SAN DIEGO OPERA ASSOCIATION: Form 990, tax year 2009

View the entire original 990 at ProPublica ↗

Organization: SAN DIEGO OPERA ASSOCIATION (EIN 95-6044429)
Tax period: 2009-07-01 to 2010-06-30
Filed: 2011-08-04
IRS object ID: 201112169349301221
Schema version: 2009v1.7
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule G
Schedule J
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-08-04T18:42:44-05:00	Timestamp
Tax Period End Date	2010-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LEVITZACKS	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	701 B STREET SUITE 1300	AddressLine1
City	SAN DIEGO	City
State	CA	State
ZIP Code	92101	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2009-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	956044429	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	SAN DIEGO OPERA ASSOCIATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	SAND	NameControl
Phone	6192327636	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1200 THIRD AVE 18TH FLOOR	AddressLine1
City	SAN DIEGO	City
State	CA	State
ZIP Code	921014112	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	MICHAEL LOWRY	Name
Title	FINANCE DIR	Title
Phone	6192327636	Phone
Date Signed	2011-08-04	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	THERESA M DROUILLARD	Name
Phone	6192381077	Phone

Field	Value	IRS element (for citing)
Tax Year	2009	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	IAN CAMPBELL	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	1200 THIRD AVE 18TH FLOOR	AddressLine1
City	SAN DIEGO	City
State	CA	State
ZIP Code	92101	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	15371513	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	WWW.SDOPERA.COM	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1953	YearFormation
State Legal Domicile	CA	StateLegalDomicile
Activity Or Mission Description	TO PRODUCE AND PRESENT OPERA AND OTHER VOCAL ARTS TO SAN DIEGO AND OTHER COMMUNITIES.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	42	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	42	NbrIndependentVotingMembers
Total Nbr Employees	390	TotalNbrEmployees
Total Nbr Volunteers	203	TotalNbrVolunteers
Total Gross UBI	26110	TotalGrossUBI
Net Unrelated Business Txbl Income	-16002	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	9569007	ContributionsGrantsPriorYear
Contributions Grants Current Year	7923978	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	7675418	ProgramServiceRevenuePriorYear
Program Service Revenue CY	5628678	ProgramServiceRevenueCY
Investment Income Prior Year	327122	InvestmentIncomePriorYear
Investment Income Current Year	280879	InvestmentIncomeCurrentYear
Other Revenue Prior Year	-59541	OtherRevenuePriorYear
Other Revenue Current Year	493058	OtherRevenueCurrentYear
Total Revenue Prior Year	17512006	TotalRevenuePriorYear
Total Revenue Current Year	14326593	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	12635408	SalariesEtcPriorYear
Salaries Etc Current Year	7462733	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	1757281	TotalFundrsngExpCurrentYear
Other Expense Prior Year	4848756	OtherExpensePriorYear
Other Expenses Current Year	6775421	OtherExpensesCurrentYear
Total Expenses Prior Year	17484164	TotalExpensesPriorYear
Total Expenses Current Year	14238154	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	27842	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	88439	RevenuesLessExpensesCY
Total Assets BOY	25750954	TotalAssetsBOY
Total Assets EOY	25242294	TotalAssetsEOY
Total Liabilities BOY	3761116	TotalLiabilitiesBOY
Total Liabilities EOY	3900074	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	21989838	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	21342220	NetAssetsOrFundBalancesEOY
Mission Description	THE ORGANIZATION'S PRIMARY ACTIVITY IS TO PRODUCE AND PRESENT OPERA AND OTHER VOCAL ARTS TO SAN DIEGO AND OTHER COMMUNITIES. ITS OPERATION OF EDUCATIONAL PROGRAMS AND FACILITIES FOR CREATING SETS AND COSTUMES FOR THE THEATRE ARTS FURTHER ENRICH COMMUNITY LIFE BY PROMOTING INTEREST IN MUSIC, DRAMA AND ALLIED ARTS.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	10060847	Expense
Revenue	6170060	Revenue
Description	San Diego Opera produces and presents opera 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 opera education programs to adults and schools, with a special emphasis on disadvantaged children.	Description
Total Program Service Expense	10060847	TotalProgramServiceExpense
Described In501 C3	1	DescribedIn501C3
Schedule B Required	1	ScheduleBRequired
Political Activities	0	PoliticalActivities
Lobbying Activities	0	LobbyingActivities
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	1	TermOrPermanentEndowments
Balance Sheet Amounts Reported	1	BalanceSheetAmountsReported
Independent Audit Financial Stmt	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	0	School
