NEW YORK CITY OPERA INC: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
NEW YORK CITY OPERA INC (EIN 13-2974347)
Tax period
2019-07-01 to 2020-06-30
Filed
2021-05-14
IRS object ID
202131349349305513
Schema version
2019v5.0
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

FieldValueIRS element (for citing)
Return2021-05-14T14:24:18-05:00ReturnTs
Tax Period End2020-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN262557761PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HUTMAN & HUTMAN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1435 E COUNTY LINE RDAddressLine1Txt
CityLAKEWOODCityNm
State AbbreviationNJStateAbbreviationCd
ZIP087011426ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN132974347EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NEW YORK CITY OPERABusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlNEWYBusinessNameControlTxt
Phone6469811888PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1142 WEST 57TH STREET 11TH FLOORAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10019ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMICHAEL CAPASSOPersonNm
Person TitleGENERAL DIRECTORPersonTitleTxt
Phone6469811888PhoneNum
Signature2021-05-10SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDAVID HUTMAN CPAPreparerPersonNm
PTINP01289685PTIN
Phone7329616272PhoneNum
Preparation2021-05-14PreparationDt
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMICHAEL CAPASSOPrincipalOfficerNm
Gross Receipts$1,188,329GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.NYCOPERA.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1978FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionTO INSPIRE AUDIENCES WITH INNOVATIVE AND THEATRICALLY COMPELLING OPERA.ActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent8VotingMembersIndependentCnt
Total Employee97TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$2,481,913PYContributionsGrantsAmt
CY Contributions Grants$350,473CYContributionsGrantsAmt
PY Program Service Revenue$384,848PYProgramServiceRevenueAmt
CY Program Service Revenue$18,043CYProgramServiceRevenueAmt
PY Investment Income$111,306PYInvestmentIncomeAmt
CY Investment Income$69,539CYInvestmentIncomeAmt
PY Other Revenue$1,060,242PYOtherRevenueAmt
CY Other Revenue$750,274CYOtherRevenueAmt
PY Total Revenue$4,038,309PYTotalRevenueAmt
CY Total Revenue$1,188,329CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,443,010PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$590,103CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$157,150CYTotalFundraisingExpenseAmt
PY Other Expenses$3,808,862PYOtherExpensesAmt
CY Other Expenses$1,409,899CYOtherExpensesAmt
PY Total Expenses$5,251,872PYTotalExpensesAmt
CY Total Expenses$2,000,002CYTotalExpensesAmt
PY Revenues Less Expenses-$1,213,563PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$811,673CYRevenuesLessExpensesAmt
Total Assets BOY$2,973,515TotalAssetsBOYAmt
Total Assets EOY$2,669,880TotalAssetsEOYAmt
Total Liabilities BOY$2,190,293TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,782,925TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$783,222NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$1,113,045NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionNEW YORK CITY OPERA WAS FAMOUSLY DUBBED "THE PEOPLE'S OPERA" BY MAYOR FIORELLO LAGUARDIA AT ITS FOUNDING IN 1943. MORE THAN 70 YEAR LATER, CITY OPERA CONTINUES ITS HISTORIC MISSION TO INSPIRE AUDIENCES WITH INNOVATIVE AND THEATRICALLY COMPELLING OPERA, NURTURE THE WORK OF PROMISING AMERICAN ARTISTS, AND BUILD NEW AUDIENCES THROUGH AFFORDABLE TICKET PRICES AND EXTENSIVE OUTREACH AND EDUCATION PROGRAMS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$1,614,714ExpenseAmt
Revenue$18,043RevenueAmt
