2012-05-11T14:48:58-07:00 2011-06-30 Leaf & Cole LLP 2810 Camino Del Rio South Suite 200 San Diego CA 921083820 990 2010-07-01 956044429 SAN DIEGO OPERA ASSOCIATION SAND 6192327636 1200 THIRD AVE 18TH FLOOR SAN DIEGO CA 92101 STACY KELLNER ROSENBERG 2012-05-11 JULIE A FIRL 6192947200 X 2010 2016-02-24 21:20:13Z IAN CAMPBELL 1200 THIRD AVE 18TH FLOOR SAN DIEGO CA 92101 13494653 false false X www.sdopera.com X 1953 CA 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. 43 43 378 142 -17240 -17240 7923978 6935179 5628678 5581949 280879 807985 493058 -92833 14326593 13232280 0 0 7462733 8369630 0 2085493 6775421 7196126 14238154 15565756 88439 -2333476 25242294 24827061 3900074 4564765 21342220 20262296 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 10434460 5581949 SAN DIEGO OPERA PRODUCES AND PRESENTS OPERAS AND OTHER VOCAL ARTS 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 EDUCATION PROGRAMS TO ADULTS AND SCHOOLS, WITH A SPECIAL EMPHASIS ON DISADVANTAGED CHILDREN. IN 2011, SAN DIEGO OPERA STAGED FOUR PRODUCTIONS AND SIXTEEN PERFORMANCES DURING THE FIVE MONTH SEASON. 10434460 true true false false false false false false false true true true false false true false 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 83 0 true 378 true true true false false false false false false true true false 0 false false false true false false false false false false false X 43 43 true false false 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 WILLIAM R STENSRUD 1.00 X 0 0 0 TIM RAFALOVICH 1.00 X 0 0 0 TERESA NORTON 1.00 X 0 0 0 TERESA FISCHLOWITZ PHD 1.00 X 0 0 0 STEPHEN C FERRUOLO PHD 1.00 X 0 0 0 STACY KELLNER ROSENBERG 1.00 X X 0 0 0 SHERYL WHITE 1.00 X 0 0 0 sheila potiker 1.00 X 0 0 0 SARA LEWIS 1.00 X X 0 0 0 RUSTI BARTELL WEISS 1.00 X 0 0 0 ROBERT BAUCHMAN 1.00 X 0 0 0 ROBERT B HORSMAN 1.00 X 0 0 0 RISE WALTER 40.00 X 149712 0 7457 RAFFAELLA BELANICH 1.00 X 0 0 0 OLIVIA FARRELL 1.00 X 0 0 0 MOSES URBANO 1.00 X 0 0 0 MICHELLE A LAGRANDEUR 40.00 X 113022 0 7457 MICHAEL LOWRY 40.00 X 0 0 0 MARY KEOUGH LYMAN 1.00 X 0 0 0 MARIA ROSA STANLEY 1.00 X 0 0 0 M FAYE WILSON 1.00 X X 0 0 0 LYNDA KERR 1.00 X 0 0 0 LUIS A NUNEZ 1.00 X 0 0 0 LORI WALTON 1.00 X 0 0 0 KEITH FISHER 40.00 X 184942 0 7457 KAREN SEDGWICK-TYLER 1.00 X 0 0 0 KAREN COHN 1.00 X X 0 0 0 JOHN SLEEPER 0.00 X X 194238 0 0 JEREMIAH B ROBINS 1.00 X 0 0 0 JENNIFER GREENFIELD 1.00 X 0 0 0 JEFFREY LIPINSKY 1.00 X 0 0 0 JEANNE JONES 1.00 X 0 0 0 IRIS LYNN STRAUSS 1.00 X 0 0 0 IAN CAMPBELL 40.00 X 670048 0 7456 HARRY F HIXSON JR 1.00 X X 0 0 0 HARRY COOPER 1.00 X 0 0 0 FRANCES R MARSHALL 1.00 X 0 0 0 ESTHER J BURNHAM 1.00 X 0 0 0 ELLEN SCRIPPS 1.00 X 0 0 0 DAVID KLEINFELD 1.00 X X 0 0 0 DANITZA VILLANUEVA 1.00 X 0 0 0 COURTNEY ANN COYLE ESQ 1.00 X 0 0 0 COLETTE CARSON ROYSTON 1.00 X 0 0 0 CLAIRE REISS 1.00 X 0 0 0 CHRISTINA LAZICH 40.00 X 117543 0 7457 CHERYL A FISHER ESQ 1.00 X 0 0 0 CAROLIN BOTZENHARDT 1.00 X 0 0 0 BAMBOS I CHARALAMBOUS 1.00 X 0 0 0 ANTHONY THORNLEY 1.00 X 0 0 0 ANN CAMPBELL 40.00 X 286231 0 29024 ALEX LUKIANOV 1.00 X 0 0 0 1715736 66308 10 false true false 0 477878 641245 5816056 95888 6935179 SHOP PRODUCTION/THEATER 711190 117961 117961 RENTAL SETS TO THEATERS 711190 44039 44039 INTL SEASON TICKET SALES 711190 5364152 5364152 HANDLING FEES, MISC 711190 55797 55797 5581949 807985 290263 517722 0 0 0 0 64290 477878 147030 -82740 -82740 0 98103 115343 -17240 -17240 MISCELLANEOUS 711190 7147 7147 7147 13232280 5879359 -17240 434982 0 0 0 0 871742 338752 532990 0 6185290 3422195 1541028 1222067 303792 199728 39857 64207 512389 253990 129637 128762 496417 299964 116727 79726 0 