Foreign Office	0	ForeignOffice
Foreign Activities	0	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	1	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	0	GrantsToOrganizations
Grants To Individuals	0	GrantsToIndividuals
Schedule J Required	1	ScheduleJRequired
Tax Exempt Bonds	0	TaxExemptBonds
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	1	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	0	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	0	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	128	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	390	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	1	UnrelatedBusinessIncome
Form990-T Filed	1	Form990-TFiled
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Quid Pro Quo Contributions	1	QuidProQuoContributions
Quid Pro Quo Disclosure	1	QuidProQuoDisclosure
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Funds To Pay Premiums	0	FundsToPayPremiums
Premiums Paid	0	PremiumsPaid
Form8899 Filed	0	Form8899Filed
Form1098 C Filed	0	Form1098CFiled
Nbr Voting Governing Body Members	42	NbrVotingGoverningBodyMembers
Number Independent Voting Members	42	NumberIndependentVotingMembers
Family Or Business Relationship	1	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	1	MembersOrStockholders
Election Of Board Members	1	ElectionOfBoardMembers
Decisions Subject To Approval	0	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	1	RegularMonitoringEnforcement
Whistleblower Policy	1	WhistleblowerPolicy
Document Retention Policy	1	DocumentRetentionPolicy
Compensation Process CEO	1	CompensationProcessCEO
Compensation Process Other	1	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
States Where Copy Of Return Is Filed	CA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	MICHAEL LOWRY	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	6192327636	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1200 THIRD AVENUE 18TH FLOOR	AddressLine1
City	SAN DIEGO	City
State	CA	State
ZIP Code	921014112	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (52 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Key EmployeeKeyEmployee	Highest Compensated EmployeeHighestCompensatedEmployee
ROBERT W BAUCHMAN
DIRECTOR	5.00	X	0	0	0
RAFFAELLA BELANICH
DIRECTOR	5.00	X	0	0	0
CAROLIN BOTZENHARDT
DIRECTOR	5.00	X	0	0	0
BAMBOS I CHARALAMBOUS
DIRECTOR	5.00	X	0	0	0
HARRY COOPER
DIRECTOR	5.00	X	0	0	0
COURTNEY ANN COYLE ESQ
DIRECTOR	5.00	X	0	0	0
STEPHEN FERRUOLO
DIRECTOR	5.00	X	0	0	0
TERESA FISCHLOWITZ
DIRECTOR	5.00	X	0	0	0
CHERYL A FISHER ESQ
DIRECTOR	5.00	X	0	0	0
JEANNE JONES
DIRECTOR	5.00	X	0	0	0
LYNDA KERR
DIRECTOR	5.00	X	0	0	0
JEFFREY LIPINSKY
DIRECTOR	5.00	X	0	0	0
ALEX LUKIANOV
DIRECTOR	5.00	X	0	0	0
FRANCES R MARSHALL
DIRECTOR	5.00	X	0	0	0
TERESA NORTON
DIRECTOR	5.00	X	0	0	0
LUIS A NUNEZ
DIRECTOR	5.00	X	0	0	0
SHEILA POTIKER
DIRECTOR	5.00	X	0	0	0
TIM RAFALOVICH
DIRECTOR	5.00	X	0	0	0
JEREMIAH B ROBINS
DIRECTOR	5.00	X	0	0	0
COLETTE CARSON ROYSTON
DIRECTOR	5.00	X	0	0	0
ELLEN SCRIPPS
DIRECTOR	5.00	X	0	0	0
KAREN SEDGWICK-TYLER
DIRECTOR	5.00	X	0	0	0
MARIA ROSA STANLEY
DIRECTOR	5.00	X	0	0	0
ANTHONY S THORNLEY
DIRECTOR	5.00	X	0	0	0
MOSES URBANO
DIRECTOR	5.00	X	0	0	0
DANITZA VILLANUEVA
DIRECTOR	5.00	X	0	0	0
RUSTI BARTELL WEISS
DIRECTOR	5.00	X	0	0	0
SHERYL WHITE
DIRECTOR	5.00	X	0	0	0
DAVID E KLEINFELD
PRESIDENT	15.00		0	0	0	X
KAREN S COHN
PRESIDENT - ELECT	5.00		0	0	0	X
M FAYE WILSON
EXECUTIVE VP	15.00		0	0	0	X
SARA LEWIS
VP FINANCE	15.00		0	0	0	X
HARRY F HIXSON JR
SECRETARY	5.00		0	0	0	X
IAN CAMPBELL
GENERAL DIRECTOR	35.00		339534	0	8344	X
ian CAMPBELL
ARTISTIC DIRECTOR	40.00		339534	0	8344	X
JOHN SLEEPER
DIRECTOR, FINANCE	40.00		167779	0	25310	X
ESTHER J BURNHAM
VICE PRESIDENT	5.00		0	0	0	X
OLIVIA FARRELL
VICE PRESIDENT	5.00		0	0	0	X
JENNIFER GREENFIELD
VICE PRESIDENT	5.00		0	0	0	X
ROBERT B HORSMAN
VICE PRESIDENT	5.00		0	0	0	X
CLAIRE REISS
VICE PRESIDENT	5.00		0	0	0	X
STACY KELLNER ROSENBERG
VICE PRESIDENT	5.00		0	0	0	X
WILLIAM R STENSRUD
VICE PRESIDENT	5.00		0	0	0	X
IRIS LYNN STRAUSS
VICE PRESIDENT	15.00		0	0	0	X
PEG URVEK
VICE PRESIDENT	5.00		0	0	0	X
ANN CAMPBELL
DIRECTOR, STRATEGIC PLANNING	75.00		265444	0	87201		X
KEITH FISHER
DIRECTOR, ADMINISTRATION	60.00		176822	0	14955		X
RISE WALTER
DIRECTOR, AUDIENCE DEVELOPMENT	40.00		143431	0	11980			X
NICOLAS REVELES
DIRECTOR, EDUCATION	40.00		113812	0	7014			X
MICHELLE LAGRANDEUR
DIRECTOR, SPECIAL PROJECTS	40.00		112632	0	8194			X
CHRISTINA LAZICH
SR. DIRECTOR DEVELOPMENT	40.00		110037	0	6514			X
JAMES FORBES
DIRECTOR, INDIVIDUALS	40.00		103300	0	12014			X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	1872325	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	189870	TotalOtherCompensation
Number Individuals GT100 K	10	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	1	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

