2019-05-10T17:12:12-05:00 2018-06-30 910189318 MOSS ADAMS LLP 2707 COLBY AVENUE SUITE 801 EVERETT WA 98201 990 2017-07-01 910760426 SEATTLE OPERA SEAT 2063897600 363 MERCER STREET SEATTLE WA 98109 AIDAN LANG GENERAL DIRECTOR 2063897600 2019-05-09 1 COLLEEN RAMIRES P01251320 4252597227 2019-05-08 76.28.155.2 2019-05-09 17:27:19 PD P 4967BD67059E57FBD6D58D45DFF7990CB44B256A 92E4E1887166A1A95AEA2354EF277E907B8DEB06 2017 2019-02-21 02:37:17Z X AIDAN LANG 363 MERCER STREET SEATTLE WA 98109 30317905 0 X WWW.SEATTLEOPERA.ORG X 1963 WA PROVIDING OPERA'S UNIQUE FUSION OF MUSIC AND DRAMA TO CREATE LIFE-ENHANCING EXPERIENCES. 56 56 644 178 22143 0 22323316 19668980 8066712 8794341 12287449 347926 344337 85760 43021814 28897007 0 0 0 0 12837683 11748208 0 0 1910738 10229563 10092164 23067246 21840372 19954568 7056635 54584743 67780588 14714229 20404259 39870514 47376329 X SEATTLE OPERA OFFERS OPERA'S UNIQUE FUSION OF MUSIC AND DRAMA TO CREATE LIFE-ENHANCING EXPERIENCES THAT SPEAK DEEPLY TO PEOPLE'S HEARTS AND MINDS. 0 0 14324946 7988189 DURING THE 2017/2018 SEASON, SEATTLE OPERA CONTINUED INCREASING OUR SERVICE TO THE COMMUNITY THROUGH MAINSTAGE OPERA PERFORMANCES. A TOTAL OF 87,717 PEOPLE ATTENDED 39 PERFORMANCES AT MCCAW HALL. PLUS, AN ESTIMATED 750,000 LISTENERS TUNED IN TO LIVE PREVIEW AND PERFORMANCE BROADCASTS ON CLASSICAL KING FM 98.1 AND THROUGH ITS ONLINE SEATTLE OPERA CHANNEL. 1459985 806152 EDUCATION, COMMUNITY ENGAGEMENT, AND YOUTH PROGRAMS LED BY SEATTLE OPERA SERVED 47,867 ADULTS, FAMILIES, STUDENTS, AND TEACHERS, PROVIDING LEARNING AND ENGAGEMENT ACTIVITIES THAT FOSTERED COMMUNITY-BUILDING AND DEEPENED PERSONAL CONNECTIONS WITH THE ARTS AND OPERA. OUR STATE-WIDE YOUTH PROGRAMS EXPANDED EQUITY AND ACCESS TO LEARNING IN THE ARTS, HUMANITIES, SCIENCE, LANGUAGES, AND OTHER SUBJECTS. SEATTLE OPERA IS IN THE MIDST OF A $60 MILLION CAPITAL CAMPAIGN FOR SEATTLE OPERA AT THE CENTER, A CIVIC PROJECT THAT WILL CONSTRUCT A NEW BUILDING ADJACENT TO MCCAW HALL AT THE SEATTLE CENTER. THIS NEW HOME WILL PROVIDE FACILITIES FOR EDUCATION AND COMMUNITY ACTIVITIES, REHEARSALS, COSTUME CONSTRUCTION AND STORAGE, AND ADMINISTRATIVE OFFICES. FULL-TIME OCCUPANCY OF THE NEW OPERA CENTER BUILDING BEGAN IN DECEMBER 2018. 7559 21083 SEATTLE OPERA PROVIDES SUPPORT TO SONG AND DANCE LLC, DBA AMUSEMENTS, A GIFT SHOP AT MCCAW HALL WHICH SELLS SEATTLE OPERA-RELATED MERCHANDISE TO OPERA PATRONS. 