2021-04-13T22:22:43-05:00 2020-05-31 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2019-06-01 990197758 HAWAII OPERA THEATRE HAWA 8085967372 848 SOUTH BERETANIA STREET NO 301 HONOLULU HI 96813 ANDREW MORGAN GENERAL DIRECTOR 8085967372 2021-04-13 1 MELANIE A KING P00220997 8085311040 2019 2022-09-23 18:48:47Z ANDREW MORGAN 848 SOUTH BERETANIA STREET NO 301 HONOLULU HI 96813 3948164 0 X WWW.HAWAIIOPERA.ORG X 1980 HI PRESENT OPERA PERFORMANCES AND EDUCATION PROGRAMS THAT IMPROVE LIVES THROUGH OPERA. 40 40 130 160 10229 -2389 2349632 1724983 703051 508069 664989 194962 464380 405070 4182052 2833084 0 0 0 0 1787529 1839062 0 0 501276 1565369 1587196 3352898 3426258 829154 -593174 8473716 7804082 2614341 2668994 5859375 5135088 X 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. 0 0 2424774 484346 OPERA PERFORMANCES: HOT PRESENTED TWO FULLY STAGED OPERA PRODUCTIONS AT THE NEAL S. BLAISDELL CONCERT HALL, WITH A THIRD PLANNED PRODUCTION CANCELLED DUE TO THE COVID-19 PANDEMIC. THE PRODUCTIONS PUCCINI'S "TOSCA AND MOZART'S "THE MARRIAGE OF FIGARO" FEATURED WORLD-CLASS ARTISTS, INCLUDING DIRECTORS, CONDUCTORS, SINGERS, AND DESIGNERS; PROFESSIONAL MUSICIANS FROM THE HAWAII SYMPHONY ORCHESTRA; A COMBINATION OF PROFESSIONAL AND VOLUNTEER CREW FOR BACKSTAGE AND FRONT OF HOUSE; AND THE VOLUNTEER HOT OPERA CHORUS. EACH OPERA HAD THREE PUBLIC PERFORMANCES WITH ATTENDANCE OF APPROXIMATELY 13,000. IN ADDITION, THE FINAL DRESS REHEARSAL FOR EACH OPERA IS OPEN EXCLUSIVELY TO STUDENTS, PARENTS AND TEACHERS AS PART OF HOT'S EDUCATION PROGRAMS; OVER 2,300 ATTENDED THE TWO EVENTS IN 2019-2020. ADDITIONALLY, HOT PRESENTED MULTIPLE FREE PERFORMANCES IN THE COMMUNITY THROUGHOUT THE SEASON, INCLUDING THE ANNUAL FESTA ITALIANO, AT SENIOR CENTERS AND OUTDOOR VENUES AROUND THE ISLAND OF OAHU, IMPACTING OVER 1,000 RESIDENTS AND TOURISTS. 69547 26843 EDUCATION PROGRAM:HOT'S EDUCATION PROGRAM ENGAGED OVER 13,000 CHILDREN AND COMMUNITY MEMBERS THROUGHOUT THE STATE OF HAWAII IN THE 2019-2020 SEASON. DESPITE THE COVID-19 PANDEMIC'S IMPACT ON SCHEDULES AND EVENTS IN THE FINAL QUARTER OF THE FISCAL YEAR, THE HOT EDUCATION TEAM WAS ABLE TO SUCCESSFULLY FULFILL THE MAJORITY OF ITS PROGRAMS AND EVENTS. OVER 50 PERFORMANCES OF HOT'S "OPERA EXPRESS" PRODUCTION OF ROSSINI'S "CINDERELLA" - ESPECIALLY ADAPTED FOR TOURING TO ELEMENTARY AND MIDDLE SCHOOLS - WERE PRESENTED AT SCHOOLS, LIBRARIES, THEATERS AND OUTDOOR VENUES ON OAHU, KAUAI AND MAUI. HOT EDUCATION ALSO COMPLETED THREE SCHEDULED OPERA RESIDENCIES IN 2019-2020. THESE INTENSIVE PROGRAMS ENABLE STUDENTS TO CREATE AND PRESENT THEIR OWN OPERA