323 | TotalRevenueColumnAmt |
| Exclusion | -$29,323 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $27,519 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $1,177 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $26,342 | TotalRevenueColumnAmt |
| Exclusion | $26,342 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER REVENUE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $7,663 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,663 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $7,663 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,838,733 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $38,870 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $388,403 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $183,420 | TotalAmt |
| Program Services | $81,520 | ProgramServicesAmt |
| Management And General | $30,570 | ManagementAndGeneralAmt |
| Fundraising | $71,330 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $696,929 | TotalAmt |
| Program Services | $426,311 | ProgramServicesAmt |
| Management And General | $141,649 | ManagementAndGeneralAmt |
| Fundraising | $128,969 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,083 | TotalAmt |
| Program Services | $7,561 | ProgramServicesAmt |
| Management And General | $2,562 | ManagementAndGeneralAmt |
| Fundraising | $2,960 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,430 | TotalAmt |
| Program Services | $55,483 | ProgramServicesAmt |
| Management And General | $18,694 | ManagementAndGeneralAmt |
| Fundraising | $20,253 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $91,863 | TotalAmt |
| Program Services | $53,086 | ProgramServicesAmt |
| Management And General | $17,992 | ManagementAndGeneralAmt |
| Fundraising | $20,785 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,097 | TotalAmt |
| Management And General | $7,097 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,352 | TotalAmt |
| Management And General | $39,352 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,866 | TotalAmt |
| Management And General | $32,866 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,171 | TotalAmt |
| Program Services | $25,493 | ProgramServicesAmt |
| Fundraising | $18,678 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,112 | TotalAmt |
| Program Services | $37,077 | ProgramServicesAmt |
| Management And General | $9,196 | ManagementAndGeneralAmt |
| Fundraising | $1,839 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,496 | TotalAmt |
| Program Services | $26,551 | ProgramServicesAmt |
| Management And General | $2,393 | ManagementAndGeneralAmt |
| Fundraising | $26,552 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,371 | TotalAmt |
| Program Services | $25,855 | ProgramServicesAmt |
| Management And General | $23,573 | ManagementAndGeneralAmt |
| Fundraising | $18,943 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $284,418 | TotalAmt |
| Program Services | $248,949 | ProgramServicesAmt |
| Management And General | $3,590 | ManagementAndGeneralAmt |
| Fundraising | $31,879 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,083 | TotalAmt |
| Program Services | $2,083 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,076 | TotalAmt |
| Program Services | $62,570 | ProgramServicesAmt |
| Management And General | $11,955 | ManagementAndGeneralAmt |
| Fundraising | $8,551 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,455 | TotalAmt |
| Program Services | $25,124 | ProgramServicesAmt |
| Management And General | $1,443 | ManagementAndGeneralAmt |
| Fundraising | $8,888 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,237 | TotalAmt |
| Program Services | $13,767 | ProgramServicesAmt |
| Management And General | $5,521 | ManagementAndGeneralAmt |
| Fundraising | $7,949 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt |
|---|---|---|---|
| PRODUCTION EXPENSE | $292,109 | $290,349 | $1,760 |
| EDUCATIONAL PROGRAMS | $61,817 | $61,817 | |
| REPAIRS AND MAINTENANCE | $13,285 | $6,642 | $6,643 |
| MISCELLANEOUS | $10,647 | $5,324 | $5,323 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,097 | TotalAmt |
| Fundraising | $2,097 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,187,414 | TotalAmt |
| Program Services | $1,455,562 | ProgramServicesAmt |
| Management And General | $348,453 | ManagementAndGeneralAmt |
| Fundraising | $383,399 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,048,354 | BOYAmt |
| EOY | $660,654 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $149,792 | BOYAmt |
| EOY | $97,467 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $170,335 | BOYAmt |
| EOY | $314,937 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $187,397 | BOYAmt |
| EOY | $67,511 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,633,349 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,567,599 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,075,683 | BOYAmt |
| EOY | $1,065,750 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,172,521 | BOYAmt |
| EOY | $6,566,580 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,804,082 | BOYAmt |
| EOY | $8,772,899 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $218,572 | BOYAmt |
