2017-05-02T15:23:33-07:00 2016-06-30 Leaf & Cole LLP 2810 Camino Del Rio South Suite 200 San Diego CA 921083820 990 2015-07-01 956044429 SAN DIEGO OPERA ASSOCIATION SAND 6192327636 233 A STREET SUITE 500 SAN DIEGO CA 92101 ROBERT H KAPLAN PHD VP FINANCE 2017-05-02 true JULIE A FIRL P00085551 6192947200 X 2015 2021-01-29 14:40:06Z DAVID BENNETT 233 A STREET SUITE 500 SAN DIEGO CA 92101 10349991 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. 22 22 358 274 -92154 -92154 5174430 5265622 4467851 3950195 225951 235847 -35709 -120861 9832523 9330803 0 0 4819358 5055418 0 727516 6300703 5950027 11120061 11005445 -1287538 -1674642 14841731 12823519 2598603 2637485 12243128 10186034 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 8966750 3590195 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, 2016, San Diego Opera produced three main stage productions for a total of twelve performances throughout the four-month season (February - May). San Diego Opera also presented two recitals at the Balboa Theatre and a special concert event at Copley Symphony Hall. During the year ended June 30, 2015, San Diego Opera produced three main stage productions for a total of twelve performances throughout the five-month season (January - May). San Diego Opera also presented two recitals at the Balboa Theatre, presented a special concert event in San Diegos downtown Civic Theatre and produced a 50th Anniversary concert at Copley Symphony Hall. 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. 8966750 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 true false false false false true true false false false true 79 0 true 358 true true true false false false false true true false 0 false false false false false false false false false false X 22 22 true false false false true true true true true false false true true true true true true false true false CA X X X MICHAEL LOWRY 6192327636 233 A STREET SUITE 500 SAN DIEGO CA 921014095 CAROL LAZIER President 15.00 0.00 X X 0 0 0 COURTNEY ANN COYLE ESQ EXEC. VP 4.00 0.00 X X 0 0 0 JAMES A MERRITT MD Director 2.00 0.00 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 Director 2.00 0.00 X 0 0 0 CANDACE M CARROLL SEC/PARLIAMENT 4.00 0.00 X 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 DANITZA VILLANUEVA Director 2.00 0.00 X 0 0 0 NATHAN FLETCHER 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 MATTHEW LEIVO Director 2.00 0.00 X 0 0 0 GLORIA RASMUSSEN Director 2.00 0.00 X 0 0 0 ZANDRA RHODES Director 2.00 0.00 X 0 0 0 LINDA SPUCK Director 2.00 0.00 X 0 0 0 ANTHONY S THORNLEY Director 2.00 0.00 X 0 0 0 ROBERT H KAPLAN PHD VP FINANCE 4.00 0.00 X X 0 0 0 KARL HOSTETLER MD Director 2.00 0.00 X 0 0 0 SANDRA JOY LAWHON Director 2.00 0.00 X 0 0 0 KEITH FISHER COO 40.00 0.00 X 182787 0 14858 MICHAEL LOWRY CFO 40.00 0.00 X 142564 0 12090 DAVID BENNETT GEN DIRECTOR 40.00 0.00 X 118088 0 8372 CHRISTINA LAZICH SEN DIR OF DEV 40.00 0.00 X 119129 0 12446 NICOLAS REVELES COMM ENG DIR 40.00 0.00 X 112989 0 17239 RONALD ALLEN PRODUCTION DIR 40.00 0.00 X 99841 0 16682 RISE WALTER CHIEF MKTG OFFICER 40.00 0.00 X 152172 0 19139 927570 100826 6 false true false SAN DIEGO SYMPHONY ORCHESTRA ASSOCIATION 1245 SEVENTH AVENUE SAN DIEGO CA 92101 ORCHESTRA SERVICES 1297633 1 229440 468756 4567426 41238 5265622 ARTIST RESIDENCY 711190 49003 49003 HANDLING FEES, MISC 711190 35899 35899 RENTAL SETS TO THEATERS 711190 205352 205352 SHOP PRODUCTION/THEATER 711190 48865 48865 TICKET SALES 711190 3611076 3611076 3950195 235845 222929 12916 0 0 0 -2 2 2 2 51768 229440 88148 -36380 -36380 0 838888 931042 -92154 -92154 MISCELLANEOUS 711190 7673 7673 7673 9330803 4180797 -92154 -23462 X 0 0 0 0 586731 222630 364101 0 3615121 2742160 433441 439520 190222 155026 17029 18167 342600 228021 72683 41896 320744 230592 54093 36059 0 2327 2327 21000 21000 0 0 0 2546440 2453313 66127 27000 652298 518179 134119 119592 54694 49515 15383 99039 9153 89886 0 316668 216336 88992 11340 250862 243565 6265 1032 0 9447 1660 4787 3000 0 0 142286 127801 14485 83415 83415 PRODUCTION & OTHER EXPENSES 1100491 1074043 26448 Theatre facility fees 433544 433544 STUDENT TICKET VOUCHERS 92286 92286 RENTAL SETS & SET BUILDING 80332 80332 0 11005445 8966750 1311179 727516 5239993 4774858 220466 107646 1660545 