DescCITY OPERA'S CURRENT ADMINISTRATION UTILIZES A UNIQUE, ENTREPRENEURIAL BUSINESS MODEL BY CREATING ARTISTIC AND OPERATIONAL PARTNERSHIPS, FORGING STRONG RELATIONSHIPS WITH UNION AND VENUES, AND ENGAGING BOTH NEW AND TRADITIONAL AUDIENCES. CONTINUING ITS HISTORIC COMMITMENT TO EDUCATIONAL OUTREACH, THE COMPANY PROVIDES OPPORTUNITIES FOR THOUSAND OF NEW YORK CITY SCHOOL CHILDREN TO ATTEND CITY OPERA DRESS REHEARSALS, WHERE THEY MEET CAST MEMBERS AND CREW AND LEARN ABOUT CAREERS IN THE PERFORMING ARTS. FOR MANY, THIS IS THEIR FIRST LIVE OPERA EXPERIENCE. THROUGHOUT ITS SEASON, CITY OPERA ALSO PRESENTED HOUR-LONG, FAMILY-FRIENDLY ADAPTATIONS OF CLASSIC OPERA, INTRODUCING OPERA TO THE VERY YOUNGEST AUDIENCES. RENEWING ITS TRADITION OF BRINGING OPERA TO THE WIDEST POSSIBLE AUDIENCE, CITY OPERA ALSO PRESENTED FREE OPERA PERFORMANCES IN BRYANT PARK, ENABLING THOUSANDS OF NEW YORKERS TO EXPERIENCE OPERA IN A RELAXED, FAMILIAR ENVIRONMENT.Desc
Total Program Service Expenses$1,614,714TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingYes (true)LoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document172IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee97EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member8IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMICHAEL CAPASSOPersonNm
Phone6469811888PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1142 WEST 57TH STREET 11TH FLOORAddressLine1Txt
CityNEW YORKCityNm
State AbbreviationNYStateAbbreviationCd
ZIP10019ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
MICHAEL CAPASSO
GENERAL DIRE50.000.00Yes (X)Yes (X)$160,769$0$0
KRISTIN SAMPSON
SECRETARY/TR50.000.00Yes (X)Yes (X)$54,885$0$0
JENNY GUCCI
MEMBER2.00Yes (X)$0$0$0
MARA KAPLAN-PRUZANSKI
MEMBER2.00Yes (X)$0$0$0
DIANA LANGER-MARCUS
MEMBER2.00Yes (X)$0$0$0
ROY NIEDERHOFFER
BOARD CHAIRM2.00Yes (X)$0$0$0
TOBIAS PICKER
MEMBER2.00Yes (X)$0$0$0
KENNETH ROSEN
BOARD CHAIRM2.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$215,654TotalReportableCompFromOrgAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

FieldValueIRS element (for citing)
PersonDOLLAND TRANSPORTATION LLCPersonNm
FieldValueIRS element (for citing)
Compensation$122,446CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
All Other Contributions$350,473AllOtherContributionsAmt
Total Contributions$350,473TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescTICKET SALESDesc
Total Revenue Column$18,043TotalRevenueColumnAmt
Related Or Exempt Func Income$18,043RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$18,043TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$69,539TotalRevenueColumnAmt
Exclusion$69,539ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$750,274GrossSalesOfInventoryAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$750,274TotalRevenueColumnAmt
Related Or Exempt Func Income$750,274RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,188,329TotalRevenueColumnAmt
Related Or Exempt Func Income$768,317RelatedOrExemptFuncIncomeAmt
Exclusion$69,539ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$215,653TotalAmt
Program Services$142,331ProgramServicesAmt
Management And General$34,505ManagementAndGeneralAmt
Fundraising$38,817FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$245,746TotalAmt
Program Services$210,923ProgramServicesAmt
Management And General$23,887ManagementAndGeneralAmt
Fundraising$10,936FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$10,000TotalAmt
Program Services$10,000ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$80,993TotalAmt
Program Services$65,507ProgramServicesAmt
Management And General$8,464ManagementAndGeneralAmt
Fundraising$7,022FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$37,711TotalAmt
Program Services$30,500ProgramServicesAmt
Management And General$3,941ManagementAndGeneralAmt
Fundraising$3,270FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$10,123TotalAmt
Management And General$10,123ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$25,000TotalAmt
Management And General$25,000ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$5,500TotalAmt
Program Services$2,022ProgramServicesAmt
Management And General$3,261ManagementAndGeneralAmt
Fundraising$217FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$211,820TotalAmt
Program Services$171,320ProgramServicesAmt
Management And General$22,135ManagementAndGeneralAmt
Fundraising$18,365FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$29,319TotalAmt
Program Services$23,713ProgramServicesAmt
Management And General$3,064ManagementAndGeneralAmt
Fundraising$2,542FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$3,518TotalAmt
