THE OPERA FOUNDATION INC: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
THE OPERA FOUNDATION INC (EIN 13-3377138)
Tax period
2013-07-01 to 2014-06-30
Filed
2015-01-17
IRS object ID
201530179349300003
Schema version
2013v4.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2015-01-17T10:04:03-08:00ReturnTs
Tax Period End2014-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MICHAEL LABOSCO CPABusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line141 ANCHOR DRIVEAddressLine1
CityMASSAPEQUACity
StateNYState
ZIP Code11758ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN133377138EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1The Opera Foundation IncBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlOPERBusinessNameControlTxt
Phone2126648843PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1co Mannheim LLC 712 5th AveAddressLine1
CityNew YorkCity
StateNYState
ZIP Code10019ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBERNHARD KOEPPPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone2126648843PhoneNum
Signature2014-11-07SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMICHAEL LABOSCO CPAPreparerPersonNm
Phone5167951803PhoneNum
Preparation2015-01-17PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2016-02-25 16:41:14ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerBERNHARD KOEPPPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1same aboveAddressLine1
CityNew YorkCity
StateNYState
ZIP Code10019ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$107,941GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresshttp:\\www.operafoundation.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1986FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionProgram for American Artists to train and perform in premier opera houses in Europe, and to support tours of European Opera Houses in the United States.ActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers12TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$92,213PYContributionsGrantsAmt
CY Contributions Grants$107,941CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$92,213PYTotalRevenueAmt
CY Total Revenue$107,941CYTotalRevenueAmt
PY Grants And Similar Paid$66,825PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$74,400CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$14,010PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$16,168CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$1,875CYTotalFundraisingExpenseAmt
PY Other Expenses$10,840PYOtherExpensesAmt
CY Other Expenses$9,273CYOtherExpensesAmt
PY Total Expenses$91,675PYTotalExpensesAmt
CY Total Expenses$99,841CYTotalExpensesAmt
PY Revenues Less Expenses$538PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$8,100CYRevenuesLessExpensesAmt
Total Assets BOY$85,450TotalAssetsBOYAmt
Total Assets EOY$91,750TotalAssetsEOYAmt
Total Liabilities BOY$7,250TotalLiabilitiesBOYAmt
Total Liabilities EOY$5,450TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$78,200NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$86,300NetAssetsOrFundBalancesEOYAmt
MissionProgram for American ArtistsMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$83,527ExpenseAmt
Grant$74,400GrantAmt
Revenue$107,941RevenueAmt
DescPROGRAM TO PROVIDE SCHOLARSHIPS TO AMERICAN ARTISTS TO TRAIN AND PERFORM IN PREMIER OPERA HOUSES IN EUROPE, AND TO SUPPORT EUROPEAN OPERA HOUSES TOURING THE UNITED STATES.Desc
Total Program Service Expenses$83,527TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsYes (true)MoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsYes (true)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (true)QuidProQuoContriDisclInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Excess Business HoldingsfalseExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonBERNHARD KOEPPPersonNm
Phone2126648843PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1SAME ADDRESS PAGE 1AddressLine1
CityFORMCity
StateNYState
ZIP Code10019ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
BERNHARD KOEPP
President4.00Yes (X)Yes (X)$0$0$0
ELIZABETH WALBROEL
Exec. Director10.00Yes (X)Yes (X)$0$0$12,000
SHERIF LOTFI
Treasurer3.00Yes (X)Yes (X)$0$0$0
PETER CIFICIELLO
Secretary4.00Yes (X)Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Other Compensation$12,000TotalOtherCompensationAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Fundraising$59,941FundraisingAmt
All Other Contributions$48,000AllOtherContributionsAmt
Total Contributions$107,941TotalContributionsAmt
Contri Rpt Fundraising Event$59,941ContriRptFundraisingEventAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$107,941TotalRevenueColumnAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$74,400TotalAmt
Program Services$74,400ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$13,168TotalAmt
Program Services$5,625ProgramServicesAmt
Management And General$5,668ManagementAndGeneralAmt
Fundraising$1,875FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$3,000TotalAmt
Program Services$0ProgramServicesAmt
Management And General$3,000ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$5,450TotalAmt
Program Services$0ProgramServicesAmt
Management And General$5,450ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
Miscellaneous$321$0$321$0
Rent\apt. refurb$3,502$3,502$0$0
Bank Fees$0$0$0$0
charitable contribution$0$0$0$0

