2022-08-15T13:47:48-05:00 2021-09-30 BKD LLP 211 N BROADWAY SUITE 600 ST LOUIS MO 631022733 990 2020-10-01 430821958 OPERA THEATRE OF SAINT LOUIS % ANDREW JORGENSEN OPER 3149610171 210 HAZEL AVENUE ST LOUIS MO 63119 ANDREW JORGENSEN GENERAL DIRECTOR 3149634280 2022-08-15 true Andrew Jorgensen 999009999 Donna J Larson P00043751 3142315544 2 2020 2022-09-23 18:48:47Z ANDREW JORGENSEN 210 HAZEL AVENUE ST LOUIS MO 63119 58769323 false X WWW.OPERA-STL.ORG X 1964 MO OPERA THEATRE'S MISSION IS TO SHAPE THE FUTURE OF OPERA AND TO CONNECT DIVERSE AUDIENCES THROUGH ITS POWER AND BEAUTY. 51 51 81 300 0 0 56256710 7084623 13801 211838 1548870 2267157 149538 61874 57968919 9625492 46600 70300 0 0 3974176 4816822 0 0 1057822 2691411 3974519 6712187 8861641 51256732 763851 95362863 111453146 928002 1728342 94434861 109724804 X OPERA THEATRE'S MISSION IS TO SHAPE THE FUTURE OF OPERA AND TO CONNECT DIVERSE AUDIENCES THROUGH ITS POWER AND BEAUTY. TO ACCOMPLISH OUR MISSION, WE PRODUCE A WORLD-CLASS OPERA FESTIVAL, WE CHAMPION NEW WORKS, WE BUILD NEW AUDIENCES, WE EDUCATE AND ENGAGE OUR COMMUNITY, AND WE NURTURE THE FINEST OPERA ARTISTS, ARTISANS, AND ADMINISTRATORS OF EACH GENERATION. BY DOING SO, WE STRENGTHEN THE CULTURAL AND ECONOMIC VITALITY OF THE ST. LOUIS COMMUNITY. false true 6105838 211838 THE 2021 FESTIVAL SEASON INCLUDED PRODUCTIONS OF GIANNI SCHICCHI, HIGHWAY 1, U.S.A, LA VOIX HUMAINE, NEW WORKS, BOLD VOICES LAB, AND CENTER STAGE CONCERT. THESE PERFORMANCES FEATURED PRIMARILY YOUNG AMERICAN SINGERS IN PRODUCTIONS CONCEIVED AND LED BY INTERNATIONALLY RENOWNED CONDUCTORS, STAGE DIRECTORS, AND DESIGNERS. DUE TO COVID-19, WE HAD AN OUTDOOR FESTIVAL SEASON AND SOLD 5,413 TICKETS FOR $173,068. WE CONTIUNED A SLATE OF VIRTUAL ONLINE PROGRAMS, DIGITAL EVENTS WERE MADE AVAILABLE TO THE PUBLIC VIA OTSL'S SOCIAL MEDIA AND YOUTUBE CHANNELS. 359269 70300 84433 IN FISCAL YEAR 2021 THE EDUCATION AND ENGAGEMENT PROGRAMS REACHED 97,440 STUDENTS IN 497 SCHOOLS AND 1,826 ADULTS IN 50 STATES AND 10 COUNTRIES. PROGRAMS INCLUDED A DIGITAL STREAMING OPERA PROGRAM IN PRIVATE, PAROCHIAL, AND PUBLIC SCHOOLS ACROSS THE WORLD, VIRTUAL DOCENT PRESENTATIONS IN THE COMMUNITY, AN ARTS INTENSIVE, VIRTUAL VOCAL INSTRUCTION AND COACHING FOR BEGINNING AND ADVANCED MUSIC STUDENTS FROM LOCAL SCHOOLS CULMINATING IN A STREAMED PUBLIC RECITAL AND SCHOLARSHIP AWARDS, STREAMED PANEL DISCUSSIONS ABOUT EACH OPERA, 3 ON-LINE VIRTUAL CAMPS FOR MIDDLE AND HIGH SCHOOL AGE STUDENTS, A VIRTUAL TEACHERS' WORKSHOP, AND A VIRTUAL CURRICULUM PROGRAM. 