CINCINNATI OPERA ASSOCIATION: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- CINCINNATI OPERA ASSOCIATION (EIN 31-0549044)
- Tax period
- 2024-09-01 to 2025-08-31
- Filed
- 2026-03-31
- IRS object ID
- 202630909349300213
- Schema version
- 2024v5.5
- 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 G
- Schedule J
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-03-31T07:21:17-05:00 | ReturnTs |
| Tax Period End | 2025-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 311119890 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Barnes Dennig & Co LTD | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 150 East Fourth Street | AddressLine1Txt |
| City | Cincinnati | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 310549044 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Cincinnati Opera Association Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CINC | BusinessNameControlTxt |
| Phone | 5137685500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1243 Elm St Music Hall | AddressLine1Txt |
| City | Cincinnati | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45202 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Christopher Milligan | PersonNm |
| Person Title | General Director & CEO | PersonTitleTxt |
| Phone | 5137685500 | PhoneNum |
| Signature | 2026-03-30 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Paula Hume | PreparerPersonNm |
| PTIN | P00537516 | PTIN |
| Phone | 5132418313 | PhoneNum |
| Preparation | 2026-03-30 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Christopher Milligan | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1243 Elm St Music Hall | AddressLine1Txt |
| City | Cincinnati | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $14,015,212 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.cincinnatiopera.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1935 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | To enrich and connect the community through diverse opera experiences. | ActivityOrMissionDesc |
| Voting Members Governing Body | 43 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 43 | VotingMembersIndependentCnt |
| Total Employee | 127 | TotalEmployeeCnt |
| Total Volunteers | 111 | TotalVolunteersCnt |
| Total Gross UBI | $33,671 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $4,226,372 | PYContributionsGrantsAmt |
| CY Contributions Grants | $6,424,974 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,752,219 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,834,851 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,829,145 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,413,732 | CYInvestmentIncomeAmt |
| PY Other Revenue | $48,403 | PYOtherRevenueAmt |
| CY Other Revenue | -$24,435 | CYOtherRevenueAmt |
| PY Total Revenue | $7,856,139 | PYTotalRevenueAmt |
| CY Total Revenue | $10,649,122 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,236,251 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,843,949 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $260,625 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $135,000 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $928,723 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,608,115 | PYOtherExpensesAmt |
| CY Other Expenses | $3,737,842 | CYOtherExpensesAmt |
| PY Total Expenses | $10,104,991 | PYTotalExpensesAmt |
| CY Total Expenses | $8,716,791 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$2,248,852 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,932,331 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $39,368,279 | TotalAssetsBOYAmt |
| Total Assets EOY | $41,780,925 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,734,856 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,278,559 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $36,633,423 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $39,502,366 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | The second oldest opera company in America, Cincinnati Opera presents dynamic opera productions every summer in Cincinnati's historic Music Hall. Cincinnati Opera is dedicated to educating, entertaining, and inspiring audiences by presenting opera performances, school tours, and community programs for adults and children that meet the highest standards of artistic excellence. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $6,546,658 | ExpenseAmt |
| Revenue | $1,834,851 | RevenueAmt |
| Desc | Cincinnati Opera, the nation's second-oldest opera company, presented its 105th anniversary season at historic Music Hall. The company's 2025 Summer Festival spanned June and July and included three mainstage productions featuring renowned singers, the Cincinnati Opera Chorus, the Cincinnati Symphony Orchestra, Cincinnati Boychoir, and dancers from Cincinnati Ballet. Repertoire included a new-to-Cincinnati production of Giuseppe Verdi's tragic Rigoletto, a sumptuous production of Giacomo Puccini's timeless classic Tosca, and a brand-new production of the beloved musical Fiddler on the Roof. The season also included Studio Sessions, an intimate series of three cabaret-style performances curated by celebrated opera artists, offering audiences a close-up experience of operatic artistry.Cincinnati Opera extended its reach with low-cost and accessible community programs, including Opera Goes to Church presented in conjunction with local congregations, and a Sensory-Friendly Rehearsal, providing an inclusive opera experience for individuals with sensory sensitivities. Year-round, Cincinnati Opera offers a variety of programs throughout the community designed to engage and connect with students, families, and the opera-curious, inspiring a lifelong love of opera across all ages and backgrounds. | Desc |
