MEROLA OPERA PROGRAM: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- MEROLA OPERA PROGRAM (EIN 94-6084831)
- Tax period
- 2012-10-01 to 2013-09-30
- Filed
- 2014-03-07
- IRS object ID
- 201410669349300211
- Schema version
- 2012v2.1
- 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 L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-03-07T12:39:33-06:00 | Timestamp |
| Tax Period End Date | 2013-09-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 942590397 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KARLSSON & LANE AN ACCOUNTANCY CORP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4725 FIRST ST STE 226 | AddressLine1 |
| City | PLEASANTON | City |
| State | CA | State |
| ZIP Code | 94566 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-10-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 946084831 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MEROLA OPERA PROGRAM | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | MERO | NameControl |
| Phone | 4155656427 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 301 VAN NESS AVENUE | AddressLine1 |
| City | SAN FRANCISCO | City |
| State | CA | State |
| ZIP Code | 94102 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JEAN K KELLOGG | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 4155656427 | Phone |
| Date Signed | 2014-03-05 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | PENNY L LANE CPA | Name |
| PTIN | P00743411 | PTIN |
| Phone | 9252715519 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | JEAN K KELLOGG | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 301 VAN NESS AVE | AddressLine1 |
| City | SAN FRANCISCO | City |
| State | CA | State |
| ZIP Code | 94102 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 3185974 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.MEROLA.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1957 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 37 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 37 | NbrIndependentVotingMembers |
| Total Nbr Employees | 6 | TotalNbrEmployees |
| Total Nbr Volunteers | 45 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 1815581 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1350827 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 136038 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 142650 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 1188329 | InvestmentIncomePriorYear |
| Investment Income Current Year | 1455714 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 124800 | OtherRevenuePriorYear |
| Other Revenue Current Year | 122432 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 3264748 | TotalRevenuePriorYear |
| Total Revenue Current Year | 3071623 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 114765 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 140375 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 539241 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 544790 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 320497 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 2168489 | OtherExpensePriorYear |
| Other Expenses Current Year | 2021801 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 2822495 | TotalExpensesPriorYear |
| Total Expenses Current Year | 2706966 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 442253 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 364657 | RevenuesLessExpensesCY |
| Total Assets BOY | 25132007 | TotalAssetsBOY |
| Total Assets EOY | 26816496 | TotalAssetsEOY |
| Total Liabilities BOY | 60643 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 47268 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 25071364 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 26769228 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 1931916 | Expense |
| Grants | 140375 | Grants |
| Revenue | 142650 | Revenue |
| Description | 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. | Description |
| Total Program Service Expense | 1931916 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 1 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 1 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 0 | 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 | 1 | 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 | 75 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 6 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| 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 |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 37 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 37 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | 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 | 1 | 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 | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Own Website | X | OwnWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHRISTINE FRANK | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 4155653242 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 301 VAN NESS AVENUE | AddressLine1 |