6465107 true true false false false false false false false true true false false false true false true false false false false false false false false false false false true true false false false true false false false false true false false false false false false false false true 256 0 true 81 true false false false false false true true false false false false false false X 51 51 true false false false false false false true true false false true true true true true true true true false X X ANDREW JORGENSEN 3149610171 210 HAZEL AVENUE ST LOUIS MO 63119 X ANDREW JORGENSEN GENERAL DIRECTOR 40.0 0.0 X 205452 0 9150 NICOLE FREBER MANAGING DIRECTOR OF ADVANCEME 40.0 0.0 X 181728 0 12399 MARY IP DIRECTOR OF FINANCE 40.0 0.0 X 160354 0 7861 STEVE RYAN DIRECTOR OF PRODUCTION AND OPE 40.0 0.0 X 149079 0 10801 JAMES ROBINSON ARTISTIC DIRECTOR 40.0 0.0 X 133837 0 5903 NOEMI K NEIDORFF CHAIRMAN 1.0 0.0 X X 0 0 0 LELIA J FARR VICE-CHAIRMAN 1.0 0.0 X X 0 0 0 V RAYMOND STRANGHOENER VICE-CHAIRMAN 1.0 0.0 X X 0 0 0 SALLY S LEVY BOARD MEMBER 1.0 0.0 X X 0 0 0 MONT S LEVY TREASURER 1.0 0.0 X X 0 0 0 SPENCER B BURKE IMMEDIATE PAST CHAIRMAN 1.0 0.0 X X 0 0 0 DONNA WILKINSON CHAIRMAN EMERITA 1.0 0.0 X X 0 0 0 JIM BERGES BOARD MEMBER 1.0 0.0 X 0 0 0 ADRIENNE DAVIS BOARD MEMBER 1.0 0.0 X 0 0 0 KIM EBERLEIN BOARD MEMBER 1.0 0.0 X 0 0 0 SARA FABICK BOARD MEMBER 1.0 0.0 X 0 0 0 PATRICIA G HECKER BOARD MEMBER 1.0 0.0 X 0 0 0 GINA G HOAGLAND BOARD MEMBER 1.0 0.0 X 0 0 0 MRS RONALD A HOLTMAN BOARD MEMBER 1.0 0.0 X 0 0 0 JOHN H RUSSELL BOARD MEMBER 1.0 0.0 X 0 0 0 ROBERT L SCHARFF JR BOARD MEMBER 1.0 0.0 X 0 0 0 REX SINQUEFIELD BOARD MEMBER 1.0 0.0 X 0 0 0 ANN MCFARLAND SULLINS SECRETARY 1.0 0.0 X 0 0 0 STEPHEN L TRAMPE BOARD MEMBER 1.0 0.0 X 0 0 0 TANIA BEASLEY-JOLLY BOARD MEMBER 1.0 0.0 X 0 0 0 BARBARA BRIDGEWATER BOARD MEMBER 1.0 0.0 X 0 0 0 THRIESS BRITTON BOARD MEMBER 1.0 0.0 X 0 0 0 JANE CLARK BOARD MEMBER 1.0 0.0 X 0 0 0 ROBERT H CRAFT JR BOARD MEMBER 1.0 0.0 X 0 0 0 JAMISON F CRAFT BOARD MEMBER 1.0 0.0 X 0 0 0 ARNOLD W DONALD BOARD MEMBER 1.0 0.0 X 0 0 0 MRS IRL F ENGELHARDT BOARD MEMBER 1.0 0.0 X 0 0 0 EDES GILBERT BOARD MEMBER 1.0 0.0 X 0 0 0 MELISSA HARPER BOARD MEMBER 1.0 0.0 X 0 0 0 MARCELA HAWN BOARD MEMBER 1.0 0.0 X 0 0 0 HEATHER HUNT-RUDDY BOARD MEMBER 1.0 0.0 X 0 0 0 FRANK JACOBS BOARD MEMBER 1.0 0.0 X 0 0 0 BETTIE JOHNSON BOARD MEMBER 1.0 0.0 X 0 0 0 JOANNE KOHN BOARD MEMBER 1.0 0.0 X 0 0 0 EUGENE KORNBLUM BOARD MEMBER 1.0 