| Total Program Service Expenses | $6,546,658 | 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 |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | Yes (1) | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | 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 With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | 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 | 180 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 127 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| 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 |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 43 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 43 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | 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 | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | OH | 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 | Greg Lee | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5137685500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1243 Elm Street | AddressLine1Txt |
| City | Cincinnati | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45202 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (64 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd |
|---|---|---|---|---|---|---|---|
| Melanie M Chavez | |||||||
| Chairman | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Liz Kathman Grubow | |||||||
| Chairman - Exit 09/18/24 | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Ronald T Bates | |||||||
| President | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Robert Bitter | |||||||
| Treasurer | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Charles E Baverman III | |||||||
| Secretary | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Katherine Anderson | |||||||
| Trustee | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Boris Auerbach | |||||||
| Trustee - Exit 09/18/24 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Aine M Baldwin | |||||||
| Trustee - Start 09/18/24 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Flavia Bastos PhD | |||||||
| Trustee | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Elaine Billmire MD | |||||||
| Trustee | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Thomas F Boat MD | |||||||
| Trustee | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Walter Bruyninckx | |||||||
| Trustee | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Onassis Caneris MD | |||||||
| Trustee - Start 09/18/24 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Michael L Cioffi | |||||||
| Trustee - Exit 09/18/24 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Sheila Cole | |||||||
| Trustee - Exit 09/18/24 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Peter G Courlas | |||||||
| Trustee | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Eric Dauer | |||||||
| Trustee | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Kristy Davis-Mustain | |||||||
| Trustee - Start 09/18/24 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Ralph A Giannella MD | |||||||
| Trustee | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Barbara Hahn | |||||||
| Trustee - Exit 09/18/24 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Gary T Doc Huffman | |||||||
| Trustee - Exit 09/18/24 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Jason Jackman | |||||||
| Trustee | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Anne Jaroszewicz | |||||||
| Trustee | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Kevin C Jones | |||||||
| Trustee - Exit 09/18/24 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Yemisi O Jones MD | |||||||
| Trustee | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Mike Kelly | |||||||
| Trustee - Start 09/18/24 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Helen Kemp | |||||||
| Trustee - Start 09/18/24 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Bo-Kyung Kim Kirby | |||||||
| Trustee - Start 09/18/24 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Mona Kerstine | |||||||
| Trustee - Exit 09/18/24 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Katie Lanni | |||||||
| Trustee | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Nanci Wilks Lanni | |||||||
| Trustee | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Lynn Larson | |||||||
| Trustee | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Ashleigh Marable | |||||||
| Trustee | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Michael A Marrero | |||||||
| Trustee - Exit 09/18/24 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Everett McCorvey | |||||||
| Trustee | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| David Motch | |||||||
| Trustee - Exit 09/18/24 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Christine E Neyer | |||||||
| Trustee - Exit 09/18/24 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Robert W Olson | |||||||
| Trustee - Exit 09/18/24 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Reena Dhanda Patil MD | |||||||
| Trustee - Exit 09/18/24 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Michael L Powell | |||||||
| Trustee | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Tarita Preston | |||||||
| Trustee - Start 09/18/24 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Nicholas W Puncer | |||||||
| Trustee | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Jason Riveiro | |||||||
| Trustee | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Cristina Rugg | |||||||
| Trustee - Start 09/18/24 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Regina Carswell Russo | |||||||
| Trustee | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| G James Sammarco MD | |||||||
| Trustee | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Ruthann Sammarco | |||||||
| Trustee | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Ann H Santen | |||||||
| Trustee - Start 09/18/24 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Edward B Silberstein MD | |||||||
