OPERA GUILD OF ROCHESTER INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- OPERA GUILD OF ROCHESTER INC (EIN 35-2240395)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2012-10-10
- IRS object ID
- 201242849349301104
- Schema version
- 2011v1.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-10-10T13:21:24-07:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RAYMOND F WAGER CPA PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1020 LEHIGH STATION ROAD | AddressLine1 |
| City | HENRIETTA | City |
| State | NY | State |
| ZIP Code | 14467 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 352240395 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MERCURY OPERA OF ROCHESTER INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | MERC | NameControl |
| Phone | 5854736567 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 88 CHURCH HILL RD | AddressLine1 |
| City | HENRIETTA | City |
| State | NY | State |
| ZIP Code | 14467 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | AGNETA BORGSTEDT | Name |
| Title | PRESIDENT | Title |
| Phone | 5854736567 | Phone |
| Date Signed | 2012-10-09 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | RAYMOND F WAGER | Name |
| Phone | 5853215643 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | KRISTEN KESSLER | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1600 N CLINTON AVE | AddressLine1 |
| City | ROCHESTER | City |
| State | NY | State |
| ZIP Code | 14621 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 79095 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | N/A | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2004 | YearFormation |
| State Legal Domicile | NY | StateLegalDomicile |
| Activity Or Mission Description | To give public and private performances of opera and other vocal contributions, to encourage development of composers and performers of opera and promote awareness and interest in opera in the Greater Rochester, NY area for the general public. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 26 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 23 | NbrIndependentVotingMembers |
| Total Nbr Employees | 0 | TotalNbrEmployees |
| Total Nbr Volunteers | 40 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 159101 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 5400 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 153120 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 73695 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 30678 | InvestmentIncomePriorYear |
| Investment Income Current Year | 0 | InvestmentIncomeCurrentYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 342899 | TotalRevenuePriorYear |
| Total Revenue Current Year | 79095 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 43702 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 0 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 304895 | OtherExpensePriorYear |
| Other Expenses Current Year | 65404 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 348597 | TotalExpensesPriorYear |
| Total Expenses Current Year | 65404 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -5698 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 13691 | RevenuesLessExpensesCY |
| Total Assets BOY | 112517 | TotalAssetsBOY |
| Total Assets EOY | 126208 | TotalAssetsEOY |
| Total Liabilities EOY | 0 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 112517 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 126208 | NetAssetsOrFundBalancesEOY |
| Mission Description | To give public and private | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 53511 | Expense |
| Revenue | 73695 | Revenue |
| Description | MERCURY OPERA GUILD PRESENTED FEATURES, TRIPS, AND OTHER ACTIVITIES TO SUPPORT THE MISSION OF MERCURY OPERA | Description |
| Total Program Service Expense | 53511 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | true | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | false | ReportOtherLiabilities |
| Report Fin48 Footnote | false | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | false | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | false | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | false | ScheduleORequired |
| Number Forms Transmitted With1096 | 0 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 0 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 26 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 23 | NumberIndependentVotingMembers |
| Family Or Business Relationship | true | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | KRISTEN KESSLER | NamePerson |
| Telephone Number | 5854736567 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1600 N CLINTON AVE | AddressLine1 |
| City | ROCHESTER | City |
| State | NY | State |
| ZIP Code | 14621 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | X | NoListedPersonsCompensated |
Form990 Part VII Section A Form990PartVIISectionA (4 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|
| THOMAS SMITH | |||||
| President | 20.00 | X | 0 | 0 | 0 |
| JUDITH RICKER | |||||
| Vice President | 10.00 | X | 0 | 0 | 0 |
| ARTHUR AXELROD | |||||
| Treasurer | 20.00 | X | 0 | 0 | 0 |
| ANNE WELLS | |||||
| Secretary | 20.00 | X | 0 | 0 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | false | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
| All Other Contributions | 5400 | AllOtherContributions |
| Total Contributions | 5400 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | PROGRAM SERVICE | Description |
| Business Code | 711100 | BusinessCode |
| Total Revenue Column | 73695 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 73695 | TotalProgramServiceRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 79095 | TotalRevenueColumn |
| Related Or Exempt Function Income | 73695 | RelatedOrExemptFunctionIncome |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 708 | Total |
| Program Services | 708 | ProgramServices |
| Management And General | 0 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Other Expenses OtherExpenses (2 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| CHANGE IN VALUE OF ENDOWMENT | 1133 | 1133 | 0 | 0 |
| MISC. | 60 | 60 | 0 | 0 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 63503 | Total |
| Program Services | 51610 | ProgramServices |
| Management And General | 11893 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 65404 | Total |
| Program Services | 53511 | ProgramServices |
| Management And General | 11893 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15050 | BOY |
| EOY | 31490 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4341 | BOY |
| EOY | 4212 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 91639 | BOY |
| EOY | 90506 | EOY |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1487 | BOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 112517 | BOY |
| EOY | 126208 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20878 | BOY |
| EOY | 35702 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 91639 | BOY |
| EOY | 90506 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 112517 | BOY |
| EOY | 126208 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 112517 | BOY |
| EOY | 126208 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 13691 | ReconcilationRevenueExpenses |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
| Public Support Total170 | 0 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Pertcentage170 | 0 | PublicSupportPertcentage170 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 192743 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 230575 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 192895 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 172010 | CurrentTaxYearMinus1Year |
| Current Tax Year | 5400 | CurrentTaxYear |
| Total | 793623 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 307114 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 184708 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 181348 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 193969 | CurrentTaxYearMinus1Year |
| Current Tax Year | 73695 | CurrentTaxYear |
| Total | 940834 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 499857 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 415283 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 374243 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 365979 | CurrentTaxYearMinus1Year |
| Current Tax Year | 79095 | CurrentTaxYear |
| Total | 1734457 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 1734457 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 14 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | -6596 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 28 | CurrentTaxYearMinus2Years |
| Total | -6554 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 14 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | -6596 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 28 | CurrentTaxYearMinus2Years |
| Total | -6554 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1727903 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0 | PublicSupportPercentage509 |
| Investment Income Percentage | 0 | InvestmentIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue | 79095 | TotalRevenue |
| Total Expenses | 65404 | TotalExpenses |
| Excess Or Deficit For Year | 13691 | ExcessOrDeficitForYear |
| Excess Or Deficit Per FS | 13691 | ExcessOrDeficitPerFS |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Pt VI, Line 2 | Executive Director is also on the board of directors |
| Pt VI, Line 11a | Tax return is reconciled to annual audit and differences investigated |
| Pt VI, Line 12c | Business relationships are subject to board vote and disclosures |
| Pt VI, Line 15 | Proposals are sumitted and evaluated by the Board |
| Form 990, Part IX, Line 24f | BANK FEES 918. 918. POSTAGE 1132. 1132. GUILD TRIPS 10644. 10644. FUNDRAISING EVENT 2600. 2600. MISCELLANEOUS 265. 265. ADVERTISING/MARKETING 2125. 2125. TELEPHONE 119. 119. WEBSITE 442. 442. PERFORMANCE SPACE RENTAL 425. 425. MEMBERSHIP FEES 100. 100. PERFORMANCE EXPENSE 600. 600. RENT/UTILITIES 1289. 1289. INSURANCE 236. 236. MILEAGE & REIMBURSEMENT 2243. 2243. TRAVEL 24906. 24906. COPYING/PRINTING 1646. 1646. PAYROLL 1968. 1968. OFFICE SUPPLIES 88. 88. OTHER EXPENSES 11757. 5879. 5878. |
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