| City | SAN FRANCISCO | City |
| State | CA | State |
| ZIP Code | 94102 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (44 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| 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 |
| THE HON MARIE BERTILLION COLLINS | ||||||
| VICE PRESIDENT | 5.00 | X | X | 0 | 0 | 0 |
| ROBERT B MISON | ||||||
| VICE PRESIDENT | 5.00 | X | X | 0 | 0 | 0 |
| BLANCHE GERMAIN STREETER | ||||||
| VICE PRESIDENT | 5.00 | X | X | 0 | 0 | 0 |
| MARY SUE BIZZARRI | ||||||
| TREASURER | 20.00 | X | X | 0 | 0 | 0 |
| DR JOAN B KELLY | ||||||
| SECRETARY | 5.00 | X | X | 0 | 0 | 0 |
| JANE BURKHARD | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| BARBARA BRUSER CLARK | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| CARLYN CLAUSE | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| MICHAEL COLBRUNO | ||||||
| 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 | |
| HELGA CURRY | ||||||
| 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 | |
| R DAVID FREEMAN | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| MARY HENDERSON | ||||||
| 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 | |
| SYLVIA R LINDSEY | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| JOHN W LINDSTROM | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| LINDSAY MACDERMID | ||||||
| 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 | |
| THOMAS MORTON | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| JAMES A NOE III | ||||||
| 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 | |
| W CONRAD SWEETING | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| ANITA WEISSBERG | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| SUSAN YORK | ||||||
| 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 | 121200 | 0 | 16782 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 121200 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 16782 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SAN FRANCISCO OPERA ASSOCIATION | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 301 VAN NESS AVENUE | AddressLine1 |
| City | SAN FRANCISCO | City |
| State | CA | State |
| ZIP Code | 94102 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | OPERA ARTIST TRAINING&PERFORMANCE | DescriptionOfServices |
| Compensation | 1797030 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
| Fundraising Events | 18723 | FundraisingEvents |
| Government Grants | 25000 | GovernmentGrants |
| All Other Contributions | 1307104 | AllOtherContributions |
| Noncash Contributions | 59149 | NoncashContributions |
| Total Contributions | 1350827 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | PERFORMANCE REVENUES | Description |
| Business Code | 711190 | BusinessCode |
| Total Revenue Column | 142650 | TotalRevenueColumn |
| Related Or Exempt Function Income | 142650 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 142650 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 739552 | TotalRevenueColumn |
| Exclusion | $739,552 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 716162 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 0 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 716162 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 716162 | TotalRevenueColumn |
| Related Or Exempt Function Income | 716162 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 236783 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 18723 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 114351 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 122432 | TotalRevenueColumn |
| Exclusion | $122,432 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3071623 | TotalRevenueColumn |
| Related Or Exempt Function Income | 858812 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $861,984 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 119940 | Total |
| Program Services | 119940 | ProgramServices |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 20435 | Total |
| Program Services | 20435 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 127200 | Total |
| Program Services | 47064 | ProgramServices |
| Management And General | 31800 | ManagementAndGeneral |
| Fundraising | 48336 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 315948 | Total |
| Program Services | 116901 | ProgramServices |
| Management And General | 78987 | ManagementAndGeneral |
| Fundraising | 120060 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 23130 | Total |
| Program Services | 8558 | ProgramServices |
| Management And General | 5783 | ManagementAndGeneral |
| Fundraising | 8789 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 39973 | Total |
| Program Services | 14790 | ProgramServices |
| Management And General | 9993 | ManagementAndGeneral |
