OPERA GUILD OF ROCHESTER INC: Form 990EZ, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- OPERA GUILD OF ROCHESTER INC (EIN 35-2240395)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2025-11-17
- IRS object ID
- 202533219349210403
- Schema version
- 2024v5.2
- 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 | 2025-11-17T17:27:31-08:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 882976108 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | N&T Accounting Services | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 77 Northwick Drive | AddressLine1Txt |
| City | Rochester | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 14617 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 352240395 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OPERA GUILD OF ROCHESTER INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | OPER | BusinessNameControlTxt |
| Phone | 5853856971 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 244 | AddressLine1Txt |
| City | Pittsford | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 14534 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CAROL CROCCA | PersonNm |
| Person Title | Vice President | PersonTitleTxt |
| Signature | 2025-11-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Theresa Wills | PreparerPersonNm |
| PTIN | P02400367 | PTIN |
| Phone | 5853555191 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | operaguildofrochester.org | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $162,250 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $111,143 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $19,878 | ProgramServiceRevenueAmt |
| Investment Income | $31,229 | InvestmentIncomeAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Total Revenue | $162,250 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $40,225 | GrantsAndSimilarAmountsPaidAmt |
| Fees And Other Pymt To Ind Cntrct | $4,686 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $32,513 | OtherExpensesTotalAmt |
| Total Expenses | $77,424 | TotalExpensesAmt |
| Excess Or Deficit For Year | $84,826 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $216,088 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $300,914 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $216,088 | BOYAmt |
| EOY | $300,914 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $216,088 | BOYAmt |
| EOY | $300,914 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $216,088 | BOYAmt |
| EOY | $300,914 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | The purpose of the Opera Guild of Rochester is to promote the production, understanding and enjoyment of opera and classical vocal music in the Rochester region. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (5 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Grants And AllocationsGrantsAndAllocationsAmt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|---|
| Grants to 501(c)(3) opera and classical vocal organizations. Organizations benefitted: Finger Lakes Opera, $35,000; Rochester Oratorio Society, $2,725. See also Schedule O. These organizations have annual audiences of probably several thousand. | $40,225 | |
| Day trip, open to the public, to Glimmerglass Opera, July 2024. Attendance, 41 people; annual attendance varies from 35 to 45. Cost $349 per person. | $16,633 | |
| Our free newsletter, Viva Voce, published 11 times per year, with a list of over 2,000 subscribers, benefits both the subscribers and the regional organizations whose events it promotes. | $3,637 | |
| Grant to Professor Katie Hannigan of Nazareth University, for a project developing a classical song cycle in a program commemorating WWII refugees at Fort Ontario, NY, $2,500 to be premiered December 4, 2025. | ||
| We have many free services and programs at nominal cost. Free programs include lectures and recitals (attendance varies from about 80 to 100 per year for these events), meet-ups at a local theater for Met in HD broadcasts (attendance about 100 per year), our web-site, with an archive of lectures and essays and other information about opera, a YouTube channel with tapes of recitals and interviews; presentation of operas on DVD at a cost of $10 per person, with an attendance of about 100 per year. Aria Slams is an opportunity for local singers to perform an accompanied aria in public, receive feedback from a coach, and take home a video, at a cost of $30. The expenses of these programs are included in various categories such as artists, taping, printing, postage, miscellaneous, and event expenses for flowers, decorations, and refreshments. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $20,270 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (8 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| CAROL CROCCA | ||
| Vice President | 8.00 | $0 |
| MARY BONACCIO | ||
| President | 10.00 | $0 |
| MICHAEL AMORESE | ||
| Secretary | 5.00 | $0 |
| CINDY BATTISTI | ||
| Trustee | 10.00 | $0 |
| CONSTANC FEE | ||
| Trustee | 5.00 | $0 |
| JESSICA MOSS | ||
| Trustee | 5.00 | $0 |
| ART AXELROD | ||
| Trustee | 0 | $0 |
| HELGA STRASSER | ||
| Trustee | 0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CAROL CROCCA | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 114 HEATHER DRIVE | AddressLine1Txt |
| City | ROCHESTER | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 146250613 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5853856971 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $95,801 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $27,164 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $136,154 | CurrentTaxYearAmt |
| Total | $259,119 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $22,624 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,181 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $87,242 | CurrentTaxYearAmt |
| Total | $118,047 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $118,425 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $35,345 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $223,396 | CurrentTaxYearAmt |
| Total | $377,166 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $377,166 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $8,788 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19,424 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $30,969 | CurrentTaxYearAmt |
| Total | $59,181 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $8,788 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19,424 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $30,969 | CurrentTaxYearAmt |
| Total | $59,181 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $127,213 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $54,769 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $254,365 | CurrentTaxYearAmt |
| Total | $436,347 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.86440 | PublicSupportCY509Pct |
| Public Support PY509 | 0.64500 | PublicSupportPY509Pct |
| Investment Income CY | 0.13560 | InvestmentIncomeCYPct |
| Investment Income PY | 0.35500 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Grants and Similar Amounts Paid In Excess of $5,000.1 | | Cash Amount Given: $40225 |
| Other Expenses.1001 | Advertising and Promotion $3764 |
| Other Expenses.1002 | Office Expenses $1848 |
| Other Expenses.1 | TRIP EXPENSE $16633 |
| Other Expenses.2 | PTO NEWSLETTER $3637 |
| Other Expenses.3 | ARTISTS $2780 |
| Other Expenses.4 | POSTAGE $2279 |
| Other Expenses.5 | PRINTING $925 |
| Other Expenses.6 | EVENTS $647 |
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