2011-05-10T14:15:44-05:00 2010-09-30 Karlsson & Lane An Accountancy Corp 4725 First St Ste 226 Pleasanton CA 94566 990 2009-10-01 946084831 Merola Opera Program MERO 4155656427 301 Van Ness Avenue San Francisco CA 94102 PATRICK C WILKEN 4155656427 2011-05-09 1 Penny L Lane CPA 9252715519 2009 2016-02-24 21:20:13Z PATRICK C WILKEN 301 VAN NESS AVE SAN FRANCISCO CA 94102 2548574 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. 41 41 6 31 0 0 1900617 1282009 138944 119260 -1710928 962698 70630 80123 399263 2444090 111697 96475 0 384764 366619 0 190461 1583020 1424488 2079481 1887582 -1680218 556508 18369358 19513581 24818 40302 18344540 19473279 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 1 1319883 EACH YEAR, NEARLY 800 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 10-WEEKS.THE PROGRAM INCLUDES: MUSICAL STYLE AND INTERPRETATION STAGE TECHNIQUE ENSEMBLE WORK MOVEMENT ACCOMPANIMENT MAKEUP ACTING FENCING CONDUCTING ROLE COACHING PROMPTING LANGUAGES AND DICTIONA 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 OPERA ARTISTS. PARTICIPANTS HAVE SEVERAL CHANCES TO DEMONSTRATE THEIR ARTISTIC GROWTH AS THEY PERFORM A FULLY-STAGED OPERA, A CONCERT AT THE YERBA BUENA GARDENS (FREE), AND THE HERBST 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 NUMEROUS INDIVIDUALS, FOUNDATIONS AND OTHER GRANTING BODIES. MEROLA ARTISTS GRADUATE FROM 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. 1319883 1 1 0 0 0 0 0 0 1 1 1 0 0 0 0 0 1 0 1 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 73 0 1 6 1 0 0 0 0 0 1 1 0 0 0 41 41 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 CA X CHRISTINE FRANK 4155653242 301 VAN NESS AVENUE SAN FRANCISCO CA 94102 X AMII BARNARD-BAHN 2.00 X 0 0 0 DARLA BASTONI 2.00 X 0 0 0 MARY SUE BIZZARRI 2.00 X 0 0 0 BARBARA BRUSER CLARK 2.00 X 0 0 0 THE HON MARIE COLLINS 2.00 X 0 0 0 DR LISA DANZIG 2.00 X 0 0 0 ROBERT L DUNN 2.00 X 0 0 0 EDWARD N ESCHBACH 2.00 X 0 0 0 SUSAN HONE 2.00 X 0 0 0 DANA TURKINGTON HORNER 2.00 X 0 0 0 DR JOHN LAVORGNA 2.00 X 0 0 0 SYLVIA R LINDSEY 2.00 X 0 0 0 JOHN W LINDSTROM 2.00 X 0 0 0 WILLIAM J LOWENBERG 2.00 X 0 0 0 LINDSAY MACDERMID 5.00 X 0 0 0 DR MYRON MARX 2.00 X 0 0 0 STANLEY MICHAEL III 2.00 X 0 0 0 ROBERT B MISON 2.00 X 0 0 0 ANNA B POPE 2.00 X 0 0 0 DR PAMELA ZELL RIGG 2.00 X 0 0 0 MARY STEVENS RILEY 2.00 X 0 0 0 DALE ROBARDS 5.00 X 0 0 0 JULIETTE ROBBINS 2.00 X 0 0 0 FREDA SCOTT 2.00 X 0 0 0 NATALIE O SHUTTLEWORTH 2.00 X 0 0 0 MARY C SLAWSON 2.00 X 0 0 0 DR DAVID D STEIN 2.00 X 0 0 0 DR CONRAD W SWEETING 2.00 X 0 0 0 ROSS UCHIMURA 2.00 X 0 0 0 ANITA WEISSBERG 2.00 X 0 0 0 LONNY DARWIN 2.00 X 0 0 0 PEGGY DENNIS 2.00 X 0 0 0 A BARLOW FERGUSON 2.00 X 0 0 0 JANE ROOS LE ROUX 2.00 X 0 0 0 HARRIET MEYER QUARRE 2.00 X 0 0 0 GERALD B ROSENSTEIN 2.00 X 0 0 0 DR JOAN B KELLY 2.00 X 0 0 0 THOMAS MORTON 2.00 X 0 0 0 RUSTY ROLLAND 2.00 X 0 0 0 ROBERT B JACOBY 2.00 X 0 0 0 JAYNE DAVIS 17.00 X 0 0 0 PATRICK WILKEN 22.00 X 0 0 0 DAVID S HUGLE 7.00 X 0 0 0 TRACY GRANT 12.00 X 0 0 0 BLANCHE GERMAIN STREETER 4.00 X 0 0 0 DONNA L BLACKER 