2015-04-30T16:19:15-07:00 2014-06-30 Leaf & Cole LLP 2810 Camino Del Rio South Suite 200 San Diego CA 921083820 990 2013-07-01 956044429 SAN DIEGO OPERA ASSOCIATION SAND 6192327636 233 A STREET SUITE SAN DIEGO CA 92101 FRANCES R MARSHALL Secretary 2015-04-30 true JULIE A FIRL P00085551 6192947200 X 2013 2016-04-25 22:37:26Z X KEITH FISHER 233 A STREET SUITE 500 SAN DIEGO CA 92101 14228454 false false X www.sdopera.com X 1953 CA The mission of San Diego Opera is to deliver exceptional vocal performances and exciting, accessible programs to diverse audiences, focusing on community engagement and the transformative power of live performance. 22 22 418 352 -21611 -21611 9111216 8077551 5621757 5391929 426759 283493 -295354 -178160 14864378 13574813 0 0 8288441 8521464 0 1977596 7997803 7273120 16286244 15794584 -1421866 -2219771 19752420 17786464 4099261 3989017 15653159 13797447 MissionThe mission of San Diego Opera is to deliver exceptional vocal performances and exciting, accessible programs to diverse audiences, focusing on community engagement and the transformative power of live performance.VisionThe San Diego Opera will be recognized internationally as a leading example of adaptability, innovation and sustainability in the operatic arts, promoting diversified programming and unique performance venues with world-class and emerging talent. false false 10781801 5391929 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. 10781801 true true false false false false false false false true true true false false true true true false false false false false false false true false false false false true false false false false false false false false false false false true false false false false true true false false false true 60 0 true 418 true true false false false false true true false 0 false false false false false false false false false false X 22 22 true false false false true true true true false false false true true true true true true true true false X X X MICHAEL LOWRY 6192327636 233 A STREET SUITE 500 SAN DIEGO CA 921014095 CAROL LAZIER President 20.00 0.00 X X 0 0 0 COURTNEY ANN COYLE ESQ EXEC. VP 5.00 0.00 X X 0 0 0 JAMES A MERRITT MD VP FINANCE 5.00 0.00 X X 0 0 0 FRANCES R MARSHALL Secretary 5.00 0.00 X X 0 0 0 ROBERT B HORSMAN MEMBER AT LARGE 5.00 0.00 X 0 0 0 DAVID KLEINFELD MEMBER AT LARGE 5.00 0.00 X 0 0 0 MOSES URBANO MEMBER AT LARGE 5.00 0.00 X 0 0 0 JOE WATKINS MEMBER AT LARGE 5.00 0.00 X 0 0 0 DAVID BRENNER MD Director 2.00 0.00 X 0 0 0 ANN IRWIN Director 2.00 0.00 X 0 0 0 NATHAN FLETCHER Director 2.00 0.00 X 0 0 0 JOHN F IPPOLITO Director 2.00 0.00 X 0 0 0 SARAH B MARSH-REBELO Director 2.00 0.00 X 0 0 0 TERESA FISCHLOWITZ Director 2.00 0.00 X 0 0 0 MATTHEW LEIVO Director 2.00 0.00 X 0 0 0 GLORIA RASMUSSEN Director 2.00 0.00 X 0 0 0 ALEX LUKIANOV Director 2.00 0.00 X 0 0 0 ANITA NORTON Director 2.00 0.00 X 0 0 0 MARGARET JACKSON Director 2.00 0.00 X 0 0 0 ZANDRA RHODES Director 2.00 0.00 X 0 0 0 LINDA SPUCK Director 2.00 0.00 X 0 0 0 ANTHONY S THORNLEY Director 2.00 0.00 X 0 0 0 KAREN S COHN President 1.00 0.00 X X 0 0 0 KAREN SEDGWICK-TYLER Director 1.00 0.00 X 0 0 0 CLAIRE REISS Director 1.00 0.00 X 0 0 0 IRIS LYNN STRAUSS Director 1.00 0.00 X 0 0 0 LORI WALTON Director 1.00 0.00 X 0 0 0 SHERYL WHITE Director 1.00 0.00 X 0 0 0 M FAYE WILSON Director 1.00 0.00 X 0 0 0 MARSHA A CHANDLER PHD Director 1.00 0.00 X 0 0 0 RAFFAELLA BELANICH Director 1.00 0.00 X 0 0 0 LEE CLARK Director 1.00 0.00 X 0 0 0 HARRY COOPER Director 1.00 0.00 X 0 0 0 OLIVIA FARRELL Director 1.00 0.00 X 0 0 0 CHERYL A FISHER ESQ Director 1.00 0.00 X 0 0 0 ABEER HAGE Director 1.00 0.00 X 0 0 0 HARRY F HIXSON JR Director 1.00 0.00 X 0 0 0 JULIE HUSTON Director 1.00 0.00 X 0 0 0 JEANNE JONES Director 1.00 0.00 X 0 0 0 LYNDA KERR Director 1.00 0.00 X 0 0 0 IAN LEISEGANG Director 1.00 0.00 X 0 0 0 JEFFREY LIPINSKY Director 1.00 0.00 X 0 0 0 MARY KEOUGH LYMAN Director 1.00 0.00 X 0 0 0 MARY E LYONS PHD Director 1.00 0.00 X 0 0 0 TOM MELODY Director 1.00 0.00 X 0 0 0 KARN HASSET MEYER Director 1.00 0.00 X 0 0 0 TERESA NORTON Director 1.00 0.00 X 0 0 0 LUIS A NUNEZ Director 1.00 0.00 X 0 0 0 ANNE OTTERSON Director 1.00 0.00 X 0 0 0 TIM RAFALOVICH Director 1.00 0.00 X 0 0 0 JEREMIAH B ROBINS