SAN FRANCISCO OPERA GUILD: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization: SAN FRANCISCO OPERA GUILD (EIN 94-1189846)
Tax period: 2015-08-01 to 2016-07-31
Filed: 2017-03-02
IRS object ID: 201740619349300119
Schema version: 2015v3.0
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule I
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2017-03-02T10:27:24-08:00	ReturnTs
Tax Period End	2016-07-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Bunker & Company LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	4340 Redwood Hwy Suite 117	AddressLine1Txt
City	San Rafael	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	949032123	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2015-08-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	941189846	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SAN FRANCISCO OPERA GUILD	BusinessNameLine1Txt
Business Name Line2	AT THE WAR MEMORIAL OPERA HOUSE	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	SANF	BusinessNameControlTxt
Phone	4155656433	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	301 VAN NESS AVENUE	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94102	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MICHELLE RITCHIE	PersonNm
Person Title	Treasurer	PersonTitleTxt
Signature	2017-03-02	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JOSEPH C BUNKER	PreparerPersonNm
PTIN	P00204452	PTIN
Phone	4154997661	PhoneNum

Field	Value	IRS element (for citing)
Tax	2015	TaxYr
Build TS	2021-01-29 14:40:06Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	CHARLOT MALIN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	301 VAN NESS AVE	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94102	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$2,882,750	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
All Affiliates Included	false	AllAffiliatesIncludedInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.SFOPERAGUILD.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1939	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	THE SAN FRANCISCO OPERA GUILD WAS ORGANIZED TO PROVIDE OPERA EDUCATION, DEVELOP AND ENCOURAGE AUDIENCES AND PROVIDE FUNDRAISING, VOLUNTEER ASSISTANCE AND GENERATE BROAD-BASED SUPPORT FOR THE SAN FRANCISCO OPERA ASSOCIATION.	ActivityOrMissionDesc
Voting Members Governing Body	77	VotingMembersGoverningBodyCnt
Voting Members Independent	77	VotingMembersIndependentCnt
Total Employee	7	TotalEmployeeCnt
Total Volunteers	26	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$504,017	PYContributionsGrantsAmt
CY Contributions Grants	$489,662	CYContributionsGrantsAmt
PY Program Service Revenue	$1,830,680	PYProgramServiceRevenueAmt
CY Program Service Revenue	$2,282,011	CYProgramServiceRevenueAmt
PY Investment Income	$166,952	PYInvestmentIncomeAmt
CY Investment Income	$111,077	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$2,501,649	PYTotalRevenueAmt
CY Total Revenue	$2,882,750	CYTotalRevenueAmt
PY Grants And Similar Paid	$636,810	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$740,186	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$490,750	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$507,436	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$1,130,098	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,224,113	PYOtherExpensesAmt
CY Other Expenses	$1,429,081	CYOtherExpensesAmt
PY Total Expenses	$2,351,673	PYTotalExpensesAmt