0.0 X 0 0 0 KENNETH KRANZBERG BOARD MEMBER 1.0 0.0 X 0 0 0 JAMES A KREKELER BOARD MEMBER 1.0 0.0 X 0 0 0 J DAVID JEVY JR BOARD MEMBER 1.0 0.0 X 0 0 0 DANNY LUDEMAN BOARD MEMBER 1.0 0.0 X 0 0 0 MICHAEL NEIDORFF BOARD MEMBER 1.0 0.0 X 0 0 0 MABEL L PURKERSON MD BOARD MEMBER 1.0 0.0 X 0 0 0 WIN REED BOARD MEMBER 1.0 0.0 X 0 0 0 ALLISON W ROBERTS BOARD MEMBER 1.0 0.0 X 0 0 0 JOSEPH SHEPARD BOARD MEMBER 1.0 0.0 X 0 0 0 THELMA STEWARD BOARD MEMBER 1.0 0.0 X 0 0 0 DR ELIZABETH STROBLE BOARD MEMBER 1.0 0.0 X 0 0 0 DR DONALD M SUGGS BOARD MEMBER 1.0 0.0 X 0 0 0 MARY SUSMAN BOARD MEMBER 1.0 0.0 X 0 0 0 MARIA GUADALUPE TAXMAN BOARD MEMBER 1.0 0.0 X 0 0 0 FRANKLIN F WALLIS BOARD MEMBER 1.0 0.0 X 0 0 0 PHOEBE DENT WEIL BOARD MEMBER 1.0 0.0 X 0 0 0 ROBIN WENTWORTH BOARD MEMBER 1.0 0.0 X 0 0 0 TIMOTHY WENTWORTH BOARD MEMBER 1.0 0.0 X 0 0 0 CYNTHIA J BRINKLEY BOARD MEMBER 1.0 0.0 X 0 0 0 ASHLEY BUDDE BOARD MEMBER 1.0 0.0 X 0 0 0 CRYSTAL DALLAS BOARD MEMBER 1.0 0.0 X 0 0 0 BARRY KIRK BOARD MEMBER 1.0 0.0 X 0 0 0 LORI SAMUELS BOARD MEMBER 1.0 0.0 X 0 0 0 830450 0 46114 5 false true false ST LOUIS SYMPHONY ORCHESTRA 718 NORTH GRAND BLVD ST LOUIS MO 63103 ORCHESTRA MUSICIANS 630888 KLANCE UNLIMITED 1375 JEFFERSON STREET PACIFIC MO 63069 EQUIPMENT RENTAL 100425 ONCE FILMS 3029 LOCUST STREET ST LOUIS MO 63103 DIGITAL CONTENT FILM 186372 SWITCH PO BOX 790379 ST LOUIS MO 63179 FILMING, EDITING, LE 153090 4 7305 1618284 5459034 267554 7084623 OPERA PROGRAMS 711110 211838 211838 211838 1693789 1693789 0 0 35925 1100 7199 19038 28726 -17938 10788 10788 49649569 1151 49077352 0 572217 1151 573368 573368 6895 7305 40242 -33347 -33347 0 0 0 0 0 0 OTHER ACTIVITIES 900099 84433 84433 PROGRAM ADVERTISING 541800 0 0 84433 9625492 296271 0 2244598 0 70300 70300 0 0 447289 73125 260581 113583 0 3705153 2850097 374219 480837 71091 50010 10884 10197 328582 231148 50305 47129 264707 186288 40436 37983 0 58789 58789 56897 56897 0 0 141728 141728 80438 37021 25768 17649 401997 293435 26467 82095 348069 282193 38998 26878 110261 50747 35321 24193 82183 82183 0 288984 277030 3570 8384 0 303 303 0 0 268453 189623 52225 26605 109245 85334 18535 5376 COSTUMES, SCENERY & PROPS 453979 436413 17566 ORCHESTRA 659453 659453 INSTRUMENTS 25744 25744 PAYROLL PROCESSING 37376 26293 5722 5361 850620 558367 138267 153986 8861641 6465107 1338712 1057822 1650 1650 5373164 5267083 3441477 2637199 6548340 1732266 56667 36667 0 0 0 0 0 0 544430 643894 7757448 4073015 3690382 3684433 75197025 96361054 0 0 0 0 0 0 