2016-08-14T15:08:15-05:00 2015-09-30 942590397 KARLSSON & LANE AN ACCOUNTANCY CORP 4725 FIRST ST STE 226 PLEASANTON CA 94566 990 2014-10-01 946084831 MEROLA OPERA PROGRAM MERO 4159362324 601 VAN NESS AVENUE NO S SAN FRANCISCO CA 94102 JEAN K KELLOGG EXECUTIVE DIRECTOR 4159362324 2016-08-09 1 PENNY L LANE CPA P00743411 9252715519 2014 2016-12-15 16:53:06Z X JEAN K KELLOGG 601 VAN NESS AVE STE S SAN FRANCISCO CA 94102 4307529 0 X WWW.MEROLA.ORG X 1957 CA 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. 38 38 8 58 0 0 1320457 1672808 150653 142320 2301999 2228921 132124 135242 3905233 4179291 147223 145801 0 0 566935 590192 0 0 300030 2183584 2177259 2897742 2913252 1007491 1266039 27941711 26676717 60942 78782 27880769 26597935 X 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. 0 0 2071037 145801 142320 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. 2071037 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 1 0 1 0 1 0 0 0 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 73 0 1 8 1 0 0 0 0 0 1 1 0 0 0 0 X 38 38 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 CA X X THE ORGANIZATION 4159362324 601 VAN NESS AVENUE NO S SAN FRANCISCO CA 94102 JAYNE DAVIS CHAIRMAN 15.00 X X 0 0 0 DONNA L BLACKER PRESIDENT 20.00 X X 0 0 0 PATRICK WILKEN IMMEDIATE PAST PRESIDENT 5.00 X X 0 0 0 CARLYN CLAUSE VICE PRESIDENT 5.00 X X 0 0 0 DR JOAN B KELLY VICE PRESIDENT 5.00 X X 0 0 0 ROBERT B MISON VICE PRESIDENT 5.00 X X 0 0 0 MARY SUE BIZZARRI TREASURER 20.00 X X 0 0 0 LINDSAY MACDERMID SECRETARY 5.00 X X 0 0 0 ADAM A BIER DIRECTOR 2.00 X 0 0 0 PHYLLIS BLAIR DIRECTOR 2.00 X 0 0 0 BARBARA BRUSER CLARK DIRECTOR 2.00 X 0 0 0 MICHAEL COLBRUNO DIRECTOR 2.00 X 0 0 0 THE HON MARIE BERTILLION COLLINS DIRECTOR 2.00 X 0 0 0 HUGH COUGHLIN DIRECTOR 2.00 X 0 0 0 DR JAMES T CROSS DIRECTOR 2.00 X 0 0 0 GEORGE CROW DIRECTOR 2.00 X 0 0 0 DR LISA DANZIG DIRECTOR 2.00 X 0 0 0 EDWARD ESCHBACH DIRECTOR 2.00 X 0 0 0 PAMELA GEORGE DIRECTOR 2.00 X 0 0 0 MARY HENDERSON DIRECTOR 2.00 X 0 0 0 MELVYN HETZEL DIRECTOR 2.00 X 0 0 0 SUSAN HONE DIRECTOR 2.00 X 0 0 0 DANA TURKINGTON HORNER DIRECTOR 2.00 X 0 0 0 DAVID HUGLE DIRECTOR 2.00 X 0 0 0 ROBERT B JACOBY DIRECTOR 2.00 X 0 0 0 MICHAEL KALKSTEIN DIRECTOR 2.00 X 0 0 0 NAFISEH LINDBERG DIRECTOR 2.00 X 0 0 0 SYLVIA R LINDSEY DIRECTOR 2.00 X 0 0 0 JOHN W LINDSTROM DIRECTOR 2.00 X 0 0 0 DR MYRON MARX DIRECTOR 2.00 X 0 0 0 STANLEY MICHAEL DIRECTOR 2.00 X 0 0 0 PAMELA ZELL RIGG DIRECTOR 2.00 X 0 0 0 RUSTY ROLLAND DIRECTOR 2.00 X 0 0 0 NATALIE O SHUTTLEWORTH DIRECTOR 2.00 X 0 0 0 DR DAVID D STEIN DIRECTOR 2.00 X 0 0 0 BLANCHE GERMAIN STREETER DIRECTOR 2.00 X 0 0 0 W CONRAD SWEETING DIRECTOR 2.00 X 0 0 0 ANITA WEISSBERG DIRECTOR 2.00 X 0 0 0 CAROL WEITZ DIRECTOR 2.00 X 0 0 0 SUSAN YORK DIRECTOR 2.00 X 0 0 0 STEPHEN N ZILLES DIRECTOR 2.00 X 0 0 0 PEGGY DENNIS