MEROLA OPERA PROGRAM: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- MEROLA OPERA PROGRAM (EIN 94-6084831)
- Tax period
- 2014-10-01 to 2015-09-30
- Filed
- 2016-08-14
- IRS object ID
- 201642279349300414
- Schema version
- 2014v6.0
- 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 F
- Schedule G
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-08-14T15:08:15-05:00 | ReturnTs |
| Tax Period End | 2015-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 942590397 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KARLSSON & LANE AN ACCOUNTANCY CORP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4725 FIRST ST STE 226 | AddressLine1Txt |
| City | PLEASANTON | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94566 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 946084831 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MEROLA OPERA PROGRAM | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MERO | BusinessNameControlTxt |
| Phone | 4159362324 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 601 VAN NESS AVENUE NO S | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94102 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JEAN K KELLOGG | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 4159362324 | PhoneNum |
| Signature | 2016-08-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | PENNY L LANE CPA | PreparerPersonNm |
| PTIN | P00743411 | PTIN |
| Phone | 9252715519 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-12-15 16:53:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | JEAN K KELLOGG | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 601 VAN NESS AVE STE S | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94102 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,307,529 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.MEROLA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1957 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | THE MISSION OF THE MEROLA OPERA PROGRAM IS THE CONTINUING EDUCATION AND PROFESSIONAL TRAINING OF THE FINEST YOUNG OPERATIC TALENT AND THE DEVELOPMENT OF THIS TALENT INTO PROFESSIONAL OPERA SINGERS, COACHES, CONDUCTORS AND DIRECTORS OF THE HIGHEST ARTISTIC CALIBER. | ActivityOrMissionDesc |
| Voting Members Governing Body | 38 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 38 | VotingMembersIndependentCnt |
| Total Employee | 8 | TotalEmployeeCnt |
| Total Volunteers | 58 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,320,457 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,672,808 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $150,653 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $142,320 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,301,999 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,228,921 | CYInvestmentIncomeAmt |
| PY Other Revenue | $132,124 | PYOtherRevenueAmt |
| CY Other Revenue | $135,242 | CYOtherRevenueAmt |
| PY Total Revenue | $3,905,233 | PYTotalRevenueAmt |
| CY Total Revenue | $4,179,291 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $147,223 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $145,801 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $566,935 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $590,192 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $300,030 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,183,584 | PYOtherExpensesAmt |
| CY Other Expenses | $2,177,259 | CYOtherExpensesAmt |
| PY Total Expenses | $2,897,742 | PYTotalExpensesAmt |
| CY Total Expenses | $2,913,252 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,007,491 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,266,039 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $27,941,711 | TotalAssetsBOYAmt |
| Total Assets EOY | $26,676,717 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $60,942 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $78,782 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $27,880,769 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $26,597,935 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF THE MEROLA OPERA PROGRAM IS THE CONTINUING EDUCATION AND PROFESSIONAL TRAINING OF THE FINEST YOUNG OPERATIC TALENT AND THE DEVELOPMENT OF THIS TALENT INTO PROFESSIONAL OPERA SINGERS, COACHES, CONDUCTORS AND DIRECTORS OF THE HIGHEST ARTISTIC CALIBER. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,071,037 | ExpenseAmt |
| Grant | $145,801 | GrantAmt |
| Revenue | $142,320 | RevenueAmt |
