SAN DIEGO OPERA ASSOCIATION: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- SAN DIEGO OPERA ASSOCIATION (EIN 95-6044429)
- Tax period
- 2017-07-01 to 2018-06-30
- Filed
- 2019-03-27
- IRS object ID
- 201940869349300019
- Schema version
- 2017v2.2
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-03-27T09:22:24-07:00 | ReturnTs |
| Tax Period End | 2018-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 952076568 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Leaf & Cole LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2810 Camino Del Rio South Suite 200 | AddressLine1Txt |
| City | San Diego | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 921083820 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 956044429 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SAN DIEGO OPERA ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SAND | BusinessNameControlTxt |
| Phone | 6192327636 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 233 A STREET SUITE 500 | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92101 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID BENNETT | PersonNm |
| Person Title | GEN DIRECTOR | PersonTitleTxt |
| Signature | 2019-03-25 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JULIE A FIRL | PreparerPersonNm |
| PTIN | P00085551 | PTIN |
| Phone | 6192947200 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DAVID BENNETT | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 233 A STREET SUITE 500 | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92101 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $12,882,373 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| All Affiliates Included | false | AllAffiliatesIncludedInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.sdopera.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1953 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | 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. | ActivityOrMissionDesc |
| Voting Members Governing Body | 25 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 24 | VotingMembersIndependentCnt |
| Total Employee | 377 | TotalEmployeeCnt |
| Total Volunteers | 159 | TotalVolunteersCnt |
| Total Gross UBI | -$26,592 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$26,592 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $5,862,622 | PYContributionsGrantsAmt |
| CY Contributions Grants | $5,302,960 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,598,828 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,419,931 | CYProgramServiceRevenueAmt |
| PY Investment Income | $235,677 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,406,555 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$311,744 | PYOtherRevenueAmt |
| CY Other Revenue | -$72,996 | CYOtherRevenueAmt |
| PY Total Revenue | $9,385,383 | PYTotalRevenueAmt |
| CY Total Revenue | $11,056,450 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,630,057 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,542,964 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $794,985 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $5,837,819 | PYOtherExpensesAmt |
| CY Other Expenses | $4,534,476 | CYOtherExpensesAmt |
| PY Total Expenses | $11,467,876 | PYTotalExpensesAmt |
| CY Total Expenses | $10,077,440 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$2,082,493 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $979,010 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $10,602,550 | TotalAssetsBOYAmt |
| Total Assets EOY | $11,828,995 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,251,850 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,417,498 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $8,350,700 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $9,411,497 | NetAssetsOrFundBalancesEOYAmt |
| Mission | 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.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. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $8,331,551 | ExpenseAmt |
| Revenue | $3,419,931 | RevenueAmt |
| Desc | San Diego Opera Association (San Diego Opera) is a not-for-profit corporation incorporated in the State of California and organized for the primary purpose of delivering 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.During the year ended June 30, 2018, San Diego Opera produced three main stage productions for a total of twelve performances. San Diego Opera also presented one recital and two productions in their new series, Detour for a total of six performances of works outside of traditional grand opera, all at the Balboa Theatre. During the year ending June 30, 2017, 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. | Desc |
| Total Program Service Expenses | $8,331,551 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 89 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 377 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | false | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| DAF Excess Business Holdings | false | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Org Filed In Lieu Of Form1041 | false | OrgFiledInLieuOfForm1041Ind |
| Licensed More Than One State | false | LicensedMoreThanOneStateInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 25 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 24 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID BENNETT | PersonNm |
| Phone | 6192327636 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 233 A STREET SUITE 500 | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 921014095 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (31 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| CAROL LAZIER | |||||||||
| Chair | 4.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| KEVIN AHERN | |||||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| JAMES A MERRITT MD | |||||||||
| VP FINANCE | 4.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| HARRY F HIXSON JR PHD | |||||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| ROGER G MILLS MD | |||||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| STACY KELLNER ROSENBERG | |||||||||