509728 1088900 95362863 111453146 304004 377941 0 0 232298 584982 0 0 0 0 0 0 0 0 0 0 391700 765419 928002 1728342 X 9938953 10685378 84495908 99039426 94434861 109724804 95362863 111453146 X 763851 14528972 -2880 X false true X true false X 7831549 7849708 6591239 56244189 7084623 85601308 0 0 7831549 7849708 6591239 56244189 7084623 85601308 47552900 38048408 932261 954504 1319043 924536 1730814 5861158 0 0 91462466 6153448 0.41600 0.43580 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 76355070 6613734 16536007 3036608 59453 96408750 33332093 43684836 1448510 2052100 58269 76355070 34959343 275798 -65177 1780009 57862 33332093 33710126 1039882 1815145 1534718 71092 34959343 29505426 1946133 3730454 1391215 80672 33710126 0.05000 0.75000 0.20000 false false 6662575 3512501 3150074 1063193 560514 502679 31680 31680 3684433 0 ANNUITY LIABILITY 27876 LEASE LIABILITY 737543 SBA - PPP 0 765419 24076355 14528972 63619 14592591 9483764 141728 141728 9625492 8786392 66479 66479 8719913 141728 141728 8861641 SCHEDULE D, PART V, LINE 4 USE OF THE ORGANIZATION'S ENDOWMENT FUNDS: OPERA THEATRE HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS AND OTHER ITEMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT. ENDOWMENT ASSETS INCLUDE THOSE ASSETS OF DONOR-RESTRICTED ENDOWMENT FUNDS OPERA THEATRE MUST HOLD IN PERPETUITY OR FOR DONOR-SPECIFIED PERIODS, AS WELL AS THOSE OF BOARD DESIGNATED ENDOWMENT FUNDS. SCHEDULE D, PART XI, LINE 2D RECONCILIATION OF REVENUE - OTHER AMOUNTS: FUNDRAISING EXPENSES $40,242 CHANGE IN VALUE OF SPLIT INTEREST -2,860 RENTAL EXPENSES 26,237 ------------ TOTAL OTHER AMOUNTS $63,619 SCHEDULE D, PART XII, LINE 2D RECONCILIATION OF EXPENSES - OTHER AMOUNTS: FUNDRAISING EXPENSES $40,242 RENTAL EXPENSE 26,237 OTHER DIFFERENCE 0 ----------- TOTAL OTHER AMOUNTS $66,479 SCHEDULE D, PART X, LINE 2 UNCERTAIN TAX POSITIONS: MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. true ARTISTS-IN-TRAINING SCHOLARSHIPS 41 70300 SCHEDULE I, PART I, LINE 2 ORGANIZATON'S PROCEDURES FOR MONITORING GRANT FUNDS: ARTISTS-IN-TRAINING PROGRAM, AWARD COLLEGE SCHOLARSHIPS TO HIGH SCHOOL STUDENTS. THROUGH LOCAL AUDITIONS, HIGH SCHOOL STUDENTS ARE SELECTED TO PARTICIPATE IN WEEKLY COLLEGE-LEVEL VOICE LESSONS AND COACHINGS, PARTICIPATE IN MASTER CLASSES AND RECITALS. ARTIST IN TRAINING (AIT) GRANTS ARE PAID OUT UPON SUBMISSION OF RECEIPTS OF EDUCATIONAL EXPENSES. X true true X X X X X false false false false false false false false false MARY IP DIRECTOR OF