7559 21083 15792490 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 240 0 1 644 1 1 1 0 0 0 0 1 1 0 0 0 0 X 56 56 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 WA X X MARISSA BETZ-ZALL 2063897600 363 MERCER STREET SEATTLE WA 98109 JOHN NESHOLM CHAIRMAN 4.00 X X 0 0 0 BRIAN MARKS PRESIDENT 4.00 X X 0 0 0 MOYA VAZQUEZ SECRETARY 2.00 2.00 X X 0 0 0 JOHN STARBARD TREASURER 4.00 X X 0 0 0 A RICHARD GEMPERLE VICE PRESIDENT 2.00 X X 0 0 0 ADAM J FOUNTAIN VICE PRESIDENT 2.00 X X 0 0 0 BRENDA BRUNS VICE PRESIDENT 2.00 X X 0 0 0 BRENDAN MURPHY VICE PRESIDENT 2.00 X X 0 0 0 BRUCE R MCCAW VICE PRESIDENT 2.00 X X 0 0 0 DIANA GALE VICE PRESIDENT 2.00 X X 0 0 0 DR WILLIAM T WEYERHAEUSER VICE PRESIDENT 2.00 X X 0 0 0 JAMES D CULLEN VICE PRESIDENT 2.00 3.00 X X 0 0 0 JAMES DAVID RAISBECK VICE PRESIDENT 2.00 X X 0 0 0 JOHN SULLIVAN VICE PRESIDENT 2.00 X X 0 0 0 JONATHAN ROSOFF VICE PRESIDENT 2.00 X X 0 0 0 LOUISE MILLER VICE PRESIDENT 2.00 X X 0 0 0 MARTHA SHERMAN VICE PRESIDENT 2.00 X X 0 0 0 MARYANNE TAGNEY VICE PRESIDENT 2.00 X X 0 0 0 MATTHEW SEGAL VICE PRESIDENT 2.00 X X 0 0 0 ROBERT COMFORT VICE PRESIDENT 2.00 X X 0 0 0 STEPHEN A SPRENGER VICE PRESIDENT 2.00 X X 0 0 0 SUSAN COUGHLIN VICE PRESIDENT 2.00 X X 0 0 0 BARRY BOLDING BOARD MEMBER 2.00 X 0 0 0 BRIAN LAMACCHIA BOARD MEMBER 2.00 X 0 0 0 BRUCE E H JOHNSON BOARD MEMBER 2.00 X 0 0 0 CAROLYN EAGAN BOARD MEMBER 2.00 X 0 0 0 CHARLES B COSSE BOARD MEMBER 2.00 2.00 X 0 0 0 GARY HOULAHAN BOARD MEMBER 2.00 X 0 0 0 GREGORY CHAN MD BOARD MEMBER 2.00 X 0 0 0 JAMES R UHLIR BOARD MEMBER 2.00 X 0 0 0 JANICE C CONDIT BOARD MEMBER 2.00 X 0 0 0 JEAN STARK BOARD MEMBER 2.00 X 0 0 0 JEFFREY HANNA BOARD MEMBER 2.00 5.00 X 0 0 0 JOAN S WATJEN BOARD MEMBER 2.00 X 0 0 0 JUDY TSOU BOARD MEMBER 2.00 X 0 0 0 KENNAN HOLLINGSWORTH MD BOARD MEMBER 2.00 X 0 0 0 LESLEY WYCKOFF BOARD MEMBER 2.00 X 0 0 0 LESLIE GIBLETT BOARD MEMBER 2.00 X 0 0 0 MICHAEL HYMAN BOARD MEMBER 2.00 X 0 0 0 MILKANA BRACE BOARD MEMBER 2.00 X 0 0 0 NATALIE DE MAAR BOARD MEMBER 2.00 X 0 0 0 PAUL GOODRICH BOARD MEMBER 2.00 X 0 0 0 ROBERT FRIES BOARD MEMBER 2.00 X 0 0 0 RON HOSOGI BOARD MEMBER 2.00 X 0 0 0 ROSEMARY PETERSON BOARD MEMBER 2.00 X 0 0 0 RUSSELL F TOUSLEY BOARD MEMBER 2.00 X 0 0 0 SCOTT WYATT BOARD MEMBER 2.00 X 0 0 0 STEVEN PHELPS BOARD MEMBER 2.00 2.00 X 0 0 0 SUE BUSKE BOARD MEMBER 2.00 X 0 0 0 SUSAN DETWEILER MD BOARD MEMBER 2.00 X 0 0 0 SUSANNE WAKEFIELD BOARD MEMBER 2.00 X 0 0 0 THOMAS H ALLEN BOARD MEMBER 2.00 X 0 0 0 THOMAS L MCQUAID BOARD MEMBER 2.00 X 0 0 0 TOBY BRIGHT BOARD MEMBER 2.00 X 0 0 0 TOM PUENTES BOARD MEMBER 2.00 X 0 0 