2014-03-26T21:22:08-05:00 2013-05-31 274174400 HEE & CHING CPAS LLC 737 BISHOP STREET SUITE 2360 HONOLULU HI 968133214 990 2012-06-01 990197758 HAWAII OPERA THEATRE HAWA 8085967372 848 SOUTH BERETANIA STREET NO 301 HONOLULU HI 96813 SIMON CROOKALL 8085967372 2014-03-26 1 LESTER J HEE CPA P00988033 8085327322 2012 2015-11-30 17:44:51Z SIMON CROOKALL 848 SOUTH BERETANIA STREET NO 301 HONOLULU HI 96813 7244537 0 X WWW.HAWAIIOPERA.ORG X 1980 HI EDUCATE AND SUPPORT THE CULTURAL DEVELOPMENT OF OPERA IN HAWAII. 54 54 73 100 18662 -3253 1206006 1160195 967563 933051 270009 372614 423939 414856 2867517 2880716 0 0 0 0 1274154 1385143 0 0 90203 2093867 2259170 3368021 3644313 -500504 -763597 9156333 9328086 645702 847482 8510631 8480604 X DEFINED AS A CULTURAL/EDUCATIONAL INSTITUTION, HAWAII OPERA THEATRE IS THE ONLY PERFORMING ARTS ORGANIZATION IN HAWAII PRESENTING GRAND OPERA, THEREBY INCREASING THE PUBLIC'S AWARENESS AND APPRECIATION OF AN ART FORM THAT PROVIDES A UNIQUE COMBINATION OF MUSIC, THEATRE, AND DANCE. HAWAII OPERA THEATRE'S GOAL IS TO BE RECOGNIZED AS AN OUTSTANDING REGIONAL OPERA COMPANY, ONE THAT CONSISTENTLY PRODUCES PERFORMANCES OF THE HIGHEST QUALITY WHILE MAINTAINING A STRONG FINANCIAL POSITION. 0 0 3208295 887465 HAWAII OPERA THEATRE PRESENTED 4 FULLY STAGED AND COSTUMED PERFORMANCES EACH OF DIE FLEDERMAUS, DIALOGUES OF THE CARMELITES AND TOSCA AT THE NEAL BLAISDELL CONCERT HALL IN HONOLULU WITH STELLAR CASTS OF NATIONALLY AND INTERNATIONALLY RENOWNED PERFORMERS, DIRECTORS, ORCHESTRA, AND VOLUNTEER CHORUS. ONE PERFORMANCE OF EACH OPERA IS DEDICATED TO OUR "OPERA FOR EVERYONE" (OFE) PROGRAM, WHICH WAS ATTENDED BY APPROXIMATELY 2,200 STUDENTS AND TEACHERS. AUDIENCE COUNT FOR THE OTHER 9 GRAND OPERA PERFORMANCES WAS APPROXIMATELY 12,000. HAWAII OPERA THEATRE PUBLISHES A PROGRAM FOR EACH OF THE GRAND OPERAS TO EDUCATE THE AUDIENCE IN REGARDS TO THE PROGRAM THEY ARE ATTENDING IN ADDITION TO FREE LECTURES AT THE ACADEMY OF ARTS, AND AT THE CONCERT HALL PRIOR TO THE PERFORMANCES. 64093 45586 THE OPERA EXPRESS PROGRAM "THE CURSE OF LOU-LING", DEVELOPED BY HOT AND BASED ON PUCCINI'S TURANDOT, TOURED 26 SCHOOLS THROUGHOUT OAHU FOR 38 PERFORMANCES WHICH REACHED OVER 10,000 STUDENTS; PLUS A TWO DAY RUN AT HONOLULU'S HISTORIC HAWAII THEATRE AND A TOUR OF KAUAI SCHOOLS FROM JANUARY 7-11, 2013. IN ADDITION, A FAMILY DAY WAS HELD AT THE BLAISDELL CONCERT HALL WHERE FAMILIES COULD TOUR THE SCENERY, WIGS, MAKEUP AND COSTUMES DEPARTMENTS BACKSTAGE, AND EXPERIENCE THE "LOU-LING" PROGRAM. STUDIO MEMBERS PERFORMED AT THE HALEIWA ARTS FESTIVAL AND THE OPERA BALL. COACHING FOR YOUNG SINGERS WAS