EMERITUS DIRECTOR 0.00 X 0 0 0 AB FERGUSON EMERITUS DIRECTOR 0.00 X 0 0 0 JANE ROOS LEROUX EMERITUS DIRECTOR 0.00 X 0 0 0 HARRIET MEYER QUARRE EMERITUS DIRECTOR 0.00 X 0 0 0 MARY STEVENS RILEY EMERITUS DIRECTOR 0.00 X 0 0 0 GERALD B ROSENSTEIN EMERITUS DIRECTOR 0.00 X 0 0 0 JEAN KELLOGG EXECUTIVE DIRECTOR 40.00 X 131382 0 20029 131382 0 20029 1 0 1 0 SAN FRANCISCO OPERA ASSOCIATION 301 VAN NESS AVENUE SAN FRANCISCO CA 94102 OPERA ARTIST TRAINING&PERFORMANCE 1631060 1 18990 30000 1623818 11065 1672808 PERFORMANCE REVENUES 711190 142320 142320 142320 816560 816560 1412361 0 1412361 1412361 1412361 263480 18990 128238 135242 135242 4179291 142320 0 2364163 128923 128923 16878 16878 134330 47015 26866 60449 349420 122297 132772 94351 17708 6197 5844 5667 47671 16685 15731 15255 41063 14372 13551 13140 19536 19536 193816 193816 8948 5443 3505 26674 2667 24007 12457 12457 49245 16398 16771 16076 2234 2234 CONTRACTED ARTIST DEVEL 1590813 1590813 PERFORMANCES AND PRODUC 59120 59120 CONTRACTED OVERHEAD 44289 44289 MISCELLANEOUS 43154 11620 30835 699 126973 40719 19373 66881 2913252 2071037 542185 300030 184982 423022 343587 35791 76628 6642 68621 24706 33912 85948 43622 45 42326 27015060 25646295 366689 350122 27941711 26676717 60942 63782 15000 60942 78782 X 13062407 12459383 1721910 1194319 13096452 12944233 27880769 26597935 27941711 26676717 X 1266039 -2532308 -16565 X 0 1 X 1 0 X 4694611 1815581 1350827 1320457 1672808 10854284 4694611 1815581 1350827 1320457 1672808 10854284 3185164 7669120 580890 681677 739552 763809 816560 3582488 14436772 1908521 0.53120 0.51670 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 26724690 10916 -513028 134066 468767 25619745 25320382 134172 2215067 132350 812581 26724690 23184056 145450 2614656 113471 510309 25320382 20453528 85349 3205196 96145 463872 23184056 17873234 3506165 -155910 94312 675649 20453528 0.45300 0.50500 0.04200 0 0 85948 43622 42326 42326 X 1702647 -2532308 129615 -73951 -2476644 4179291 0 4179291 2985481 129615 -57386 72229 2913252 0 2913252 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. 1 EUROPE 0 0 CAREER GRANTS 12238 NORTH AMERICA 0 0 CAREER GRANTS 4640 0 0 0 0 0 0 16878 0 16878 CAREER GRANTS EUROPE 6 12238 CHECKS CAREER GRANTS NORTH AMERICA 4 4640 CHECKS 0 0 0 0 0 0 PART I, LINE 2: 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. X X X X X X X ANNUAL BENEFIT GALA 260128 18990 241138 64870 27066 36302 1 22342 22342 282470 18990 263480 64870 27066 36302 128238 135242 1 CAREER GRANT 54 128923 PART I, LINE 2: 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. X X 0 0 0 0 0 0 0 0 0 JEAN KELLOGG EXECUTIVE DIRECTOR 131382 0 0 0 0 0 0 0 20029 0 151411 0 0 0 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 X EVENT DISCOUNTS 1 22500 FAIR MARKET VALUE 0 0 0 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.