0 WILLIE C AIKENS BOARD MEMBER 2.00 X 0 0 0 KIM ANDERSON BOARD MEMBER (UNTIL 6/17) 2.00 X 0 0 0 STUART DEPINA BOARD MEMBER (UNTIL 3/18) 2.00 X 0 0 0 BARBARA BUCHMAN BOARD MEMBER (UNTIL 10/17) 2.00 X 0 0 0 AIDAN P LANG GENERAL DIRECTOR 60.00 X 274522 0 14403 JANE REPENSEK FINANCE - CFO & COO 50.00 X 95057 0 600 LISA A BURY DEVELOPMENT - DIRECTOR 60.00 X 173801 0 3200 KRISTINA E MURTI MARKETING - DIRECTOR 50.00 X 148880 0 120 BARBARA L JAMISON LOGAN PROGRAMS & PARTNERSHIPS - DIRECTOR 50.00 X 123849 0 11151 AREN DER HACOPIAN DIRECTOR OF ARTISTIC ADMINISTRATION & PLANNING 50.00 X 118039 0 1790 CHARLES T BUCK MASTER CARPENTER 50.00 X 113408 0 20163 RICHARD A JOHNSON FINANCE - CFO & COO (UNTIL 5/17) 50.00 X 100202 0 1050 1147758 0 52477 7 1 1 0 LEASE CRUTCHER LEWIS 2200 WESTERN AVE STE 500 SEATTLE WA 98121 CONSTRUCTION 11438205 NBBJ LP 223 YALE AVE NORTH SEATTLE WA 98109 ARCHITECT 1263093 SHIELS OBLETZ JOHNSEN INC 101 YESLER WAY SEATTLE WA 98104 PROJECT MANAGEMENT 300441 QUALITY PRESS 222 SOUTH ORCAS STREET SEATTLE WA 98108 PRINTING 140873 CAPACITY INTERACTIVE INC 1239 BROADWAY SUITE 1103 NEW YORK NY 10001 WEB DEVELOPMENT 135333 12 181165 318181 1781539 2019000 15369095 1239655 19668980 OPERA TICKET SALES 711190 7988189 7988189 OTHER INCOME 711190 806152 806152 8794341 339704 339704 133833 126881 6952 6952 6952 1187371 1179149 8222 8222 8222 150450 318181 114868 35582 35582 SONG & DANCE REVENUE 453220 43226 21083 22143 43226 28897007 8815424 22143 390460 784567 376920 226550 181097 8724189 6079155 1692795 952239 211473 211473 1013844 716549 198195 99100 1014135 703850 190311 119974 21155 21155 48058 48058 148957 148957 1281335 828746 270840 181749 1388772 1345208 40354 3210 401938 131400 126706 143832 173400 2939 155331 15130 24200 24200 2318240 1548327 715433 54480 347695 263848 18622 65225 17177 4066 6224 6887 40864 40864 161935 99617 62318 71999 71999 ARTIST FEES 2802269 2801632 637 CREDIT CARD FEES 315069 234736 2067 78266 SET COSTUME MATERIALS 210729 210729 GIFT SHOP EXPENSES 15425 7559 7866 302947 201536 91862 9549 21840372 15792490 4137144 1910738 2961829 3169088 1861049 3709965 14880075 8601417 106602 431142 967032 1179874 46780201 4267534 12297576 42512667 15763379 2401901 5747201 5774534 54584743 67780588 3489921 10009643 6354898 5819924 2000000 2000000 0 14957 2869410 2559735 14714229 20404259 X 19736689 40303325 16570876 3434833 3562949 3638171 39870514 47376329 54584743 67780588 X 7056635 449180 X 0 1 X 1 0 X 13982577 18855376 17104256 22323316 