| Fundraising | 15190 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 38539 | Total |
| Program Services | 14259 | ProgramServices |
| Management And General | 9635 | ManagementAndGeneral |
| Fundraising | 14645 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19121 | Total |
| Management And General | 19121 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 172326 | Total |
| Management And General | 172326 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16399 | Total |
| Management And General | 9810 | ManagementAndGeneral |
| Fundraising | 6589 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 33484 | Total |
| Management And General | 10060 | ManagementAndGeneral |
| Fundraising | 23424 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12325 | Total |
| Management And General | 12325 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15547 | Total |
| Management And General | 4699 | ManagementAndGeneral |
| Fundraising | 10848 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2636 | Total |
| Management And General | 2636 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| CONTRACTED ARTIST DEVEL | 1478939 | 1478939 | ||
| CONTRACTED OVERHEAD | 55271 | 55271 | ||
| PERFORMANCES AND PRODUC | 53583 | 53583 | ||
| HOSPITALITY | 34705 | 2009 | 2731 | 29965 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 127465 | Total |
| Program Services | 55438 | ProgramServices |
| Management And General | 29376 | ManagementAndGeneral |
| Fundraising | 42651 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2706966 | Total |
| Program Services | 1931916 | ProgramServices |
| Management And General | 454553 | ManagementAndGeneral |
| Fundraising | 320497 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 112505 | BOY |
| EOY | 211672 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1216561 | BOY |
| EOY | 1078100 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 250000 | BOY |
| EOY | 157541 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 47572 | BOY |
| EOY | 31577 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8385 | BOY |
| EOY | 16186 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 41432 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 40193 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3875 | BOY |
| EOY | 1239 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23058582 | BOY |
| EOY | 24970632 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 434527 | BOY |
| EOY | 349549 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25132007 | BOY |
| EOY | 26816496 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 60643 | BOY |
| EOY | 47268 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 60643 | BOY |
| EOY | 47268 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12003257 | BOY |
| EOY | 12764449 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1068525 | BOY |
| EOY | 1487600 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11999582 | BOY |
| EOY | 12517179 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25071364 | BOY |
| EOY | 26769228 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25132007 | BOY |
| EOY | 26816496 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 364657 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 1308083 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 25124 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| 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 | 1900617 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1282009 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 4694611 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1815581 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1350827 | CurrentTaxYear |
| Total | 11043645 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1900617 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1282009 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 4694611 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1815581 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1350827 | CurrentTaxYear |
| Total | 11043645 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amounts Subst Contributors Total | 3634651 | AmountsSubstContributorsTotal |
| Public Support Total170 | 7408994 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 675278 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 613391 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 580890 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 681677 | CurrentTaxYearMinus1Year |
| Current Tax Year | 739552 | CurrentTaxYear |
| Total | 3290788 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 14334433 | TotalSupport |
| Gross Receipts From Admissions Etc | 1705934 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.51690 | PublicSupportPertcentage170 |
| 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 | 23184056 | BeginningOfYearBalance |
| Contributions | 145450 | Contributions |