Director 1.00 0.00 X 0 0 0 COLETTE CARSON ROYSTON Director 1.00 0.00 X 0 0 0 ELLEN SCRIPPS Director 1.00 0.00 X 0 0 0 PAM SLATER-PRICE Director 1.00 0.00 X 0 0 0 HARRY SUH VP, FINANCE 1.00 0.00 X X 0 0 0 DEBBIE TURNER Director 1.00 0.00 X 0 0 0 DANITZA VILLANUEVA Director 1.00 0.00 X 0 0 0 JENNIFER GREENFIELD Vice President 1.00 0.00 X X 0 0 0 KEITH FISHER COO 40.00 0.00 X 190613 0 5937 MICHAEL LOWRY CFO 40.00 0.00 X 152509 0 5889 IAN CAMPBELL GEN&ART DIR,CEO 40.00 0.00 X 479500 0 22655 JOSE CEPEDA CTO 40.00 0.00 X 123037 0 5924 NICOLAS REVELES DIR OF EDUC & OUT 40.00 0.00 X 120212 0 12146 ANN SPIRA CAMPBELL ED, DEV & MKTG 40.00 0.00 X 304470 0 12137 RISE WALTER DIR, AUDIENCE DEV 40.00 0.00 X 163737 0 12812 JAMES FORBES DIRECTOR, INDIV 40.00 0.00 X 116768 0 12825 1650846 90325 14 false true false 0 367397 512820 7197334 129547 8077551 HANDLING FEES, MISC 711190 59187 59187 RENTAL SETS TO THEATERS 711190 42444 42444 SHOP PRODUCTION/THEATER 711190 99352 99352 TICKET SALES 711190 5190946 5190946 5391929 257674 223441 34233 0 0 0 48000 22181 25819 25819 25819 53145 367397 227727 -174582 -174582 0 382122 403733 -21611 -21611 MISCELLANEOUS 711190 18033 18033 18033 13574813 5659222 -21611 -140349 X 0 0 0 0 1125259 236145 889114 0 6044408 3821897 870195 1352316 352985 202183 54119 96683 470479 269166 115739 85574 528333 331727 107204 89402 0 342669 342669 23000 23000 0 0 9903 9903 2702889 2665551 36860 478 871951 642305 20618 209028 143734 49505 76513 17716 104469 9000 95469 0 672351 389502 189862 92987 352102 324202 20407 7493 0 35625 3105 26760 5760 0 0 185184 146034 42964 -3814 90264 90264 OTHER EXPENSES 760280 736753 23527 Theatre facility fees 578056 578056 STUDENT TICKET VOUCHERS 236106 236106 RENTAL SETS & SET BUILDING 122564 122564 41973 18000 23973 15794584 10781801 3035187 1977596 1543454 6197702 125166 19732 7155929 3257145 1111054 532460 0 0 0 94222 93796 180498 155810 3951591 2916639 1245240 1034952 2229209 0 5601250 5899403 0 0 466398 595464 19752420 17786464 448815 1324755 3046639 1936569 603807 727693 4099261 3989017 X 1270059 1272603 8179293 7082185 6203807 5442659 15653159 13797447 19752420 17786464 X -2219771 394759 -30700 X false true X true false X 7965959 6935179 5453055 9111216 8077551 37542960 0 0 7965959 6935179 5453055 9111216 8077551 37542960 5541942 32001018 280879 807985 488771 426759 257674 2262068 0 493058 4782 11560 14377 18033 541810 40346838 28762014 0.79310 0.81550 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6203807 -1066576 550150 244722 5442659 5759418 111702 591017 258330 6203807 6144391 37266 -142802 279437 5759418 7192650 42309 1383238 2473806 6144391 6934463 46899 211288 7192650 1.00000 true false false 78025 78025 200000 200000 1479968 752700 727268 1634947 1421707 213240 558651 542232 16419 1034952 5899403 DEFICIENCY IN CGA 55837 DEFINED CONTRIB POST RETIREMENT 595464 POOLED INCOME FUND LIABILITY 76392 727693 X 14098021 394759 404650 -30192 769217 13328804 9903 236106 246009 13574813 15953733 435350 -30192 405158 15548575 9903 236106 246009 15794584 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 false OPENING NIGHT GALA 385985 352985 33000 12615 53266 10000 121004 OTHER FUNDRAISING EVENTS 34557 14412 20145 2962 14334 360 13186 420542 367397 53145 15577 67600 10360 134190 227727 -174582 X true true X X X X X true false false false false false false false false false ANN SPIRA CAMPBELL ED, DEV & MKTG 304470 12137 316607 IAN CAMPBELL GEN&ART DIR,CEO 479500 22655 502155 KEITH FISHER COO 190613 5937 196550 MICHAEL LOWRY CFO 152509 5889 158398 RISE WALTER DIR, AUDIENCE DEV 163737 12812 176549 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). X EVENT HOSTING 1 25000 FMV X PARKING 1 48770 FMV X AIR TRAVEL 1 18000 FMV X WINE 1 13812 FMV X FRAMES AND GIFTS 1 9573 FMV X HOSTED EVENT 1 10880 FMV AIRLINE TICKETS 1 3512 FMV false false false 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 SAN DIEGO OPERA ASSOC ENDOWMENT TRUST PO BOX 804358 CHICAGO IL 60680 330519746 SUPPORT SDO CA 501(C)3 509(A)3 - OTHER N/A false CHARITABLE REMAINDER TRUST 233 A STREET SUITE 500 SAN DIEGO CA 92101 SUPPORT SDO CA N/A TRUST 308664 1.00000 true false false false false false false false false false false false false false false false false false false false