2022-05-11T15:53:29-07:00 2021-06-30 330783983 West Rhode & Roberts 2741 4th Ave San Diego CA 92103 990 2020-07-01 956044429 San Diego Opera Association SAND 6192327636 233 A STREET STE 500 SAN DIEGO CA 92101 JEANNIE POSNER CFO/COO 2022-05-11 true JEANNIE POSNER 999009999 Cheryl Rhode P00234939 6196155380 0 AAL1 IAL1 FAL1 2020 2022-09-23 18:48:47Z JEANNIE POSNER 233 A STREET STE 500 SAN DIEGO CA 921014095 7302623 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. 23 23 184 33 -247389 6318453 6024552 1603940 697228 358349 8014 -129586 -27013 8151156 6702781 0 0 3662212 3624606 0 531046 2741801 2619904 6404013 6244510 1747143 458271 13356852 16260111 1599790 1754429 11757062 14505682 MISSIONTHE MISSION OF SAN DIEGO OPERA IS TO DELIVER EXCEPTIONAL VOCAL PERFORMANCES AND EXCITING, ACCESSIBLE PROGRAMS TO DIVERSE AUDIENCES, FOCUSING ON COMMUNITY ENGAGEMENT AND THE TRANSFORMATIVE POWER OF LIVE PERFORMANCE.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.VISIONSan 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-class and emerging talent, and innovative use of technology. false false 4789506 713822 During the year ended June 30, 2021, San Diego Opera produced two main stage productions outdoors in a drive-in format, at the Pechanga Sports Arena Parking Lot for a total of eight performances. The San Diego Opera normally produces three main stage productions each season but was unable to produce and perform the third main stage Opera due to the Coronavirus Pandemic. San Diego Opera presented a recital and a live holiday performance with screening of All is Calm in their dtour series, for a total of two performances of works outside of traditional grand opera. Due to the Coronavirus Pandemic, two productions had to be cancelled. Operas are generally produced and staged completely by San Diego Opera and feature internationally renowned artists. The chorus and stage crew are drawn from the local community, and San Diego Symphony is contracted as the orchestra. 212366 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. 5001872 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 9 0 false 184 true false false false false false true true false 0 false false false false false false false X 23 23 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 285000 0 10464 JEANNIE POSNER CFO/COO 40.00 0.00 X 212000 0 9987 RISE WALTER CMO 0.00 0.00 150476 0 10028 BRUCE STASYNA MUSIC CONDUCTOR 40.00 0.00 119395 0 7247 CLIFF THRASHER staff 40.00 0.00 100000 0 11313 PETER SHAVITZ CDO 40.00 0.00 105000 0 2100 JOAN FOSTER STAFF 40.00 0.00 97247 0 9552 ROBERT H KAPLAN PHD Director 4.00 0.00 X 0 0 0 SARAH B MARSH-REBELO CHAIRPERSON 4.00 0.00 X X 0 0 0 JANET WHITE Director 2.00 0.00 X 0 0 0 STACY KELLNER-ROSENBERG VP-FINANCE 4.00 0.00 X X 0 0 0 VERONICA LEFF Secretary 4.00 0.00 X X 0 0 0 BARRY WELLINS Director 2.00 0.00 X 0 0 0 CANDACE CARROLL ESQ Director 2.00 0.00 X 0 0 0 JOANN CLARK Director 2.00 0.00 X 0 0 0 DAVID DUTHU Director 2.00 0.00 X 0 0 0 JOAN HENKELMANN Director 2.00 0.00 X 0 0 0 KARL HOSTETLER MD Director 2.00 0.00 X 0 0 0 CAROL LAZIER Director 2.00 0.00 X 0 0 0 RONALD G LEONARDI PHD Director 2.00 0.00 X 0 0 0 JOSEPH P MARTINEZ Director 2.00 0.00 X 0 0 0 JAMES A MERRITT Director 2.00 0.00 X 0 0 0 ROGER G MILLS MD Director 2.00 0.00 X 0 0 0 EUGENE MITCH MITCHELL Director 2.00 0.00 X 0 0 0 MIKE NOVAK Director 