19668980 91934505 13982577 18855376 17104256 22323316 19668980 91934505 10139185 81795320 484212 533115 547602 456328 473537 2494794 3688 20372 91556 73699 108882 298197 94727496 44341246 0.86350 X 0.71550 0.02000 PART I THE ORGANIZATION CHANGED FROM CALCULATING ITS PUBLIC SUPPORT TEST AS A IRC 509(A)(2) ORGANIZATION TO A IRC 170(B)(1)(A)(VI) ORGANIZATION FOR THE 2018 FISCAL YEAR END. 30457 118500 148957 19907558 20056515 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 58000 99500 233579 148957 540036 250000 250000 250000 250000 1000000 1500000 30457 30457 PART II-A SEATTLE OPERA PREVIOUSLY FILED FORM 5768 IN ORDER TO APPLY FOR THE 501(H) ELECTION. LOBBYING ACTIVITY REPORTED WAS TO SOLICIT GOVERNMENT GRANTS FOR THE SEATTLE OPERA AT THE CENTER CONSTRUCTION PROJECT THAT WILL ALLOW FOR THE EXPANSION OF EDUCATION AND COMMUNITY PROGRAMS AND TO SUPPORT THE ACCESS FOR ALL KING COUNTY INITIATIVE. 26256922 332130 2276838 1781539 10707 27073644 24479658 119881 2935220 1271000 6837 26256922 25772225 108570 -99834 1294080 7223 24479658 26653242 873775 321125 2066000 9917 25772225 23119161 1750824 3716508 1848000 85251 26653242 0.07370 0.75210 0.17420 0 1 1 94954 94954 811280 801115 10165 1937657 1932101 5556 1915190 1534318 380872 42021120 42021120 42512667 INTEREST IN PERPETUAL TRUST 3497689 PROPERTY HELD IN LIFE ESTATE 1306171 CHARITABLE GIFT ANNUITY TRUST 432698 CONTRIBUTIONS RECEIVABLE FROM TRUSTS 375324 OTHER ASSETS 162652 5774534 DEFERRED PENSION LIABILITY 1761309 ACCRUED ANNUITIES PAYABLE 646338 DEFERRED FACILITY FEE 152088 2559735 X PART V, LINE 4: SEATTLE OPERA FOUNDATION WAS ESTABLISHED IN 1982 TO HOLD, MANAGE AND INVEST AN ENDOWMENT THAT EXCLUSIVELY BENEFITS SEATTLE OPERA. CONTRIBUTIONS TO THE ENDOWMENT ARE CONSIDERED PERMANENTLY RESTRICTED UNLESS OTHERWISE STIPULATED BY THE DONOR. THE ENDOWMENT INCLUDES PURPOSE-RESTRICTED FUNDS BASED ON DONOR INTENT. UNDER A SPENDING POLICY ESTABLISHED BY THE FOUNDATION BOARD, INCOME FROM THE INVESTMENT OF THESE FUNDS SUPPORTS EITHER THE GENERAL OPERATIONS OR SPECIFIC PROGRAMS OF SEATTLE OPERA, IN ACCORDANCE WITH DONOR STIPULATIONS. PART X, LINE 2: THE INTERNAL REVENUE SERVICE (IRS) HAS DETERMINED THAT SEATTLE OPERA IS EXEMPT FROM FEDERAL INCOME TAX UNDER INTERNAL REVENUE SERVICE CODE SECTION 501(C)(3) EXCEPT TO THE EXTENT OF UNRELATED BUSINESS TAXABLE INCOME AS DEFINED UNDER IRS SECTION 511 THROUGH 515. GALA 468631 318181 150450 46120 3267 65481 468631 318181 150450 46120 3267 65481 114868 35582 X X X 0 0 0 0 0 0 0 0 0 