2014-05-14T09:50:39-07:00 2013-06-30 Stoltey & Associates PO Box 57 Los Olivos CA 93441 990 2012-07-01 770347413 OPERA SANTA BARBARA OPER 8058983890 1330 STATE STREET SANTA BARBARA CA 93101 STEVEN SHARPE 2014-05-14 true BRAD STOLTEY CPA P00241354 8056895880 X 2012 2015-11-30 17:44:51Z JOAN RUTKOWSKI 1330 STATE STREET SANTA BARBARA CA 93101 1576388 false false X OPERASB.ORG X 1994 CA as a destination opera company, Opera Santa Barbara presents a diverse repertoire of traditional and contemporary opera productions that are exciting and high-quality as well as community programs that celebrate the breadth and beauty of opera. 19 19 68 40 0 2334710 803514 387345 475299 5764 2262 61944 105725 2789763 1386800 0 0 496783 312417 0 99797 973183 1350447 1469966 1662864 1319797 -276064 1995494 1921733 108 119086 1995386 1802647 Opera Santa Barbara contributes to the cultural enrichment of our audiences by presenting exciting, high-quality productions and community programs that celebrate the breadth and beauty of opera. Opera Santa Barbara aspires to be a destination opera company, producing a diverse repertoire of traditional and contemporary operas that engage and excite a broad audience. false false 1382938 475299 In 2012/13, Opera Santa Barbara (OSB) presented three fully staged opera productions: Puccinis Madame Butterfly, Verdis Aida and Donizettis Don Pasquale. All three productions were performed in the 1,480-seat Granada Theatre. Community outreach programs for adults included the 8-part Opera on the Go lecture series held at various venues throughout the community; a series of 9 free Noontime Concerts held at the Public Library, free 20-minute lectures held prior to each opera performance, talk-backs were held following each performance, and opera nights were presented at Tre Lune Restaurant and La Cumbre Country Club. Educational programs for children included a 45-minute assembly program called The Opera Lab that was performed to grammar schools in Santa Barbara and Ventura county, reaching 3,400 children total. In addition, the final dress rehearsal of each opera production was offered free to full-time students, and student rush tickets were also offered for all performances. The Studio Artists program gave the opportunity for 12 aspiring opera singers between the ages of 22 and 32 to participate in a 7-week residency program where they received private coachings and had the opportunity to cover principal roles in the opera productions. Additional events during the season included an opening night gala dinner and a Valentines fundraising gala. 1382938 true true false false false false false false false false true false false true false true true false false false false false false false true false false false false false false false false false false false false false true false false false false false false false false false false false false false 112 0 false 68 true false false false false false false true true false 0 false false false false false false false false false false X 19 19 false false false false false false false false false false false true true true true true true true false false CA X X DOREEN DALEY 8058983890 1330 STATE STREET SANTA BARBARA CA 93101 X SANDRA L URQUHART 2.00 0.00 X 0 0 0 JUDITH F SMITH 2.00 0.00 X 0 0 0 IDA RICKBORN 2.00 0.00 X 0 0 0 DANIEL REICKER ESQ 2.00 0.00 X 0 0 0 PAKSY PLACKIS-CHENG 2.00 0.00 X 0 0 0 MARTIN MOSKOVITS 2.00 0.00 X 0 0 0 AC MOORE 2.00 0.00 X 0 0 0 DUNCAN MELLICHAMP 2.00 0.00 X 0 0 0 HERB KENDALL 2.00 0.00 X 0 0 0 JON DUPRAU 2.00 0.00 X 0 0 0 ROGER H DAVIDSON 2.00 0.00 X 0 0 0 SARAH SCHLINGER CHRISMAN 2.00 0.00 X 0 0 0 MARLYN BERNARD BERNSTEIN 2.00 0.00 X 0 0 0 RICHARD ABERLE 2.00 0.00 X 0 0 0 MARY PENNY 2.00 0.00 X X 0 0 0 ERIC OLTMANN 2.00 0.00 X X 0 0 0 SIMON WILIAMS 2.00 0.00 X X 0 0 0 NANCY GOLDEN 2.00 0.00 X X 0 0 0 JOAN RUTKOWSKI 2.00 0.00 X X 0 0 0 STEVEN SHARPE 40.00 0.00 X 112500 0 9384 112500 9384 1 false false false 0 803514 803514 OPERA PERFORMANCES 475299 475299 475299 3717 3717 0 0 0 135555 137010 -1455 -1455 -1455 153770 52578 101192 101192 0 0 OTHER 4533 4533 4533 1386800 478377 104909 0 0 0 0 0 0 263941 235819 26249 1873 0 26291 21559 2892 1840 22185 18192 2440 1553 0 0 31024 25440 3412 2172 0 0 0 6580 5396 724 460 112311 92095 12354 7862 51826 42497 5701 3628 1245 1021 137 87 0 33417 27402 3676 2339 8297 6804 912 581 0 1874 1537 206 131 0 0 32194 26399 3541 2254 13579 11135 1494 950 OTHER EXPENSES 3677 3015 405 257 TRAINING 4021 3297 442 282 THEATRE FEES 215180 176448 23670 15062 OPERA PRODUCTIONS 835222 684882 91874 58466 0 1662864 1382938 180129 99797 126282 49965 18377 