CY Total Expenses	$2,676,703	CYTotalExpensesAmt
PY Revenues Less Expenses	$149,976	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$206,047	CYRevenuesLessExpensesAmt
Total Assets BOY	$5,592,688	TotalAssetsBOYAmt
Total Assets EOY	$5,392,863	TotalAssetsEOYAmt
Total Liabilities BOY	$1,432,354	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,126,389	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$4,160,334	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$4,266,474	NetAssetsOrFundBalancesEOYAmt
Mission	THE SAN FRANCISCO OPERA GUILD WAS ORGANIZED TO PROVIDE OPERA EDUCATION, DEVELOP AND ENCOURAGE AUDIENCES AND PROVIDE FUNDRAISING, VOLUNTEER ASSISTANCE AND GENERATE BROAD-BASED SUPPORT FOR THE SAN FRANCISCO OPERA ASSOCIATION.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$1,388,888	ExpenseAmt
Desc	THE SAN FRANCISCO OPERA GUILD PROVIDED OPERA EDUCATION, DEVELOPED AND ENCOURAGED AUDIENCES, AND PROVIDED FUNDRAISING, VOLUNTEER ASSISTANCE AND GENERATED BROAD-BASED SUPPORT FOR THE SAN FRANCISCO OPERA ASSOCIATION.	Desc
Total Program Service Expenses	$1,388,888	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	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	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	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	Yes (true)	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	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	false	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	56	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	7	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	77	GoverningBodyVotingMembersCnt
Independent Voting Member	77	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	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	false	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	Yes (true)	LocalChaptersInd
Policies Reference Chapters	Yes (true)	PoliciesReferenceChaptersInd
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
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	SAN FRANCISCO OPERA GUILD	PersonNm
Phone	4155656433	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	301 VAN NESS AVENUE	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94102	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (77 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
CHARLOT MALIN
President	10.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
MICHELLE RITCHIE
Treasurer	5.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
EMELY WEISSMAN
Secretary	5.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
LINLE FROEB
VP FUNDRAISING	4.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
RITA BENTON MILNER
VP EDUCATION	5.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
CHANDRA RUDD
VP DEVELOPMENT	4.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
ANNIE CALONICO SCHIEDING
VP ADMIN.	4.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
BARBARA TRAISMAN
VP COMMUNITY	4.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
VIRGINIA ZIEGLER
VP MARKETING	5.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
ESTHER JENNINGS
CHAPTER PRES.	1.00	0.00	Yes (X)		$0	$0	$0
JUDY KAHN
CHAPTER PRES.	1.00	0.00	Yes (X)		$0	$0	$0
CAMILLE MORISHIGE
CHAPTER PRES.	1.00	0.00	Yes (X)		$0	$0	$0
FRANCE SZETO
ED. FUND CHAIR	4.00	0.00	Yes (X)		$0	$0	$0
ELIZABETH BIRKA-WHITE
Director	1.00	0.00	Yes (X)		$0	$0	$0
CECILIA AVILES
Director	1.00	0.00	Yes (X)		$0	$0	$0
DIANA KISSIL
