2016-12-01T16:13:16-06:00 2016-05-31 274174400 HEE & CHING CPAS LLC 201 MERCHANT STREET STE 1830 HONOLULU HI 968132977 990 2015-06-01 990197758 HAWAII OPERA THEATRE HAWA 8085967372 848 SOUTH BERETANIA STREET NO 301 HONOLULU HI 96813 SIMON CROOKALL GENERAL DIRECTOR 8085967372 2016-12-01 1 LESTER J HEE CPA P00988033 8085327322 2015 2017-02-10 21:41:12Z SIMON CROOKALL 848 SOUTH BERETANIA STREET NO 301 HONOLULU HI 96813 5767759 0 X WWW.HAWAIIOPERA.ORG X 1980 HI TO PRESENT OPERA AND EDUCATION PROGRAMS IN HAWAII. 51 51 173 330 25257 0 1469050 1757363 1473621 1033237 2059989 -97124 416334 540809 5418994 3234285 0 0 0 0 1749375 2028812 0 0 250535 3328677 2187824 5078052 4216636 340942 -982351 10420563 9528805 1705659 1952469 8714904 7576336 X TO USE SOUND BUSINESS PRACTICE TO PRESENT A BROAD SPECTRUM OF WORLD-CLASS OPERA AND MUSIC-THEATRE, AS WELL AS A WIDE RANGE OF EDUCATIONAL AND ARTISTIC OPPORTUNITIES, TO THE WHOLE STATE OF HAWAII. 0 0 3480463 977781 OPERA PERFORMANCES:HAWAII OPERA THEATRE PRESENTED 4 PERFORMANCES OF EACH OF 3 FULLY STAGED PRODUCTIONS OF THE MAGIC FLUTE, A MIDSUMMER NIGHT'S DREAM AND IL TROVATORE AT THE NEAL BLASIDELL CONCERT HALL, WITH INTERNATIONAL CASTS OF SINGERS TOGETHER WITH LOCAL ORCHESTRA AND ADULT AND CHILDREN'S CHORUSES. PLUS A CONCERT BY THE POPULAR SAMOAN VOCAL TRIO, SOL3 MIO. TOTAL ATTENDANCE WAS OVER 17,000. THE FINAL DRESS REHEARSAL OF EACH OPERA IS OPENED UP TO HIGH SCHOOL STUDENTS AND THEIR FAMILIES. TWO PRODUCTIONS WERE CREATED IN HAWAII, AND THE THIRD, THE MAGIC FLUTE, WAS RENTED FROM ARIZONA OPERA. 102590 55456 OPERA EDUCATION:HAWAII OPERA THEATRE ENGAGED OVER 22,000 CHILDREN OF ALL AGES THROUGH OUR EDUCATION PROGRAMS, INCLUDING 73 PERFORMANCES OF OUR OPERA EXPRESS PRODUCTION OF THE MAGIC FLUTE AT SCHOOLS AND OTHER VENUES ON OAHU (47 PERFORMANCES), BIG ISLAND (6 PERFORMANCES), MAUI (10 PERFORMANCES) AND KAUAI (10 PERFORMANCES). HOT'S EDUCATION TEAM ALSO HELD OPERA RESIDENCIES IN FIVE SCHOOLS ON OAHU, INCLUDING NIU VALLEY, BLANCHE POPE, WAIKELE, PEARL CITY HIGHLANDS, AND AIEA ELEMENTARY SCHOOLS. THE OPERA RESIDENCY PROGRAM HELPS SCHOOLS TO CREATE THEIR OWN OPERA COMPANIES, EITHER VERSIONS OF WELL-KNOWN OPERAS, OR STORIES THAT THE STUDENTS THEMSELVES HAVE WRITTEN, WHICH ARE SET TO POPULAR OPERA TUNES BY HOT'S EDUCATION STAFF. THE CHILDREN PERFORM THE OPERAS, AND ALSO LEARN ABOUT STAGECRAFT, COSTUMES, MAKE-UP AND SCENERY. AT WAIKELE ELEMENTARY SCHOOL THE STUDENTS PERFORMED THEIR OWN VERSION OF AN OPERA BASED ON THE D.A.R.E. (DRUG ABUSE RESISTANCE EDUCATION) PROGRAM RUN THROUGH HONOLULU POLICE DEPARTMENT. IN ADDITION, THE MAE Z. ORVIS OPERA STUDIO TRAINS YOUNG SINGERS AS THEY MOVE TOWARDS THE PROFESSION, AS WELL AS THE YOUNG VOICES STUDIO, WHICH TRAINS HIGH SCHOOL SINGERS. A NUMBER OF DISTINGUISHED VISITING ARTISTS ARE ENGAGED TO WORK WITH THE SINGERS. 