Field	Value	IRS element (for citing)
Name Person	EDOARDO MUELLER	NamePerson

Address Of Contractor AddressOfContractor

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1200 THIRD AVENUE 18TH FLOOR	AddressLine1
City	SAN DIEGO	City
State	CA	State
ZIP Code	92101	ZIPCode

Field	Value	IRS element (for citing)
Description Of Services	MUSIC CONDUCTOR	DescriptionOfServices
Compensation	139530	Compensation

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	1	NumberOfContractorsGT100K
Fundraising Events	254319	FundraisingEvents
Government Grants	925706	GovernmentGrants
All Other Contributions	6743953	AllOtherContributions
Noncash Contributions	468916	NoncashContributions
Total Contributions	7923978	TotalContributions

Program Service Revenue ProgramServiceRevenue (4 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
INTL SEASON TICKET SAL	711190	5334005	5334005
RENTAL SETS TO THEATER	711190	204857	204857
HANDLING FEES, MISC	711190	70521	70521
EDUCATION PROGRAMS	711190	19295	19295

Field	Value	IRS element (for citing)
Total Program Service Revenue	5628678	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	283171	TotalRevenueColumn
Exclusion	$283,171	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	317765	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	320057	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	-2292	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	-2292	TotalRevenueColumn
Exclusion	-$2,292	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	105766	GrossIncomeFundraisingEvents
Cntrbtns Rprtd Fundraising Events	254319	CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses	180200	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	-74434	TotalRevenueColumn
Exclusion	-$74,434	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	600740	GrossSalesOfInventory
Cost Of Goods Sold	544663	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	56077	TotalRevenueColumn
Related Or Exempt Function Income	29967	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	26110	UnrelatedBusinessRevenue