| Desc | EACH YEAR, MORE THAN 600 ARTISTS BETWEEN THE AGES OF 20 AND 34 AUDITION AT SITES ACROSS THE COUNTRY AND FEWER THAN 30 ARE CHOSEN, MAKING IT AN HONOR TO BE ACCEPTED INTO THE MEROLA OPERA PROGRAM. MEROLA PARTICIPANTS RECEIVE INTENSIVE TRAINING FOR 11-WEEKS.FIVE APPRENTICE COACHES ARRIVE ONE WEEK EARLY FOR A TWELFTH WEEK OF TRAINING DESIGNED TO ENRICH THEIR MEROLA EXPERIENCE.THE PROGRAM INCLUDES: MUSICAL STYLE AND INTERPRETATION STAGE TECHNIQUE CONTINUED ON SCHEDULE O ENSEMBLE WORK MOVEMENT ACCOMPANIMENT MAKEUP ACTING FENCING CONDUCTING ROLE COACHING PROMPTING LANGUAGES AND DICTION CAREER COACHINGA TRUE HIGHLIGHT OF THE PROGRAM IS THE OFFERING OF MASTER CLASSES, WHERE SOME OF OPERA'S MOST EXCITING LEGENDS TRANSFER THEIR KNOWLEDGE TO THE NEXT GENERATION OF MEROLA ARTISTS. PARTICIPANTS HAVE SEVERAL CHANCES TO DEMONSTRATE THEIR ARTISTIC GROWTH AS THEY PERFORM TWO FULLY-STAGED OPERAS DURING THE SUMMER, A SCENES CONCERT AT THE YERBA BUENA GARDENS (FREE), AND ANOTHER THEATER (TICKETED), AND THE FAMED MEROLA GRAND FINALE AT THE WAR MEMORIAL OPERA HOUSE. THE PROGRAM IS OFFERED FREE OF FINANCIAL BURDEN TO THE ARTISTS, INCLUDING THEIR TRANSPORTATION, HOUSING, ALL TRAINING, AND A WEEKLY STIPEND. TO ACCOMPLISH THIS GOAL, THE PROGRAM RELIES ON THE SUPPORT OF COUNTLESS INDIVIDUALS, FOUNDATIONS AND OTHER GRANTING ENTITIES. MEROLA ARTISTS COMPLETE THE PROGRAM WITH A CLEAR IDEA OF WHAT THEIR NEXT STEPS WILL BE MUSICALLY, ARTISTICALLY AND TECHNICALLY AS THEY PURSUE THEIR CAREERS IN OPERA. SOME STUDENTS PARTICIPATE IN THE PROGRAM FOR A SECOND SUMMER AND A SELECT FEW GO ON TO BECOME ADLER FELLOWS WITH THE SAN FRANCISCO OPERA. | Desc |
| Total Program Service Expenses | $2,071,037 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (1) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (1) | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 73 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 8 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 38 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 38 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4159362324 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 601 VAN NESS AVENUE NO S | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94102 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (48 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| JAYNE DAVIS | ||||||
| CHAIRMAN | 15.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DONNA L BLACKER | ||||||
| PRESIDENT | 20.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| PATRICK WILKEN | ||||||
| IMMEDIATE PAST PRESIDENT | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CARLYN CLAUSE | ||||||
| VICE PRESIDENT | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DR JOAN B KELLY | ||||||
| VICE PRESIDENT | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ROBERT B MISON | ||||||
| VICE PRESIDENT | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MARY SUE BIZZARRI | ||||||
| TREASURER | 20.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| LINDSAY MACDERMID | ||||||
| SECRETARY | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ADAM A BIER | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| PHYLLIS BLAIR | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| BARBARA BRUSER CLARK | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL COLBRUNO | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| THE HON MARIE BERTILLION COLLINS | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| HUGH COUGHLIN | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DR JAMES T CROSS | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| GEORGE CROW | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DR LISA DANZIG | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| EDWARD ESCHBACH | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| PAMELA GEORGE | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MARY HENDERSON | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MELVYN HETZEL | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| SUSAN HONE | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DANA TURKINGTON HORNER | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID HUGLE | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ROBERT B JACOBY | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL KALKSTEIN | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| NAFISEH LINDBERG | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| SYLVIA R LINDSEY | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN W LINDSTROM | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DR MYRON MARX | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| STANLEY MICHAEL | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| PAMELA ZELL RIGG | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| RUSTY ROLLAND | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| NATALIE O SHUTTLEWORTH | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DR DAVID D STEIN | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| BLANCHE GERMAIN STREETER | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| W CONRAD SWEETING | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ANITA WEISSBERG | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| CAROL WEITZ | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| SUSAN YORK | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| STEPHEN N ZILLES | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| PEGGY DENNIS | ||||||