| Investment Earnings Or Losses | 2614656 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 140375 | GrantsOrScholarships |
| Other Expenditures | 483405 | OtherExpenditures |
| End Of Year Balance | 25320382 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 20453528 | BeginningOfYearBalance |
| Contributions | 85349 | Contributions |
| Investment Earnings Or Losses | 3205196 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 114765 | GrantsOrScholarships |
| Other Expenditures | 445252 | OtherExpenditures |
| End Of Year Balance | 23184056 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 17873234 | BeginningOfYearBalance |
| Contributions | 3506165 | Contributions |
| Investment Earnings Or Losses | -155910 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 94312 | GrantsOrScholarships |
| Other Expenditures | 675649 | OtherExpenditures |
| End Of Year Balance | 20453528 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 15578613 | BeginningOfYearBalance |
| Contributions | 34463 | Contributions |
| Investment Earnings Or Losses | 3043544 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 92701 | GrantsOrScholarships |
| Other Expenditures | 690685 | OtherExpenditures |
| End Of Year Balance | 17873234 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 15680854 | BeginningOfYearBalance |
| Contributions | 11400 | Contributions |
| Investment Earnings Or Losses | 689057 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 75254 | GrantsOrScholarships |
| Other Expenditures | 727444 | OtherExpenditures |
| End Of Year Balance | 15578613 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.45200 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.49400 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.05400 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 41432 | OtherCostOrOtherBasis |
| Depreciation | 40193 | Depreciation |
| Book Value | 1239 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 1239 | TotalOfBookValueLandBuildings |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 4730299 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 1308083 | NetUnrealizedGainsInvestments |
| Donated Srvc And Use Of Facilities | 383444 | DonatedSrvcAndUseOfFacilities |
| Other Revenues | -32851 | OtherRevenues |
| Revenue Not Rptd F990 | 1658676 | RevenueNotRptdF990 |
| Revenue Subtotal | 3071623 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 3071623 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 3032435 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 383444 | DonatedServicesUseOfFacilities |
| Other Expenses Included | -57975 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 325469 | ExpensesNotRptdF990 |
| Expenses Subtotal | 2706966 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 2706966 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: | 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. |
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | 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 2009 THROUGH 2012 INFORMATION RETURNS ARE OPEN AND SUBJECT TO EXAMINATION. IN MANAGEMENT'S JUDGMENT THERE ARE NO UNCERTAIN TAX POSITIONS AS OF SEPTEMBER 30, 2013. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | SPECIAL EVENT EXPENSES 114,351. CHANGE IN VALUE OF ASSETS HELD IN REMAINDER TRUSTS 25,124. INVESTMENT FEES -172,326. | |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | SPECIAL EVENT EXPENSES 114,351. INVESTMENT FEES -172,326. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 1 | GrantRecordsMaintained |
Accts Actvs Out US Table AcctsActvsOutUSTable (3 entries)
| RegionRegion | Number Of OfficesNumberOfOffices | Number Of EmployeesNumberOfEmployees | Type Of Activities ConductedTypeOfActivitiesConducted | Total ExpendituresTotalExpenditures |
|---|---|---|---|---|
| RUSSIA & THE NEWLY INDEPENDENT STATES | 0 | 0 | CAREER GRANTS | 700 |
| EUROPE | 0 | 0 | CAREER GRANTS | 10445 |
| NORTH AMERICA | 0 | 0 | CAREER GRANTS | 9290 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 0 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 0 | SubtotalNumberOfEmployees |
| Cont Number Of Offices | 0 | ContNumberOfOffices |
| Cont Number Of Employees | 0 | ContNumberOfEmployees |
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 20435 | SubtotalAmountSpent |
| Cont Amount Spent | 0 | ContAmountSpent |
| Total Amount Spent | 20435 | TotalAmountSpent |
Grants To Ind Outside US GrantsToIndOutsideUS (3 entries)
| Type Of AssistanceTypeOfAssistance | RegionRegion | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant | Manner Of Cash DisbursementMannerOfCashDisbursement |
|---|---|---|---|---|
| CAREER GRANTS | RUSSIA & THE NEWLY INDEPENDENT STATES - ARMENIA, AZERBIJAN, BELARUS, | 1 | 700 | CHECKS |
| CAREER GRANTS | EUROPE | 4 | 10445 | CHECKS |
| CAREER GRANTS | NORTH AMERICA | 5 | 9290 | CHECKS |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | 0 | TransferToForeignCorp |