Director	1.00	0.00	Yes (X)		$0	$0	$0
JANE MUDGE
Director	1.00	0.00	Yes (X)		$0	$0	$0
CYNTHIA LIVERMORE
Director	1.00	0.00	Yes (X)		$0	$0	$0
ROMANA BRACCO
Director	1.00	0.00	Yes (X)		$0	$0	$0
CLAIRE FLUHR
Director	1.00	0.00	Yes (X)		$0	$0	$0
JUANITA KIZOR
Director	1.00	0.00	Yes (X)		$0	$0	$0
KAREN KUBIN
Director	1.00	0.00	Yes (X)		$0	$0	$0
CELESTE BOBROFF
Director	1.00	0.00	Yes (X)		$0	$0	$0
SUSAN MOORADIAN
Director	1.00	0.00	Yes (X)		$0	$0	$0
ALISA BURGESS-BLAJWAS
Director	1.00	0.00	Yes (X)		$0	$0	$0
Olivia HSU Decker
Director	1.00	0.00	Yes (X)		$0	$0	$0
MARILYN CABAK
Director	1.00	0.00	Yes (X)		$0	$0	$0
CAROL SIMMONS
Director	1.00	0.00	Yes (X)		$0	$0	$0
KAREN BRUEHL
Director	1.00	0.00	Yes (X)		$0	$0	$0
ENA CHAN CRATSENBURG
Director	1.00	0.00	Yes (X)		$0	$0	$0
CAROL BENZ
Director	1.00	0.00	Yes (X)		$0	$0	$0
PHOEBE COWLES
Director	1.00	0.00	Yes (X)		$0	$0	$0
ILEANA FACCHINI
Director	1.00	0.00	Yes (X)		$0	$0	$0
James Heagy
Director	1.00	0.00	Yes (X)		$0	$0	$0
SHANNON CRONAN
Director	1.00	0.00	Yes (X)		$0	$0	$0
CAELY CUSICK
Director	1.00	0.00	Yes (X)		$0	$0	$0
Beatrice Wood
Director	1.00	0.00	Yes (X)		$0	$0	$0
PATRICIA FERRIN LOUCKS
Director	1.00	0.00	Yes (X)		$0	$0	$0
JESUS DIAZ
Director	1.00	0.00	Yes (X)		$0	$0	$0
JULIE COPLON
Director	1.00	0.00	Yes (X)		$0	$0	$0
VERA CARPENETI
Director	1.00	0.00	Yes (X)		$0	$0	$0
ROBERTA HOLDEN
Director	1.00	0.00	Yes (X)		$0	$0	$0
SUSAN TAMAGNI
Director	1.00	0.00	Yes (X)		$0	$0	$0
Irene Kivitz
Director	1.00	0.00	Yes (X)		$0	$0	$0
COURTNEY LABE
Director	1.00	0.00	Yes (X)		$0	$0	$0
Esty Lawrie LANDY
Director	1.00	0.00	Yes (X)		$0	$0	$0
Silvia Lin
Director	1.00	0.00	Yes (X)		$0	$0	$0
STEPHANIE TUTTLE
Director	1.00	0.00	Yes (X)		$0	$0	$0
SANDRA FARRIS
Director	1.00	0.00	Yes (X)		$0	$0	$0
CELESTE WOO
Director	1.00	0.00	Yes (X)		$0	$0	$0
LYNNE EDMINSTER
Director	1.00	0.00	Yes (X)		$0	$0	$0
Anne Marie Massocca
Director	1.00	0.00	Yes (X)		$0	$0	$0
ARLENE INCH
Director	1.00	0.00	Yes (X)		$0	$0	$0
Susan O'Brien
Director	1.00	0.00	Yes (X)		$0	$0	$0
KATHRYN A HUBER
Director	1.00	0.00	Yes (X)		$0	$0	$0
MARYAM MUDUROGLU
Director	1.00	0.00	Yes (X)		$0	$0	$0
ELISA STEPHENS
Director	1.00	0.00	Yes (X)		$0	$0	$0
BELINDA STEYER
Director	1.00	0.00	Yes (X)		$0	$0	$0
MAGGIE STACK
Director	1.00	0.00	Yes (X)		$0	$0	$0
Judith Renard
Director	1.00	0.00	Yes (X)		$0	$0	$0
Chandra Friese
Director	1.00	0.00	Yes (X)		$0	$0	$0
NAFISEH LINDBERG
Director	1.00	0.00	Yes (X)		$0	$0	$0
KRISTEN M MARTIN
Director	1.00	0.00	Yes (X)		$0	$0	$0
MARY POLAND
Director	1.00	0.00	Yes (X)		$0	$0	$0
CYNTHIA SCHREUDER KALEV
Director	1.00	0.00	Yes (X)		$0	$0	$0
MELISSA BOXER ZILL
Director	1.00	0.00	Yes (X)		$0	$0	$0
DEBORAH SAGUES
Director	1.00	0.00	Yes (X)		$0	$0	$0
Neva Turer
CHAP. PRESIDENT	1.00	0.00	Yes (X)		$0	$0	$0
Toni Wolfson
Director	1.00	0.00	Yes (X)		$0	$0	$0
Holly Suich
Director	1.00	0.00	Yes (X)		$0	$0	$0
VERONICA WATSON
Director	1.00	0.00	Yes (X)		$0	$0	$0
MARIA PITCAIRN
Director	1.00	0.00	Yes (X)		$0	$0	$0
JOAN LAVORGNA
Director	1.00	0.00	Yes (X)		$0	$0	$0
Eve Wertsch
Director	1.00	0.00	Yes (X)		$0	$0	$0
LINDA ZIDER
Director	1.00	0.00	Yes (X)		$0	$0	$0
CARLA ZUBER
Director	1.00	0.00	Yes (X)		$0	$0	$0
CJ VAN PELT
Director	1.00	0.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$489,662	AllOtherContributionsAmt
Total Contributions	$489,662	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EDUCATION, COMM. OUTREACH	$193,123	$193,123
PROGRAM AND EVENTS	$2,088,888	$2,088,888