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	DONATED GOODS AND SERV	Description
Business Code	711190	BusinessCode
Total Revenue Column	511415	TotalRevenueColumn
Related Or Exempt Function Income	511415	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	511415	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	14326593	TotalRevenueColumn
Related Or Exempt Function Income	6170060	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	26110	UnrelatedBusinessRevenue
Exclusion	$206,445	ExclusionAmount

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	6317872	Total
Program Services	3719188	ProgramServices
Management And General	1407527	ManagementAndGeneral
Fundraising	1191157	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	143643	Total
Program Services	52010	ProgramServices
Management And General	48193	ManagementAndGeneral
Fundraising	43440	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	482650	Total
Program Services	191718	ProgramServices
Management And General	181026	ManagementAndGeneral
Fundraising	109906	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	518568	Total
Program Services	390035	ProgramServices
Management And General	75202	ManagementAndGeneral
Fundraising	53331	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	51730	Total
Management And General	51730	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	2916343	Total
Program Services	2871418	ProgramServices
Management And General	42425	ManagementAndGeneral
Fundraising	2500	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	1097218	Total
Program Services	885245	ProgramServices
Fundraising	211973	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	171199	Total
Program Services	42066	ProgramServices
Management And General	69855	ManagementAndGeneral
Fundraising	59278	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	66582	Total
Management And General	66582	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	626002	Total
Program Services	303001	ProgramServices
Management And General	247237	ManagementAndGeneral
Fundraising	75764	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	236821	Total
Program Services	183990	ProgramServices
Management And General	42899	ManagementAndGeneral
Fundraising	9932	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	27130	Total
Management And General	27130	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	178747	Total
Program Services	100926	ProgramServices
Management And General	77821	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	82399	Total
Management And General	82399	ManagementAndGeneral

Other Expenses OtherExpenses (2 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
SETS & COSTUMES	698641	698641
THEATER RENTAL	622609	622609

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	14238154	Total
Program Services	10060847	ProgramServices
Management And General	2420026	ManagementAndGeneral
Fundraising	1757281	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	526783	BOY
EOY	718163	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	7781637	BOY
EOY	5159113	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	801074	BOY
EOY	6367504	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	1429509	BOY
EOY	1052881	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
EOY	88234	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	587137	BOY
EOY	369071	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	3950517	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	2821763	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	1244869	BOY
EOY	1128754	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	7409687	BOY
EOY	4037579	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	5970258	BOY
EOY	6320995	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	25750954	BOY
EOY	25242294	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	390018	BOY
EOY	350969	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	3371098	BOY
EOY	3266314	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	282791	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	3761116	BOY
EOY	3900074	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1231107	BOY
EOY	1264677	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	13085390	BOY
EOY	12884893	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	7673341	BOY
EOY	7192650	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	21989838	BOY
EOY	21342220	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	25750954	BOY
EOY	25242294	EOY

Field	Value	IRS element (for citing)
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited
Audit Committee	1	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	5685502	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	7622943	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	9690501	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	9569007	CurrentTaxYearMinus1Year
Current Tax Year	7965969	CurrentTaxYear
Total	40533922	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	5685502	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	7622943	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	9690501	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	9569007	CurrentTaxYearMinus1Year
Current Tax Year	7965969	CurrentTaxYear
Total	40533922	Total

Field	Value	IRS element (for citing)
Public Support Total170	40533922	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1339511	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	2234199	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	453815	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	327122	CurrentTaxYearMinus1Year
Current Tax Year	280879	CurrentTaxYear
Total	4635526	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	41535	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	3561	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	2440	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	20985	CurrentTaxYearMinus1Year
Total	68521	Total

Field	Value	IRS element (for citing)
Total Support	45237969	TotalSupport
Gross Receipts From Admissions Etc	35814993	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.89600	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.87680	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	5099012	BeginningOfYearBalance
Contributions	36929	Contributions
Investment Earnings Or Losses	423564	InvestmentEarningsOrLosses
End Of Year Balance	5559505	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	9864578	BeginningOfYearBalance
Contributions	209789	Contributions
Investment Earnings Or Losses	-1374626	InvestmentEarningsOrLosses
Other Expenditures	442045	OtherExpenditures
End Of Year Balance	8257696	EndOfYearBalance

