2014-05-15T08:29:50-07:00 2013-06-30 Leaf & Cole LLP 2810 Camino Del Rio South Suite 200 San Diego CA 921083820 990 2012-07-01 956044429 SAN DIEGO OPERA ASSOCIATION SAND 6192327636 1200 THIRD AVE 18TH FLOOR SAN DIEGO CA 92101 FRANCES R MARSHALL 2014-05-15 true JULIE A FIRL P00085551 6192947200 X 2012 2015-11-30 17:44:51Z KEITH FISHER 1200 THIRD AVE 18TH FLOOR SAN DIEGO CA 92101 15463585 false false X www.sdopera.com X 1953 CA To produce and present opera & other vocal arts in San Diego & other communities, to create sets & costumes for the theatre arts & to promote greater interest in music, drama & allied arts through education, lecture, television & radio programs. 56 56 324 272 -111713 -111713 5453055 9111216 6311713 5621757 488771 426759 -175875 -295354 12077664 14864378 0 0 7278922 8288441 0 1938074 8038383 7997803 15317305 16286244 -3239641 -1421866 20456551 19752420 4033082 4099261 16423469 15653159 THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO PRODUCE AND PRESENT OPERA AND OTHER VOCAL ARTS IN SAN DIEGO AND OTHER COMMUNITIES, TO OPERATE FACILITIES TO CREATE SETS AND COSTUMES FOR THE THEATRE ARTS AND TO ENRICH COMMUNITY LIFE BY PROMOTING A GREATER INTEREST IN MUSIC, DRAMA AND ALLIED ARTS THROUGH EDUCATION PROGRAMS, LECTURES, TELEVISION, RADIO PROGRAMS AND OTHER RESOURCES THAT MAY BE DEEMED APPROPRIATE. false false 11654258 5621757 In 2013, 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. 11654258 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 false false false false false true 76 0 true 324 true true false false false false true true false 0 false false false false false false false false false false X 56 56 true false false false true true false true false false false true true true true true true true true false CA X X X MICHAEL LOWRY 6192327636 1200 THIRD AVE 18TH FLOOR SAN DIEGO CA 921014112 DEBBIE TURNER 1.00 0.00 X 0 0 0 LINDA SPUCK 1.00 0.00 X 0 0 0 PAM SLATER-PRICE 1.00 0.00 X 0 0 0 ANITA NORTON 1.00 0.00 X 0 0 0 NASRIN MANI MD 1.00 0.00 X 0 0 0 IAN LEISEGANG 1.00 0.00 X 0 0 0 CAROL LAZIER 1.00 0.00 X 0 0 0 JULIE HUSTON 1.00 0.00 X 0 0 0 ABEER HAGE 1.00 0.00 X 0 0 0 JOE WATKINS 1.00 0.00 X 0 0 0 HARRY B SUH 1.00 0.00 X 0 0 0 ANNE OTTERSON 1.00 0.00 X 0 0 0 JAMES A MERRITT MD 1.00 0.00 X 0 0 0 TONY THORNLEY 1.00 0.00 X 0 0 0 TOM MELODY 1.00 0.00 X 0 0 0 M FAYE WILSON 2.00 0.00 X 0 0 0 CLAIRE REISS 2.00 0.00 X 0 0 0 CHERYL A FISHER ESQ 1.00 0.00 X 0 0 0 IRIS LYNN STRAUSS 2.00 0.00 X 0 0 0 ELLEN SCRIPPS 1.00 0.00 X 0 0 0 LORI WALTON 2.00 0.00 X 0 0 0 DANITZA VILLANUEVA 1.00 0.00 X 0 0 0 TERESA NORTON 1.00 0.00 X 0 0 0 JEREMIAH B ROBINS 1.00 0.00 X 0 0 0 SHERYL WHITE 2.00 0.00 X 0 0 0 JEFFREY LIPINSKY 1.00 0.00 X 0 0 0 KAREN SEDGWICK-TYLER 2.00 0.00 X X 0 0 0 FRANCES R MARSHALL 2.00 0.00 X X 0 0 0 SARAH B MARSH-REBELO 1.00 0.00 X 0 0 0 STACY KELLNER ROSENBERG 2.00 0.00 X X 0 0 0 TIM RAFALOVICH 1.00 0.00 X 0 0 0 MOSES URBANO 2.00 0.00 X 0 0 0 MARY E LYONS PHD 1.00 0.00 X 0 0 0 COLETTE CARSON ROYSTON 1.00 0.00 X 0 0 0 MARGARET JACKSON 1.00 0.00 X 0 0 0 MARY KEOUGH LYMAN 1.00 0.00 X 0 0 0 JEANNE JONES 1.00 0.00 X 0 0 0 LUIS A NUNEZ 1.00 0.00 X 0 0 0 ROBERT B HORSMAN 2.00 0.00 X 0 0 0 DAVID KLEINFELD 2.00 0.00 X 0 0 0 ALEX LUKIANOV 1.00 0.00 X 0 0 0 MARSHA A CHANDLER PHD 1.00 0.00 X 0 0 0 LYNDA KERR 1.00 0.00 X 0 0 0 TERESA FISCHLOWITZ 1.00 0.00 X 0 0 0 COURTNEY ANN COYLE ESQ 