WITH THE ASSISTANCE OF A HOT TEACHING ARTIST. STUDENTS SELECT A THEME AND WRITE SONGS WHICH ARE THEN PUT TO MUSIC OF FAMOUS OPERATIC WORKS. HOT'S "OPERA FOR EVERYONE" (OFE) PROGRAM OFFERS STUDENTS FROM ELEMENTARY THROUGH HIGH SCHOOL AND COLLEGE (AGE 24 AND UNDER), AS WELL AS THEIR FAMILIES AND TEACHERS, THE OPPORTUNITY TO ENJOY A FINAL DRESS REHEARSAL OF MAINSTAGE OPERA PRODUCTIONS FOR JUST $7. CUSTOMIZED LEARNING MATERIALS ARE SENT TO SCHOOLS IN ADVANCE OF EACH OFE TO HELP PREPARE THE STUDENTS AND ALLOW THE TEACHER TO INCORPORATE THE PERFORMING ARTS INTO REGULAR CURRICULA, INCLUDING LITERATURE, CULTURE, LANGUAGE, GEOGRAPHY, SCIENCE AND MATH. OVER 2,300 STUDENTS, FAMILIES AND TEACHERS ATTENDED THE TWO OFE'S PRESENTING IN 2019-2020. HOT'S ORVIS YOUNG VOICES PROGRAM COMPLETED ITS SIXTH YEAR, WITH 24 YOUNG SINGERS PARTICIPATING IN PRIVATE AND GROUP VOICE LESSONS AS WELL AS MASTERCLASSES ON A VARIETY OF PERFORMANCE-RELATED SUBJECTS OVER THE COURSE OF THE SEASON. THE MAE Z. ORVIS OPERA STUDIO, CELEBRATING ITS 21ST YEAR, CONTINUED TO PROVIDE PROFESSIONAL-LEVEL TRAINING AND PERFORMANCE OPPORTUNITIES TO LOCAL SINGERS. THE 2019 STUDIO INCLUDED 13 FULL MEMBERS, 13 ASSOCIATE MEMBERS AND THREE AFFILIATE MEMBERS. THE GOAL FOR ALL PARTICIPANTS IS TO DEVELOP THEIR VOCAL MASTERY, REPERTOIRE AND MUSICAL STYLES, FACILITY WITH LANGUAGES, STAGECRAFT, AUDITION SKILLS AND BUSINESS ACUMEN THROUGH REGULAR CLASSES, WORKSHOPS AND SEMINARS WITH LOCAL AND VISITING EXPERTS IN THE FIELD. STUDIO MEMBERS PARTICIPATE IN HOT'S OPERA CHORUS, TAKE ON ROLES OF INCREASING IMPORTANCE IN MAINSTAGE PRODUCTIONS, AND PERFORM IN EDUCATION AND OUTREACH PROGRAMS AND PERFORMANCES. 2494321 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 84 0 130 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 40 40 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 HI X X X ANDREW MORGAN 8085967372 848 SOUTH BERETANIA STREET SUITE HONOLULU HI 96813 NANNA BRADFORD DIRECTOR 1.00 X 0 0 0 FRANCES PATSY B BUNN DIRECTOR 1.00 X 0 0 0 PAMELA ANDELIN CAMERON DIRECTOR 1.00 X 0 0 0 JULIA FROHLICH CHERRY DIRECTOR 1.00 X 0 0 0 MARILYN LYN B CLARKIN DIRECTOR 1.00 X 0 0 0 DAVID FRANKLIN DIRECTOR 1.00 X 0 0 0 THOMAS P HUBER DIRECTOR 1.00 X 0 0 0 DAVID KELI'IKULI DIRECTOR 1.00 X 0 0 0 RALPH KIESSLING DIRECTOR 1.00 X 0 0 0 FLORIA LORI KOMER DIRECTOR 1.00 X 0 0 0 JAMES T LEAVITT DIRECTOR 1.00 X 0 0 0 LUANNA MCKENNEY DIRECTOR 1.00 X 0 0 0 PHILIP I MCNAMEE DIRECTOR 1.00 X 0 0 0 THUY NGUYEN-MARTINES DIRECTOR 1.00 X 0 0 0 CHERYE PIERCE DIRECTOR 1.00 X 0 0 0 MARRIE SCHAEFER DIRECTOR 1.00 X 0 0 0 DAVID Y TAKAGI DIRECTOR 1.00 X 0 0 0 