| EMERITUS DIRECTOR | 0.00 | Yes (X) | $0 | $0 | $0 | |
| AB FERGUSON | ||||||
| EMERITUS DIRECTOR | 0.00 | Yes (X) | $0 | $0 | $0 | |
| JANE ROOS LEROUX | ||||||
| EMERITUS DIRECTOR | 0.00 | Yes (X) | $0 | $0 | $0 | |
| HARRIET MEYER QUARRE | ||||||
| EMERITUS DIRECTOR | 0.00 | Yes (X) | $0 | $0 | $0 | |
| MARY STEVENS RILEY | ||||||
| EMERITUS DIRECTOR | 0.00 | Yes (X) | $0 | $0 | $0 | |
| GERALD B ROSENSTEIN | ||||||
| EMERITUS DIRECTOR | 0.00 | Yes (X) | $0 | $0 | $0 | |
| JEAN KELLOGG | ||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $131,382 | $0 | $20,029 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $131,382 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $20,029 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SAN FRANCISCO OPERA ASSOCIATION | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 301 VAN NESS AVENUE | AddressLine1Txt |
| City | SAN FRANCISCO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 94102 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | OPERA ARTIST TRAINING&PERFORMANCE | ServicesDesc |
| Compensation | $1,631,060 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $18,990 | FundraisingAmt |
| Government Grants | $30,000 | GovernmentGrantsAmt |
| All Other Contributions | $1,623,818 | AllOtherContributionsAmt |
| Noncash Contributions | $11,065 | NoncashContributionsAmt |
| Total Contributions | $1,672,808 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PERFORMANCE REVENUES | Desc |
| Business | 711190 | BusinessCd |
| Total Revenue Column | $142,320 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $142,320 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $142,320 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $816,560 | TotalRevenueColumnAmt |
| Exclusion | $816,560 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,412,361 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,412,361 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,412,361 | TotalRevenueColumnAmt |
| Exclusion | $1,412,361 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $263,480 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $18,990 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $128,238 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $135,242 | TotalRevenueColumnAmt |
| Exclusion | $135,242 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,179,291 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $142,320 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,364,163 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $128,923 | TotalAmt |
| Program Services | $128,923 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,878 | TotalAmt |
| Program Services | $16,878 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $134,330 | TotalAmt |
| Program Services | $47,015 | ProgramServicesAmt |
| Management And General | $26,866 | ManagementAndGeneralAmt |
| Fundraising | $60,449 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $349,420 | TotalAmt |
| Program Services | $122,297 | ProgramServicesAmt |
| Management And General | $132,772 | ManagementAndGeneralAmt |
| Fundraising | $94,351 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,708 | TotalAmt |
| Program Services | $6,197 | ProgramServicesAmt |
| Management And General | $5,844 | ManagementAndGeneralAmt |
| Fundraising | $5,667 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,671 | TotalAmt |
| Program Services | $16,685 | ProgramServicesAmt |
| Management And General | $15,731 | ManagementAndGeneralAmt |
| Fundraising | $15,255 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,063 | TotalAmt |
| Program Services | $14,372 | ProgramServicesAmt |
| Management And General | $13,551 | ManagementAndGeneralAmt |
| Fundraising | $13,140 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,536 | TotalAmt |
| Management And General | $19,536 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $193,816 | TotalAmt |
| Management And General | $193,816 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,948 | TotalAmt |
| Management And General | $5,443 | ManagementAndGeneralAmt |
| Fundraising | $3,505 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,674 | TotalAmt |
| Management And General | $2,667 | ManagementAndGeneralAmt |
| Fundraising | $24,007 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,457 | TotalAmt |
| Management And General | $12,457 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,245 | TotalAmt |
| Program Services | $16,398 | ProgramServicesAmt |
| Management And General | $16,771 | ManagementAndGeneralAmt |
| Fundraising | $16,076 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,234 | TotalAmt |
| Management And General | $2,234 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| CONTRACTED ARTIST DEVEL | $1,590,813 | $1,590,813 | ||
| PERFORMANCES AND PRODUC | $59,120 | $59,120 | ||
| CONTRACTED OVERHEAD | $44,289 | $44,289 | ||
| MISCELLANEOUS | $43,154 | $11,620 | $30,835 | $699 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $126,973 | TotalAmt |