PRESENTED BY PROFESSIONAL OPERA SINGERS JAKE AND JILL GARDNER, CULMINATING IN 2 SOLD OUT PERFORMANCES OF "IT'S A GRAND NIGHT FOR SINGING". OTHER COACHING WAS PROVIDED BY SAN FRANCISCO OPERA CENTER'S DIRECTOR OF MUSICAL STUDIES, MARK MORASH, AND CONCLUDED WITH 2 PERFORMANCES OF GREAT SINGERS, GREAT SONGS, A FREE WINTER CONCERT FOR THE COMMUNITY. JOSE MELENDEZ ASSISTANT TO THE MUSICAL DIRECTOR AT THE ACADEMY OF VOCAL ARTS IN PHILADELPHIA COACHED OPERA STUDIO MEMBERS IN FEBRUARY. THE OPERA STUDIO ALSO PRESENTED A BEST OF OPERA AND BROADWAY PROGRAM "UNFORGETTABLE" CONCERTS AT PEARL HARBOR/HICKAM AND AT THE UNIVERSITY OF HAWAII BOTH OF WHICH RECEIVED STANDING OVATIONS AND WERE WELL ATTENDED. THE RESIDENCY PROGRAM TOOK PLACE IN 5 PUBLIC SCHOOLS PRODUCING ADAPTATIONS OF "CARMEN", (GRADE 5-7) FOR MORE THAN 500 STUDENTS, "MAGIC FLUTE", (GRADES K-5) INVOLVING APPROXIMATELY 105 STUDENTS AND 7 TEACHERS, AND THE MIKADO (GRADES 4-6) WITH 110 STUDENTS, WHICH CULMINATED IN AN AUDIENCE OF 700 PARENTS AND STUDENTS ATTENDING 2 PERFORMANCES. TWO SCHOOLS PRODUCED AND PERFORMED THEIR OWN PRODUCTIONS UNDER OUR RESIDENCY PROGRAM. LEIHOKU AN UNDER-SERVED WAIANAE SCHOOL, PERFORMED THE "STORY OF AHUPUA'A" WITH 130 THIRD GRADE STUDENTS AND 6 TEACHERS, TO MORE THAN 700 STUDENTS AND PARENTS, IN TWO PERFORMANCES. WAIKELE ELEMENTARY PRODUCED AND PERFORMED "TIME TO BE ME", WITH 900+ IN ATTENDANCE FOR THEIR 2 PERFORMANCES. FINALLY FIELDWORK TOOK PLACE AT PEARL CITY HIGHLANDS SCHOOL. WHERE THE EDUCATION DEPARTMENT SET STUDENT WRITTEN POEMS TO MUSIC. 3272388 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 79 0 73 1 1 1 0 0 0 0 1 1 0 0 0 0 X 54 54 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 HI X X X SIMON CROOKALL 8085967372 848 SOUTH BERETANIA STREET SUITE HONOLULU HI 96813 MARGARET B ARMSTRONG 1.00 X 0 0 0 NANNA BRADFORD 1.00 X 0 0 0 FRANCES PATSY B BUNN 1.00 X 0 0 0 PAMELA ANDELIN CAMERON 1.00 X 0 0 0 CHRISTINE HH CAMP 1.00 X 0 0 0 HELEN G GARY 1.00 X 0 0 0 JOHN M HARA 1.00 X 0 0 0 THOMAS P HUBER 1.00 X 0 0 0 LEE ALDEN JOHNSON 1.00 X 0 0 0 RALPH KIESSLING 1.00 X 0 0 0 FLORIA LORI KOMER 1.00 X 0 0 0 MI KOSASA 1.00 X 0 0 0 JAMES T LEAVITT 1.00 X 0 0 0 JERI LYNCH 1.00 X 0 0 0 ANN MCLEAN 1.00 X 0 0 0 LUANNA MCKENNEY 1.00 X 0 0 0 PHILIP I MCNAMEE 1.00 X 0 0 0 NORMA NICHOLS 1.00 X 0 0 0 CHRISTINE O'BRIEN 1.00 X 0 0 0 NANCY PEACOCK 1.00 X 0 0 0 STEVEN PRIETO 1.00 X 0 0 0 AGGRENEVA NEVA REGO 1.00 X 0 0 0 SARAH M RICHARDS 1.00 X 0 0 0 KATHERINE G RICHARDSON 1.00 X 0 0 0 DALE RUFF 1.00 X 0 0 0 MARRIE SCHAEFER 1.00 X 0 0 0 DAVID Y TAKAGI 1.00 X 0 0 0 JAMES K TAM 1.00 X 0 0 0 RICHARD M TOWILL 1.00 X 0 0 0 