SAN DIEGO OPERA ASSOCIATION: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- SAN DIEGO OPERA ASSOCIATION (EIN 95-6044429)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-04-30
- IRS object ID
- 201541209349301274
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule G
- Schedule J
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-04-30T16:19:15-07:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Leaf & Cole LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2810 Camino Del Rio South Suite 200 | AddressLine1 |
| City | San Diego | City |
| State | CA | State |
| ZIP Code | 921083820 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 956044429 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SAN DIEGO OPERA ASSOCIATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SAND | BusinessNameControlTxt |
| Phone | 6192327636 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 233 A STREET SUITE | AddressLine1 |
| City | SAN DIEGO | City |
| State | CA | State |
| ZIP Code | 92101 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | FRANCES R MARSHALL | PersonNm |
| Person Title | Secretary | PersonTitleTxt |
| Signature | 2015-04-30 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JULIE A FIRL | PreparerPersonNm |
| PTIN | P00085551 | PTIN |
| Phone | 6192947200 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-04-25 22:37:26Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | KEITH FISHER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 233 A STREET SUITE 500 | AddressLine1 |
| City | SAN DIEGO | City |
| State | CA | State |
| ZIP Code | 92101 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $14,228,454 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| All Affiliates Included | false | AllAffiliatesIncludedInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.sdopera.com | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1953 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | 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. | ActivityOrMissionDesc |
| Voting Members Governing Body | 22 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 22 | VotingMembersIndependentCnt |
| Total Employee | 418 | TotalEmployeeCnt |
| Total Volunteers | 352 | TotalVolunteersCnt |
| Total Gross UBI | -$21,611 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$21,611 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $9,111,216 | PYContributionsGrantsAmt |
| CY Contributions Grants | $8,077,551 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $5,621,757 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $5,391,929 | CYProgramServiceRevenueAmt |
| PY Investment Income | $426,759 | PYInvestmentIncomeAmt |
| CY Investment Income | $283,493 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$295,354 | PYOtherRevenueAmt |
| CY Other Revenue | -$178,160 | CYOtherRevenueAmt |
| PY Total Revenue | $14,864,378 | PYTotalRevenueAmt |
| CY Total Revenue | $13,574,813 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $8,288,441 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $8,521,464 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,977,596 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $7,997,803 | PYOtherExpensesAmt |
| CY Other Expenses | $7,273,120 | CYOtherExpensesAmt |
| PY Total Expenses | $16,286,244 | PYTotalExpensesAmt |
| CY Total Expenses | $15,794,584 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,421,866 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$2,219,771 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $19,752,420 | TotalAssetsBOYAmt |
| Total Assets EOY | $17,786,464 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,099,261 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,989,017 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $15,653,159 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $13,797,447 | NetAssetsOrFundBalancesEOYAmt |
| Mission | 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. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $10,781,801 | ExpenseAmt |
| Revenue | $5,391,929 | RevenueAmt |
| Desc | In 2014, San Diego Opera produced four productions for a total of sixteen performances throughout the five-month season (January - May) along with a special concert event in San Diegos downtown Civic Theatre. 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 trade shows around the country. 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. | Desc |
| Total Program Service Expenses | $10,781,801 | 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 | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | 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 | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | 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 | Yes (true) | 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 | Yes (true) | 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 | 60 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 418 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| 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 |
| Excess Business Holdings | false | ExcessBusinessHoldingsInd |
| 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 | 22 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 22 | 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 | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | false | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| 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 |
| Own Website | Yes (X) | OwnWebsiteInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL LOWRY | PersonNm |
| Phone | 6192327636 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 233 A STREET SUITE 500 | AddressLine1 |
| City | SAN DIEGO | City |
| State | CA | State |
| ZIP Code | 921014095 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (66 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 | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| CAROL LAZIER | ||||||||
| President | 20.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| COURTNEY ANN COYLE ESQ | ||||||||