Program Services$2,845ProgramServicesAmt
Management And General$368ManagementAndGeneralAmt
Fundraising$305FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$254,020TotalAmt
Program Services$205,451ProgramServicesAmt
Management And General$26,545ManagementAndGeneralAmt
Fundraising$22,024FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$49,869TotalAmt
Program Services$42,808ProgramServicesAmt
Management And General$4,847ManagementAndGeneralAmt
Fundraising$2,214FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
FACILITY AND EQUIPMENT$548,232$443,410$57,290$47,532
PRODUCTION COSTS$138,113$138,113
PERFORMERS, CHORUS & ORCH$75,736$75,736
BANK CHARGES AND CC FEES$45,056$36,442$4,708$3,906

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$13,593TotalAmt
Program Services$13,593ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,000,002TotalAmt
Program Services$1,614,714ProgramServicesAmt
Management And General$228,138ManagementAndGeneralAmt
Fundraising$157,150FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$47,634BOYAmt
EOY$175,103EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$167,508BOYAmt
EOY$145,797EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,246,059LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$819,826LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$680,253BOYAmt
EOY$426,233EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,952,418BOYAmt
EOY$1,838,305EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$125,702BOYAmt
EOY$84,442EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,973,515BOYAmt
EOY$2,669,880EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$582,411BOYAmt
EOY$673,501EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$22,551BOYAmt
EOY$35,253EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$1,459,818BOYAmt
EOY$1,459,818EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$125,513BOYAmt
EOY$1,614,353EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,190,293BOYAmt
EOY$3,782,925EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$3,974,239BOYAmt
EOY-$5,870,506EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$4,757,461BOYAmt
EOY$4,757,461EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$783,222BOYAmt
EOY-$1,113,045EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,973,515BOYAmt
EOY$2,669,880EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$811,673ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$33,579NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments-$1,051,015PriorPeriodAdjustmentsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,631,713CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,188,407CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$8,228,350CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,481,913CurrentTaxYearMinus1YearAmt
Current Tax Year$350,473CurrentTaxYearAmt
Total$20,880,856TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$536,022CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,278,816CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,936,768CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,445,090CurrentTaxYearMinus1YearAmt
Current Tax Year$768,317CurrentTaxYearAmt
Total$6,965,013TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$7,167,735CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,467,223CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$10,165,118CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,927,003CurrentTaxYearMinus1YearAmt
Current Tax Year$1,118,790CurrentTaxYearAmt
Total$27,845,869TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$1,464,100CurrentTaxYearMinus3YearsAmt
Total$1,464,100TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$1,464,100CurrentTaxYearMinus3YearsAmt
Total$1,464,100TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$26,381,769PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$78,401CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$154,346CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$113,982CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$111,306CurrentTaxYearMinus1YearAmt
Current Tax Year$69,539CurrentTaxYearAmt