| Trustee - Exit 09/18/24 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Bradbury Skidmore MD | |||||||
| Trustee | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Susan R Strick MD | |||||||
| Trustee | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Tricia Suit | |||||||
| Trustee | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Mary Ann Taylor | |||||||
| Trustee - Exit 09/18/24 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Brian Tiffany | |||||||
| Trustee | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Catharina Toltzis PhD | |||||||
| Trustee - Start 09/18/24 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Sheila Williams | |||||||
| Trustee - Exit 09/18/24 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Stanford T Williams Jr | |||||||
| Trustee | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Ronna K Willis | |||||||
| Trustee - Start 09/18/24 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Jeannine Winkelmann | |||||||
| Trustee - Exit 09/18/24 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Peg Wyant | |||||||
| Trustee | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Christopher A Milligan | |||||||
| General Director & CEO | 50.00 | Yes (X) | $242,965 | $0 | $19,691 | ||
| Kenneth Wetstein | |||||||
| Chief Philanthropy Officer | 50.00 | Yes (X) | $72,756 | $0 | $6,427 | ||
| Jennifer M DuBois | |||||||
| Chief Financial Officer | 50.00 | Yes (X) | $124,772 | $0 | $12,717 | ||
| Evans J Mirageas | |||||||
| Artistic Director | 50.00 | $236,928 | $0 | $17,299 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $677,421 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $56,134 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Cincinnati Arts Association | |||||
| 650 Walnut Street | Cincinnati | OH | 45202 | Rent and Building Services | $1,257,629 |
| Cincinnati Symphony Orchestra | |||||
| 1241 Elm Street | Cincinnati | OH | 45202 | Orchestra Services | $1,071,668 |
| Terra Firma - Reinhold LLC | |||||
| 6281 Tri-Ridge Blvd | Loveland | OH | 45140 | Rent | $346,038 |
| Community Counselling Service Co LLC | |||||
| 527 Madison Ave 5th Flr | New York | NY | 10022 | Professional Fundraising Service | $142,897 |
| Clark Schaefer Strategic HR | |||||
| 10856 Reed Hartman Hwy 225 | Blue Ash | OH | 45242 | HR Services | $120,504 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $683,850 | FederatedCampaignsAmt |
| Fundraising | $48,272 | FundraisingAmt |
| Government Grants | $183,704 | GovernmentGrantsAmt |
| All Other Contributions | $5,509,148 | AllOtherContributionsAmt |
| Noncash Contributions | $38,860 | NoncashContributionsAmt |
| Total Contributions | $6,424,974 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Event Revenue | 711190 | $1,575,712 | $1,575,712 |
| Set Rental Income | 711190 | $214,877 | $214,877 |
| Education Outreach | 711190 | $25,315 | $25,315 |
| Merchandise Income | 711190 | $11,947 | $11,947 |
| Shared Services | 711190 | $7,000 | $7,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,834,851 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $986,077 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $33,671 | UnrelatedBusinessRevenueAmt |
| Exclusion | $952,406 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,700,042 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,272,387 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,427,655 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,427,655 | TotalRevenueColumnAmt |
| Exclusion | $1,427,655 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $69,209 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $48,272 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $93,703 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$24,494 | TotalRevenueColumnAmt |
| Exclusion | -$24,494 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Miscellaneous | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $59 | TotalRevenueColumnAmt |
| Exclusion | $59 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $59 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,649,122 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,834,851 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $33,671 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,355,626 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $733,554 | TotalAmt |
| Program Services | $375,275 | ProgramServicesAmt |
| Management And General | $189,793 | ManagementAndGeneralAmt |
| Fundraising | $168,486 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,582,904 | TotalAmt |
| Program Services | $2,720,336 | ProgramServicesAmt |
| Management And General | $552,890 | ManagementAndGeneralAmt |
| Fundraising | $309,678 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,778 | TotalAmt |
| Program Services | $19,199 | ProgramServicesAmt |
| Management And General | $10,849 | ManagementAndGeneralAmt |
| Fundraising | $6,730 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $304,114 | TotalAmt |
| Program Services | $167,650 | ProgramServicesAmt |
| Management And General | $88,465 | ManagementAndGeneralAmt |
| Fundraising | $47,999 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $186,599 | TotalAmt |
| Program Services | $104,080 | ProgramServicesAmt |
| Management And General | $50,298 | ManagementAndGeneralAmt |
| Fundraising | $32,221 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,596 | TotalAmt |
| Management And General | $5,596 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,075 | TotalAmt |
| Management And General | $46,075 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $135,000 | TotalAmt |
| Fundraising | $135,000 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $210,823 | TotalAmt |
| Program Services | $116,069 | ProgramServicesAmt |
| Management And General | $58,034 | ManagementAndGeneralAmt |
