2019-03-27T09:22:24-07:00 2018-06-30 952076568 Leaf & Cole LLP 2810 Camino Del Rio South Suite 200 San Diego CA 921083820 990 2017-07-01 956044429 SAN DIEGO OPERA ASSOCIATION SAND 6192327636 233 A STREET SUITE 500 SAN DIEGO CA 92101 DAVID BENNETT GEN DIRECTOR 2019-03-25 true JULIE A FIRL P00085551 6192947200 X 2017 2019-02-21 02:37:17Z DAVID BENNETT 233 A STREET SUITE 500 SAN DIEGO CA 92101 12882373 false false X www.sdopera.org X 1953 CA The mission of San Diego Opera is to deliver exceptional vocal performances and exciting, accessible programs to diverse audiences, focusing on community engagement and the transformative power of live performance. 25 24 377 159 -26592 -26592 5862622 5302960 3598828 3419931 235677 2406555 -311744 -72996 9385383 11056450 0 0 5630057 5542964 0 794985 5837819 4534476 11467876 10077440 -2082493 979010 10602550 11828995 2251850 2417498 8350700 9411497 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. false false 8331551 3419931 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. 8331551 true true false false false false false false false true true true false false true true true false false false false false false false true false false false false true false false false false false false false false false false false false false false false false true true false false false true 89 0 true 377 true false false false false false false true true false 0 false false false false false false false false false false X 25 24 true false false false true true true true true false false true true true true true true true true false CA X X X DAVID BENNETT 6192327636 233 A STREET SUITE 500 SAN DIEGO CA 921014095 CAROL LAZIER Chair 4.00 0.00 X X 0 0 0 KEVIN AHERN Director 2.00 0.00 X 0 0 0 JAMES A MERRITT MD VP FINANCE 4.00 0.00 X X 0 0 0 HARRY F HIXSON JR PHD Director 2.00 0.00 X 0 0 0 ROGER G MILLS MD Director 2.00 0.00 X 0 0 0 STACY KELLNER ROSENBERG EXECUTIVE VP 4.00 0.00 X X 0 0 0 CANDACE M CARROLL Director 2.00 0.00 X 0 0 0 LESTER STIEL Director 2.00 0.00 X 0 0 0 DAVID BRENNER MD Director 2.00 0.00 X 0 0 0 ELISABETH H CROUCH Director 2.00 0.00 X 0 0 0 PAUL P AZZI Director 2.00 0.00 X 0 0 0 THOMAS SHIFTAN MD Director 2.00 0.00 X 0 0 0 SARAH B MARSH-REBELO Director 2.00 0.00 X 0 0 0 TERESA FISCHLOWITZ Director 2.00 0.00 X 0 0 0 JASON BELICE ESQ Director 2.00 0.00 X 0 0 0 JAMES FORBES PHD Director 2.00 0.00 X 0 0 0 RICHARD J ULEVITCH PHD Director 2.00 0.00 X 0 0 0 JOANN CLARK Director 2.00 0.00 X 0 0 0 ZANDRA RHODES Director 2.00 0.00 X 0 0 0 LINDA SPUCK Director 4.00 0.00 X 0 0 0 JOAN HENKELMANN Director 2.00 0.00 X 0 0 0 ROBERT H KAPLAN PHD President 15.00 0.00 X X 0 0 0 KARL HOSTETLER MD Director 2.00 0.00 X 0 0 0 VERONICA LEFF Director 2.00 0.00 X 0 0 0 NATHAN FLETCHER Director 40.00 0.00 X 0 0 0 MICHAEL LOWRY FORMER CFO 40.00 0.00 X 145117 0 11970 DAVID BENNETT GEN DIRECTOR 40.00 0.00 X 196560 0 15394 KEITH FISHER FORMER COO 40.00 0.00 X 100975 0 15048 RISE WALTER CHIEF MKTG OFFICER 40.00 0.00 X 146198 0 17143 ALAN ANDRADE ASSOC DIR OF DEV 40.00 0.00 X 103028 0 11964 BART OLIPHANT CONTROLLER 40.00 0.00 X 100093 0 1281 791971 72800 6 false true false 0 326199 570100 4406661 12489 5302960 ARTIST RESIDENCY 711190 450 450 HANDLING FEES, MISC 711190 59464 59464 RENTAL SETS TO THEATERS 711190 170726 170726 SHOP PRODUCTION/THEATER 711190 9877 9877 TICKET SALES 711190 3179414 3179414 3419931 237959 227274 10685 0 0 0 3200000 1031404 2168596 2168596 2168596 88350 326199 227462 -139112 -139112 0 540465 567057 -26592 -26592 MISCELLANEOUS 711190 92708 92708 92708 11056450 5908509 -26592 -128427 0 0 0 0 485064 276486 208578 0 4041479 3429192 124096 488191 0 573107 515946 10425 46736 443314 374404 27319 41591 0 0 21000 21000 0 0 0 290123 92160 179421 18542 628728 582400 46328 132404 27437 99345 5622 0 0 335993 286098 40289 9606 273305 236655 28147 8503 0 26948 10915 5923 10110 30603 30603 0 72862 72276 586 80345 80345 PRODUCTION COSTS 2227533 2227533 BANK FEES AND OTHER CHARGES 192518 181603 10915 EVENTS 136133 16751 119382 TELEPHONE & INTERNET 65569 65569 20412 1695 18343 374 10077440 8331551 950904 794985 2039609 4045985 19880 24800 1678830 1608234 413033 315317 0 0 0 91233 85248 213293 267914 565911 563228 706692 2683 0 5439980 5478814 0 0 0 10602550 11828995 418377 507942 1734611 1831213 98862 78343 2251850 2417498 X 488666 2148333 2667238 1983389 5194796 5279775 8350700 9411497 10602550 11828995 X 979010 79537 2250 X false true X true false X 8077551 5174430 5265622 5871420 4914057 29303080 0 0 8077551 5174430 5265622 5871420 4914057 29303080 0 29303080 257674 223949 235845 235677 10685 963830 0 18033 3607 7674 3816 92708 125838 30392748 23738509 0.96410 0.79670 X 5194795 312254 227274 5279775 4900508 521865 227578 5194795 5211931 -88494 222929 4900508 5442659 -19714 211014 5211931 6203807 -1066576 550150 244722 5442659 1.00000 true true true 565911 563228 2683 2683 5478814 DEFICIENCY IN CGA 42925 POOLED INCOME FUND LIABILITY 35418 78343 X 11519209 79537 330972 52250 462759 11056450 11056450 10458412 330972 50000 380972 10077440 10077440 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 false GALA 401449 326199 75250 165990 7320 OTHER FUNDRAISING EVENTS 13100 13100 4934 49218 414549 326199 88350 170924 56538 227462 -139112 true X X X X X false false false false false false false false false false DAVID BENNETT GEN DIRECTOR 196560 8000 7394 211954 MICHAEL LOWRY FORMER CFO 145117 6370 5600 157087 RISE WALTER CHIEF MKTG OFFICER 146198 6093 11050 163341 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 SAN DIEGO OPERA ASSOC ENDOWMENT TRUST PO BOX 804358 CHICAGO IL 60680 330519746 SUPPORT SDO CA 501(C)3 509(A)3 - OTHER N/A false CHARITABLE REMAINDER TRUST 233 A STREET SUITE 500 SAN DIEGO CA 92101 SUPPORT SDO CA N/A TRUST 397839 1.00000 true false false false false false false false false false false false false false false false false false false false