| EXEC. VP | 5.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JAMES A MERRITT MD | ||||||||
| VP FINANCE | 5.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| FRANCES R MARSHALL | ||||||||
| Secretary | 5.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ROBERT B HORSMAN | ||||||||
| MEMBER AT LARGE | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID KLEINFELD | ||||||||
| MEMBER AT LARGE | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MOSES URBANO | ||||||||
| MEMBER AT LARGE | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JOE WATKINS | ||||||||
| MEMBER AT LARGE | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID BRENNER MD | ||||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| ANN IRWIN | ||||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| NATHAN FLETCHER | ||||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN F IPPOLITO | ||||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| SARAH B MARSH-REBELO | ||||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| TERESA FISCHLOWITZ | ||||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MATTHEW LEIVO | ||||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| GLORIA RASMUSSEN | ||||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| ALEX LUKIANOV | ||||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| ANITA NORTON | ||||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MARGARET JACKSON | ||||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| ZANDRA RHODES | ||||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| LINDA SPUCK | ||||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| ANTHONY S THORNLEY | ||||||||
| Director | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| KAREN S COHN | ||||||||
| President | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| KAREN SEDGWICK-TYLER | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| CLAIRE REISS | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| IRIS LYNN STRAUSS | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| LORI WALTON | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| SHERYL WHITE | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| M FAYE WILSON | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MARSHA A CHANDLER PHD | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| RAFFAELLA BELANICH | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| LEE CLARK | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| HARRY COOPER | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| OLIVIA FARRELL | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| CHERYL A FISHER ESQ | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| ABEER HAGE | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| HARRY F HIXSON JR | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JULIE HUSTON | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JEANNE JONES | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| LYNDA KERR | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| IAN LEISEGANG | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JEFFREY LIPINSKY | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MARY KEOUGH LYMAN | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MARY E LYONS PHD | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| TOM MELODY | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| KARN HASSET MEYER | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| TERESA NORTON | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| LUIS A NUNEZ | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| ANNE OTTERSON | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| TIM RAFALOVICH | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JEREMIAH B ROBINS | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| COLETTE CARSON ROYSTON | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| ELLEN SCRIPPS | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| PAM SLATER-PRICE | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| HARRY SUH | ||||||||
| VP, FINANCE | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DEBBIE TURNER | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DANITZA VILLANUEVA | ||||||||
| Director | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JENNIFER GREENFIELD | ||||||||
| Vice President | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| KEITH FISHER | ||||||||
| COO | 40.00 | 0.00 | Yes (X) | $190,613 | $0 | $5,937 | ||
| MICHAEL LOWRY | ||||||||
| CFO | 40.00 | 0.00 | Yes (X) | $152,509 | $0 | $5,889 | ||
| IAN CAMPBELL | ||||||||
| GEN&ART DIR,CEO | 40.00 | 0.00 | Yes (X) | $479,500 | $0 | $22,655 | ||
| JOSE CEPEDA | ||||||||
| CTO | 40.00 | 0.00 | $123,037 | $0 | $5,924 | Yes (X) | ||
| NICOLAS REVELES | ||||||||
| DIR OF EDUC & OUT | 40.00 | 0.00 | $120,212 | $0 | $12,146 | Yes (X) | ||
| ANN SPIRA CAMPBELL | ||||||||
| ED, DEV & MKTG | 40.00 | 0.00 | $304,470 | $0 | $12,137 | Yes (X) | ||
| RISE WALTER | ||||||||
| DIR, AUDIENCE DEV | 40.00 | 0.00 | $163,737 | $0 | $12,812 | Yes (X) | ||
| JAMES FORBES | ||||||||
| DIRECTOR, INDIV | 40.00 | 0.00 | $116,768 | $0 | $12,825 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,650,846 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $90,325 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 14 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $367,397 | FundraisingAmt |
| Government Grants | $512,820 | GovernmentGrantsAmt |
| All Other Contributions | $7,197,334 | AllOtherContributionsAmt |
| Noncash Contributions | $129,547 | NoncashContributionsAmt |
| Total Contributions | $8,077,551 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| HANDLING FEES, MISC | 711190 | $59,187 | $59,187 |
| RENTAL SETS TO THEATERS | 711190 | $42,444 | $42,444 |
| SHOP PRODUCTION/THEATER | 711190 | $99,352 | $99,352 |
| TICKET SALES | 711190 | $5,190,946 | $5,190,946 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $5,391,929 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $257,674 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $223,441 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $34,233 | 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) |