1001183 439185 445219 0 0 0 96821 99831 499152 234926 3392145 2569598 919377 822547 121182 0 5645010 5337309 0 0 0 14841731 12823519 553997 664283 1921514 1857728 123092 115474 2598603 2637485 X 1615332 1343964 5415865 3941562 5211931 4900508 12243128 10186034 14841731 12823519 X -1674642 -315701 -66751 X false true X true false X 5453055 9111216 8077551 5174430 5265622 33081874 0 0 5453055 9111216 8077551 5174430 5265622 33081874 4747906 28333968 488771 426759 257674 223949 235845 1632998 0 11560 14377 18033 3607 7674 55251 34770123 27686891 0.81490 0.80020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5211931 -88494 222929 4900508 5442659 -19714 211014 5211931 6203807 -1066576 550150 244722 5442659 5759418 111702 591017 258330 6203807 6144391 37266 -142802 279437 5759418 1.00000 true true true 78025 78025 200000 200000 1275448 627659 647789 1384934 1292862 92072 453738 449077 4661 822547 5337309 DEFICIENCY IN CGA 47381 POOLED INCOME FUND LIABILITY 68093 115474 X 9441714 -315701 437524 121823 9319891 10912 10912 9330803 11498808 504275 504275 10994533 10912 10912 11005445 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, 2016 and 2015. 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.San Diego Operas Return of Organization Exempt from Income Tax and Exempt Organization Business Income Tax Returns for Tax for the years ended June 30, 2016, 2015, 2014 and 2013 are subject to examination by Internal Revenue Service and State taxing authorities, generally three to four years after the returns were filed. Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S STUDENT TICKET VOUCHERS $80332 RENTAL SETS & SET BUILDING EXPENSES $92286 COST OF GOODS SOLD-SHOP $-161706 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S $0 STUDENT TICKET VOUCHER $92286 RENTAL SETS & SET BUILDING EXPENSES $80332 COST OF GOODS SOLD-SHOP $-161706 false OPENING NIGHT GALA 253440 229440 24000 3280 6327 15155 17584 OTHER FUNDRAISING EVENTS 27768 27768 21485 24317 281208 229440 51768 3280 27812 15155 41901 88148 -36380 X false true X X X X X false false false false false false false false false false KEITH FISHER COO 179456 3331 6940 7918 197645 MICHAEL LOWRY CFO 142564 6076 6014 154654 RISE WALTER CHIEF MKTG OFFICER 152172 6026 13113 171311 Part I, Line 1a: Relevant information in regards to selections on 1a. Wages were grossed up to include the tax implications of a non-cash benefit provided to an employee. Part I, Line 1b: Reason for not following policy regarding payment provisions for expenses San Diego Opera does not have a written policy regarding tax gross-up payments and generally does not gross up employee wages for the tax implications of compensation or benefits. Gross-ups were applied at the direction of the Compensation Committee on select non-cash benefits for certain employees. This practice was discontinued after the 2015 calendar year. X FOOD & CATERING 1 30000 FMV X FOOD & CATERING 1 169 FMV FOOD & CATERING 5 7169 FMV GIFT 1 3900 FMV false false true Part I, Line 32, Hire and Use of Third Parties Charitable Auto Resources, Inc. is a commercial fundraiser that handles our vehicle donation program. Charitable Auto Resources, Inc. 4669 Murphy Canyon Road, Suite 100 San Diego, CA 92123No vehicles were donated via this program to benefit San Diego Opera in the year ended June 30, 2016. Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et CAROL LAZIER (WHO SERVES AS PRESIDENT OF THE BOARD OF DIRECTORS) AND JAMES A. MERRITT, M.D. (WHO SERVES ON THE BOARD AS A DIRECTOR)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 15b: Compensation Review and Approval Process for Officers and Key Employees The Finance Committee approved an across the board five percent salary increase effective January 1, 2016 for all staff. The Finance Committee discussed compensation available via the 990 of other organizations and compensation surveys during the approval process. The Board of Directors also approved this increase. 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 Decreases FMV OF TICKETS EXCHANGED FOR IN-KIND GIFTS = -$66751 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 316035 1.00000 true false false false false false false false false false false false false false false false false false false false