| Program Services | $40,719 | ProgramServicesAmt |
| Management And General | $19,373 | ManagementAndGeneralAmt |
| Fundraising | $66,881 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,913,252 | TotalAmt |
| Program Services | $2,071,037 | ProgramServicesAmt |
| Management And General | $542,185 | ManagementAndGeneralAmt |
| Fundraising | $300,030 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $184,982 | BOYAmt |
| EOY | $423,022 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $343,587 | BOYAmt |
| EOY | $35,791 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $76,628 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,642 | BOYAmt |
| EOY | $68,621 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,706 | BOYAmt |
| EOY | $33,912 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $85,948 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $43,622 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45 | BOYAmt |
| EOY | $42,326 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,015,060 | BOYAmt |
| EOY | $25,646,295 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $366,689 | BOYAmt |
| EOY | $350,122 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,941,711 | BOYAmt |
| EOY | $26,676,717 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,942 | BOYAmt |
| EOY | $63,782 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $15,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,942 | BOYAmt |
| EOY | $78,782 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,062,407 | BOYAmt |
| EOY | $12,459,383 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,721,910 | BOYAmt |
| EOY | $1,194,319 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,096,452 | BOYAmt |
| EOY | $12,944,233 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,880,769 | BOYAmt |
| EOY | $26,597,935 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,941,711 | BOYAmt |
| EOY | $26,676,717 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,266,039 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$2,532,308 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$16,565 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,694,611 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,815,581 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,350,827 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,320,457 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,672,808 | CurrentTaxYearAmt |
| Total | $10,854,284 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,694,611 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,815,581 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,350,827 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,320,457 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,672,808 | CurrentTaxYearAmt |
| Total | $10,854,284 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $3,185,164 | SubstantialContributorsTotAmt |
| Public Support Total170 | $7,669,120 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $580,890 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $681,677 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $739,552 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $763,809 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $816,560 | CurrentTaxYearAmt |
| Total | $3,582,488 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $14,436,772 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $1,908,521 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.53120 | PublicSupportCY170Pct |
| Public Support PY170 | 0.51670 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| 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) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $26,724,690 | BeginningYearBalanceAmt |
| Contributions | $10,916 | ContributionsAmt |
| Investment Earnings Or Losses | -$513,028 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $134,066 | GrantsOrScholarshipsAmt |
| Other Expenditures | $468,767 | OtherExpendituresAmt |
| End Year Balance | $25,619,745 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $25,320,382 | BeginningYearBalanceAmt |
| Contributions | $134,172 | ContributionsAmt |
| Investment Earnings Or Losses | $2,215,067 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $132,350 | GrantsOrScholarshipsAmt |
| Other Expenditures | $812,581 | OtherExpendituresAmt |
| End Year Balance | $26,724,690 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $23,184,056 | BeginningYearBalanceAmt |
| Contributions | $145,450 | ContributionsAmt |
| Investment Earnings Or Losses | $2,614,656 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $113,471 | GrantsOrScholarshipsAmt |
| Other Expenditures | $510,309 | OtherExpendituresAmt |
| End Year Balance | $25,320,382 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $20,453,528 | BeginningYearBalanceAmt |
| Contributions | $85,349 | ContributionsAmt |
| Investment Earnings Or Losses | $3,205,196 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $96,145 | GrantsOrScholarshipsAmt |