|---|---|---|
| Other | $48,000 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $22,181 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $25,819 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,819 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $25,819 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $53,145 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $367,397 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $227,727 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$174,582 | TotalRevenueColumnAmt |
| Exclusion | -$174,582 | ExclusionAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $382,122 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $403,733 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$21,611 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$21,611 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 711190 | BusinessCd |
| Total Revenue Column | $18,033 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $18,033 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $18,033 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $13,574,813 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,659,222 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$21,611 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$140,349 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
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 | $1,125,259 | TotalAmt |
| Program Services | $236,145 | ProgramServicesAmt |
| Management And General | $889,114 | ManagementAndGeneralAmt |
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 | $6,044,408 | TotalAmt |
| Program Services | $3,821,897 | ProgramServicesAmt |
| Management And General | $870,195 | ManagementAndGeneralAmt |
| Fundraising | $1,352,316 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $352,985 | TotalAmt |
| Program Services | $202,183 | ProgramServicesAmt |
| Management And General | $54,119 | ManagementAndGeneralAmt |
| Fundraising | $96,683 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $470,479 | TotalAmt |
| Program Services | $269,166 | ProgramServicesAmt |
| Management And General | $115,739 | ManagementAndGeneralAmt |
| Fundraising | $85,574 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $528,333 | TotalAmt |
| Program Services | $331,727 | ProgramServicesAmt |
| Management And General | $107,204 | ManagementAndGeneralAmt |
| Fundraising | $89,402 | FundraisingAmt |
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 | $342,669 | TotalAmt |
| Management And General | $342,669 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,000 | TotalAmt |
| Management And General | $23,000 | ManagementAndGeneralAmt |
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 | $9,903 | TotalAmt |
| Management And General | $9,903 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,702,889 | TotalAmt |
| Program Services | $2,665,551 | ProgramServicesAmt |
| Management And General | $36,860 | ManagementAndGeneralAmt |
| Fundraising | $478 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $871,951 | TotalAmt |
| Program Services | $642,305 | ProgramServicesAmt |
| Management And General | $20,618 | ManagementAndGeneralAmt |
| Fundraising | $209,028 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $143,734 | TotalAmt |
| Program Services | $49,505 | ProgramServicesAmt |
| Management And General | $76,513 | ManagementAndGeneralAmt |
| Fundraising | $17,716 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $104,469 | TotalAmt |
| Program Services | $9,000 | ProgramServicesAmt |
| Management And General | $95,469 | ManagementAndGeneralAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $672,351 | TotalAmt |
| Program Services | $389,502 | ProgramServicesAmt |
| Management And General | $189,862 | ManagementAndGeneralAmt |
| Fundraising | $92,987 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $352,102 | TotalAmt |
| Program Services | $324,202 | ProgramServicesAmt |
| Management And General | $20,407 | ManagementAndGeneralAmt |
| Fundraising | $7,493 | 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 | $35,625 | TotalAmt |
| Program Services | $3,105 | ProgramServicesAmt |
| Management And General | $26,760 | ManagementAndGeneralAmt |
| Fundraising | $5,760 | FundraisingAmt |
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 | $185,184 | TotalAmt |
| Program Services | $146,034 | ProgramServicesAmt |
| Management And General | $42,964 | ManagementAndGeneralAmt |
| Fundraising | -$3,814 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $90,264 | TotalAmt |
| Management And General | $90,264 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| OTHER EXPENSES | $760,280 | $736,753 | $23,527 |
| Theatre facility fees | $578,056 | $578,056 | |
| STUDENT TICKET VOUCHERS | $236,106 | $236,106 | |
| RENTAL SETS & SET BUILDING | $122,564 | $122,564 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,973 | TotalAmt |
| Program Services | $18,000 | ProgramServicesAmt |
| Fundraising | $23,973 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,794,584 | TotalAmt |
| Program Services | $10,781,801 | ProgramServicesAmt |
| Management And General | $3,035,187 | ManagementAndGeneralAmt |
| Fundraising | $1,977,596 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,543,454 | BOYAmt |
| EOY | $6,197,702 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $125,166 | BOYAmt |
| EOY | $19,732 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,155,929 | BOYAmt |
| EOY | $3,257,145 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,111,054 | BOYAmt |
| EOY | $532,460 | 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) |
|---|---|---|
| BOY | $94,222 | BOYAmt |
| EOY | $93,796 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $180,498 | BOYAmt |
| EOY | $155,810 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $3,951,591 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,916,639 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,245,240 | BOYAmt |