MARILYN TRANKLE 1.00 X 0 0 0 WANDA W TSE 1.00 X 0 0 0 RONALD BUZZ C WO 1.00 X 0 0 0 AILEEN UTTERDYKE 1.00 X 0 0 0 MAGGIE S WALKER 1.00 X 0 0 0 CORI WESTON 1.00 X 0 0 0 CHARLES R WICHMAN 1.00 X 0 0 0 ADRIENNE WING 1.00 X 0 0 0 ROBERT B BUNN 3.00 X X 0 0 0 ROBERT S KATZ 3.00 X X 0 0 0 FLORA R KAWASJEE 3.00 X X 0 0 0 LINN SOL ALBER 3.00 X X 0 0 0 KAREN CHAR 3.00 X X 0 0 0 LEONARD CHOW 3.00 X X 0 0 0 MARILYN LYN B CLARKIN 3.00 X X 0 0 0 SUZANNE B ENGEL 3.00 X X 0 0 0 JAMES LALLY 3.00 X X 0 0 0 EVELYN B LANCE 3.00 X X 0 0 0 RICHARD C PALMA 3.00 X X 0 0 0 GREGORY E RATTE 3.00 X X 0 0 0 JACQUELINE YEE REBER 3.00 X X 0 0 0 JEAN E ROLLES 3.00 X X 0 0 0 JOYCE TOMONARI 3.00 X X 0 0 0 LES UEOKA 3.00 X X 0 0 0 JAMES H MCCOY 10.00 X X 0 0 0 KAREN TILLER 50.00 X 108000 0 0 HENRY G AKINA 40.00 X 100000 0 0 208000 0 0 1 0 0 0 MUSICIANS SERVICES INC 949 KAPIOLANI BLVD HONOLULU HI 96814 ORCHESTRA 424550 1 240619 26738 892838 1160195 OPERA TICKET SALES 711110 887465 887465 EDUCATIONAL PROGRAMS 611600 45586 45586 933051 234964 234964 921920 925 540357 0 381563 925 382488 382488 3763633 3625983 137650 137650 137650 210792 240619 197481 13311 13311 HSO HANDLING FEES 711190 11667 11667 ARIA NEWS ADVERTISING 541800 6995 6995 OTHER INCOME 900099 395 395 19057 2880716 933051 18662 768808 108000 32400 37800 37800 971799 899745 28388 43666 173787 162193 7815 3779 131557 119000 7599 4958 67853 33927 33926 52701 26351 26350 2827 1414 1413 79342 39671 39671 65110 32555 32555 1879 940 939 3202 1601 1601 32709 16355 16354 26845 13423 13422 PRODUCTION 1465624 1465624 MARKETING 201372 201372 BOX OFFICE 68853 68853 OTHER GENERAL & ADMIN. 67778 33889 33889 123075 123075 3644313 3272388 281722 90203 375225 277677 10907 20292 5666 10066 30637 36604 3751320 1754942 2152386 1996378 6581512 6987069 9156333 9328086 177880 200051 447528 397431 20294 250000 645702 847482 X 1256343 400047 803140 1579409 6451148 6501148 8510631 8480604 9156333 9328086 -763597 733570 0 X X 0 1 X 1 0 X 1570686 1189897 1054702 1206006 1160195 6181486 1570686 1189897 1054702 1206006 1160195 6181486 332144 5849342 362724 432360 360905 605524 617452 2378965 5613 1448 -4895 -12980 -3253 -14067 8546384 5311702 0.68440 0.74820 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6451148 50000 6501148 6404103 25000 22045 6451148 3412611 2782 2988710 6404103 3402048 10563 3412611 3362661 50000 -10613 3402048 0.00000 1.00000 0.00000 0 0 776457 776457 2644819 1490194 1154625 330044 264748 65296 1996378 MARKETABLE SECURITIES 6987069 F 6987069 DEPOSIT 250000 250000 4445322 733570 154012 677024 1564606 2880716 0 2880716 4475349 154012 677024 831036 3644313 0 3644313 