FINANCE 160354 0 0 0 0 0 7045 0 816 0 168215 0 ANDREW JORGENSEN GENERAL DIRECTOR 205452 0 0 0 0 0 8320 0 830 0 214602 0 NICOLE FREBER MANAGING DIRECTOR OF ADVANCEME 181728 0 0 0 0 0 7986 0 4413 0 194127 0 STEVE RYAN DIRECTOR OF PRODUCTION AND OPE 149079 0 0 0 0 0 6543 0 4258 0 159880 0 SCHEDULE J, PART I, LINE 1A HEALTH OR SOCIAL CLUB DUES: THE GENERAL DIRECTOR IS PROVIDED WITH A MEMBERSHIP TO A LOCAL SOCIAL CLUB. ALL USE IS EXCLUSIVELY FOR BUSINESS PURPOSES. NO HEALTH, FITNESS, OR RECREATIONAL FACILITIES ARE PROVIDED WITH THE MEMBERSHIP. NO PORTION OF THE CLUB DUES IS INCLUDED IN TAXABLE COMPENSATION. ANDREW JORGENSEN GENERAL DIRECTOR RELOCATION LOAN X 100000 34616 false true true 34616 COMMERCE TRUST COMPANY R. STRANGHOENER IS THE PRESIDENT OF C.T.C INTEREST INCOME COMMERCE TRUST COMPANY R. STRANGHOENER IS THE PRESIDENT OF C.T.C INVESTMENT FEES PAID BUCKINGHAM ASSET MANAGEMENT M. LEVY IS A PRINCIPAL OF B.A.M. INTEREST INCOME BUCKINGHAM ASSET MANAGEMENT M. LEVY IS A PRINCIPAL OF B.A.M. INVESTMENT FEES PAID X 25 267554 FAIR MARKET VALUE false true false SCHEDULE M, PART I, COLUMN B THE AMOUNTS REPORTED ON COLUMN B ARE THE NUMBER OF CONTRIBUTIONS THE ORGANIZATION RECEIVED DURING THE YEAR. FORM 990, PART III, LINE 3 AS A RESULT OF THE COVID-19 PANDEMIC, OTSL CHANGED OUR INDOOR FESTIVAL SEASON PLANS TO AN OUTDOOR FESTIVAL SEASON. FORM 990, PART VI, LINE 1A FROM TIME TO TIME THE BOARD OF DIRECTORS MAY ELECT LIFE MEMBERS IN ACKNOWLEDGEMENT OF OUTSTANDING SERVICE TO THE CORPORATION. THE STATUS OF A LIFE MEMBER IS SUBJECT TO REVIEW BY THE GOVERNANCE AND EXECUTIVE COMMITTEES. LIFE MEMBERS ARE ELIGIBLE TO PARTICIPATE IN ALL ASPECTS OF BOARD MEMBERSHIP, INCLUDING COMMITTEE FUNCTIONS BUT EXCLUDING VOTING ON CORPORATE MATTERS. THE EXECUTIVE COMMITTEE SHALL EXERCISE THE POWERS GRANTED IN THESE BYLAWS AND ALL OF THE POWERS OF THE BOARD OF DIRECTORS, OTHER THAN THE POWER TO DELEGATE POWERS OF THE BOARD, WHEN THE BOARD IS NOT IN SESSION. FORM 990, PART VI, SECTION A, LINE 2 BOARD RELATIONSHIPS: SALLY S. LEVY, BOARD SECRETARY, MONT LEVY, TREASURER, AND DAVID LEVY, BOARD MEMBER, HAVE A FAMILY RELATIONSHIP. TIM WENTWORTH AND ROBIN WENTWORTH HAVE A FAMILY RELATIONSHIP. MICHAEL NEIDORFF, BOARD MEMBER, AND NOEMI NEIDORFF, BOARD CHAIR, HAVE A FAMILY RELATIONSHIP. KENNETH KRANZBERG AND STEPHEN TRAMPE, BOARD MEMBERS, HAVE A BUSINESS RELATIONSHIP. MICHAEL NEIDORFF AND MARCELA MANJARREZ HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B A PDF OF THE FINAL DRAFT OF THE PUBLIC