| Interest In Foreign Trust | 0 | InterestInForeignTrust |
| Own Foreign Corp | 0 | OwnForeignCorp |
| Passive Foreign Invest Co | 0 | PassiveForeignInvestCo |
| Foreign Partnership | 0 | ForeignPartnership |
| Boycott Countries | 0 | BoycottCountries |
Form990 Schedule F Part V Form990ScheduleFPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.: | Identifier |
| Explanation | SCHEDULE F, 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. | Explanation |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | X | MailSolicitations |
| Email Solicitations | X | EmailSolicitations |
| Phone Solicitations | X | PhoneSolicitations |
| In Person Solicitations | X | InPersonSolicitations |
| Solicitation Of Non Govt Grants | X | SolicitationOfNonGovtGrants |
| Solicitation Of Govt Grants | X | SolicitationOfGovtGrants |
| Special Fundraising Events | X | SpecialFundraisingEvents |
| Agreement Ref Fundraising | 0 | AgreementRefFundraising |
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | ANNUAL BENEFIT GALA | NameOfEvent1 |
| Gross Receipts Event1 | 252864 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 18723 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 234141 | GrossRevenueEvent1 |
| Food And Beverage Event1 | 65032 | FoodAndBeverageEvent1 |
| Entertainment Event1 | 2266 | EntertainmentEvent1 |
| Other Direct Expenses Event1 | 47053 | OtherDirectExpensesEvent1 |
| Total Number Of Other Events | 1 | TotalNumberOfOtherEvents |
| Gross Receipts Other Events | 2642 | GrossReceiptsOtherEvents |
| Gross Revenue Other Events | 2642 | GrossRevenueOtherEvents |
| Gross Receipts Total | 255506 | GrossReceiptsTotal |
| Charitable Contributions Total | 18723 | CharitableContributionsTotal |
| Gross Revenue Total Events | 236783 | GrossRevenueTotalEvents |
| Food And Beverage Total Events | 65032 | FoodAndBeverageTotalEvents |
| Entertainment Total Events | 2266 | EntertainmentTotalEvents |
| Other Direct Expenses Total Events | 47053 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 114351 | DirectExpenseSummaryEvents |
| Net Income Summary | 122432 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | CAREER GRANT | TypeOfGrant |
| Number Of Recipients | 53 | NumberOfRecipients |
| Amount Of Cash Grant | 119940 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, 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. | Explanation |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (7 entries)
| RelationshipRelationship | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues | Amount Of TransactionAmountOfTransaction |
|---|---|---|---|
| JAYNE DAVIS | |||
| CHAIRMAN | JAYNE DAVIS IS A BOARD MEMBER OF SAN FRANCISCO OPERA ASSOCIATION (SFOA). SFOA PROVIDED CONTRACTED SERVICES OF $1,797,030 TO THE ORGANIZATION DURING THE YEAR ENDED SEPTEMBER 30, 2013. | 0 | |
| SYLVIA R LINDSEY | |||
| BOARD MEMBER | SYLVIA R LINDSEY IS A BOARD MEMBER OF SAN FRANCISCO OPERA ASSOCIATION (SFOA). SFOA PROVIDED CONTRACTED SERVICES OF $1,797,030 TO THE ORGANIZATION DURING THE YEAR ENDED SEPTEMBER 30, 2013. | 0 | |
| BARBARA BRUSER CLARK | |||
| BOARD MEMBER | BARBARA BRUSER IS CURRENTLY EMPLOYED BY FIRST REPUBLIC INVESTMENT MANAGEMENT, A SUBSIDIARY OF FIRST REPUBLIC BANK. THE ORGANIZATION HAS DEPOSITORY ACCOUNTS WITH FIRST REPUBLIC BANK. | 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 $1,797,030 TO THE ORGANIZATION DURING THE YEAR ENDED SEPTEMBER 30, 2013. | 0 | |
| DONNA BLACKER | |||
| PRESIDENT | DONNA BLACKER IS AN EX-OFFICIO BOARD MEMBER OF SAN FRANCISCO OPERA ASSOCIATION (SFOA). SFOA PROVIDED CONTRACTED SERVICES OF $1,797,030 TO THE ORGANIZATION DURING THE YEAR ENDED SEPTEMBER 30, 2013. | 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 $1,797,030 TO THE ORGANIZATION DURING THE YEAR ENDED SEPTEMBER 30, 2013. | 0 | |
| R DAVID FREEMAN | |||
| BOARD MEMBER | R. DAVID FREEMAN WORKS AT ASHFIELD CAPITAL PARTNERS LLC WHICH ACTS AS A MONEY MANAGER FOR UBS. UBS MANAGES THE ENDOWMENT FUNDS OF THE MEROLA OPERA PROGRAM. ASHFIELD CAPITAL PARTNERS LLC WOULD NOT ACCEPT ANY ASSIGNMENTS TO MANAGE MEROLA'S ENDOWMENT THROUGH UBS. | 0 | 0 |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 10 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 30856 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenues |
Other Non Cash Contributions Table OtherNonCashContributionsTable (2 entries)
| Non Cash CheckboxNonCashCheckbox | DescriptionDescription | Number Of ContributionsNumberOfContributions | Noncash Contribs Rptd F990NoncashContribsRptdF990 | Method Of Determining RevenuesMethodOfDeterminingRevenues |
|---|---|---|---|---|
| X | WINE/CHOCOLATE | 4 | 14493 | FAIR MARKET VALUE |
| X | TICKETS/DISCOUNTS | 2 | 13800 | FAIR MARKET VALUE |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (9 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| 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 25,124. | CHANGES IN NET ASSETS OR FUND BALANCES: |