Field	Value	IRS element (for citing)
Total Program Service Revenue	$2,282,011	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$90,299	TotalRevenueColumnAmt
Exclusion	$90,299	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)
Securities	$20,778	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$20,778	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$20,778	TotalRevenueColumnAmt
Exclusion	$20,778	ExclusionAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$0	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,882,750	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,282,011	RelatedOrExemptFuncIncomeAmt
Exclusion	$111,077	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$740,186	TotalAmt
Program Services	$740,186	ProgramServicesAmt

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	$0	TotalAmt

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	$507,436	TotalAmt
Program Services	$244,703	ProgramServicesAmt
Management And General	$81,701	ManagementAndGeneralAmt
Fundraising	$181,032	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	$0	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

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	$0	TotalAmt

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	$23,805	TotalAmt
Program Services	$9,755	ProgramServicesAmt
Management And General	$14,050	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$17,442	TotalAmt
Program Services	$17,442	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$98,654	TotalAmt
Program Services	$30,570	ProgramServicesAmt
Management And General	$22,626	ManagementAndGeneralAmt
Fundraising	$45,458	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	$0	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$11,242	TotalAmt
Program Services	$6,805	ProgramServicesAmt
Management And General	$4,248	ManagementAndGeneralAmt
Fundraising	$189	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	$0	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$1,702	TotalAmt
Management And General	$1,702	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$3,728	TotalAmt
Management And General	$3,728	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
PROGRAM/EVENT EXPENSES	$846,589	$41,159	$16,466	$788,964
HONORARIA & PERFORMER FEES	$284,705	$254,549	$200	$29,956
Printing and Publications	$50,882	$6,566	$6,338	$37,978
DONOR BENEFITS	$30,644	$10,934	$937	$18,773

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$59,688	TotalAmt
Program Services	$26,219	ProgramServicesAmt
Management And General	$5,721	ManagementAndGeneralAmt
Fundraising	$27,748	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,676,703	TotalAmt
Program Services	$1,388,888	ProgramServicesAmt
Management And General	$157,717	ManagementAndGeneralAmt
Fundraising	$1,130,098	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$851,969	BOYAmt
EOY	$174,261	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$161,888	BOYAmt
EOY	$554,987	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$270,136	BOYAmt
EOY	$270,354	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)
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$333,930	BOYAmt
EOY	$327,060	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$47,970	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$41,162	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
EOY	$6,808	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	$3,974,765	BOYAmt
EOY	$4,059,393	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	$5,592,688	BOYAmt
EOY	$5,392,863	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$89,796	BOYAmt
EOY	$93,800	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$1,342,558	BOYAmt
EOY	$1,032,589	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,432,354	BOYAmt
EOY	$1,126,389	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,060,334	BOYAmt
EOY	$4,166,474	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$100,000	BOYAmt
EOY	$100,000	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,160,334	BOYAmt
EOY	$4,266,474	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$5,592,688	BOYAmt
EOY	$5,392,863	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$206,047	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$99,907	NetUnrlzdGainsLossesInvstAmt
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	$315,677	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$477,858	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,862,965	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,752,017	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,056,328	CurrentTaxYearAmt
Total	$6,464,845	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	$315,677	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$477,858	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,862,965	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,752,017	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,056,328	CurrentTaxYearAmt
Total	$6,464,845	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$617,400	SubstantialContributorsTotAmt
Public Support Total170	$5,847,445	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$48,561	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$39,345	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$55,656	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$97,206	CurrentTaxYearMinus1YearAmt
Current Tax Year	$90,299	CurrentTaxYearAmt
Total	$331,067	TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$6,795,912	TotalSupportAmt
Gross Receipts Rltd Activities	$5,640,283	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.86040	PublicSupportCY170Pct
Public Support PY170	0.79510	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,068,383	BeginningYearBalanceAmt
Contributions	$19,044	ContributionsAmt
Investment Earnings Or Losses	-$3,819	InvestmentEarningsOrLossesAmt
End Year Balance	$2,083,608	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,056,873	BeginningYearBalanceAmt
Contributions	$21,454	ContributionsAmt
Investment Earnings Or Losses	$30,260	InvestmentEarningsOrLossesAmt
Other Expenditures	$40,204	OtherExpendituresAmt
End Year Balance	$2,068,383	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$3,112,596	BeginningYearBalanceAmt
Contributions	$98,940	ContributionsAmt
Investment Earnings Or Losses	$152,366	InvestmentEarningsOrLossesAmt
Other Expenditures	$1,307,029	OtherExpendituresAmt
End Year Balance	$2,056,873	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$2,842,028	BeginningYearBalanceAmt
Contributions	$270,568	ContributionsAmt
End Year Balance	$3,112,596	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$792,754	BeginningYearBalanceAmt
Contributions	$2,742,028	ContributionsAmt
Other Expenditures	$692,754	OtherExpendituresAmt
End Year Balance	$2,842,028	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.95200	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.04800	PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated Org	false	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	false	EndowmentsHeldRelatedOrgInd
Related Org List Sch R	false	RelatedOrgListSchRInd