3583053 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 116 0 1 173 1 1 1 0 0 0 0 1 1 0 0 0 0 X 51 51 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 HI X X X SIMON CROOKALL 8085967372 848 SOUTH BERETANIA STREET SUITE HONOLULU HI 96813 MARGARET B ARMSTRONG DIRECTOR 1.00 X 0 0 0 NANNA BRADFORD DIRECTOR 1.00 X 0 0 0 SHERRY BRODER DIRECTOR 1.00 X 0 0 0 FRANCES PATSY B BUNN DIRECTOR 1.00 X 0 0 0 PAMELA ANDELIN CAMERON DIRECTOR 1.00 X 0 0 0 LEONARD CHOW DIRECTOR 1.00 X 0 0 0 MARILYN LYN B CLARKIN DIRECTOR 1.00 X 0 0 0 KASUMI HARA DIRECTOR 1.00 X 0 0 0 THOMAS P HUBER DIRECTOR 1.00 X 0 0 0 LEE ALDEN JOHNSON DIRECTOR 1.00 X 0 0 0 FLORA R KAWASJEE DIRECTOR 1.00 X 0 0 0 RALPH KIESSLING DIRECTOR 1.00 X 0 0 0 FLORIA LORI KOMER DIRECTOR 1.00 X 0 0 0 JAMES T LEAVITT DIRECTOR 1.00 X 0 0 0 LUANNA MCKENNEY DIRECTOR 1.00 X 0 0 0 PHILIP I MCNAMEE DIRECTOR 1.00 X 0 0 0 ADA MEI DIRECTOR 1.00 X 0 0 0 LINDA NELSON DIRECTOR 1.00 X 0 0 0 NORMA NICHOLS DIRECTOR 1.00 X 0 0 0 JEFF PAUKER DIRECTOR 1.00 X 0 0 0 CHERYE PIERCE DIRECTOR 1.00 X 0 0 0 AGGRENEVA NEVA REGO DIRECTOR 1.00 X 0 0 0 MARRIE SCHAEFER DIRECTOR 1.00 X 0 0 0 DAVID Y TAKAGI DIRECTOR 1.00 X 0 0 0 JAMES K TAM DIRECTOR 1.00 X 0 0 0 JOYCE TOMONARI DIRECTOR 1.00 X 0 0 0 MARILYN TRANKLE DIRECTOR 1.00 X 0 0 0 WANDA W TSE DIRECTOR 1.00 X 0 0 0 MARGARET MAGGIE WALKER DIRECTOR 1.00 X 0 0 0 SHELLEY WILSON DIRECTOR 1.00 X 0 0 0 ROBERT B BUNN CO-COUNSEL 3.00 X X 0 0 0 ROBERT S KATZ CO-COUNSEL 3.00 X X 0 0 0 LINN SOL ALBER SECRETARY 3.00 X X 0 0 0 LEIGHTON J YUEN TREASURER 3.00 X X 0 0 0 KAREN CHAR VICE PRESIDENT 3.00 X X 0 0 0 LYNNE JOHNSON VICE PRESIDENT 3.00 X X 0 0 0 KEITH KALWAY VICE PRESIDENT 3.00 X X 0 0 0 JAMES LALLY VICE PRESIDENT 3.00 X X 0 0 0 EVELYN B LANCE VICE PRESIDENT 3.00 X X 0 0 0 CHRISTINE CHRIS O'BRIEN VICE PRESIDENT 3.00 X X 0 0 0 RICHARD C PALMA VICE PRESIDENT 3.00 X X 0 0 0 NIGEL PENTLAND VICE PRESIDENT 3.00 X X 0 0 0 STEVEN PRIETO VICE PRESIDENT 3.00 X X 0 0 0 GREGORY E RATTE VICE PRESIDENT 3.00 X X 0 0 0 JACQUELINE YEE REBER VICE PRESIDENT 3.00 X X 0 0 0 SARAH M RICHARDS VICE PRESIDENT 3.00 X X 0 0 0 JEAN E ROLLES VICE PRESIDENT 3.00 X X 0 0 0 STEPHEN H TURNER VICE PRESIDENT 3.00 X X 0 0 0 CORI CHING WESTON VICE PRESIDENT 3.00 X X 0 0 0 ADRIENNE WING VICE PRESIDENT 3.00 X X 0 0 0 JAMES H MCCOY PRESIDENT 10.00 X X 0 0 0 SIMON CROOKALL GENERAL DIRECTOR 50.00 X 163271 0 6133 HENRY G AKINA ARTISTIC DIRECTOR 40.00 X 80000 0 6133 243271 0 12266 1 0 1 0 0 348204 10522 1398637 1757363 TICKET SALES 711110 977781 977781 EDUCATIONAL PROGRAMS 611600 55456 55456 1033237 205080 205080 924260 1831 542684 0 381576 1831 383407 383407 1504948 1807152 -302204 -302204 -302204 315783 348204 183638 132145 132145 ARIA NEWS ADVERTISING 541800 25257 25257 25257 3234285 1033237 25257 418428 245608 129682 57963 57963 1372867 1281418 39016 52433 30115 30115 199804 188750 5918 5136 180418 166046 8961 5411 39 39 77429 77429 47508 47508 5839 5839 81979 40990 40989 30165 30165 14471 14471 61912 30956 30956 5551 2776 2775 11552 11552 22799 11400 11399 19118 9559 9559 31871 15936 15935 PRODUCTION 1243179 1243179 MARKETING 200679 200679 DEVELOPMENT 129592 129592 EDUCATIONAL PROGRAMS 102590 102590 101551 84341 17210 4216636 3583053 383048 250535 1613277 416175 17370 24993 17319 32078 26235 27343 3616727 2197133 1498395 1419594 7247967 7608622 10420563 9528805 278067 446905 427592 505564 1000000 1000000 1705659 1952469 X 35786 -397614 1984661 1279493 6694457 6694457 8714904 7576336 10420563 9528805 -982351 -156217 0 X X 0 1 X 1 0 X 1206006 1160195 1448859 1469050 1755863 7039973 1206006 1160195 1448859 1469050 