MARILYN TRANKLE DIRECTOR 1.00 X 0 0 0 MARGARET MAGGIE WALKER DIRECTOR 1.00 X 0 0 0 CAROLYN BERRY WILSON DIRECTOR 1.00 X 0 0 0 ROBERT B BUNN CO-COUNSEL 3.00 X X 0 0 0 JOHN KNOREK CO-COUNSEL 3.00 X X 0 0 0 ALISON BHATTACHARYYA VICE PRESIDENT 3.00 X X 0 0 0 MARILYN KATZMAN VICE PRESIDENT 3.00 X X 0 0 0 KAREN CHAR VICE PRESIDENT 3.00 X X 0 0 0 SUZANNE ENGEL VICE PRESIDENT 3.00 X X 0 0 0 LYNNE JOHNSON VICE PRESIDENT 3.00 X X 0 0 0 KEITH KALWAY VICE PRESIDENT 3.00 X X 0 0 0 EVELYN B LANCE VICE PRESIDENT 3.00 X X 0 0 0 STEVEN PRIETO VICE PRESIDENT 3.00 X X 0 0 0 SARAH M RICHARDS VICE PRESIDENT 3.00 X X 0 0 0 JEAN E ROLLES VICE PRESIDENT 3.00 X X 0 0 0 STEPHEN H TURNER VICE PRESIDENT 3.00 X X 0 0 0 CORI CHING WESTON VICE PRESIDENT 3.00 X X 0 0 0 ADRIENNE WING LAU VICE PRESIDENT 3.00 X X 0 0 0 LEIGHTON J YUEN VICE PRESIDENT 3.00 X X 0 0 0 ANDREA ZANNONI VICE PRESIDENT 3.00 X X 0 0 0 LINN SOL ALBER SECRETARY 3.00 X X 0 0 0 LINDA NELSON TREASURER 3.00 X X 0 0 0 JAMES H MCCOY PRESIDENT 10.00 X X 0 0 0 ROBERT S KATZ FORMER CO-COUNSEL 3.00 X X 0 0 0 ANDREW MORGAN GENERAL DIRECTOR 50.00 X 90000 0 4348 KEVIN TAKAMORI DIRECTOR OF DEVELOPMENT 40.00 X 103785 0 2983 193785 0 7331 1 0 0 0 0 410847 83853 1230283 1724983 TICKET SALES 711110 481226 481226 EDUCATIONAL PROGRAMS 611600 26843 26843 508069 114274 114274 896163 11463 619113 0 277050 11463 288513 288513 383842 303154 80688 80688 80688 296021 410847 192813 103208 103208 ARIA NEWS ADVERTISING 541800 10229 10229 OTHER REVENUE 900099 3120 3120 13349 2833084 511189 10229 586683 142420 56968 28484 56968 1413386 964079 171980 277327 61905 40703 7955 13247 97051 65723 11941 19387 124300 81729 15973 26598 29316 20416 8900 39104 39104 24660 24660 27936 13693 11504 2739 81105 78710 2395 49330 22189 4952 22189 72614 36307 36307 308131 291729 13122 3280 66021 65742 279 15464 15464 79919 39960 39959 22404 12271 10133 37630 21154 16476 PRODUCTION EXPENSE 567160 567160 EDUCATIONAL PROGRAMS 69547 69547 FUNDRAISING 40839 40839 MISCELLANEOUS 34264 32462 1802 21752 13779 7973 3426258 2494321 430661 501276 1746638 1048354 171380 149792 131510 170335 149818 187397 4034896 2959213 1209653 1075683 5064717 5172521 8473716 7804082 234025 218572 250316 157742 2130000 2130000 162680 2614341 2668994 X -2140786 -2890323 8000161 8025411 5859375 5135088 8473716 7804082 -593174 -131113 0 X X 0 1 X 1 0 X 1757363 2050148 1411649 2349632 1724983 9293775 1757363 2050148 1411649 2349632 1724983 9293775 864179 8429596 588487 569170 570836 542884 1021900 3293277 -143 -2461 0 -2604 3120 3120 12587568 4417672 0.66970 0.67870 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2019 AMOUNT: $ 3,120. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7121951 7728 7129679 7146451 -24500 7121951 7253175 -106724 7146451 6694457 558718 7253175 6694457 6694457 1.00000 0 0 461000 461000 3169970 2577225 592745 403926 381988 21938 1075683 X 3664347 -131113 221591 123121 213599 3450748 24660 -642324 -617664 2833084 4413884 221591 790695 1012286 3401598 24660 24660 3426258 PART V, LINE 4: THE THEATRE HAS A SPENDING POLICY ALLOWING FOR THE APPROPRIATION OF 3% (EFFECTIVE FOR 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, 2020 AND 2019 AND FOR THE YEARS THEN ENDED, AND DETERMINED THAT THE THEATRE HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH SUCH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. 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 123,121. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -48,461. RENTAL OPERATIONS EXPENSES -619,113. INCREASE IN NET ASSETS WITH DONOR RESTRICTIONS 25,250. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 48,461. RENTAL OPERATIONS EXPENSES 619,113. INTERFUND INTEREST EXPENSES 123,121. OPERA BALL 499947 410847 89100 157100 SILENT AUCTION 131513 131513 20293 3 75408 75408 15420 706868 410847 296021 192813 192813 103208 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 6 THE BY-LAWS EXPLAIN THE PROCESS BY WHICH MEMBERS CAN ELECT MEMBERS OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION HAS A DONOR MEMBERSHIP WHICH ELECTS NEW DIRECTORS AT THE ANNUAL MEETING VIA PERSONAL ATTENDANCE. FORM 990, PART VI, SECTION A, LINE 7B THE BY-LAWS EXPLAIN THE PROCESS BY WHICH MEMBERS CAN ELECT MEMBERS OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B AFTER THE FORM 990 HAS BEEN PREPARED BY A CERTIFIED PUBLIC ACCOUNTING FIRM, THE MANAGEMENT REVIEWED THIS FORM 990. IT THEN WAS REVIEWED IN DETAIL BY THE BOARD FINANCE COMMITTEE. AFTER APPROVAL BY THE FINANCE COMMITTEE, THIS FORM 990 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 ARTISTIC DIRECTOR AND GENERAL DIRECTOR IS DETERMINED BY THE SEARCH COMMITTEE. SALARY RANGES ARE COMPARABLE TO OTHER OPERA COMPANIES SIMILAR IN SIZE AND COMPLEXITY. THIS PROCESS IS DOCUMENTED IN THE PERSONNEL FILE AND/OR MEETING MINUTES. THE HIRING COMMITTEE CONDUCTED THIS PROCESS IN 2019 FOR THE HIRING OF THE NEW GENERAL DIRECTOR. THIS PROCESS WAS UNDERTAKEN IN NOVEMBER 2020 BY THE EXECUTIVE EVALUATION COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 THE FORM 990 AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE HOT WEBSITE AT HAWAIIOPERA.ORG AND ALSO AT GUIDESTAR.ORG 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.