| Fundraising | $36,720 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $392,614 | TotalAmt |
| Program Services | $272,285 | ProgramServicesAmt |
| Management And General | $1,000 | ManagementAndGeneralAmt |
| Fundraising | $119,329 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88,373 | TotalAmt |
| Program Services | $7,085 | ProgramServicesAmt |
| Management And General | $73,289 | ManagementAndGeneralAmt |
| Fundraising | $7,999 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $133,178 | TotalAmt |
| Program Services | $93,224 | ProgramServicesAmt |
| Management And General | $19,977 | ManagementAndGeneralAmt |
| Fundraising | $19,977 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $689,411 | TotalAmt |
| Program Services | $643,376 | ProgramServicesAmt |
| Management And General | $36,845 | ManagementAndGeneralAmt |
| Fundraising | $9,190 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $345,505 | TotalAmt |
| Program Services | $336,648 | ProgramServicesAmt |
| Management And General | $4,229 | ManagementAndGeneralAmt |
| Fundraising | $4,628 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,435 | TotalAmt |
| Management And General | $1,844 | ManagementAndGeneralAmt |
| Fundraising | $6,591 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,561 | TotalAmt |
| Program Services | $25,778 | ProgramServicesAmt |
| Management And General | $5,783 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $62,191 | TotalAmt |
| Program Services | $49,752 | ProgramServicesAmt |
| Management And General | $9,329 | ManagementAndGeneralAmt |
| Fundraising | $3,110 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Production & Artistic | $1,438,780 | $1,438,780 | ||
| Scenery | $123,341 | $123,341 | ||
| Other expenses | $105,025 | $8,461 | $79,096 | $17,468 |
| Education Programs | $45,319 | $45,319 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,615 | TotalAmt |
| Management And General | $8,018 | ManagementAndGeneralAmt |
| Fundraising | $3,597 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,716,791 | TotalAmt |
| Program Services | $6,546,658 | ProgramServicesAmt |
| Management And General | $1,241,410 | ManagementAndGeneralAmt |
| Fundraising | $928,723 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $427,176 | BOYAmt |
| EOY | $2,344,783 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,133,904 | BOYAmt |
| EOY | $1,134,106 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,220 | BOYAmt |
| EOY | $42,921 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,263 | BOYAmt |
| EOY | $91,050 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $6,507,266 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $6,395,115 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $106,196 | BOYAmt |
| EOY | $112,151 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,951,099 | BOYAmt |
| EOY | $24,164,738 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,001,269 | BOYAmt |
| EOY | $11,873,515 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $353,472 | BOYAmt |
| EOY | $10,402 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,315,680 | BOYAmt |
| EOY | $2,007,259 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,368,279 | BOYAmt |
| EOY | $41,780,925 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $380,637 | BOYAmt |
| EOY | $202,601 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $40,619 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,354,219 | BOYAmt |
| EOY | $2,035,339 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,734,856 | BOYAmt |
| EOY | $2,278,559 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,896,210 | BOYAmt |
| EOY | $8,264,036 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,737,213 | BOYAmt |
| EOY | $31,238,330 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,633,423 | BOYAmt |
| EOY | $39,502,366 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,368,279 | BOYAmt |
| EOY | $41,780,925 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,932,331 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $64,365 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $872,247 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| 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 | $5,141,492 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,916,368 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,884,448 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,214,559 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,424,974 | CurrentTaxYearAmt |
| Total | $26,581,841 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,141,492 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,916,368 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,884,448 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,214,559 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,424,974 | CurrentTaxYearAmt |
| Total | $26,581,841 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $5,442,205 | SubstantialContributorsTotAmt |
| Public Support Total170 | $21,139,636 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $768,531 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $795,701 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $921,633 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,015,915 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $986,077 | CurrentTaxYearAmt |
| Total | $4,487,857 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $3,505 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,577 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $49,519 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $59 | CurrentTaxYearAmt |
| Total | $55,660 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $31,125,358 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $7,246,621 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.67920 | PublicSupportCY170Pct |