| EOY | $207,143 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $157,742 | BOYAmt |
| EOY | $150,742 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,130,000 | BOYAmt |
| EOY | $2,130,000 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $162,680 | BOYAmt |
| EOY | $186,795 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,668,994 | BOYAmt |
| EOY | $2,674,680 | 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 | -$2,890,323 | BOYAmt |
| EOY | -$3,266,763 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,025,411 | BOYAmt |
| EOY | $9,364,982 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,135,088 | BOYAmt |
| EOY | $6,098,219 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,804,082 | BOYAmt |
| EOY | $8,772,899 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$348,681 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,311,812 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | 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 (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | 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 | $2,050,148 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,411,649 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,349,632 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,724,983 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,411,460 | CurrentTaxYearAmt |
| Total | $8,947,872 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,050,148 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,411,649 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,349,632 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,724,983 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,411,460 | CurrentTaxYearAmt |
| Total | $8,947,872 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $847,695 | SubstantialContributorsTotAmt |
| Public Support Total170 | $8,100,177 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $569,170 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $570,836 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $542,884 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,021,900 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $731,762 | CurrentTaxYearAmt |
| Total | $3,436,552 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | -$143 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | -$2,461 | CurrentTaxYearMinus2YearsAmt |
| Total | -$2,604 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $3,120 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,663 | CurrentTaxYearAmt |
| Total | $10,783 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $12,392,603 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $3,443,161 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.65360 | PublicSupportCY170Pct |
| Public Support PY170 | 0.66970 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | OTHER REVENUE - 2019 AMOUNT: $ 3,120. 2020 AMOUNT: $ 7,663. | ExplanationTxt |
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 | $7,129,679 | BeginningYearBalanceAmt |
| Contributions | $1,819 | ContributionsAmt |
| End Year Balance | $7,131,498 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,121,951 | BeginningYearBalanceAmt |
| Contributions | $7,728 | ContributionsAmt |
| End Year Balance | $7,129,679 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,146,451 | BeginningYearBalanceAmt |
| Contributions | -$24,500 | ContributionsAmt |
| End Year Balance | $7,121,951 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,253,175 | BeginningYearBalanceAmt |
| Contributions | -$106,724 | ContributionsAmt |
| End Year Balance | $7,146,451 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,694,457 | BeginningYearBalanceAmt |
| Contributions | $558,718 | ContributionsAmt |
| End Year Balance | $7,253,175 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $461,000 | OtherCostOrOtherBasisAmt |
| Book Value | $461,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,745,020 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,176,641 | DepreciationAmt |
| Book Value | $568,379 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $427,329 | OtherCostOrOtherBasisAmt |
| Depreciation | $390,958 | DepreciationAmt |
| Book Value | $36,371 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,065,750 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,051,436 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,311,812 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $5,530 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $88,923 | OtherRevenueAmt |
| Revenue Not Reported | $1,406,265 | RevenueNotReportedAmt |
| Revenue Subtotal | $645,171 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $32,866 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $1,160,696 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $1,193,562 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,838,733 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,564,551 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $5,530 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $404,473 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $410,003 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,154,548 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $32,866 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $32,866 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,187,414 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE THEATRE HAS A SPENDING POLICY ALLOWING FOR THE APPROPRIATION OF 3% (BEGINNING IN THE YEAR ENDED MAY 31, 2020) OF THE ROLLING 12 QUARTERS' AVERAGE BALANCE OF THE ENDOWMENT, OR SUCH OTHER AMOUNT AS CONSIDERED NECESSARY BY THE BOARD OF DIRECTORS. NET RENTAL INCOME EARNED FROM THE HAWAII OPERA PLAZA ENDOWMENT IS EXPENDED CURRENTLY IN SUPPORT OF OPERATIONS. |
