2011-11-15T13:51:34-06:00 2010-12-31 JOSEPH DECOSIMO & COMPANY LLC 255 EAST FIFTH ST SUITE 2200 CINCINNATI OH 45202 990 2010-01-01 260848843 OCONEE PERFORMING ARTS SOCIETY INC OCON 7064676000 4980-C CAREY STATION ROAD GREENSBORO GA 30642 EUGENE ELZY PHD 7064676000 2011-11-14 1 MICHAEL W GENTRY CPA 5135791717 2010 2016-03-07 17:11:31Z X EUGENE ELZY PHD 4980-C CAREY STATION ROAD GREENSBORO GA 30642 1218282 0 X N/A X 2007 GA THE MISSION OF THE OCONEE PERFORMING ARTS SOCIETY (OPAS) IS TO ENTERTAIN, ENRICH AND EDUCATE OUR DIVERSE REGIONAL COMMUNITY WITH HIGH QUALITY PERFORMING ARTS. 12 12 3 40 0 0 505745 956433 140904 109687 1168 2921 5198 -74758 653015 994283 20000 13496 0 0 0 67227 0 0 430 582804 490747 602804 571470 50211 422813 189288 313041 360135 515605 -170847 -202564 THE MISSION OF THE OCONEE PERFORMING ARTS SOCIETY (OPAS) IS TO ENTERTAIN, ENRICH AND EDUCATE OUR DIVERSE REGIONAL COMMUNITY WITH HIGH QUALITY PERFORMING ARTS. 0 0 534554 13496 114587 OCONEE PERFORMING ARTS SOCIETY PERFORMS FOR THE COMMUNITY. APPROXIMATELY 10,000 PEOPLE ATTENDED COMMUNITY ART PERFORMANCES. AROUND HALF OF THOSE WHO ATTENDED WERE ABLE TO DO SO AT NO COST. 6500 OCONEE PERFORMING ARTS SOCIETY CONDUCTS EDUCATIONAL OUTREACH PROGRAMS TO LOCAL PUBLIC AND PRIVATE SCHOOLS. 2925 CHILDREN ATTENDED ART PERFORMANCES SUCH AS DAVE ELLINGTON: CAN YOU HEAR MY HAT AND BARRY STEWART MANN: AMERICAN INDIAN HERITAGE. 541054 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 32 0 1 3 1 0 0 0 0 0 1 0 0 0 0 0 X 12 12 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 0 0 0 1 0 GA X SAMANTHA DUTHLER 7064676000 4980-C CAREY STATION ROAD GREENSBORO GA 30642 RICHARD W SCHMIDT 2.00 X 0 0 0 CAROL ARBERG 2.00 X 0 0 0 JERE BRADY 2.00 X 0 0 0 ELAINE CINNAMON 2.00 X 0 0 0 MIKE LYNCH 2.00 X 0 0 0 JULIE VON HAAM 2.00 X 0 0 0 CHARLES MILLER 2.00 X 0 0 0 EUGENE ELZY PHD 2.00 X X 0 0 0 GABRIELLE REYNOLDS 2.00 X X 0 0 0 TIM HONG 2.00 X X 0 0 0 JACK BROWN 2.00 X X 0 0 0 MERCER REYNOLDS 2.00 X X 0 0 0 SAMANTHA J DUTHLER 50.00 X 52000 0 0 52000 0 0 0 0 0 0 0 85166 871267 90255 956433 TICKET SALES 711110 109687 109687 109687 438 438 120842 118359 2483 2483 2483 25720 85166 105640 -79920 -79920 262 262 262 OTHER INCOME 711110 4900 4900 4900 994283 114587 0 -76737 13496 13496 52000 39000 13000 15227 11458 3769 200612 200612 24644 24644 19084 14931 4153 3462 2597 865 238 238 34592 34580 12 5666 5666 6104 6104 ENTERTAINERS 147290 147290 PRODUCTION 34574 34574 TRANSACTION FEE EXPENSE 7712 7712 DUES & SUBSCRIPTIONS 4056 4056 TAXES AND LICENSES 2283 2283 430 430 571470 541054 29986 430 109043 261677 33242 21967 13974 0 7993 80245 10129 189288 313041 306 38145 359829 477460 360135 515605 X 0 0 0 0 -170847 -202564 -170847 -202564 189288 313041 X 422813 -454530 X X 0 0 0 X 280271 479291 527471 956433 2243466 280271 479291 527471 956433 2243466 2243466 1168 438 1606 5198 30620 35818 2280890 417982 0.98360 0.99510 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: RAFFLE/FUNDRAISER OTHER INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 21967 13974 7993 7993 WINTER BALL 108451 85166 23285 54241 19225 32174 108451 85166 23285 54241 19225 32174 105640 -82355 1 FESTIVAL HALL 201 N MAIN STREET PO BX 711 GREENSBORO GA 30642 582584016 501(C)(3) 12540 PAYMENT ON RENOVATION COST COMMITMENT 1 X 5 48243 FMV X DINNERS 22 32912 ACTUAL COST X DECORATIONS 1 9100 ACTUAL COST 0 0 0 1 THIRD PARTY USE: PART I, LINE 32B: THE ORGANIZATION USES A BROKER TO SELL SECURITIES. FORM 990, PART VI, SECTION A, LINE 6 DONORS ARE GIVEN ONE YEAR MEMBERSHIPS AT LEVELS DETERMINED BY AMOUNT OF DONATIONS. FORM 990, PART VI, SECTION B, LINE 11 THE FINANCE COMMITTEE WILL REVIEW THE 990 BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C TO ENSURE THE CORPORATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: 1. WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION AND THE RESULT OF ARM'S LENGTH BARGAINING. 2. WHETHER PARTNERSHIPS, JOINT VENTURES AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO THE CORPORATION'S WRITTEN POLICIES ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OF PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT OF IN AN EXCESS BENEFIT TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15B BOARD OF DIRECTORS DETERMINES COMPENSATION FOR OFFICERS OR KEY EMPLOYEES. COMPENSATION ARRANGEMENTS AND BENEFITS ARE DETERMINED TO BE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION AND THE RESULT OF ARM'S LENGTH BARGAINING. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: PRIOR PERIOD ADJUSTMENTS: -454,530. CHANGE IN ACCOUNTING METHOD THE ORGANIZATION HAS CHANGED FROM THE CASH METHOD OF ACCOUNTING TO THE ACCRUAL METHOD ACCOUNTING. PLEASE SEE ATTACHED FORM 3115.