2021-01-29T13:27:37-08:00 2020-06-30 952076568 Leaf & Cole LLP 2810 Camino Del Rio South Suite 200 San Diego CA 92108 990 2019-07-01 956044429 SAN DIEGO OPERA ASSOCIATION SAND 6192327636 233 A STREET SUITE 500 SAN DIEGO CA 92101 JEANNIE POSNER CFO 2021-01-29 true JULIE A FIRL P00085551 6192947200 X 2019 2022-09-23 18:48:47Z DAVID BENNETT 233 A STREET SUITE 500 SAN DIEGO CA 921014095 9034465 false X www.sdopera.org X 1953 CA The 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. 28 27 329 150 -129586 -129586 6392480 6318453 3746498 1603940 229225 358349 263557 -163717 10631760 8117025 0 0 5554613 3662212 0 479208 4265575 2741801 9820188 6404013 811572 1713012 11969923 13356852 1782900 1599790 10187023 11757062 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.VisionThe San Diego Opera will be recognized internationally as a leading example of adaptability, innovation and sustainability in the operatic arts, promoting diversified programming and unique performance venues with world-class and emerging talent. false false 4854145 1603940 During the year ended June 30, 2020, San Diego Opera produced two main stage productions 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. (See Note 15) San Diego Opera presented two recitals in their new series, detour for a total of two performances of works outside of traditional grand opera, performed at the Balboa Theatre and Conrad Prebys Performing Arts Center. The San Diego Opera had three detour productions planned for the season and then specifically added the Bel Canto Trio, as a single performance to showcase at the Conrad Prebys Performing Arts Center. Due to the Coronavirus Pandemic, two productions had to be cancelled. During the year ending June 30, 2019, San Diego Opera produced three main stage productions for a total of twelve performances throughout the eight-month season (October - May). San Diego Opera also presented two detour performances and a special concert event at the Balboa Theater. Operas are 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. San Diego Opera has a scenic studio that builds sets and costumes for many of its productions and for theatrical arts organizations and commercial purposes around the country. 190569 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. 5044714 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 97 0 false 329 true false false false false false true true false 0 false false false false false false false X 28 27 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 GEN DIRECTOR 40.00 0.00 X 237660 0 12120 RISE WALTER CHIEF MARKETING OFFICER 40.00 0.00 157810 0 13213 JEANNIE POSNER CFO 40.00 0.00 X 140671 0 27175 CLIFFORD THRASHER DIR AUD RELATION 40.00 0.00 88084 0 18314 BRUCE STASYNA MUSIC CONDUCTOR 40.00 0.00 97425 0 8722 CAROL LAZIER Director 2.00 0.00 X 0 0 0 KEVIN AHERN Director 2.00 0.00 X 0 0 0 JAMES A MERRITT MD Director 2.00 0.00 X 0 0 0 RONALD LEONARDI PHD Director 2.00 0.00 X 0 0 0 ROGER G MILLS MD Director 2.00 0.00 X 0 0 0 STACY KELLNER-ROSENBERG VP of Finance 4.00 0.00 X X 0 0 0 CANDACE CARROLL Director 2.00 0.00 X 0 0 0 DAVID BRENNER MD Director 2.00 0.00 X 0 0 0 DAVID DUTHU Director 2.00 0.00 X 0 0 0 EUGENE MITCHELL Director 2.00 0.00 X 0 0 0 THOMAS SHIFTAN MD Director 2.00 0.00 X 0 0 0 SARAH B MARSH-REBELO GG Chairman 4.00 0.00 X X 0 0 0 TERESA FISCHLOWITZ Director 2.00 0.00 X 0 0 0 MICHAEL NOVAK Director 2.00 0.00 X 0 0 0 JAMES FORBES PHD Director 2.00 0.00 X 0 0 0 RICHARD J ULEVITCH PHD Director 2.00 0.00 X 0 0 0 GLORIA SHURMAN Director 2.00 0.00 X 0 0 0 JOANN CLARK Director 2.00 0.00 X 0 0 0 DAME ZANDRA RHODES Director 2.00 0.00 X 0 0 0 LINDA SPUCK Secretary 4.00 0.00 X X 0 0 0 JOAN HENKELMANN Director 2.00 0.00 X 0 0 0 MARY LINDENSTEIN WALSHOK Director 2.00 0.00 X 0 0 0 BARRY WELLINS Director 2.00 0.00 X 0 0 0 ROBERT H KAPLAN PHD President 15.00 0.00 X X 0 0 0 KARL HOSTETLER MD Director 2.00 0.00 X 0 0 0 VERONICA LEFF Director 2.00 0.00 X 0 0 0 JANET WHITE Director 2.00 0.00 X 0 0 0 SARA ZAKNOEN Director 2.00 0.00 X 0 0 0 721650 79544 3 false true false 0 382621 509156 5426676 6318453 MISCELLANEOUS 711190 350 350 RENTAL SETS TO THEATERS 711190 31833 31833 SHOP PRODUCTION 711190 -53538 -53538 TICKET SALES 711190 1625295 1625295 1603940 358349 356631 1718 0 0 0 0 212070 382621 246201 -34131 -34131 0 541653 671239 -129586 -129586 0 8117025 1960571 -129586 -32413 0 0 0 0 570322 390322 180000 0 2562027 2003356 199870 358801 0 276773 214108 35051 27614 253090 194763 28515 29812 0 0 0 0 0 0 19000 19000 477412 427306 50106 86371 17050 65841 3480 0 0 409528 332734 76794 140604 132901 1119 6584 0 37315 36573 637 105 