| EXECUTIVE VP | 4.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| CANDACE M CARROLL | |||||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| LESTER STIEL | |||||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| DAVID BRENNER MD | |||||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| ELISABETH H CROUCH | |||||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| PAUL P AZZI | |||||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| THOMAS SHIFTAN MD | |||||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| SARAH B MARSH-REBELO | |||||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| TERESA FISCHLOWITZ | |||||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| JASON BELICE ESQ | |||||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| JAMES FORBES PHD | |||||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| RICHARD J ULEVITCH PHD | |||||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| JOANN CLARK | |||||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| ZANDRA RHODES | |||||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| LINDA SPUCK | |||||||||
| Director | 4.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| JOAN HENKELMANN | |||||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| ROBERT H KAPLAN PHD | |||||||||
| President | 15.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| KARL HOSTETLER MD | |||||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| VERONICA LEFF | |||||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| NATHAN FLETCHER | |||||||||
| Director | 40.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| MICHAEL LOWRY | |||||||||
| FORMER CFO | 40.00 | 0.00 | Yes (X) | $145,117 | $0 | $11,970 | |||
| DAVID BENNETT | |||||||||
| GEN DIRECTOR | 40.00 | 0.00 | Yes (X) | $196,560 | $0 | $15,394 | |||
| KEITH FISHER | |||||||||
| FORMER COO | 40.00 | 0.00 | $100,975 | $0 | $15,048 | Yes (X) | |||
| RISE WALTER | |||||||||
| CHIEF MKTG OFFICER | 40.00 | 0.00 | $146,198 | $0 | $17,143 | Yes (X) | |||
| ALAN ANDRADE | |||||||||
| ASSOC DIR OF DEV | 40.00 | 0.00 | $103,028 | $0 | $11,964 | Yes (X) | |||
| BART OLIPHANT | |||||||||
| CONTROLLER | 40.00 | 0.00 | $100,093 | $0 | $1,281 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $791,971 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $72,800 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $326,199 | FundraisingAmt |
| Government Grants | $570,100 | GovernmentGrantsAmt |
| All Other Contributions | $4,406,661 | AllOtherContributionsAmt |
| Noncash Contributions | $12,489 | NoncashContributionsAmt |
| Total Contributions | $5,302,960 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| ARTIST RESIDENCY | 711190 | $450 | $450 |
| HANDLING FEES, MISC | 711190 | $59,464 | $59,464 |
| RENTAL SETS TO THEATERS | 711190 | $170,726 | $170,726 |
| SHOP PRODUCTION/THEATER | 711190 | $9,877 | $9,877 |
| TICKET SALES | 711190 | $3,179,414 | $3,179,414 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,419,931 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $237,959 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $227,274 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $10,685 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $3,200,000 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $1,031,404 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $2,168,596 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,168,596 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,168,596 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $88,350 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $326,199 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $227,462 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$139,112 | TotalRevenueColumnAmt |
| Exclusion | -$139,112 | ExclusionAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $540,465 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $567,057 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$26,592 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$26,592 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 711190 | BusinessCd |
| Total Revenue Column | $92,708 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $92,708 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $92,708 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,056,450 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,908,509 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$26,592 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$128,427 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $485,064 | TotalAmt |
| Program Services | $276,486 | ProgramServicesAmt |
| Management And General | $208,578 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,041,479 | TotalAmt |
| Program Services | $3,429,192 | ProgramServicesAmt |
| Management And General | $124,096 | ManagementAndGeneralAmt |
| Fundraising | $488,191 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $573,107 | TotalAmt |
| Program Services | $515,946 | ProgramServicesAmt |
| Management And General | $10,425 | ManagementAndGeneralAmt |
| Fundraising | $46,736 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $443,314 | TotalAmt |
| Program Services | $374,404 | ProgramServicesAmt |
| Management And General | $27,319 | ManagementAndGeneralAmt |
| Fundraising | $41,591 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,000 | TotalAmt |
| Management And General | $21,000 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $290,123 | TotalAmt |
| Program Services | $92,160 | ProgramServicesAmt |
| Management And General | $179,421 | ManagementAndGeneralAmt |
| Fundraising | $18,542 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $628,728 | TotalAmt |
| Program Services | $582,400 | ProgramServicesAmt |
| Fundraising | $46,328 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $132,404 | TotalAmt |
| Program Services | $27,437 | ProgramServicesAmt |
| Management And General | $99,345 | ManagementAndGeneralAmt |
| Fundraising | $5,622 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $335,993 | TotalAmt |