2.00 0.00 X 0 0 0 THOMAS SHIFTAN MD Director 2.00 0.00 X 0 0 0 GLORIA M SHURMAN PHD Director 2.00 0.00 X 0 0 0 LINDA P SPUCK Director 2.00 0.00 X 0 0 0 MARY LINDENSTEIN WALSHOK PHD Director 2.00 0.00 X 0 0 0 SARA ZAKNOEN MD Director 2.00 0.00 X 0 0 0 1069118 60691 5 false true false AEG MANAGEMENT SD LLC 3500 SPORTS ARENA BLVD SAN DIEGO CA 92110 PARKING LOT RENT/SECURITY 216507 EL SID LP 7676 HAZARD CENTER DR STE 700 SAN DIEGO CA 92108 RENT 209265 2 510233 716313 4798006 6024552 TICKET SALES 711190 697228 697228 697228 539 539 0 0 0 7475 7475 7475 7475 323089 510233 119307 203782 203782 0 233146 480535 -247389 -247389 OTHER INCOME 999999 16594 16594 16594 6702781 713822 -247389 211796 0 0 0 0 604443 502672 81518 20253 0 2624199 1954597 266080 403522 0 173962 107242 41007 25713 222002 167043 27966 26993 0 0 21000 21000 0 0 0 0 334097 296091 38006 68756 16385 51740 631 0 0 312558 239427 73131 79695 79387 20 288 0 0 0 0 16054 16054 99378 69565 29813 PRODUCTION COST 1306360 1306360 OUTSIDE SERVICES 152849 84417 55890 12542 TELEPHONE AND INTERNET 91105 63775 27330 OTHER EXPENSES 57795 55000 2545 250 80257 59911 17498 2848 6244510 5001872 711592 531046 4076049 4472751 0 715294 705611 20879 320587 0 0 0 79615 80334 416150 262860 614799 512216 70032 102583 0 7957241 10315385 0 0 21592 0 13356852 16260111 235997 438706 1296787 708093 67006 607630 1599790 1754429 X 3178221 3915184 8578841 10590498 11757062 14505682 13356852 16260111 458271 1394202 896147 X false true X true false X 5862622 5302960 6392480 6318295 5514319 29390676 0 0 5862622 5302960 6392480 6318295 5514319 29390676 5872975 23517701 8099 10685 2158 1718 539 23199 279752 279752 0 29693627 0.79200 0.78200 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8673218 70846 1887609 491939 10139734 7613871 1657836 223227 821716 8673218 5279775 2370376 190787 227067 7613871 5194795 312254 227274 5279775 4900508 521865 227578 5194795 1.00000 true true true 614799 512216 102583 102583 10315385 CHARITABLE GIFT LIABILITIES 25749 POOLED INCOME FUND LIABILITY 33318 REFUNDABLE ADVANCE 548563 607630 X 8711825 1394202 15000 599842 2009044 6702781 6702781 6859352 15000 599842 614842 6244510 6244510 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 $119307 SHOP OVERHEAD ALLOCATION $480535 Part XII, Line 2d: Other expenses and losses per audited F/S SPECIAL EVENT EXPENSE $119307 SHOP OVERHEAD ALLOCATION $480535 X false GALA 751867 428778 323089 92700 CONNECT WITH CHORISTER 50200 50200 1 31255 31255 833322 510233 323089 92700 92700 230389 true X X X X X false false false false false false false false false DAVID BENNETT CEO 225000 60000 4346 6118 295464 JEANNIE POSNER CFO/COO 187500 24500 4193 5794 221987 RISE WALTER CMO 150476 2844 7184 160504 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 PER SAN DIEGO OPERAS BYLAWS, MEMBERS ARE REQUIRED TO VOTE ON THE ELECTION OF THE BOARD OF DIRECTORS, ELECTION OF THE AUDIT COMMITTEE, AMENDMENTS TO THE ARTICLES OF INCORPORATION, VOLUNTARY DISSOLUTION OF THE ASSOCIATION, AND ANY OTHER MATTER WHICHLEGALLY 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 METHOD OF 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. An officer of the organization received an increase in compensation. This increase was based on merit and productivity for FY 2020-2021. 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 178388 COST