AIDAN P LANG GENERAL DIRECTOR 265272 0 0 0 9250 0 0 0 14403 0 288925 0 0 0 LISA A BURY DEVELOPMENT - DIRECTOR 173801 0 0 0 0 0 0 0 3200 0 177001 0 0 0 RICHARD A JOHNSON FINANCE - CFO & COO (UNTIL 5/17) 100202 0 0 0 0 0 0 0 1050 0 101252 0 0 0 MARYANNE TAGNEY TRUSTEE CASH MANAGEMENT X 2000000 2000000 0 1 1 2000000 X 61 1179149 FAIR MARKET VALUE X AUCTION ITEMS 109 53424 FAIR MARKET VALUE X OTHER GOODS 9 7082 FAIR MARKET VALUE 0 0 1 1 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS IS THE NUMBER OF ITEMS CONTRIBUTED. PART I, LINE 32B: SEATTLE OPERA HIRED A GALA AUCTIONEER FOR ITS 2018 SPRING GALA AUCTION. FORM 990, PART VI, SECTION B, LINE 11B A PDF OF THE FINAL DRAFT OF THE PUBLIC DISCLOSURE COPY OF THE 990 AND SUPPORTING SCHEDULES WAS PROVIDED TO THE AUDIT COMMITTEE AND ALL BOARD MEMBERS FOR REVIEW AND COMMENT FOLLOWING PREPARATION OF THE RETURN BY A PUBLIC ACCOUNTING FIRM AND REVIEW BY MANAGEMENT. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR, SEATTLE OPERA BOARD MEMBERS COMPLETE AND SIGN AN ANNUAL CONFLICT OF INTEREST STATEMENT. REPORTED CONFLICTS ARE REVIEWED BY THE GOVERNANCE COMMITTEE, WHICH ADDRESSES THE IDENTIFIED CONFLICTS OF INTEREST AS APPROPRIATE. BOARD MEMBERS WITH ANY PERCEIVED CONFLICT OF INTEREST RECUSE THEMSELVES FROM VOTING ON RELATED SUBJECTS. FORM 990, PART VI, SECTION B, LINE 15A THE GENERAL DIRECTOR'S COMPENSATION IS DETERMINED BY AN INDEPENDENT COMPENSATION COMMITTEE, WHICH CONSISTS OF MEMBERS OF THE BOARD OF TRUSTEES. THE COMPENSATION COMMITTEE'S MEETING DATE AND DETERMINATION ARE DOCUMENTED IN A LETTER WHICH IS SIGNED BY THE CHAIRMAN AND PRESIDENT OF THE BOARD OF TRUSTEES AND KEPT ON FILE IN HUMAN RESOURCES. ADDITIONALLY, THE DETERMINATION OF THE COMPENSATION COMMITTEE IS REFLECTED IN THE EMPLOYMENT CONTRACT FOR THE GENERAL DIRECTOR, WHICH COVERS A THREE YEAR PERIOD BEGINNING SEPTEMBER 1, 2017. FORM 990, PART VI, SECTION C, LINE 19 SEATTLE OPERA'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 119,715. PARTNERSHIP BOOK/TAX DIFFERENCE 1,606. CHANGE IN VALUE OF PENSION 327,859. SEATTLE OPERA FOUNDATION 363 MERCER STREET SEATTLE WA 98109 911174712 SUPPORT WA 501(C)(3) LINE 12A, I SEATTLE OPERA 1 SONG AND DANCE LLC 321 MERCER STREET SEATTLE WA 98109 710903362 RETAIL WA N/A RELATED 43227 121216 0 22143 1 0.50000 CHARITABLE REMAINDER TRUSTS (4) WA N/A 0 CHARITABLE LEAD TRUST (1) WA N/A 0 PROPERTY HELD IN LIFE ESTATE (1) WA N/A 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 SEATTLE OPERA FOUNDATION C 1781539 FMV