| Other Expenditures | $463,872 | OtherExpendituresAmt |
| End Year Balance | $23,184,056 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $17,873,234 | BeginningYearBalanceAmt |
| Contributions | $3,506,165 | ContributionsAmt |
| Investment Earnings Or Losses | -$155,910 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $94,312 | GrantsOrScholarshipsAmt |
| Other Expenditures | $675,649 | OtherExpendituresAmt |
| End Year Balance | $20,453,528 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.45300 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.50500 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.04200 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $85,948 | OtherCostOrOtherBasisAmt |
| Depreciation | $43,622 | DepreciationAmt |
| Book Value | $42,326 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $42,326 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,702,647 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$2,532,308 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $129,615 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | -$73,951 | OtherRevenueAmt |
| Revenue Not Reported | -$2,476,644 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,179,291 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $4,179,291 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,985,481 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $129,615 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | -$57,386 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $72,229 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,913,252 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,913,252 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | DONOR DESIGNATED FUNDS ARE USED ACCORDING TO THE DONORS' DESIGNATED PURPOSES. THESE AND BOARD DESIGNATED FUNDS ARE USED FOR PURPOSES SUCH AS SPONSORSHIP OF PRODUCTIONS AND ARTISTS AND SUPPORT OF CAREER GRANT PROGRAM. |
| PART X, LINE 2: | THE PROGRAM HAS ADOPTED THE ACCOUNTING GUIDANCE RELATED TO UNCERTAIN TAX POSITIONS, AND HAS EVALUATED ITS TAX POSITIONS TAKEN FOR ALL OPEN TAX YEARS. CURRENTLY, THE 2011 THROUGH 2014 INFORMATION RETURNS ARE OPEN AND SUBJECT TO EXAMINATION. IN MANAGEMENT'S JUDGMENT THERE ARE NO UNCERTAIN TAX POSITIONS AS OF SEPTEMBER 30, 2015. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | SPECIAL EVENT EXPENSES 128,238. CHANGE IN VALUE OF ASSETS HELD IN REMAINDER TRUSTS -16,567. INVESTMENT FEES -193,816. DONATED SERVICES INCLUDED IN FUNDRAISING 8,194. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | SPECIAL EVENT EXPENSES 128,238. INVESTMENT FEES -193,816. DONATED SERVICES INCLUDED IN FUNDRAISING 8,194. ROUNDING -2. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|
| EUROPE | 0 | 0 | CAREER GRANTS | $12,238 |
| NORTH AMERICA | 0 | 0 | CAREER GRANTS | $4,640 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continutation Total Office | 0 | ContinutationTotalOfficeCnt |
| Continutation Total Employee | 0 | ContinutationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $16,878 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $16,878 | TotalSpentAmt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp (2 entries)
| Type Of AssistanceTypeOfAssistanceTxt | RegionRegionTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt |
|---|---|---|---|---|
| CAREER GRANTS | EUROPE | 6 | $12,238 | CHECKS |
| CAREER GRANTS | NORTH AMERICA | 4 | $4,640 | CHECKS |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION AWARDS CAREER GRANTS TO FURTHER THE OPERA CAREERS OF ALUMNI WHO APPLY WITHIN FIVE YEARS OF THEIR PARTICIPATION IN THE PROGRAM. IN ORDER TO REMAIN ELIGIBLE, GRANTEES MUST TIMELY RETURN A CAREER GRANT USAGE REPORT ALONG WITH APPLICABLE EXPENSE RECEIPTS/INVOICES. THOSE FAILING TO FOLLOW THIS PROCEDURE ARE NO LONGER ELIGIBLE FOR ADDITIONAL GRANTS. | ExplanationTxt |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| Phone Solicitations | Yes (X) | PhoneSolicitationsInd |
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Solicitation Of Non Govt Grants | Yes (X) | SolicitationOfNonGovtGrantsInd |
| Solicitation Of Govt Grants | Yes (X) | SolicitationOfGovtGrantsInd |
| Special Fundraising Events | Yes (X) | SpecialFundraisingEventsInd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | ANNUAL BENEFIT GALA | Event1Nm |
| Gross Receipts Event1 | $260,128 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $18,990 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $241,138 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $64,870 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $27,066 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $36,302 | OtherDirectExpensesEvent1Amt |
| Other Events Total | 1 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $22,342 | GrossReceiptsOtherEventsAmt |
| Gross Revenue Other Events | $22,342 | GrossRevenueOtherEventsAmt |