1.00 0.00 X 0 0 0 JENNIFER GREENFIELD 2.00 0.00 X 0 0 0 HARRY F HIXSON JR 1.00 0.00 X 0 0 0 ANN IRWIN 1.00 0.00 X 0 0 0 JOHN F IPPOLITO 1.00 0.00 X 0 0 0 DAVID BRENNER MD 1.00 0.00 X 0 0 0 LEE CLARK 1.00 0.00 X 0 0 0 OLIVIA FARRELL 1.00 0.00 X 0 0 0 KAREN S COHN 3.00 0.00 X X 0 0 0 HARRY COOPER 1.00 0.00 X 0 0 0 RAFFAELLA BELANICH 1.00 0.00 X 0 0 0 ELIZABETH AGUIAR 1.00 0.00 X 0 0 0 MICHAEL LOWRY 40.00 0.00 X 148189 0 5919 IAN CAMPBELL 40.00 0.00 X 432520 0 15071 KEITH FISHER 40.00 0.00 X 181984 0 7126 CHRISTINA LAZICH 40.00 0.00 X 118089 0 7126 NICOLAS REVELES 40.00 0.00 X 111968 0 12366 ANN SPIRA CAMPBELL 40.00 0.00 X 300430 0 11682 RISE WALTER 40.00 0.00 X 144521 0 15008 1437701 74298 9 false true false 0 388051 681359 8041806 131519 9111216 SHOP PRODUCTION/THEATER 711190 19226 19226 RENTAL SETS TO THEATERS 711190 35636 35636 INTL SEASON TICKET SALES 711190 5505220 5505220 HANDLING FEES, MISC 711190 61675 61675 5621757 426759 258330 168429 0 0 0 0 59228 388051 257246 -198018 -198018 0 230248 341961 -111713 -111713 MISCELLANEOUS 711190 14377 14377 14377 14864378 5894464 -111713 -29589 X 0 0 0 0 568090 203276 364814 0 6306239 3785263 1222851 1298125 373734 220431 50355 102948 502458 286517 125618 90323 537920 357148 93159 87613 0 18025 18025 23000 23000 0 0 0 2851635 2771206 79433 996 778863 559036 219827 139210 55991 64270 18949 162355 162355 0 726347 436882 201825 87640 383885 328852 44114 10919 0 43104 4677 29545 8882 0 0 242014 139552 105610 -3148 81412 81412 IN-KIND EXPENSES 76408 61408 15000 STUDENT TICKET VOUCHERS 446611 446611 Theatre facility fees 576996 576996 OTHER EXPENSES 1399536 1372010 27526 48402 48402 16286244 11654258 2693912 1938074 1726927 1543454 107680 125166 4706543 7155929 874887 1111054 0 0 0 92868 94222 347124 180498 4162106 2916866 1251136 1245240 5759819 2229209 5219279 5601250 0 0 370288 466398 20456551 19752420 326557 448815 2913776 3046639 792749 603807 4033082 4099261 X 1268841 1270059 9395210 8179293 5759418 6203807 16423469 15653159 20456551 19752420 X -1421866 669090 -17534 X false true X true false X 9569007 7965959 6935179 5453055 9111216 39034416 0 0 9569007 7965959 6935179 5453055 9111216 39034416 4856951 34177465 327122 280879 807985 488771 426759 2331516 0 20985 493058 4782 11560 14376 544761 41910693 31374581 0.81550 0.86980 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5759418 111702 591017 258330 6203807 6144391 37266 -142802 279437 5759418 7192650 42309 1383238 2473806 6144391 6934463 46899 211288 7192650 8541345 209789 -1374626 442045 6934463 1.00000 true false false 78025 78025 200000 200000 1499619 708283 791336 1792815 1475612 317203 591647 532971 58676 1245240 5601250 POOLED INCOME FUND LIABILITY 78967 DEFINED CONTRIB POST RETIREMENT 466398 DEFICIENCY IN CGA 58442 603807 X 15531709 669090 351941 92911 1113942 14417767 446611 446611 14864378 16302019 369475 92911 462386 15839633 446611 446611 16286244 Part XII, Line 4b Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S STUDENT TICKET VOUCHERS $446611 Part XII, Line 2d Part XII, Line 2d: Other expenses and losses per audited F/S RENTAL SETS & SET BUILDING EXPENSES $92911 Part XI, Line 4b Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S STUDENT TICKET VOUCHERS $446611 $0 Part XI, Line 2d Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 RENTAL SETS & SET BUILDING EXPENSES $92911 Part X 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, 2013 and 2012. 