2013-05-14T08:46:22-07:00 2012-06-30 Leaf & Cole LLP 2810 Camino Del Rio South Suite 200 San Diego CA 921083820 990 2011-07-01 956044429 SAN DIEGO OPERA ASSOCIATION SAND 6192327636 1200 THIRD AVE 18TH FLOOR SAN DIEGO CA 92101 STACY KELLNER ROSENBERG 2013-05-14 true JULIE A FIRL 6192947200 X 2011 2016-02-24 21:20:13Z IAN CAMPBELL 1200 THIRD AVE 18TH FLOOR SAN DIEGO CA 92101 12642935 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. 47 47 406 261 -5684 -5684 6935179 5453055 5581949 6311713 807985 488771 -92833 -175875 13232280 12077664 0 0 8369630 7278922 0 1863281 7196126 8038383 15565756 15317305 -2333476 -3239641 24827061 20456551 4564765 4033082 20262296 16423469 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 10867407 6311713 In 2012, San Diego Opera produced four productions and sixteen performances throughout the four-month season (January - April) along with a special concert event in San Diego's 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. 10867407 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 73 0 true 406 true false false false false false false false false true true false 0 false false false false false false false false false false false X 47 47 true false true false true true false true true false false false true true true true true true true true false false CA X MICHAEL LOWRY 6192327636 1200 THIRD AVE 18TH FLOOR SAN DIEGO CA 921014112 X JOE WATKINS 1.00 X 0 0 0 HARRY B SUH 1.00 X 0 0 0 ANNE OTTERSON 1.00 X 0 0 0 JAMES A MERRITT MD 1.00 X 0 0 0 TONY THORNLEY 1.00 X 0 0 0 TOM MELODY 1.00 X 0 0 0 M FAYE WILSON 1.00 X 0 0 0 CLAIRE REISS 1.00 X 0 0 0 CHERYL A FISHER ESQ 1.00 X 0 0 0 IRIS LYNN STRAUSS 1.00 X 0 0 0 ELLEN SCRIPPS 1.00 X 0 0 0 LORI WALTON 1.00 X 0 0 0 DANITZA VILLANUEVA 1.00 X 0 0 0 TERESA NORTON 1.00 X 0 0 0 JEREMIAH B ROBINS 1.00 X 0 0 0 SHERYL WHITE 1.00 X 0 0 0 JEFFREY LIPINSKY 1.00 X 0 0 0 KAREN SEDGWICK-TYLER 1.00 X X 0 0 0 FRANCES R MARSHALL 1.00 X X 0 0 0 SARAH B MARSH-REBELO 1.00 X 0 0 0 STACY KELLNER ROSENBERG 1.00 X X 0 0 0 TIM RAFALOVICH 1.00 X 0 0 0 MOSES URBANO 1.00 X 0 0 0 MARY E LYONS PHD 1.00 X 0 0 0 COLETTE CARSON ROYSTON 1.00 X 0 0 0 MARGARET JACKSON 1.00 X 0 0 0 MARY KEOUGH LYMAN 1.00 X 0 0 0 JEANNE JONES 1.00 X 0 0 0 LUIS A NUNEZ 1.00 X 0 0 0 ROBERT B HORSMAN 1.00 X 0 0 0 DAVID KLEINFELD 1.00 X 0 0 0 ALEX LUKIANOV 1.00 X 0 0 0 BAMBOS I CHARALAMBOUS 1.00 X 0 0 0 LYNDA KERR 1.00 X 0 0 0 TERESA FISCHLOWITZ 1.00 X 0 0 0 COURTNEY ANN COYLE ESQ 1.00 X 0 0 0 JENNIFER GREENFIELD 1.00 X 0 0 0 HARRY F HIXSON JR 1.00 X 0 0 0 ANN IRWIN 1.00 X 0 0 0 JOHN F IPPOLITO 1.00 X 0 0 0 ESTHER J BURNHAM 1.00 X 0 0 0 LEE CLARK 1.00 X 0 0 0 OLIVIA FARRELL 1.00 X 0 0 0 MARSHA A CHANDLER PHD 1.00 X 0 0 0 KAREN COHN 1.00 X X 0 0 0 HARRY COOPER 1.00 X 0 0 0 RAFFAELLA BELANICH 1.00 X 0 0 0 ELIZABETH AGUIAR 1.00 X 0 0 0 IAN CAMPBELL 40.00 X 488875 0 19146 MICHAEL LOWRY 40.00 X 80574 0 4195 CHRISTINA LAZICH 40.00 X 121969 0 8391 NICOLAS REVELES 40.00 X 116547 0 8382 RISE WALTER 40.00 X 143082 0 8382 ANN CAMPBELL 40.00 X 273954 0 8391 KEITH FISHER 40.00 X 181921 0 8391 ELIZABETH WOOD 0.00 X 105176 0 3493 JOHN SLEEPER 0.00 X 125396 0 6253 1637494 75024 13 true true false 0 428550 601708 4422797 152338 5453055 SHOP PRODUCTION/THEATER 711190 505992 505992 RENTAL SETS TO THEATERS 711190 164176 164176 INTL SEASON TICKET SALES 711190 5609143 5609143 HANDLING FEES, MISC 711190 32402 32402 6311713 488771 279437 209334 0 0 0 0 84661 428550 278140 -193479 -193479 0 281447 287131 -5684 -5684 MISCELLANEOUS 711190 23288 23288 23288 12077664 6614438 -5684 15855 0 0 0 0 690677 258744 431933 0 5313470 2914388 1147805 1251277 338686 194785 45603 98298 497126 294566 110907 91653 438963 265150 93043 80770 0 8835 8835 26000 26000 0 0 0 2996668 2930553 65786 329 814451 617241 197210 143008 55766 54889 32353 160663 160663 0 711507 448326 181390 81791 378731 320030 51252 7449 0 25596 7447 14249 3900 0 0 178032 98532 83249 -3749 77278 77278 STUDENT TICKET VOUCHERS 269730 269730 RENTAL SETS & SET BUILDING 501502 501502 Theatre facility fees 551380 551380 OTHER EXPENSES 1107602 1073867 33735 87400 65400 22000 15317305 10867407 2586617 1863281 2076272 1726927 76436 107680 6734888 4706543 980281 874887 0 0 0 93370 92868 507833 347124 4224347 2973211 1147870 1251136 