| Gross Receipts Total | $282,470 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $18,990 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $263,480 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $64,870 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $27,066 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $36,302 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $128,238 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $135,242 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | CAREER GRANT | GrantTypeTxt |
| Recipient | 54 | RecipientCnt |
| Cash Grant | $128,923 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION AWARDS CAREER GRANTS TO FURTHER THE OPERA CAREERS OF ALUMNI WHO APPLY WITHIN FIVE YEARS OF THEIR PARTICIPATION IN THE PROGRAM. IN ORDER TO REMAIN ELIGIBLE, GRANTEES MUST TIMELY RETURN A CAREER GRANT USAGE REPORT ALONG WITH APPLICABLE EXPENSE RECEIPTS/INVOICES. THOSE FAILING TO FOLLOW THIS PROCEDURE ARE NO LONGER ELIGIBLE FOR ADDITIONAL GRANTS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JEAN KELLOGG | PersonNm |
| Title | EXECUTIVE DIRECTOR | TitleTxt |
| Base Compensation Filing Org | $131,382 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $20,029 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $151,411 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (5 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|
| JAYNE DAVIS | ||
| CHAIRMAN | JAYNE DAVIS IS A BOARD MEMBER OF SAN FRANCISCO OPERA ASSOCIATION (SFOA). SFOA PROVIDED CONTRACTED SERVICES OF $1,631,060 TO THE ORGANIZATION DURING THE YEAR ENDED SEPTEMBER 30, 2015. | 0 |
| SYLVIA R LINDSEY | ||
| BOARD MEMBER | SYLVIA R LINDSEY IS A BOARD MEMBER OF SAN FRANCISCO OPERA ASSOCIATION (SFOA). SFOA PROVIDED CONTRACTED SERVICES OF $1,631,060 TO THE ORGANIZATION DURING THE YEAR ENDED SEPTEMBER 30, 2015. | 0 |
| PAMELA Z RIGG | ||
| BOARD MEMBER | PAMELA Z RIGG'S HUSBAND RICHARD RIGG IS A BOARD MEMBER OF SAN FRANCISCO OPERA ASSOCIATION (SFOA). SFOA PROVIDED CONTRACTED SERVICES OF $1,631,060 TO THE ORGANIZATION DURING THE YEAR ENDED SEPTEMBER 30, 2015. | 0 |
| DONNA BLACKER | ||
| PRESIDENT | DONNA BLACKER IS AN EX-OFFICIO BOARD MEMBER OF SAN FRANCISCO OPERA ASSOCIATION (SFOA). SFOA PROVIDED CONTRACTED SERVICES OF $1,631,060 TO THE ORGANIZATION DURING THE YEAR ENDED SEPTEMBER 30, 2015. | 0 |
| MARY HENDERSON | ||
| BOARD MEMBER | MARY HENDERSON'S HUSBAND CRAIG HENDERSON IS A BOARD MEMBER OF SAN FRANCISCO OPERA ASSOCIATION (SFOA). SFOA PROVIDED CONTRACTED SERVICES OF $1,631,060 TO THE ORGANIZATION DURING THE YEAR ENDED SEPTEMBER 30, 2015. | 0 |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | EVENT DISCOUNTS | Desc |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $22,500 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION HAS VOTING MEMBERS, THOSE THAT CONTRIBUTE IN EXCESS OF A CERTAIN LEVEL. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE BOARD OF DIRECTORS APPROVES THE NOMINATION OF THE NEW BOARD OF DIRECTORS. THE VOTING MEMBERS APPROVE THE ELECTION OF THE NEW BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION A, LINE 7B | AT THE ANNUAL MEETING OF THE ORGANIZATION, THE CHAIR OF THE AUDIT COMMITTEE PROPOSES TO THE VOTING MEMBERS THE APPOINTMENT OF AN AUDITOR FOR THE COMING FISCAL YEAR AFTER A DECISION BY THE BOARD OF DIRECTORS PURSUANT TO A RECOMMENDATION BY THE AUDIT COMMITTEE. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS PREPARED BY THE INDEPENDENT ACCOUNTING FIRM, ALONG WITH THE CONTROLLER OF MEROLA. IT IS REVIEWED BY THE EXECUTIVE DIRECTOR AND BOARD LEADERSHIP. FOLLOWING ANY REQUIRED ADJUSTMENTS, THE FORM 990 IS THEN SUBMITTED TO THE AUDIT COMMITTEE FOR ITS REVIEW AND APPROVAL. THE BOARD IS THEN NOTIFIED THAT THE FORM 990 IS AVAILABLE FOR ANY BOARD MEMBER TO OBTAIN A COPY FROM THE CONTROLLER. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY COVERS DIRECTORS, OFFICERS, EMPLOYEES AND ANY BOARD COMMITTEE MEMBERS AND THEIR IMMEDIATE FAMILY. DETERMINATIONS OF WHETHER A CONFLICT EXISTS ARE MADE BY THE BOARD OR BOARD COMMITTEE BASED ON DISCUSSION WITH THE INTERESTED PERSON AND OUTSIDE THE PRESENCE OF SUCH PERSON. ACTUAL CONFLICTS ARE ALSO REVIEWED BY THE BOARD OR BOARD COMMITTEE OUTSIDE THE PRESENCE OF SUCH PERSON. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE EXECUTIVE DIRECTOR'S COMPENSATION MEETS THE IRS'S DEFINITION OF "FAIR AND REASONABLE" IN THAT IT IS IN PROPORTION TO SIMILAR NONPROFITS FOR THE SAME POSITION AND DUTIES. COMPARISONS WERE MADE WITH THE SAN FRANCISCO BAY AREA COMPENSATION LEVELS OF EXECUTIVE DIRECTORS FOR THREE SIMILARLY SIZED NON-PROFIT MUSICAL ORGANIZATIONS. |
| FORM 990, PART VI, SECTION C, LINE 18 | THE ORGANIZATION MAKES ITS FORM 1023 AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990 IS AVAILABLE TO THE PUBLIC UPON REQUEST AND ON ITS WEBSITE (EXCEPT FOR INFORMATION WHICH IS CONFIDENTIAL BY LAW). |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC ON ITS WEBSITE AND BY WRITTEN REQUEST. |
| FORM 990, PART XI, LINE 9: | CHANGE IN VALUE OF ASSETS HELD IN REMAINDER TRUSTS -16,567. ROUNDING 2. |