Total$527,574TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$78,401CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$154,346CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$113,982CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$111,306CurrentTaxYearMinus1YearAmt
Current Tax Year$69,539CurrentTaxYearAmt
Total$527,574TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$7,246,136CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,621,569CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$10,279,100CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,038,309CurrentTaxYearMinus1YearAmt
Current Tax Year$1,188,329CurrentTaxYearAmt
Total$28,373,443TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.92980PublicSupportCY509Pct
Public Support PY5090.92740PublicSupportPY509Pct
Investment Income CY0.02000InvestmentIncomeCYPct
Investment Income PY0.02000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,952,418BeginningYearBalanceAmt
Investment Earnings Or Losses$35,960InvestmentEarningsOrLossesAmt
Administrative Expenses$150,073AdministrativeExpensesAmt
End Year Balance$1,838,305EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$3,490,411BeginningYearBalanceAmt
Investment Earnings Or Losses$138,608InvestmentEarningsOrLossesAmt
Administrative Expenses$1,676,601AdministrativeExpensesAmt
End Year Balance$1,952,418EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,757,461BeginningYearBalanceAmt
Investment Earnings Or Losses$257,647InvestmentEarningsOrLossesAmt
Administrative Expenses$1,524,697AdministrativeExpensesAmt
End Year Balance$3,490,411EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,757,461BeginningYearBalanceAmt
End Year Balance$4,757,461EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,594,799BeginningYearBalanceAmt
Contributions$162,662ContributionsAmt
End Year Balance$4,757,461EndYearBalanceAmt
FieldValueIRS element (for citing)
Prmnnt Endowment Balance EOY1.00000PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$23,345OtherCostOrOtherBasisAmt
Book Value$23,345BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,111,459OtherCostOrOtherBasisAmt
Book Value$1,111,459BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$111,255OtherCostOrOtherBasisAmt
Book Value$111,255BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,246,059TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)

DescDescAmtAmt
CLAIMS$819,000
PPP LOAN$427,500
PENSION ACCRUAL$232,340
NOTES TO GENERAL UNSECURED CREDITORS$135,000
ADMINISTRATIVE, PRIORITY AND OTHER$513
FieldValueIRS element (for citing)
Total Liability$1,614,353TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$1,188,329TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$1,188,329RevenueSubtotalAmt
Total Revenue Per Form990$1,188,329TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,000,002TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$2,000,002ExpensesSubtotalAmt
Total Expenses Per Form990$2,000,002TotalExpensesPerForm990Amt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonMICHAEL CAPASSOPersonNm
TitleGENERAL DIRECTORTitleTxt
Base Compensation Filing Org$160,769BaseCompensationFilingOrgAmt
Total Compensation Filing Org$160,769TotalCompensationFilingOrgAmt

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp

FieldValueIRS element (for citing)
PersonBRIDGE FUND LOANPersonNm
Relationship With OrgBOARD CHAIRMANRelationshipWithOrgTxt
Loan To OrganizationYes (X)LoanToOrganizationInd
Original Principal$550,000OriginalPrincipalAmt
Balance Due$1,459,818BalanceDueAmt
DefaultfalseDefaultInd
Board Or Committee ApprovalYes (true)BoardOrCommitteeApprovalInd
Written AgreementYes (true)WrittenAgreementInd
FieldValueIRS element (for citing)
Total Balance Due$1,459,818TotalBalanceDueAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONNEW YORK CITY OPERA WAS FAMOUSLY DUBBED "THE PEOPLE'S OPERA" BY MAYOR FIORELLO LAGUARDIA AT ITS FOUNDING IN 1943. MORE THAN 70 YEAR LATER, CITY OPERA CONTINUES ITS HISTORIC MISSION TO INSPIRE AUDIENCES WITH INNOVATIVE AND THEATRICALLY COMPELLING OPERA, NURTURE THE WORK OF PROMISING AMERICAN ARTISTS, AND BUILD NEW AUDIENCES THROUGH AFFORDABLE TICKET PRICES AND EXTENSIVE OUTREACH AND EDUCATION PROGRAMS.