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$47,970	OtherCostOrOtherBasisAmt
Depreciation	$41,162	DepreciationAmt
Book Value	$6,808	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$6,808	TotalBookValueLandBuildingsAmt
Total Book Value Securities	$4,059,393	TotalBookValueSecuritiesAmt
Total Rev Etc Audited Fincl Stmt	$2,782,843	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$99,907	NetUnrealizedGainsInvstAmt
Revenue Not Reported	-$99,907	RevenueNotReportedAmt
Revenue Subtotal	$2,882,750	RevenueSubtotalAmt
Total Revenue Per Form990	$2,882,750	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$2,676,703	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$2,676,703	ExpensesSubtotalAmt
Total Expenses Per Form990	$2,676,703	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part V, Line 4: Intended uses of the endowment fund.	FormAndLineReferenceDesc
Explanation	EARNINGS FROM INVESTMENTS ARE USED FOR GENERAL OPERATING PURPOSES.	ExplanationTxt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (true)	GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SAN FRANCISCO OPERA	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	301 VAN NESS AVE	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94102	ZIPCd

Field	Value	IRS element (for citing)
Recipient EIN	940836240	RecipientEIN
Cash Grant	$740,186	CashGrantAmt
Non Cash Assistance	$0	NonCashAssistanceAmt
Purpose Of Grant	SUPPORT FOR THE SF OPERA PROGRAMS	PurposeOfGrantTxt

Field	Value	IRS element (for citing)
Total501c3 Org	1	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Grantmaker's Description of How Grants are Used	FormAndLineReferenceDesc
Explanation	THE GUILD MAINTAINS CORRESPONDENCE AND COMMUNICATES REGULARLY WITH THE OPERA ABOUT THE USE OF FUNDS TO SUPPORT THE OPERA PROGRAMS.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et	DIRECTOR SANDRA FARRIS IS MOTHER OF DIRECTOR SHANNON CRONAN
Form 990, Part VI, Line 11b: Form 990 Review Process	THE 990 IS REVIEWED BY STAFF, THE AUDIT COMMITTEE, AND TREASURER.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts	OFFICERS, EVENT CHAIRMEN AND KEY STAFF SIGN AN ACKNOWLEDGEMENT OF RECEIPT OF THE POLICY. ANY CONFLICT OF INTEREST SITUATIONS ARE REVIEWED BY THE EXECUTIVE COMMITTEE.
Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management	REVIEW OF FAIR PAY FOR NORTHERN CALIFORNIA NONPROFITS: THE 2013 COMPENSATION AND BENEFITS SURVEY, AND THE SAN FRANCISCO OPERA GUILD PERSONNEL COMMITTEE
Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees	REVIEW OF FAIR PAY FOR NORTHERN CALIFORNIA NONPROFITS: THE 2013 COMPENSATION AND BENEFITS SURVEY, AND THE SAN FRANCISCO OPERA GUILD PERSONNEL COMMITTEE
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	AVAILABLE UPON REQUEST

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	SAN FRANCISCO OPERA	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	301 VAN NESS AVE	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94102	ZIPCd

Field	Value	IRS element (for citing)
EIN	940836240	EIN
Primary Activities	OPERATIC PERFORMANCES	PrimaryActivitiesTxt
Legal Domicile State	CA	LegalDomicileStateCd
Exempt Code Section	501(c)(3)	ExemptCodeSectionTxt
Public Charity Status	170b(1)A(vi)	PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	SAN FRANCISCO OPERA	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Controlled Organization	false	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	false	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	Yes (true)	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	Yes (true)	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

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	SAN FRANCISCO OPERA	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Transaction Type	b	TransactionTypeTxt
Involved	$740,186	InvolvedAmt
Method Of Amount Determination	BOARD VOTE	MethodOfAmountDeterminationTxt