| EOY | $1,034,952 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,229,209 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,601,250 | BOYAmt |
| EOY | $5,899,403 | 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) |
|---|---|---|
| BOY | $466,398 | BOYAmt |
| EOY | $595,464 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,752,420 | BOYAmt |
| EOY | $17,786,464 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $448,815 | BOYAmt |
| EOY | $1,324,755 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,046,639 | BOYAmt |
| EOY | $1,936,569 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $603,807 | BOYAmt |
| EOY | $727,693 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,099,261 | BOYAmt |
| EOY | $3,989,017 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,270,059 | BOYAmt |
| EOY | $1,272,603 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,179,293 | BOYAmt |
| EOY | $7,082,185 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,203,807 | BOYAmt |
| EOY | $5,442,659 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,653,159 | BOYAmt |
| EOY | $13,797,447 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,752,420 | BOYAmt |
| EOY | $17,786,464 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$2,219,771 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $394,759 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$30,700 | OtherChangesInNetAssetsAmt |
| 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 | $7,965,959 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,935,179 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,453,055 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,111,216 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,077,551 | CurrentTaxYearAmt |
| Total | $37,542,960 | 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 | $7,965,959 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,935,179 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,453,055 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,111,216 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,077,551 | CurrentTaxYearAmt |
| Total | $37,542,960 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $5,541,942 | SubstantialContributorsTotAmt |
| Public Support Total170 | $32,001,018 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $280,879 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $807,985 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $488,771 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $426,759 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $257,674 | CurrentTaxYearAmt |
| Total | $2,262,068 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $493,058 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,782 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,560 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $14,377 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $18,033 | CurrentTaxYearAmt |
| Total | $541,810 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $40,346,838 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $28,762,014 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.79310 | PublicSupportCY170Pct |
| Public Support PY170 | 0.81550 | 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 | $6,203,807 | BeginningYearBalanceAmt |
| Contributions | -$1,066,576 | ContributionsAmt |
| Investment Earnings Or Losses | $550,150 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $244,722 | OtherExpendituresAmt |
| End Year Balance | $5,442,659 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,759,418 | BeginningYearBalanceAmt |
| Contributions | $111,702 | ContributionsAmt |
| Investment Earnings Or Losses | $591,017 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $258,330 | OtherExpendituresAmt |
| End Year Balance | $6,203,807 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,144,391 | BeginningYearBalanceAmt |
| Contributions | $37,266 | ContributionsAmt |
| Investment Earnings Or Losses | -$142,802 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $279,437 | OtherExpendituresAmt |
| End Year Balance | $5,759,418 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,192,650 | BeginningYearBalanceAmt |
| Contributions | $42,309 | ContributionsAmt |
| Investment Earnings Or Losses | $1,383,238 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $2,473,806 | OtherExpendituresAmt |
| End Year Balance | $6,144,391 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,934,463 | BeginningYearBalanceAmt |
| Contributions | $46,899 | ContributionsAmt |
| Investment Earnings Or Losses | $211,288 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $7,192,650 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (true) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | false | RelatedOrgListSchRInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $78,025 | OtherCostOrOtherBasisAmt |
| Book Value | $78,025 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $200,000 | OtherCostOrOtherBasisAmt |
| Depreciation | $200,000 | DepreciationAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,479,968 | OtherCostOrOtherBasisAmt |
| Depreciation | $752,700 | DepreciationAmt |
| Book Value | $727,268 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,634,947 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,421,707 | DepreciationAmt |
| Book Value | $213,240 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $558,651 | OtherCostOrOtherBasisAmt |
| Depreciation | $542,232 | DepreciationAmt |
| Book Value | $16,419 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,034,952 | TotalBookValueLandBuildingsAmt |
| Total Book Value Securities | $5,899,403 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFICIENCY IN CGA | $55,837 |
| DEFINED CONTRIB POST RETIREMENT | $595,464 |
| POOLED INCOME FUND LIABILITY | $76,392 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $727,693 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $14,098,021 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $394,759 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $404,650 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | -$30,192 | OtherRevenueAmt |