20019 19396 623 51500 51500 0 0 0 3058954 3008738 49412 804 765883 447652 318231 149262 49903 85788 13571 119008 417 118591 0 666723 418645 171466 76612 269430 232850 34918 1662 0 33965 2852 25563 5550 0 0 150433 102126 40219 8088 83942 83942 Theatre facility fees 530713 530713 STUDENT TICKET VOUCHERS 146490 146490 RENTAL SETS & SET BUILDING 109345 109345 OTHER EXPENSES 974359 969590 4769 inkind 66100 47000 19100 0 15565756 10434460 3045803 2085493 718163 2076272 3119108 76436 6367504 6774878 1052881 940291 0 0 0 88234 93370 369071 507833 4017556 2869686 1128751 1147870 5631304 7172045 6561441 5733807 0 0 205837 304259 25242294 24827061 350969 677672 3266314 3128728 282791 758365 3900074 4564765 X 1264677 1266774 12884893 12851131 7192650 6144391 21342220 20262296 25242294 24827061 X -2333476 1253552 X false true true X false false X 7622943 9690501 9569007 7965959 6935179 41783589 0 0 7622943 9690501 9569007 7965959 6935179 41783589 0 41783589 2234199 453815 327122 280879 807985 4104000 0 3561 2440 20985 493058 105250 625294 46512883 22654384 0.89830 0.89600 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7192650 42309 1383238 2473806 6144391 6934463 46899 211288 7192650 8541345 209789 -1374626 442045 6934463 true false false 78025 78025 200000 200000 1421112 605998 815114 1693711 1522424 171287 624708 541264 83444 1147870 5733807 POOLED INCOME FUND LIABILITY 104730 DEFINED CONTRIB POST RETIREMENT 304259 DEFICIENCY IN CGA 349376 758365 13232280 15565756 -2333476 1253552 1253552 -1079924 14676515 300028 1253552 1553580 13122935 109345 109345 13232280 15756439 300028 300028 15456411 109345 109345 15565756 Part XIII, Line 4b Part XIII, Line 4b: Other revenue amounts included on 990 but not included in F/S COST OF GOODS SOLD $109345 Part XII, Line 4b Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S COST OF GOODS SOLD $109345 Part XII, Line 2d Part XII, Line 2d: Other revenue amounts included in F/S but not included on form 990 Investment returns - Unrealized $1253552 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 ARE TO PROVIDE GENERAL SUPPORT. false OPENING NIGHT GALA 526128 477878 48250 60591 8000 55657 MEET THE STARS 9000 9000 11074 1939 1 7040 7040 4519 5250 542168 477878 64290 76184 13250 57596 147030 -82740 X true true X X X X true true false false false false false false false false RISE WALTER 149712 7457 157169 155411 KEITH FISHER 184442 500 7457 192399 191777 JOHN SLEEPER 186455 2812 4971 194238 193089 IAN CAMPBELL 474904 195144 7456 677504 695756 ANN CAMPBELL 275280 10951 21567 7457 315255 352645 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. catering 1 1560 face value FRAMING 1 2600 face value travel-cruise 1 16500 face value travel- airline 1 47000 face value wine 2 28228 market value false true true Part I, Line 32, Hire and Use of Third Parties A THIRD PARTY NONPROFIT ORGANIZATION "CARS" WAS HIRED TO PROCESS DONATIONS OF VEHICLE. CARS is a service oriented car donation management program based in San Diego, California. http://www.donatingiseasy.org/ SCH. J, PG. 2, PART II, IAN CAMPBELL Wages shown in box 5 on the 2008 W-2 for Ian Campbell includes $213,000 of taxable compensation which represents an obligation to a taxable retirement plan which BECAME Fully paid in 2010. Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available San Diego Opera Association REPORTS ON their 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 by 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 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) AND ANN CAMPBELL (WHO SERVES AS DIRECTOR OF STRATEGIC PLANNING) ARE HUSBAND AND WIFE.