| Program Services | $286,098 | ProgramServicesAmt |
| Management And General | $40,289 | ManagementAndGeneralAmt |
| Fundraising | $9,606 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $273,305 | TotalAmt |
| Program Services | $236,655 | ProgramServicesAmt |
| Management And General | $28,147 | ManagementAndGeneralAmt |
| Fundraising | $8,503 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,948 | TotalAmt |
| Program Services | $10,915 | ProgramServicesAmt |
| Management And General | $5,923 | ManagementAndGeneralAmt |
| Fundraising | $10,110 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,603 | TotalAmt |
| Management And General | $30,603 | ManagementAndGeneralAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,862 | TotalAmt |
| Program Services | $72,276 | ProgramServicesAmt |
| Management And General | $586 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,345 | TotalAmt |
| Management And General | $80,345 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| PRODUCTION COSTS | $2,227,533 | $2,227,533 | ||
| BANK FEES AND OTHER CHARGES | $192,518 | $181,603 | $10,915 | |
| EVENTS | $136,133 | $16,751 | $119,382 | |
| TELEPHONE & INTERNET | $65,569 | $65,569 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,412 | TotalAmt |
| Program Services | $1,695 | ProgramServicesAmt |
| Management And General | $18,343 | ManagementAndGeneralAmt |
| Fundraising | $374 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,077,440 | TotalAmt |
| Program Services | $8,331,551 | ProgramServicesAmt |
| Management And General | $950,904 | ManagementAndGeneralAmt |
| Fundraising | $794,985 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,039,609 | BOYAmt |
| EOY | $4,045,985 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,880 | BOYAmt |
| EOY | $24,800 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,678,830 | BOYAmt |
| EOY | $1,608,234 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $413,033 | BOYAmt |
| EOY | $315,317 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $91,233 | BOYAmt |
| EOY | $85,248 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $213,293 | BOYAmt |
| EOY | $267,914 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $565,911 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $563,228 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $706,692 | BOYAmt |
| EOY | $2,683 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,439,980 | BOYAmt |
| EOY | $5,478,814 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,602,550 | BOYAmt |
| EOY | $11,828,995 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $418,377 | BOYAmt |
| EOY | $507,942 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,734,611 | BOYAmt |
| EOY | $1,831,213 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $98,862 | BOYAmt |
| EOY | $78,343 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,251,850 | BOYAmt |
| EOY | $2,417,498 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $488,666 | BOYAmt |
| EOY | $2,148,333 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,667,238 | BOYAmt |
| EOY | $1,983,389 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,194,796 | BOYAmt |
| EOY | $5,279,775 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,350,700 | BOYAmt |
| EOY | $9,411,497 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,602,550 | BOYAmt |
| EOY | $11,828,995 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $979,010 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $79,537 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $2,250 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,077,551 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,174,430 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,265,622 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,871,420 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,914,057 | CurrentTaxYearAmt |
| Total | $29,303,080 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $8,077,551 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,174,430 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,265,622 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,871,420 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,914,057 | CurrentTaxYearAmt |
| Total | $29,303,080 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $0 | SubstantialContributorsTotAmt |
| Public Support Total170 | $29,303,080 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $257,674 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $223,949 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $235,845 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $235,677 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,685 | CurrentTaxYearAmt |
| Total | $963,830 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $18,033 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,607 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,674 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,816 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $92,708 | CurrentTaxYearAmt |
| Total | $125,838 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $30,392,748 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $23,738,509 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.96410 | PublicSupportCY170Pct |
| Public Support PY170 | 0.79670 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,194,795 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $312,254 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $227,274 | OtherExpendituresAmt |
| End Year Balance | $5,279,775 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,900,508 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $521,865 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $227,578 | OtherExpendituresAmt |
| End Year Balance | $5,194,795 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,211,931 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$88,494 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $222,929 | OtherExpendituresAmt |
| End Year Balance | $4,900,508 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,442,659 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$19,714 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $211,014 | OtherExpendituresAmt |