7172045 5759819 5733807 5219279 0 0 304259 370288 24827061 20456551 677672 326557 3128728 2913776 758365 792749 4564765 4033082 X 1266774 1268841 12851131 9395210 6144391 5759418 20262296 16423469 24827061 20456551 X -3239641 -599186 X false true true X false false X 9690501 9569007 7965959 6935179 5453055 39613701 0 0 9690501 9569007 7965959 6935179 5453055 39613701 2644339 36969362 453815 327122 280879 807985 488771 2358572 0 2440 20985 493058 4782 11560 532825 42505098 32984042 0.86980 0.89830 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6144391 37266 -142802 279437 5759418 7192650 42309 1383238 2473806 6144391 6934463 46899 211288 7192650 1.00000 true false false 78025 78025 200000 200000 1421112 655429 765683 1857836 1576085 281751 667374 541697 125677 1251136 5219279 POOLED INCOME FUND LIABILITY 102784 DEFINED CONTRIB POST RETIREMENT 370288 DEFICIENCY IN CGA 319677 792749 12077664 15317305 -3239641 -599186 -599186 -3838827 10984114 276868 276868 10707246 1370418 1370418 12077664 14822941 276868 276868 14546073 771232 771232 15317305 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, 2012 and 2011. 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, 2012, 2011, 2010 and 2009 are subject to examination by Internal Revenue Service and State taxing authorities, generally the three to four years after the returns were filed. Part XIII, Line 4b Part XIII, Line 4b: Other revenue amounts included on 990 but not included in F/S STUDENT TICKET VOUCHERS $269730 RENTAL SETS & SET BUILDING EXPENSES $501502 Part XII, Line 4b Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S NET UNREALIZED LOSS ON INVESTMENTS $599186 STUDENT TICKET VOUCHERS $269730 RENTAL SETS & SET BUILDING EXPENSES $501502 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 452640 422840 29800 60118 12000 75546 FUNDRAISING CONCERT 39691 39691 77420 25073 3 20880 5710 15170 19377 8606 513211 428550 84661 156915 12000 109225 278140 -193479 X true true X X X X true false false false false false false false false false RISE WALTER 143082 8382 151464 KEITH FISHER 181921 8391 190312 JOHN SLEEPER 125396 6253 131649 IAN CAMPBELL 488875 19146 508021 ELIZABETH WOOD 105176 3493 108669 ANN CAMPBELL 273954 8391 282345 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 20832 FMV false false false Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available San Diego Opera Association REPORTS ON its auditED FINANCIAL STATEMENTS at the annual members meeting AND MAKES THE REPORTS AVAILABLE UPON REQUEST. The prior three years of Form 990's are made available upon request. They are also available on line at www.guidestar.org.GOVERNING DOCUMENTS ARE AVAILABLE ON REQUEST. 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. Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts The Board has a Board governance policy which is reviewed, acted upon and revised as necessary. Board members are prohibited from serving on the board of competing organizations. Whenever there is a potential conflict of interest the matter is reviewed by the executive committee, if needed. Form 990, Part VI, Line 11 Form 990, Part VI, Line 11: 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 Director OF FINANCE 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 and presented by the Vice President of Finance for any further discussion. It is then put forth for approval by a quorum of the Executive Committee. D. Once formal Executive Committee approval of the Form 990 is achieved, the Vice President of Finance then instructs the Director of Finance to file the Form 990 with the IRS. Form 990, Part VI, Line 6 Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder DONATIONS OF $50 OR MORE QUALIFIES A DONOR FOR MEMBERSHIP WITH THE ORGANIZATION. Form 990, Part VI, Line 4 Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents The Board of Directors approved changing the definition of a quorum from 75 members to 10 members. Advance notice of meetings is still required. The Board of Directors also approved an increase to the maximum number of allowable directors from 48 to 100. 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 CAMPBELL (WHO SERVES AS EXECUTIVE DIRECTOR - DEVELOPMENT AND MARKETING) HAVE A FAMILY RELATIONSHIP.