0 0 6995 6995 99870 99870 PRODUCTION COSTS 989615 989615 OUTSIDE SERVICES 294971 229102 63676 2193 TELEPHONE 85196 85196 BANK FEES 73827 73827 21097 3057 17527 513 6404013 5044714 880091 479208 2472498 4076049 19518 0 1256702 715294 169928 20879 0 0 0 87673 79615 99958 416150 643972 573940 30123 70032 0 7812932 7957241 0 0 20591 21592 11969923 13356852 267798 235997 1438774 1296787 76328 67006 1782900 1599790 X 1196998 3178221 8990025 8578841 10187023 11757062 11969923 13356852 1713012 -142973 X false true X true false X 5265622 5862622 5302960 6392480 6318295 29141979 0 0 5265622 5862622 5302960 6392480 6318295 29141979 6107192 23034787 12916 8099 10685 2158 1718 35576 279752 279752 0 29457307 19853664 0.78200 0.79120 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7613871 761689 223227 821716 7777071 5279775 2370376 190787 227067 7613871 5194795 312254 227274 5279775 4900508 521865 227578 5194795 5211931 -88494 222929 4900508 1.00000 true true true 579514 541440 38074 64458 32500 31958 70032 7957241 DEFICIENCY IN CGA 33366 POOLED INCOME FUND LIABILITY 33640 67006 X 8249264 -142973 275212 132239 8117025 8117025 6679225 275212 275212 6404013 6404013 Part V, Line 4: Intended uses of the endowment fund. The intended use of the SD Operas endowment funds is to provide general operating support from annual investment gains. Part X : FIN48 Footnote San Diego Opera is a public charity, and is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and Section 23701(d) of the California Revenue and Taxation Code, except on net income derived from unrelated business activities. San Diego Operas unrelated business activity did not generate taxable income, and no tax liability has been recorded at June 30, 2020 and 2019. San Diego Opera believes that it has appropriate support for any tax positions taken, and, as such, does not have any uncertain tax positions that are material to the financial statements. San Diego Opera is not a private foundation.San Diego Operas Return of Organization Exempt from Income Tax and Exempt Organization Business Income Tax Returns for Tax for the years ended June 30, 2020, 2019, 2018, and 2017 are subject to examination by Internal Revenue Service and State taxing authorities, generally three to four years after the returns were filed. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 SPECIAL EVENT EXPENSE $63603 SHOP OVERHEAD ALLOCATION $211609 Part XII, Line 2d: Other expenses and losses per audited F/S SPECIAL EVENT EXPENSE $63603 SHOP OVERHEAD ALLOCATION $211609 X false GALA 560214 382621 177593 123878 63603 OTHER FUNDRAISING EVENTS 34477 34477 58720 594691 382621 212070 182598 63603 246201 -34131 true X X X X X false false false false false false false false false DAVID BENNETT GEN DIRECTOR 237660 4495 7625 249780 JEANNIE POSNER CFO 140671 3200 23975 167846 RISE WALTER CHIEF MARKETING OFFICER 157810 2970 10243 171023 Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et CAROL LAZIER AND JAMES A MERRITT, M.D. 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 which legally requires approval by the membership. The Members must also approve any amendments to the bylaws which materially or adversely affect the rights of members as to voting, dissolution or transfer of membership; amend or repeal the Associations Objectives and Purposes; specify or change the number of Directors allowed or required; or the maximum or minimum number of Directors, or change from a fixed to a variable number of Directors or vice-versa; or amend or repeal the 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 BACKGROUNDS BRING 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 after acknowledging 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 to report 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 any covered 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 the organization 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 The Finance Committee negotiated the compensation and benefits for the General Director in June of 2015 which resulted in a written employment contract. The employment contract was also approved by the Board of Directors. In setting the General Directors compensation and benefits, the Finance Committee utilized the form 990 of other organizations and compensation surveys. No Increase was given during FY 2019-20, so no new evaluation was made. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees No Increase was given during FY 2019-20, so no new evaluation was made. 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 N/A 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 168884 COST