FORM 990, PAGE 2, PART III, LINE 4ACITY OPERA'S CURRENT ADMINISTRATION UTILIZES A UNIQUE, ENTREPRENEURIAL BUSINESS MODEL BY CREATING ARTISTIC AND OPERATIONAL PARTNERSHIPS, FORGING STRONG RELATIONSHIPS WITH UNION AND VENUES, AND ENGAGING BOTH NEW AND TRADITIONAL AUDIENCES. CONTINUING ITS HISTORIC COMMITMENT TO EDUCATIONAL OUTREACH, THE COMPANY PROVIDES OPPORTUNITIES FOR THOUSAND OF NEW YORK CITY SCHOOL CHILDREN TO ATTEND CITY OPERA DRESS REHEARSALS, WHERE THEY MEET CAST MEMBERS AND CREW AND LEARN ABOUT CAREERS IN THE PERFORMING ARTS. FOR MANY, THIS IS THEIR FIRST LIVE OPERA EXPERIENCE. THROUGHOUT ITS SEASON, CITY OPERA ALSO PRESENTED HOUR-LONG, FAMILY-FRIENDLY ADAPTATIONS OF CLASSIC OPERA, INTRODUCING OPERA TO THE VERY YOUNGEST AUDIENCES. RENEWING ITS TRADITION OF BRINGING OPERA TO THE WIDEST POSSIBLE AUDIENCE, CITY OPERA ALSO PRESENTED FREE OPERA PERFORMANCES IN BRYANT PARK, ENABLING THOUSANDS OF NEW YORKERS TO EXPERIENCE OPERA IN A RELAXED, FAMILIAR ENVIRONMENT.
FORM 990, PAGE 6, PART VI, LINE 2ROY NIEDERHOFFER JENNY NIEDERHOFFER BOARD CHAIRM MEMBER FAMILIAL RELATIONSHIP
FORM 990, PAGE 6, PART VI, LINE 11BTHE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND IS REVIEWED BY MANAGEMENT WITH THE ACCOUNTANTS. THE ENTIRE FORM 990 WITH ALL SCHEDULES IS E-MAILED IN PDF FORMAT TO EVERY VOTING BOARD MEMBER PRIOR TO SUBMITTING THE FORM TO THE INTERNAL REVENUE SERVICE.
FORM 990, PAGE 6, PART VI, LINE 12CTHE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY THAT COVERS ALL MEMBERS OF THE BOARD OF DIRECTORS AND OFFICERS. COVERED PERSONS ARE REQUIRED TO DISCLOSE ANNUALLY ANY ACTUAL AND POTENTIAL CONFLICTS TO THE BOARD CHAIR, WHO SHALL BRING THE MATTER TO THE ATTENTION OF THE ENTIRE BOARD FOR REVIEW AND DETERMINATION OF WHETHER ANY ACTUAL CONFLICT EXISTS AND THE APPROPRIATE ACTION TO BE TAKEN. ANY BOARD MEMBER WITH A POTENTIAL CONFLICT OF INTEREST IS TO RECUSE ONESELF FROM PARTICIPATING IN THE DISCUSSION AND VOTING ON THE MATTER.
FORM 990, PAGE 6, PART VI, LINE 15ATHE ORGANIZATION'S PERSONNEL COMMITTEE CHAIRED BY THE TREASURER IS RESPONSIBLE FOR REVIEWING AND APPROVING THE GENERAL DIRECTOR'S ANNUAL COMPENSATION. THE PERSONNEL COMMITTEE REVIEWS COMPARABLE DATA OF SIMILAR TYPES OF ORGANIZATIONS WITHIN THE SAME GEOGRAPHIC AREA TO DETERMINE THE COMPENSATION OF THE GENERAL DIRECTOR. THE PERSONNEL COMMITTEE COMMUNICATES ITS CONCLUSIONS REACHED ON THE GENERAL DIRECTOR'S COMPENSATION TO THE BOARD OF DIRECTORS.
FORM 990, PAGE 6, PART VI, LINE 19THE ORGANIZATION WILL MAKE ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE BY POSTING IT ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, FORMS 990 AND 1023 ARE AVAILABE UPON WRITTEN REQUESTS.

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