| PART X, LINE 2: | U.S. GAAP REQUIRES UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT EVALUATED THE THEATRE'S TAX POSITIONS AS OF MAY 31, 2021 AND 2020 AND FOR THE YEARS THEN ENDED, AND DETERMINED THAT THE THEATRE HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. THE THEATRE IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | INTERFUND INTEREST INCOME 62,918. LOSS ON DISPOSAL OF PROPERTY 26,005. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES -1,177. RENTAL OPERATIONS EXPENSES -340,378. INCREASE IN NET ASSETS WITH DONOR RESTRICTIONS 1,339,571. PPP LOAN FORGIVENESS 162,680. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES 1,177. RENTAL OPERATIONS EXPENSES 340,378. INTERFUND INTEREST EXPENSES 62,918. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | ACT II | Event1Nm |
| Gross Receipts Event1 | $27,519 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $27,519 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $1,177 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $27,519 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $27,519 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $1,177 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $1,177 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $26,342 | NetIncomeSummaryAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ANDREW MORGAN | PersonNm |
| Title | GENERAL DIRECTOR | TitleTxt |
| Base Compensation Filing Org | $135,000 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $25,000 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $7,600 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $167,600 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | ROBERT B. BUNN, CO-COUNSEL AND DIRECTOR, AND FRANCES "PATSY" B. BUNN, DIRECTOR, HAVE A FAMILY RELATIONSHIP. |
| FORM 990, PART VI, SECTION A, LINE 4 | SUBSTANTIVE CHANGES TO HAWAII OPERA THEATRE'S BYLAWS ADOPTED BY THE BOARD OF DIRECTORS ON 10/28/2020: - CHANGE IN NUMBER OF BOARD MEMBERS TO 12-50, DOWN FROM 15-72 - ADDITION OF TERM LIMITS: DIRECTORS ELECTED AFTER 10/28/2020 MAY SERVE FOR UP TO TWO THREE-YEAR TERMS, THEN MUST ROTATE OFF THE BOARD FOR AT LEAST ONE YEAR - NUMBER OF MEETINGS CHANGED TO "AT LEAST FOUR TIMES PER YEAR", DOWN FROM "AT LEAST SIX TIMES PER YEAR" - QUORUM FOR DIRECTOR MEETINGS INCREASED TO 1/3 OF THE TOTAL DIRECTORS, UP FROM 25% - REMOVED THE STEERING COMMITTEE; REPLACED WITH THE OPTION FOR AN EXECUTIVE COMMITTEE - REMOVED SPECIFIC MENTION OF ALL COMMITTEES EXCEPT FOR THREE REQUIRED COMMITTEES: GOVERNANCE; FINANCE & AUDIT; AND EXECUTIVE EVALUATION - ADDED THE REQUIREMENT THAT ALL COMMITTEES HAVE A CHARTER APPROVED BY THE FULL BOARD |
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE ORGANIZATION HAS MEMBERS WHICH ELECT NEW BOARD DIRECTORS AT THE ANNUAL MEETING VIA PERSONAL ATTENDANCE. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE BYLAWS EXPLAIN THE PROCESS BY WHICH MEMBERS CAN ELECT OR REMOVE BOARD DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 11B | AFTER THE FORM 990 HAS BEEN PREPARED BY A CERTIFIED PUBLIC ACCOUNTING FIRM, BOTH MANAGEMENT AND THE BOARD TREASURER REVIEWED THIS FORM 990. IT THEN WAS SENT TO THE BOARD OF DIRECTORS FOR ITS REVIEW. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY APPLIES TO ALL OFFICERS, DIRECTORS, AND EMPLOYEES. SUCH PERSONS ARE REQUIRED TO INFORM THE CHAIRMAN OF THE BOARD OF DIRECTORS OF ANY POTENTIAL CONFLICT OF INTEREST AS SOON AS IT IS IDENTIFIED AS SUCH. ANY SUCH PERSON WILL THEN BE EXCUSED FROM TAKING ANY FURTHER ACTION RELATED TO THE POTENTIAL CONFLICT UNLESS THE BOARD OF DIRECTORS, AFTER FULL DISCLOSURE, FINDS THAT THERE IS NO MATERIAL CONFLICT OF INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION FOR THE GENERAL DIRECTOR IS REVIEWED BY THE EXECUTIVE EVALUATION COMMITTEE USING COMPARABILITY DATA FROM OTHER OPERA AND PERFORMING ARTS COMPANIES SIMILAR IN SIZE AND COMPLEXITY. THIS PROCESS IS DOCUMENTED IN THE PERSONNEL FILE AND/OR MEETING MINUTES. THIS ANNUAL EVALUATION PROCESS IS DONE WITHIN 60 DAYS OF THE CLOSE OF THE FISCAL YEAR, AND THE COMMITTEE RECOMMENDATIONS ARE PRESENTED TO THE BOARD FOR APPROVAL. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE FORM 990 AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE HOT WEBSITE AT HAWAIIOPERA.ORG. THE FORM 990 IS ALSO AVAILABLE ON THE WEBSITES OF THE STATE OF HAWAII TAX & CHARITIES DIVISION, GUIDESTAR AND CHARITY NAVIGATOR. GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND FORM 990 ARE ALSO AVAILABLE AT THE ORGANIZATION'S OFFICE UPON REQUEST. |
| FORM 990, PART XII, LINE 2C | NO CHANGE IN PROCESS FROM PRIOR YEAR. |
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