| End Year Balance | $5,211,931 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,203,807 | BeginningYearBalanceAmt |
| Contributions | -$1,066,576 | ContributionsAmt |
| Investment Earnings Or Losses | $550,150 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $244,722 | OtherExpendituresAmt |
| End Year Balance | $5,442,659 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (true) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | Yes (true) | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | Yes (true) | RelatedOrgListSchRInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $565,911 | OtherCostOrOtherBasisAmt |
| Depreciation | $563,228 | DepreciationAmt |
| Book Value | $2,683 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,683 | TotalBookValueLandBuildingsAmt |
| Total Book Value Securities | $5,478,814 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFICIENCY IN CGA | $42,925 |
| POOLED INCOME FUND LIABILITY | $35,418 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $78,343 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $11,519,209 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $79,537 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $330,972 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $52,250 | OtherRevenueAmt |
| Revenue Not Reported | $462,759 | RevenueNotReportedAmt |
| Revenue Subtotal | $11,056,450 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $11,056,450 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $10,458,412 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $330,972 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $50,000 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $380,972 | ExpensesNotReportedAmt |
| Expenses Subtotal | $10,077,440 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $10,077,440 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4: Intended uses of the endowment fund. | THE INTENDED USE OF THE SAN DIEGO OPERA'S ENDOWMENT FUNDS IS TO PROVIDE GENERAL SUPPORT. |
| 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, 2018 and 2017. 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. |
| Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 | GAIN ON SALE OF EQUIPMENT $2250 RENTAL EXPENSES FOR STUDIO $50000 |
| Part XII, Line 2d: Other expenses and losses per audited F/S | RENTAL EXPENSES FOR STUDIO $50000 |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agrmt Prof Fundraising Acty | false | AgrmtProfFundraisingActyInd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GALA | Event1Nm |
| Gross Receipts Event1 | $401,449 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $326,199 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $75,250 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $165,990 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $7,320 | OtherDirectExpensesEvent1Amt |
| Event2 | OTHER FUNDRAISING EVENTS | Event2Nm |
| Gross Receipts Event2 | $13,100 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $13,100 | GrossRevenueEvent2Amt |
| Food And Beverage Event2 | $4,934 | FoodAndBeverageEvent2Amt |
| Other Direct Expenses Event2 | $49,218 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $414,549 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $326,199 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $88,350 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $170,924 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $56,538 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $227,462 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$139,112 | NetIncomeSummaryAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
| Rebuttable Presumption Proc | false | RebuttablePresumptionProcInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|---|
| DAVID BENNETT | ||||
| GEN DIRECTOR | $196,560 | $8,000 | $7,394 | $211,954 |
| MICHAEL LOWRY | ||||
| FORMER CFO | $145,117 | $6,370 | $5,600 | $157,087 |
| RISE WALTER | ||||
| CHIEF MKTG OFFICER | $146,198 | $6,093 | $11,050 | $163,341 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et | CAROL LAZIER (WHO SERVES AS CHAIR OF THE BOARD OF DIRECTORS) AND JAMES A. MERRITT, M.D. (WHO SERVES ON THE BOARD AS A EXECUTIVE VICE PRESIDENT)ARE HUSBAND AND WIFE. |
| 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. ONCE THE FORM 990 HAS BEEN REVIEWED AND APPROVED BY THE AUDIT COMMITTEE, IT IS THEN DISTRIBUTED ELECTRONICALLY TO EACH MEMBER OF THE ASSOCIATIONS BOARD OF DIRECTORS. THE FORM 990 IS PROVIDED TO THEM IN AMPLE TIME TO PERMIT THEIR REVIEW AND INPUT OF IT BEFORE THEY ARE ASKED TO VOTE ON IT. THE FORM 990 IS THEN PUT FORTH FOR APPROVAL BY A QUORUM OF THE BOARD OF DIRECTORS.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 2017-18, 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 2017-18, 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. |
| Other Changes In Net Assets Or Fund Balances - Other Increases | GAIN ON DISPOSAL OF EQUIPMENT = $2250 |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SAN DIEGO OPERA ASSOC ENDOWMENT TRUST | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 804358 | AddressLine1Txt |
| City | CHICAGO | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60680 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 330519746 | EIN |
| Primary Activities | SUPPORT SDO | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Exempt Code Section | 501(C)3 | ExemptCodeSectionTxt |
| Public Charity Status | 509(A)3 - OTHER | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | false | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHARITABLE REMAINDER TRUST | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 233 A STREET SUITE 500 | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92101 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | SUPPORT SDO | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Entity Type | TRUST | EntityTypeTxt |
| Share Of EOY Assets | $397,839 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | Yes (true) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Comments