Field	Value	IRS element (for citing)
Permanent Endowment EOY Balance	0.93000	PermanentEndowmentEOYBalance
Term Endowment EOY Balance	0.07000	TermEndowmentEOYBalance
Endowments Held By Unrelated Orgs	1	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	0	EndowmentsHeldByRelatedOrgs

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	78025	OtherCostOrOtherBasis
Book Value	78025	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1317625	OtherCostOrOtherBasis
Depreciation	461657	Depreciation
Book Value	855968	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	294898	OtherCostOrOtherBasis
Depreciation	286322	Depreciation
Book Value	8576	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1967497	OtherCostOrOtherBasis
Depreciation	1804561	Depreciation
Book Value	162936	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	292472	OtherCostOrOtherBasis
Depreciation	269223	Depreciation
Book Value	23249	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	1128754	TotalOfBookValueLandBuildings

Other Securities OtherSecurities (3 entries)

DescriptionDescription	Book ValueBookValue	Method Of ValuationMethodOfValuation
Investments-publicly-traded securities	1966009	F
Vanguard retirement fund	84393	F
Equity funds	1987177	F

Field	Value	IRS element (for citing)
Total Of Book Value Securities	4037579	TotalOfBookValueSecurities

Other Assets OtherAssets (2 entries)

DescriptionDescription	Book ValueBookValue
Interests in split-interest agreements	761490
Beneficial interests in endowment assets held by others	5559505

Field	Value	IRS element (for citing)
Total Book Value Other Assets	6320995	TotalBookValueOtherAssets

Other Liabilities OtherLiabilities (2 entries)

DescriptionDescription	AmountAmount
Defined contribution postretirement plan obligation	$205,837
Deficiency in charitable gift annuity trust	$76,954

Field	Value	IRS element (for citing)
Total Of Amounts	282791	TotalOfAmounts
Total Revenue	14326593	TotalRevenue
Total Expenses	14238154	TotalExpenses
Excess Or Deficit For Year	88439	ExcessOrDeficitForYear
Prior Period Adjustments	-1309345	PriorPeriodAdjustments
Other	$573,288	OtherAmount
Total Adjustments	-736057	TotalAdjustments
Excess Or Deficit Per FS	-647618	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	15292848	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	436206	NetUnrealizedGainsInvestments
Other Revenues	530049	OtherRevenues
Revenue Not Rptd F990	966255	RevenueNotRptdF990
Revenue Subtotal	14326593	RevenueSubtotal
Revenue Not Rptd On Fin Stmt	0	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	14326593	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	14631123	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	392969	OtherExpensesIncluded
Expenses Not Rptd F990	392969	ExpensesNotRptdF990
Expenses Subtotal	14238154	ExpensesSubtotal
Expenses Not Rptd On Fin Stmt	0	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	14238154	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (6 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Part V, Line 4:	Description of Intended Use of Endowment Funds:	THE INTENDED USE OF THE SAN DIEGO OPERA'S ENDOWMENT FUNDS ARE TO PROVIDE GENERAL SUPPORT.
Part XI, Line 8 - Other Adjustments:		CHANGE IN VALUE OF ENDOWMENT ASSETS HELD BY JCF: -1343. Change in value of endowment assets held by SDF: 69331. Change in value of perpetual trust: 355576. Charitable gift annuities: -305355. Charitable remainder trusts-change in value: 9818. Pooled income fund-change in value: 9055. Investment returns: 436206.
Part XII, Line 2d - Other Adjustments:		STUDENT TICKET DISCOUNT: 106485. CHANGE IN VALUE, BENEFICIAL INTEREST IN ENDOWMENT ASSETS: 423564.
Part XIII, Line 2d - Other Adjustments:		STUDENT TICKET DISCOUNT: 106485. CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS: 286484.
		PART V, LINE 1A, COLUMN A: PRIOR YEAR BEGINNING BALANCE 8,257,696 PRIOR PERIOD ADJUSTMENT - SDF ENDOWMENT FUND (938,336) PRIOR PERIOD ADJUSTMENT - NT PERPETUAL TRUST 579,278 PRIOR PERIOD ADJUSTMENT - JCF ENDOWMENT 78 NON-ENDOWMENT INVESTMENTS INCLUDED IN PRIOR YEAR RETURN (2,799,704) ----------- ADJUSTED BEGINNING BALANCE 5,099,012
		PART XI, LINE 7: PRIOR PERIOD ADJUSTMENTS: PRIOR YEAR ASSETS WERE OVERSTATED BY THE FAIR VALUE OF SPLIT-INTEREST AGREEMENTS WHOSE ASSETS UPON TERMINATION ARE TO BE CONTRIBUTED TO A COMMUNITY FOUNDATION THAT MAINTAINS VARIANCE POWER OVER ITS ASSETS $ ( 371,009) PRIOR YEAR ASSETS WERE OVERSTATED BY THE FAIR VALUE OF ENDOWMENT ASSETS HELD BY A COMMUNITY FOUNDATION THAT MAINTAINS VARIANCE POWER OVER ITS ASSETS ( 938,336) ------------ TOTAL PRIOR PERIOD ADJUSTMENTS $(1,309,345)