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$99,841TotalAmt
Program Services$83,527ProgramServicesAmt
Management And General$14,439ManagementAndGeneralAmt
Fundraising$1,875FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$85,450BOYAmt
EOY$91,750EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$85,450BOYAmt
EOY$91,750EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$7,250BOYAmt
EOY$5,450EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$7,250BOYAmt
EOY$5,450EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$78,200BOYAmt
EOY$86,300EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$78,200BOYAmt
EOY$86,300EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$85,450BOYAmt
EOY$91,750EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$8,100ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$82,895CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$92,884CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$90,858CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$92,213CurrentTaxYearMinus1YearAmt
Current Tax Year$107,941CurrentTaxYearAmt
Total$466,791TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$82,895CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$92,884CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$90,858CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$92,213CurrentTaxYearMinus1YearAmt
Current Tax Year$107,941CurrentTaxYearAmt
Total$466,791TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$466,791PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Total Support$466,791TotalSupportAmt
Public Support CY1701.00000PublicSupportCY170Pct
Public Support PY1701.00000PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind
Public Support Total509$0PublicSupportTotal509Amt
Public Support CY5090PublicSupportCY509Pct
Investment Income CY0InvestmentIncomeCYPct

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule F IRS990ScheduleF

Foreign Individuals Grants ForeignIndividualsGrantsGrp (8 entries)

Type Of AssistanceTypeOfAssistanceTxtRegionRegionTxtRecipientRecipientCntCash GrantCashGrantAmtManner Of Cash DisbursementMannerOfCashDisbursementTxt
Matthew GrillsEurope1$17,300check
Matthew NewlinEurope1$17,300check
Ryan MilsteadEurope1$17,300check
Stephen BarchiEurope1$17,300check
Carlton FordEurope1$1,300check
John CarpenterEurope1$1,300check
Samantha KorbeyEurope1$1,300check
Thomas LehmanEurope1$1,300check
FieldValueIRS element (for citing)
Transfer To Foreign CorpfalseTransferToForeignCorpInd
Interest In Foreign TrustfalseInterestInForeignTrustInd
Foreign Corp OwnershipfalseForeignCorpOwnershipInd
Passive Foreign Investmest CofalsePassiveForeignInvestmestCoInd
Foreign PartnershipfalseForeignPartnershipInd
Boycott CountriesfalseBoycottCountriesInd

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Name Of Event1Dinner DanceNameOfEvent1Amt
Gross Receipts Event1$108,459GrossReceiptsEvent1Amt
Gross Revenue Event1$108,459GrossRevenueEvent1Amt
Other Direct Expenses Event1$48,086OtherDirectExpensesEvent1Amt
Gross Receipts Other Events$60,440GrossReceiptsOtherEventsAmt
Gross Revenue Other Events$60,440GrossRevenueOtherEventsAmt
Oth Direct Expnss Other Events$60,872OthDirectExpnssOtherEventsAmt
Gross Receipts Total$168,899GrossReceiptsTotalAmt
Gross Revenue Total Events$168,899GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$108,958OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$108,958DirectExpenseSummaryEventsAmt
Net Income Summary$59,941NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Pt VI, Line 6Trustees and Officers; twelve in total
Pt VI, Line 7aMust be approved by group detailed above.
Pt VI, Line 7bMajor strategic decisions are approved by group detailed above.
Pt VI, Line 8aMajor strategic decisions are documented with contemporaneous minutes.
Pt VI, Line 8bNot applicable-There are no individual committees.
Pt VI, Line 10bNot applicable.
Pt VI, Line 11bA pdf copy of form990 is reviewed by curent officers prior to filing.

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