4.00 X 0 0 0 CARLYN CLAUSE 4.00 X 0 0 0 0 0 0 0 0 0 0 SAN FRANCISCO OPERA ASSOCIATION 301 VAN NESS AVENUE SAN FRANCISCO CA 94102 OPERA ARTIST TRAINING&PERFORMANCE 1116398 1 38054 25000 1218955 32380 1282009 PERFORMANCE REVENUES 711190 119260 119260 119260 613391 613391 349307 349307 349307 349307 184607 38054 104484 80123 80123 2444090 468567 0 693514 87937 87937 8538 8538 296000 96865 106710 92425 20953 6857 7554 6542 24022 7861 8660 7501 25644 8392 9245 8007 18561 18561 126709 126709 3607 1875 1732 19650 2017 17633 10019 10019 11663 5361 6302 2894 2894 3535 3535 CONTRACTED ARTIST DEVEL 1044398 1044398 CONTRACTED OVERHEAD 44500 44500 CONTRACTED AUDITIONING 27500 27500 PERFORMANCES AND PRODUC 23652 23652 HOSPITALITY 23360 2234 21126 64440 7883 27364 29193 1887582 1319883 377238 190461 1639 3866 2063106 1575459 1821 41614 1152 24341 8713 10382 41432 32285 10696 9147 15286057 17544515 996174 304257 18369358 19513581 24818 40302 24818 40302 X 7834105 8427586 1492979 816446 9017456 10229247 18344540 19473279 18369358 19513581 X 0 1 1 X 0 X 1874628 1416355 1585841 1900617 1282009 8059450 1874628 1416355 1585841 1900617 1282009 8059450 8059450 482660 625527 678558 675278 613391 3075414 42373 230583 272956 11407820 1854779 0.70650 0.80990 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15578613 34463 3043544 783386 17873234 15680854 11400 689057 802698 15578613 0.39000 0.57200 0.03800 0 0 41432 32285 9147 9147 2444090 1887582 556508 563245 8986 572231 1128739 2994096 563245 -13239 550006 2444090 0 2444090 1865357 -22225 -22225 1887582 0 1887582 Part V, Line 4: Description of Intended Use of Endowment Funds: 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: Description of Uncertain Tax Positions Under FIN 48: 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 2006 THROUGH 2009 INFORMATION RETURNS ARE OPEN AND SUBJECT TO EXAMINATION. IN MANAGEMENT'S JUDGMENT THERE ARE NO UNCERTAIN TAX POSITIONS AS OF SEPTEMBER 30, 2010. Part XI, Line 8 - Other Adjustments: CHANGE IN VALUE OF BENEFICIAL INTEREST: -2715. CHANGE IN VALUE OF ASSETS HELD IN REMAINDER TRUSTS: 11701. Part XII, Line 2d - Other Adjustments: CHANGE IN VALUE OF BENEFICIAL INTEREST: -2715. SPECIAL EVENT EXPENSES: 104484. CHANGE IN VALUE OF ASSETS HELD IN REMAINDER TRUSTS: 11701. INVESTMENT FEES: -126709. Part XIII, Line 2d - Other Adjustments: SPECIAL EVENT EXPENSES: 104484. INVESTMENT FEES: -126709. 1 0 0 0 CAREER GRANTS EAST ASIA & THE PACIFIC 1 2700 CHECKS CAREER GRANTS EUROPE 4 5838 CHECKS Procedure for Monitoring Grants Outside the U.S.: Schedule F, Part I, Line 2: THE ORGANIZATION AWARDS CAREER GRANTS. EACH TIME A CAREER GRANT IS AWARDED IT IS ACCOMPANIED BY A "CAREER GRANT USAGE REPORT". THE RECIPIENT MUST COMPLETE AND RETURN THE 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 0 ANNUAL BENEFIT GALA 222661 38054 184607 48439 2363 53682 222661 38054 184607 48439 2363 53682 104484 80123 1 CAREER GRANT 57 87937 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: THE ORGANIZATION AWARDS CAREER GRANTS. EACH TIME A CAREER GRANT IS AWARDED IT IS ACCOMPANIED BY A "CAREER GRANT USAGE REPORT". THE RECIPIENT MUST COMPLETE AND RETURN THE REPORT ALONG WITH APPLICABLE EXPENSE RECEIPTS/INVOICES. THOSE FAILING TO FOLLOW THIS PROCEDURE ARE NO LONGER ELIGIBLE FOR ADDITIONAL GRANTS. JAYNE DAVIS CHAIRMAN JAYNE DAVIS IS A BOARD MEMBER OF SAN FRANCISCO OPERA ASSOCIATION (SFOA). SFOA PROVIDED CONTRACTED SERVICES OF $1,116,398 TO THE ORGANIZATION DURING THE YEAR ENDED SEPTEMBER 30, 2010. 