DISCLOSURE COPY OF THE 990 AND SUPPORTING SCHEDULES WAS PROVIDED TO ALL BOARD MEMBERS FOR REVIEW AND COMMENT FOLLOWING PREPARATION OF THE RETURN BY A PUBLIC ACCOUNTING FIRM AND REVIEW BY MANAGEMENT FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY: BOARD MEMBERS ARE REQUIRED TO DISCLOSE CONFLICTS OF INTEREST ON THE ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE. THOSE CONFLICTS ARE REVIEWED BY THE DIRECTOR OF ADMINISTRATION WHO ALSO FINALIZES THE MINUTES OF BOARD MEETINGS. NAMES OF THOSE WITH CONFLICTS ARE RECORDED IN THE MINUTES IF THERE IS A VOTE INVOLVING THE RELEVANT CONFLICT. THE MEMBER WITH A CONFLICT IS NOT ALLOWED TO PARTICIPATE IN THE DISCUSSION OF OR THE VOTE ON THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION REVIEW: THE GENERAL DIRECTOR'S COMPENSATION IS REVIEWED BY THE HUMAN RESOURCE-COMPENSATION COMMITTEE USING OPERA AMERICA DATA ON SALARIES AND BENEFITS SURVEY AS WELL AS OTHER DATA FOR NOT-FOR-PROFITS. THE COMPENSATION IS APPROVED BY THE EXECUTIVE COMMITTEE AND DOCUMENTATION OF APPROVAL IS MAINTAINED IN THE PERSONNEL FILE. IN ADDITION, THE HUMAN RESOURCES COMMITTEE REVIEWS THE SALARY STRUCTURE OF THE ORGANIZATION ANNUALLY FORM 990, PART VI, SECTION B, LINE 15B COMPENSATION REVIEWED ANNUALLY BY THE HUMAN RESOURCE-COMPENSATION COMMITTEE AND APPROVED BY THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 INDEPENDENT AUDITOR'S REPORT AND FINANCIAL STATEMENTS, ANNUAL REPORT, AND FORM 990 ARE AVAILABLE TO THE PUBLIC ON THE COMPANY'S WEBSITE AND MAILED TO DONORS AND INTERESTED PARTIES. THE CONFLICT OF INTEREST POLICY AND BY-LAWS ARE AVAILABLE ON REQUEST. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS $-2,880 FORM 990, PART I, LINE 19 FINANCIAL RESULTS: DUE TO THE IRS BASIS FOR CALCULATING REVENUE AND EXPENSES, THE NET RESULTS REPORTED FOR THE CURRENT AND PRIOR YEAR (PART I, LINE 19 OF THE FORM 990) ARE DIFFERENT THAN WHAT WAS REPORTED ON THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS. THE AUDITED FINANCIAL STATEMENTS REPORTED AN INCREASE IN TOTAL NET ASSETS OF $51,001,947 FOR THE PRIOR YEAR AND A INCREASE IN TOTAL NET ASSETS OF $15,289,943 FOR THE CURRENT YEAR. THERE ARE VARIOUS DIFFERENCES BETWEEN TAX-BASIS REPORTING AND REPORTING FOR AUDITED FINANCIAL STATEMENTS, WHICH ARE PREPARED USING GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. A RECONCILIATION OF THE TAX REVENUES AND EXPENSES TO THE AMOUNTS REPORTED ON THE AUDITED FINANCIAL STATEMENTS IS INCLUDED ON SCHEDULE D, PART XI AND PART XII.