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	MEET THE STARS	NameOfEvent1
Gross Receipts Event1	12325	GrossReceiptsEvent1
Gross Revenue Event1	12325	GrossRevenueEvent1
Other Direct Expenses Event1	11115	OtherDirectExpensesEvent1
Name Of Event2	OPENING NIGHT GALA	NameOfEvent2
Gross Receipts Event2	340810	GrossReceiptsEvent2
Charitable Contributions Event2	254319	CharitableContributionsEvent2
Gross Revenue Event2	86491	GrossRevenueEvent2
Other Direct Expenses Event2	153645	OtherDirectExpensesEvent2
Total Number Of Other Events	3	TotalNumberOfOtherEvents
Gross Receipts Other Events	6950	GrossReceiptsOtherEvents
Gross Revenue Other Events	6950	GrossRevenueOtherEvents
Other Direct Expenses Other Events	15441	OtherDirectExpensesOtherEvents
Gross Receipts Total	360085	GrossReceiptsTotal
Charitable Contributions Total	254319	CharitableContributionsTotal
Gross Revenue Total Events	105766	GrossRevenueTotalEvents
Other Direct Expenses Total Events	180201	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	180201	DirectExpenseSummaryEvents
Net Income Summary	-74435	NetIncomeSummary

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Idemnification Gross Up Payments	X	IdemnificationGrossUpPayments
Written Policy Re T And E Expenses	1	WrittenPolicyReTAndEExpenses
Substantiation Required	1	SubstantiationRequired
Compensation Committee	X	CompensationCommittee
Written Employment Contract	X	WrittenEmploymentContract
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	0	SeverancePayment
Supplemental Nonqual Retire Plan	1	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	0	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	0	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	0	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	0	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	0	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	0	AnyNonFixedPayments
Initial Contract Exception	0	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (6 entries)

Base Compensation Filing OrgBaseCompensationFilingOrg	Comp Based On Related OrgsCompBasedOnRelatedOrgs	Bonus Filing OrgBonusFilingOrg	Bonus Related OrgsBonusRelatedOrgs	Other Compensation Filing OrgOtherCompensationFilingOrg	Other Compensation Related OrgsOtherCompensationRelatedOrgs	Deferred Comp Filing OrgDeferredCompFilingOrg	Deferred Comp Related OrgsDeferredCompRelatedOrgs	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs	Total Compensation Filing OrgTotalCompensationFilingOrg	Total Compensation Related OrgsTotalCompensationRelatedOrgs	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg	Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
IAN CAMPBELL
211247	0	0	0	128287	0	0	0	8344	0	347878	0	0	0
ian CAMPBELL
211247	0	0	0	128287	0	0	0	8344	0	347878	0	0	0
JOHN SLEEPER
167779	0	0	0	0	0	0	0	25310	0	193089	0	0	0
ANN CAMPBELL
262726	0	0	0	2718	0	56103	0	31098	0	352645	0	0	0
KEITH FISHER
176822	0	0	0	0	0	0	0	14955	0	191777	0	0	0
RISE WALTER
143431	0	0	0	0	0	0	0	11980	0	155411	0	0	0

Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)

Return ReferenceReturnReference	ExplanationExplanation
Part I, Line 1a
Part I, Line 4b:	THE ORGANIZATION HAS FUNDED A SPECIAL RETIREMENT PLAN FOR ITS GENERAL DIRECTOR. DURING THE YEAR, THE CONTRIBUTION MADE WAS $142,000. THE ORGANIZATION ALSO FUNDED $56,103 INTO A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN FOR THE BENEFIT OF ITS DIRECTOR OF STRATEGIC PLANNING.