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, 2013, 2012, 2011 and 2010 are subject to examination by Internal Revenue Service and State taxing authorities, generally the three to four years after the returns were filed. Part V, Line 4 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. false OPENING NIGHT GALA 305900 275900 30000 12270 42557 20220 83273 NORDSTROM FASHION SHOW 89800 89800 16 2 51579 22351 29228 7039 91871 447279 388051 59228 12270 49596 20220 175160 257246 -198018 X true true X X X X X false false false false false false false false false false RISE WALTER 144521 15008 159529 MICHAEL LOWRY 148189 5919 154108 KEITH FISHER 181984 7126 189110 IAN CAMPBELL 432520 15071 447591 ANN SPIRA CAMPBELL 300430 11682 312112 Sch J, Part I, Line 1a 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. X HOSTED EVENT 1 6000 FMV X HOSTED EVENT/GIFT ITEMS 1 23202 FMV X AIR TRAVEL 1 46019 FMV X PARKING 1 53175 FMV false false false Form 990, Part XI, Line 9 Other Changes In Net Assets Or Fund Balances - Other Decreases FMV OF TICKETS EXCHANGED FOR IN-KIND GIFTS = -$17534 Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available San Diego Opera Association publishes its Bylaws and Board of Directors governing guidelines on its own website along with at least three years' worth of audited financials and Form 990's. Guidestar.org also publishes the Association's Form 990's. Form 990, Part VI, Line 15b 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. All such persons had their compensation reviewed during the fiscal year. Form 990, Part VI, Line 12c 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 11b 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, the Form 990 is then distributed electronically to each member of the Associations Executive Committee of the Board of Directors for their individual review and input. Should any revisions be necessary, the Form 990 then goes back to the Audit Committee for final review and approval before coming back to the Executive Committee. C. The final Audit Committee approved version is sent in advance to the Executive Committee for any further discussion. It is then put forth for approval by a quorum of the Executive Committee. D. Once the Executive Committee has reviewed it, a copy of the complete Form 990 is provided to all members of the governing body before it is filed. Form 990, Part VI, Line 8 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. Any notes that were kept by the Compensation Committee members were not transcribed into meeting minutes nor were they provided to the organization. Due to turnover of the Compensation Committee members, it is not likely that meeting minutes will be able to be prepared for the 2013 fiscal year. Decisions made by the Compensation Committee were communicated in writing to staff of the organization via email. For future fiscal years, all committees with authority to act on behalf of the governing body will prepare contemporaneous minutes. Form 990, Part VI, Line 6 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 2 Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et IAN CAMPBELL (WHO SERVES AS GENERAL DIRECTOR AND ARTISTIC DIRECTOR, CEO) AND ANN SPIRA CAMPBELL (WHO SERVES AS DEPUTY GENERAL DIRECTOR) HAVE A FAMILY RELATIONSHIP.