1755863 7039973 598594 6441379 605524 617452 646234 597471 588487 3055168 -12980 -3253 -26863 -5791 0 -48887 10046254 5126400 0.64120 0.64960 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6694457 6694457 6644457 50000 6694457 6501148 143309 6644457 6451148 50000 6501148 6404103 25000 22045 6451148 0.00000 1.00000 0.00000 0 0 461000 461000 2781368 1866859 914509 374359 330274 44085 1419594 MARKETABLE SECURITIES 7608622 F 7608622 4218263 -156217 176032 964163 983978 3234285 0 3234285 5356831 176032 964163 1140195 4216636 0 4216636 PART V, LINE 4: THE THEATRE HAS A SPENDING POLICY ALLOWING FOR THE APPROPRIATION OF 5% OF THE ROLLING 12 QUARTERS' AVERAGE BALANCE OF THE ENDOWMENT, OR SUCH OTHER AMOUNT AS CONSIDERED NECESSARY BY THE BOARD OF DIRECTORS. NET RENTAL INCOME EARNED FROM REAL ESTATE ENDOWMENT IS EXPENDED CURRENTLY IN SUPPORT OF OPERATIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUES NETTED 964,163. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES NETTED 964,163. OPERA BALL 438204 348204 90000 146814 SILENT AUCTION 128197 128197 8965 4 97586 97586 27859 663987 348204 315783 183638 183638 132145 X X X 0 0 0 0 0 0 0 0 0 SIMON CROOKALL GENERAL DIRECTOR 163271 0 0 0 0 0 0 0 6133 0 169404 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE BY-LAWS EXPLAIN THE PROCESS BY WHICH MEMBERS CAN ELECT MEMBERS OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION HAS A DONOR MEMBERSHIP WHICH VOTES NEW DIRECTORS IN AT THE ANNUAL MEETING VIA PERSONAL ATTENDANCE. FORM 990, PART VI, SECTION A, LINE 7B THE BY-LAWS EXPLAIN THE PROCESS BY WHICH MEMBERS CAN ELECT MEMBERS OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11 THE ORGANIZATION HAS AN INDEPENDENT OUTSIDE ANNUAL AUDIT, WHICH IS REVIEWED BY THE BOARD OF DIRECTORS. AFTER ITS COMPLETION, THE FORM 990 IS PREPARED BY A SECOND CERTIFIED PUBLIC ACCOUNTING FIRM WHO ALSO OVERSEES THE FISCAL MANAGEMENT OF THE COMPANY AND WORKS CLOSELY IN CONJUNCTION WITH AUDIT RECOMMENDATIONS TO DETERMINE THAT THE 990 IS CORRECTLY PREPARED. THIS INFORMATION IS REVIEWED BY THE FINANCE COMMITTEE. A COPY OF THE TAX RETURN IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY APPLIES TO ALL OFFICERS, DIRECTORS, AND EMPLOYEES. SUCH PERSONS ARE REQUIRED TO INFORM THE CHAIRMAN OF THE BOARD OF DIRECTORS OF ANY POTENTIAL CONFLICT OF INTEREST AS SOON AS IT IS IDENTIFIED AS SUCH. THIS PERSON WILL THEN BE EXCUSED FROM TAKING ANY FURTHER ACTION UNLESS THE BOARD OF DIRECTORS, AFTER FULL DISCLOSURE, FINDS THAT THERE IS NOT A MATERIAL CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE ARTISTIC DIRECTOR AND GENERAL DIRECTOR IS DETERMINED BY THE STEERING COMMITTEE WHO FORWARDS THEIR RECOMMENDATION TO THE BOARD OF DIRECTORS. SALARY RANGES ARE BASED EQUITABLY TO OTHER OPERA COMPANIES COMPARABLE IN SIZE AND COMPLEXITY AND ARE COMPLETED IN CONTRACT FORM. FORM 990, PART VI, SECTION C, LINE 19 THE FORM 990 AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE HOT WEBSITE AT HAWAIIOPERA.ORG AND ALSO AT GUIDESTAR.ORG AND CHARITY NAVIGATOR. GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND FORM 990 ARE ALSO AVAILABLE AT THE ORGANIZATION'S OFFICE UPON REQUEST. FORM 990, PART XII, LINE 2C NO CHANGE IN PROCESS FROM PRIOR YEAR.