| Revenue Not Reported | $769,217 | RevenueNotReportedAmt |
| Revenue Subtotal | $13,328,804 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $9,903 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $236,106 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $246,009 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $13,574,813 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $15,953,733 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $435,350 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | -$30,192 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $405,158 | ExpensesNotReportedAmt |
| Expenses Subtotal | $15,548,575 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $9,903 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $236,106 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $246,009 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $15,794,584 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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.During the fiscal year ended June 30, 2014, the provision for uncollectible pledges was increased $1,066,576 related to permanently restricted pledges. This decrease in permanently restricted net assets is reported as a negative contribution amount on line 1b in Part V. |
| 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 Opera's unrelated business activity did not generate taxable income and no tax liability has been recorded at June 30, 2014 and 2013. 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 Opera's Return of Organization Exempt from Income Tax and Exempt Organization Business Income Tax Returns for Tax for the years ended June 30, 2014, 2013, and 2012 are subject to examination by Internal Revenue Service and State taxing authorities, generally the 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 $236106 |
| Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S | STUDENT TICKET VOUCHERS $236106 |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agrmt Prof Fundraising Acty | false | AgrmtProfFundraisingActyInd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | OPENING NIGHT GALA | NameOfEvent1Amt |
| Gross Receipts Event1 | $385,985 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $352,985 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $33,000 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $12,615 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $53,266 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $10,000 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $121,004 | OtherDirectExpensesEvent1Amt |
| Name Of Event2 | OTHER FUNDRAISING EVENTS | NameOfEvent2Amt |
| Gross Receipts Event2 | $34,557 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $14,412 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $20,145 | GrossRevenueEvent2Amt |
| Rent Facility Costs Event2 | $2,962 | RentFacilityCostsEvent2Amt |
| Food And Beverage Event2 | $14,334 | FoodAndBeverageEvent2Amt |
| Entertainment Event2 | $360 | EntertainmentEvent2Amt |
| Other Direct Expenses Event2 | $13,186 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $420,542 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $367,397 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $53,145 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $15,577 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $67,600 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $10,360 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $134,190 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $227,727 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$174,582 | NetIncomeSummaryAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (true) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
| Rebuttable Presumption Proc | false | RebuttablePresumptionProcInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|
| ANN SPIRA CAMPBELL | |||
| ED, DEV & MKTG | $304,470 | $12,137 | $316,607 |
| IAN CAMPBELL | |||
| GEN&ART DIR,CEO | $479,500 | $22,655 | $502,155 |
| KEITH FISHER | |||
| COO | $190,613 | $5,937 | $196,550 |
| MICHAEL LOWRY | |||
| CFO | $152,509 | $5,889 | $158,398 |
| RISE WALTER | |||
| DIR, AUDIENCE DEV | $163,737 | $12,812 | $176,549 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 1a: Relevant information in regards to selections on 1a. | Wages are grossed up to include the tax implications of non-cash benefits provided to certain employees. |
| Part III, Additional Information | On May 15th, 2014, San Diego Opera and Ian Campbell agreed to end their employment relationship with each other and entered into an Interim Agreement to mediate the conclusion of his employment agreement and any ancillary retirement and benefit plans. AS PART OF THIS INTERIM AGREEMENT, SAN DIEGO OPERA ASSOCIATION AGREED TO MAKE AN ANNUAL LIFE INSURANCE PREMIUM PAYMENT IN THE AMOUNT OF $7,093 WHICH WAS DUE ON MAY 13, 2014. THIS WAS ONE OF TWO LIFE INSURANCE POLICIES FOR MR. CAMPBELL WHICH WERE BEING PAID FOR BY SAN DIEGO OPERA IN ACCORDANCE WITH HIS EMPLOYMENT CONTRACT. Effective July 25, 2014, San Diego Opera and Ian Campbell entered into a Settlement Agreement and Mutual Release of all Claims. The terms of this agreement included a lump sum payment in the gross amount of $276,000, making available to Mr. Campbell two opening night seats for all events put on by San Diego Opera for his lifetime and Mr. Campbell will keep and maintain at his own expense any insurance policies issued to him while employed by San Diego Opera Association. During the course of his employment, Mr. Campbell participated in the company sponsored 403(b) retirement plan that is available to all full-time employees. During the 2013-2014 fiscal year, and in previous years, Mr. Campbell received matching contributions as defined in the plan. This Settlement agreement did not impact Mr. Campbells 403(b) plan account. On May 15th, 2014, San Diego Opera and Ann Spira Campbell agreed to end their