9228 49000 9507 0 0 0 0 10769 349588 165645 216137 183943 177146 88139 0 0 0 1457552 1521182 1995494 1921733 19613 99473 108 108 119086 X 477016 222463 51818 50905 1466552 1529279 1995386 1802647 1995494 1921733 X -276064 3090 80235 X X false true X true false X 777032 851802 677227 782805 957284 4046150 489905 323979 474351 545845 475299 2309379 0 0 0 1266937 1175781 1151578 1328650 1432583 6355529 103107 246874 205239 190120 745340 0 103107 246874 205239 190120 745340 5610189 0 0 0 0 1266937 1175781 1151578 1328650 1432583 6355529 0.88270 0.64430 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 59019 50930 8089 290569 114715 175854 183943 interest receivable 1131 INTEREST IN PERPETUAL TRUST 1520051 1521182 X 1452389 3090 62499 65589 1386800 1386800 1662864 1662864 1662864 Part XI, Line 2d Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 CHANGE IN VALUE OF PERPETUAL TRUST $62499 Part X Part X : FIN48 Footnote Income taxes Opera is incorporated exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code (IRC), though it would be subject to tax on income unrelated to its exempt purposes (unless that income is otherwise excluded by the IRC). The tax years ending 2011, 2012, and 2013 are still open to audit for both federal and state purposes. Contributions to the organization are tax deductible to donors under Section 170 of the IRC. The organization is not classified as a private foundation false ANNUAL GALA 131020 131020 22101 2575 11225 OPENING NIGHT GALA 22750 22750 13210 200 3267 153770 153770 22101 13210 2775 14492 52578 101192 AC MOORE DIRECTOR INVESTMENT ADVISOR false A.C. MOORE IS A BOARD MEMBER AND OWNER OF DUNVEGAN ASSOCIATES, INC., WHICH MANAGES THE OPERA'S INVESTMENTS PRO-BONO. DUNVEGAN ASSOCIATES, INC. IS NOT A CUSTODIAN. Form 990, Part XII, Line 1 Form 990, Part XII, Line 1: Change of Accounting Method CHANGE IN ACCOUNTING METHOD FROM CASH TO ACCRUAL TO CONFORM WITH FINANCIAL ACCOUNTING STANDARDS BOARD STATEMENT OF FINANCIAL ACCOUNTING STANDARDS 116 CODIFIED IN FASB ACCOUNTING STANDARDS CODIFICATION 958 (ASC 958). Form 990, Part XI, Line 9 Other Changes In Net Assets Or Fund Balances - Other Increases CHANGE IN VALUE OF PERPETUAL TRUST = $62499 Form 990, Part XI, Line 9 Other Changes In Net Assets Or Fund Balances - Other Increases CHANGE IN ACCOUNTING METHOD ADJUSTMENT = $17736 Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available No documents available to the public. Form 990, Part VI, Line 18 Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection 990 AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST BY CALLING THE OFFICE DURING BUSINESS HOURS. Form 990, Part VI, Line 15a Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management EXECUTIVE DIRECTOR'S COMPENSATION WAS DETERMINED SEVERAL YEARS AGO BY USING COMPARABLE DATA FROM OTHER ORGANIZATIONS. NO INCREASES HAVE BEEN RECEIVED IN THE PAST THREE YEARS, AND THE AMOUNT WHEN DETERMINED UPON HIRING WAS APPROVED BY THE BOARD OF DIRECTORS. Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts A DIRECTOR OR COMMITTEE MEMBER WHO SERVES AS A DIRECTOR, TRUSTEE, OFFICER, STAFF MEMBER, CONSULTANT OR IN A SIMILAR CAPACITY TO AN ORGANIZATION THAT IS CURRENTLY PROVIDING FUNDS TO THE ORGANIZATION, OR IS PROVIDING GOODS OR SERVICES TO THE ORGANIZATION, OR IS RECEIVING FINANCIAL SUPPORT FROM THE ORGANIZATION OR HAS SOME OTHER DIRECT TANGIBLE FINANCIAL RELATIONSHIP WITH THE ORGANIZATION SHALL INCLUDESUCH INFORMATION ON A FORM THAT THE ORGANIZATION WILL COLLECT ANNUALLY, AND SHALL PROVIDE UPDATED INFORMATION TO THE PRESIDENT AS CIRCUMSTANCES CHANGE.IN ADDITION, IF ANY IMMEDIATE FAMILY MEMBER OF A DIRECTOR OR COMMITTEEMEMBER ALSO SERVES IN A SIMILAR CAPACITY FOR AN ORGANIZATION OF THE TYPEDESCRIBED ABOVE, SUCH DIRECTOR OR COMMITTEE MEMBER SHALL INCLUDE SUCHINFORMATION ON HIS OR HER ANNUAL REPORTING FORM AND ANY UPDATES.THE PRESIDENT SHALL ANNUALLY PREPARE, AND CIRCULATE TO THE ENTIRE BOARD OFDIRECTORS, A LIST OF AFFILIATIONS OF BOARD MEMBERS WITH OUTSIDE ORGANIZATIONS THAT MAY CREATE CONFLICTS. UNLESS OTHERWISE NOTIFIED, THE PRESIDENT MAY ASSUME THAT PAST AFFILIATIONS ARE CONTINUING.A COPY OF THIS CONFLICT OF INTEREST POLICY SHALL BE FURNISHED TO EACH CURRENT DIRECTOR AND COMMITTEE MEMBERS. ALL NEW DIRECTORS AND COMMITTEE MEMBERS SHALL BE ADVISED OF THIS POLICY UPON UNDERTAKING THE DUTIES OF SUCH OFFICE. THIS POLICY SHALL BE REVIEWED ANNUALLY OR AS REQUESTED BY THE PRESIDENT. Form 990, Part VI, Line 11b Form 990, Part VI, Line 11b: Form 990 Review Process THE EXECUTIVE DIRECTOR AND ACCOUNTANT REVIEW THE 990 AND THEN PRESENT TO THE BOARD FOR REVIEW AND APPROVAL PRIOR TO FILING.