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTraded

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	19	NumberOfContributions
Noncash Contribs Rptd F990	468916	NoncashContribsRptdF990
Method Of Determining Revenues	MARKET VALUE	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts	1	ReviewProcessUnusualNCGifts
Third Parties Used	0	ThirdPartiesUsed

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

IdentifierIdentifier	ExplanationExplanation
Form 990, Part VI, Section A, line 2	THE ORGANIZATION'S GENERAL AND ARTISTIC DIRECTOR (AN OFFICER) AND ITS DIRECTOR OF STRATEGIC PLANNING (A KEY EMPLOYEE) HAVE A FAMILY RELATIONSHIP.
Form 990, Part VI, Section A, line 6	MEMBERS ARE COMPRISED OF DONORS WHO HAVE MADE A DONATION TO THE ORGANIZATION WITHIN THE ORGANIZATION'S TAX YEAR.
Form 990, Part VI, Section A, line 7a	MEMBERS ELECT THE GOVERNING BOARD OF DIRECTORS AT THE ANNUAL MEETING IN JUNE OF EACH YEAR.
Form 990, Part VI, Section B, line 11	IN MAY 2011, THE AUDIT COMMITTEE REVIEWED THIS FORM 990 FOR CONSISTENCY OF THE FINANCIAL DATA WITH THE AUDITED FINANCIAL STATEMENTS, AS WELL AS FOR OVERALL ACCURACY AND COMPLETENESS. IN MAY 2011, THE EXECUTIVE COMMITTEE REVIEWED THE PREPARED RETURN FOR ACCURACY AND COMPLETENESS BEFORE APPROVING THE RETURN SO THAT IT COULD BE TIMELY FILED. A COPY OF THE FORM 990 IS PROVIDED VIA E-MAIL TO EACH BOARD MEMBER.
Form 990, Part VI, Section B, line 12c	IN ACCORANCE WITH THE RULES OF GOVERNANCE, BOARD MEMBERS SHALL DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST TO THE GENERAL DIRECTOR, PRESIDENT, OR EXECUTIVE COMMITTEE MEMBER. THE ORGANIZATION'S EMPLOYEE HANDBOOK CONTAINS CONFLICT OF INTEREST POLICIES RELATIVE TO OUTSIDE EMPLOYMENT, COMMUNITY INVOLVEMENT, FINANCIAL INTEREST IN OTHER BUSINESS, AND SOLICITATION OF GIFTS.
Form 990, Part VI, Section B, line 15	IN JUNE 2009, THE GENERAL DIRECTOR RECOMMENDED TO THE COMPENSATION COMMITTEE THAT NO COMPENSATION CHANGES BE MADE. THE LAST COMPENSATION REVIEW WAS UNDERTAKEN IN JUNE 2009 FOR THE GENERAL AND ARTISTIC DIRECTOR AND THE DIRECTOR OF STRATEGIC PLANNING. REVIEW AND APPROVAL OF THE COMPENSATION WAS BASED ON COMPARABILITY DATA (OBTAINED FROM FORM 990S AND THE PROFESSIONAL OPERA SURVEY). THE COMPENSATION COMMITTEE'S DECISION WAS CONTEMPORANEOUSLY DOCUMENTED VIA ELECTRONIC MAIL. ANNUALLY, THE GENERAL DIRECTOR DISCUSSES WITH THE COMPENSATION COMMITTEE HIS PROPOSED COMPENSATION CHANGES FOR DEPARTMENT HEADS (WHICH ENCOMPASSES THE ORGANIZATION'S CHIEF FINANCIAL OFFICER AND KEY EMPLOYEES) AND SOLICITS THE COMMITTEE MEMBERS' RECOMMENDATIONS.
Form 990, Part VI, Section C, line 19	COPIES OF THE ORGANIZATION'S GOVERNING DOCUMENTS AND AUDITED FINANCIAL STATEMENTS ARE PROVIDED TO THE GENERAL PUBLIC BY ELECTRONIC OR POSTAL MAIL UPON REQUEST.