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE THEATRE HAS A SPENDING POLICY ALLOWING FOR THE APPROPRIATION OF 5% OF THE ROLLING 20 QUARTERS' AVERAGE BALANCE OF THE ENDOWMENT, OR SUCH OTHER AMOUNT AS CONSIDERED NECESSARY BY THE BOARD OF DIRECTORS. NET RENTAL INCOME EARNED FROM REAL ESTATE ENDOWMENT IS EXPENDED CURRENTLY IN SUPPORT OF OPERATIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUES NETTED 677,024. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES NETTED 677,024. OPERA BALL 303019 240619 62400 158577 SILENT AUCTION 79012 79012 14636 3 69380 69380 24268 451411 240619 210792 197481 197481 13311 FORM 990, PART VI, SECTION A, LINE 6 THE BY-LAWS EXPLAIN THE PROCESS BY WHICH MEMBERS CAN ELECT MEMBERS OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION HAS A DONOR MEMBERSHIP WHICH VOTES NEW DIRECTORS IN AT THE ANNUAL MEETING VIA PERSONAL ATTENDANCE. FORM 990, PART VI, SECTION A, LINE 7B THE BY-LAWS EXPLAIN THE PROCESS BY WHICH MEMBERS CAN ELECT MEMBERS OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11 THE ORGANIZATION HAS AN INDEPENDENT OUTSIDE ANNUAL AUDIT, WHICH IS REVIEWED BY THE BOARD OF DIRECTORS. AFTER ITS COMPLETION, THE TAXES ARE PREPARED BY A SECOND CERTIFIED PUBLIC ACCOUNTING AGENCY WHO ALSO OVERSEES THE FISCAL MANAGEMENT OF THE COMPANY AND WORKS CLOSELY IN CONJUNCTION WITH AUDIT RECOMMENDATIONS TO DETERMINE THAT THE 990 IS CORRECTLY PREPARED. THIS INFORMATION IS THEN REVIEWED BY THE TREASURER. A COPY OF THE TAX RETURN IS PROVIDED TO THE FINANCE COMMITTEE FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY APPLIES TO ALL OFFICERS, DIRECTORS, AND EMPLOYEES. SUCH PERSONS ARE REQUIRED TO INFORM THE CHAIRMAN OF THE BOARD OF DIRECTORS OF ANY POTENTIAL CONFLICT OF INTEREST AS SOON AS IT IS IDENTIFIED AS SUCH. THIS PERSON WILL THEN BE EXCUSED FROM TAKING ANY FURTHER ACTION UNLESS THE BOARD OF DIRECTORS, AFTER FULL DISCLOSURE, FINDS THAT THERE IS NOT A MATERIAL CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE GENERAL DIRECTOR AND EXECUTIVE DIRECTOR IS DETERMINED BY THE STEERING COMMITTEE WHO FORWARDS THEIR RECOMMENDATION TO THE BOARD OF DIRECTORS. SALARY RANGES ARE BASED EQUITABLY TO OTHER OPERA COMPANIES COMPARABLE IN SIZE AND COMPLEXITY AND ARE COMPLETED IN CONTRACT FORM. FORM 990, PART VI, SECTION C, LINE 19 THE 990 IS AVAIABLE ON OUR OWN WEBSITE AT HAWAIIOPERA.ORG AND HOSTED AT GUIDESTAR.ORG. GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE FOR INSPECTION AT THE ORGANIZATION'S OFFICE UPON REQUEST. THE 990 IS ALSO AVAILABLE UPON WRITTEN REQUEST OR OFFICE VISIT. FORM 990, PART XI, LINE 2C NO CHANGE IN PROCESS FROM PRIOR YEAR.