employment relationship with each other and entered into an Interim Agreement to mediate the conclusion of her employment agreement and any ancillary retirement and benefit plans. As part of this interim Agreement, San Diego Opera Association agreed to pay out accrued vacation time in the amount of $17,823.36 and to relinquish any claim of right to funds it held in trust pursuant to a Supplemental Executive Retirement Plan (SERP) in which Ms. Campbell was the SOLE participant. The SERP was established in 2006 and required annual employer contributions based on a percentage of Ms. Campbells compensation. Effective July 5, 2014, San Diego Opera and Ann Spira Campbell entered into a Settlement Agreement and Mutual Release of all Claims. The terms of this agreement included a lump sum payment in the gross amount of $200,000, releasing the accumulated funds held in the SERP to Ms. Campbell (fair market value as of the release date was $594,697.84) and making available to Ms. Campbell two opening night seats for all events put on by San Diego Opera for her lifetime. During the course of her employment, Ms. Campbell participated in the company sponsored 403(b) retirement plan that is available to all full-time employees. During the 2013-2014 fiscal year, and in previous years, Ms. Campbell received matching contributions as defined in the plan. This Settlement agreement did not impact Ms. Campbells 403(b) plan account.The monetary portions of these severance payments were made in July 2014, after the end of the fiscal year to which this return relates. However, because the San Diego Opera uses the accrual method of accounting, the amounts were included in the Statement of Functional Expenses (Page 10 of Form 990, Part IX). |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp (7 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | EVENT HOSTING | 1 | $25,000 | FMV |
| Yes (X) | PARKING | 1 | $48,770 | FMV |
| Yes (X) | AIR TRAVEL | 1 | $18,000 | FMV |
| Yes (X) | WINE | 1 | $13,812 | FMV |
| Yes (X) | FRAMES AND GIFTS | 1 | $9,573 | FMV |
| Yes (X) | HOSTED EVENT | 1 | $10,880 | FMV |
| AIRLINE TICKETS | 1 | $3,512 | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (12 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et | IAN CAMPBELL (WHO SERVED AS GENERAL DIRECTOR AND ARTISTIC DIRECTOR, CEO) AND ANN SPIRA CAMPBELL (WHO SERVED AS DEPUTY GENERAL DIRECTOR) HAVE A FAMILY RELATIONSHIP.The employment of these two individuals was terminated as of May 15, 2014, prior to the end of the tax year to which this return relates.CAROL LAZIER (WHO SERVES AS PRESIDENT OF THE BOARD OF DIRECTORS) AND JAMES A. MERRITT, M.D. (WHO SERVES ON THE BOARD AS VICE PRESIDENT, FINANCE)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 | MEMBERS APPROVE CERTAIN DECISIONS OF THE GOVERNING BODY PER THE ORGANIZATION BYLAWS. |
| Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings | All committees with authority to act on behalf of the governing body prepared contemporaneous minutes, except for the Compensation Committee with respect to its meetings prior to May 2014. The Compensation Committee communicated its decisions to the staff of the organization in writing, via e-mail. Beginning in May 2014, however, and for all future fiscal years, the Compensation Committee and every other committee with authority to act on behalf of the governing body has prepared, and will prepare, contemporaneous written records of its meetings and decisions. |
| 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 SUBITTED 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, advisory 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 directors, officers, advisory board members and staff are also instructed to report any violation of the policy to management. 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 either the deliberation process or 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 15a: Compensation Review & Approval Process - CEO, Top Management | There is a compensation review committee of the Board that reviews and approves all compensation and benefits for the executive director. The committee uses performance evaluation data as well as externally generated compensation data from comparable organizations. |
| Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees | There is a compensation review committee of the Board that reviews and approves all compensation and benefits for department heads including key employees. The committee uses performance evaluation data as well as externally generated compensation data from comparable organizations. |
| 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 = -$31220 |
| Other Changes In Net Assets Or Fund Balances - Other Increases | IN-KIND SVC ADJUSTMENT FROM PRIOR YEAR = $520 |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SAN DIEGO OPERA ASSOC ENDOWMENT TRUST | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 804358 | AddressLine1 |
| City | CHICAGO | City |
| State | IL | State |
| ZIP Code | 60680 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 330519746 | EIN |
| Primary Activities | SUPPORT SDO | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Exempt Code Section | 501(C)3 | ExemptCodeSectionTxt |
| Public Charity Status | 509(A)3 - OTHER | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | false | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHARITABLE REMAINDER TRUST | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 233 A STREET SUITE 500 | AddressLine1 |
| City | SAN DIEGO | City |
| State | CA | State |
| ZIP Code | 92101 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | SUPPORT SDO | PrimaryActivitiesTxt |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Entity Type | TRUST | EntityTypeTxt |
| Share Of EOY Assets | $308,664 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | Yes (true) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | 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 | false | 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 |
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