0 SYLVIA R LINDSEY DIRECTOR SYLVIA R LINDSEY IS A BOARD MEMBER OF SAN FRANCISCO OPERA ASSOCIATION (SFOA). SFOA PROVIDED CONTRACTED SERVICES OF $1,116,398 TO THE ORGANIZATION DURING THE YEAR ENDED SEPTEMBER 30, 2010. 0 WILLIAM J LOWENBERG DIRECTOR WILLIAM J LOWENBERG WAS A BOARD MEMBER OF SAN FRANCISCO OPERA ASSOCIATION (SFOA). SFOA PROVIDED CONTRACTED SERVICES OF $1,116,398 TO THE ORGANIZATION DURING THE YEAR ENDED SEPTEMBER 30, 2010. 0 PATRICK C WILKEN PRESIDENT PATRICK C WILKEN IS AN EX-OFFICIO BOARD MEMBER OF SAN FRANCISCO OPERA ASSOCIATION (SFOA). SFOA PROVIDED CONTRACTED SERVICES OF $1,116,398 TO THE ORGANIZATION DURING THE YEAR ENDED SEPTEMBER 30, 2010. 0 BARBARA BRUSER DIRECTOR 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 X 6 16026 FAIR MARKET VALUE X WINE & OTHERS 9 16354 FAIR MARKET VALUE 0 0 0 Form 990, Part III, line 3 Changes in Program Services IN PLANNING AND BUDGETING THE 2010 SUMMER TRAINING PROGRAM, IT WAS NECESSARY TO TAKE INTO CONSIDERATION THE VOLATILITY OF THE ECONOMIC SITUATION IN 2009. THE MEROLA OPERA PROGRAM BOARD OF DIRECTORS OPTED TO IMPLEMENT CHANGES TO THE SUMMER TRAINING PROGRAM TO ENSURE LONG-TERM FINANCIAL STABILITY-WHILE PRESERVING THE INTEGRITY OF THE TRAINING PROVIDED TO OUR YOUNG ARTISTS. THE CHANGES ARE OUTLINED BELOW: -MEROLA PRODUCED ONE FULLY STAGED OPERA INSTEAD OF TWO. THIS OPERA WAS DOUBLE CAST, WITH EACH OF THE TWO CASTS PERFORMING TWICE. IN ADDITION, EACH CAST HAD SEPARATE REHEARSAL SCHEDULES IN ORDER TO PROVIDE ALL PARTICIPANTS THE OPTIMAL EXPERIENCE IN PREPARING A NEW ROLE. -THE LENGTH OF THE SUMMER TRAINING PROGRAM WAS REDUCED BY TWO WEEKS, WITH FACULTY LEVELS REDUCED COMMENSURATELY. -THE NUMBER OF SINGERS ACCEPTED INTO THE PROGRAM WAS REDUCED BY THREE (20 IN 2010 VS 23 IN 2009). THE NUMBER OF APPRENTICE COACHES WAS REDUCED BY ONE (4 IN 2010 VS 5 IN 2009). 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 THE VOTING MEMBERS APPROVE CHANGES TO THE BYLAWS. Form 990, Part VI, Section B, line 11 THE FORM 990 IS PREPARED BY THE INDEPENDENT ACCOUNTING FIRM AND FIRST REVIEWED BY THE FINANCIAL ADMINISTRATOR AND BOARD LEADERSHIP. FOLLOWING ANY REQUIRED ADJUSTMENTS, THE FORM 990 IS THEN SUBMITTED TO THE AUDIT COMMITTEE FOR ITS REVIEW AND APPROVAL. Form 990, Part VI, Section B, line 12c THE CONFLICT OF INTEREST POLICY COVERS DIRECTORS, OFFICERS, EMPLOYEES AND ANY BOARD COMMITTEE MEMBERS. 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 C, line 18 THE ORGANIZATION MAKES ITS FORM 1023 AND FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST (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.