| Public Support PY170 | 0.69760 | 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 | $23,291,099 | BeginningYearBalanceAmt |
| Contributions | $1,045,000 | ContributionsAmt |
| Investment Earnings Or Losses | $1,932,251 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,786,291 | OtherExpendituresAmt |
| End Year Balance | $24,482,059 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $22,045,152 | BeginningYearBalanceAmt |
| Contributions | $65,958 | ContributionsAmt |
| Investment Earnings Or Losses | $3,579,183 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $2,399,194 | OtherExpendituresAmt |
| End Year Balance | $23,291,099 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $22,075,675 | BeginningYearBalanceAmt |
| Contributions | $100,000 | ContributionsAmt |
| Investment Earnings Or Losses | $1,662,306 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,792,829 | OtherExpendituresAmt |
| End Year Balance | $22,045,152 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $25,881,875 | BeginningYearBalanceAmt |
| Contributions | $100,000 | ContributionsAmt |
| Investment Earnings Or Losses | -$2,788,005 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,022,011 | OtherExpendituresAmt |
| Administrative Expenses | $96,184 | AdministrativeExpensesAmt |
| End Year Balance | $22,075,675 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $22,646,744 | BeginningYearBalanceAmt |
| Contributions | $406,023 | ContributionsAmt |
| Investment Earnings Or Losses | $4,796,044 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,657,572 | OtherExpendituresAmt |
| Administrative Expenses | $309,364 | AdministrativeExpensesAmt |
| End Year Balance | $25,881,875 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.35000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.65000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,746,749 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,746,749 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,760,517 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,648,366 | DepreciationAmt |
| Book Value | $112,151 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $112,151 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Beneficial Interest in Assets | Desc |
| Book Value | $11,873,515 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $11,873,515 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Lease Liability | Desc |
| Amt | $2,035,339 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,035,339 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $11,680,304 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $64,365 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $867 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $965,950 | OtherRevenueAmt |
| Revenue Not Reported | $1,031,182 | RevenueNotReportedAmt |
| Revenue Subtotal | $10,649,122 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $10,649,122 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $8,811,361 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $867 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $93,703 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $94,570 | ExpensesNotReportedAmt |
| Expenses Subtotal | $8,716,791 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $8,716,791 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4: | Endowment funds are invested in accordance with an Investment Policy approved by the Board of Trustees and its Investment Committee. A portion of the Opera's endowment fund is restricted by donor stipulation. Limited distributions from unrestricted endowment funds are made to support operations in accordance with an annual spending rate approved by the Board. |
| Part X, Line 2: | The Opera is exempt from income taxes under Section 501 of the Internal Revenue Code and a similar provision of Ohio Law. However, the Opera is subject to federal income tax on any unrelated business income. The Opera's IRS Form 990 is subject to review and examination by federal and state authorities. The Opera believes it has appropriate support for any tax positions taken, and therefore, does not have any uncertain income tax positions that are material to the financial statements. |
| Part XI, Line 2d - Other Adjustments: | Special Event Expense 93,703. Change in Beneficial Interest Perpetual Trust 872,247. |
| Part XII, Line 2d - Other Adjustments: | Special Event Expense 93,703. |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| 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 |
| Agrmt Prof Fundraising Acty | Yes (1) | AgrmtProfFundraisingActyInd |
Fundraiser Activity Info FundraiserActivityInfoGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Community Counselling Service Co LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 155 North Wacker Suite 1790 | AddressLine1Txt |
| City | Chicago | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60606 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | Consults on endowment campaign | ActivityTxt |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFundsInd |
| Gross Receipts | $7,897 | GrossReceiptsAmt |
| Retained By Contractor | $135,000 | RetainedByContractorAmt |
| Net To Organization | -$127,103 | NetToOrganizationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | $7,897 | TotalGrossReceiptsAmt |
| Total Retained By Contractors | $135,000 | TotalRetainedByContractorsAmt |
| Total Net To Organization | -$127,103 | TotalNetToOrganizationAmt |
| Licensed States | OH | LicensedStatesCd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Evening w/ Kelli O'Hara | Event1Nm |
| Gross Receipts Event1 | $69,750 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $42,951 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $26,799 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $70,968 | OtherDirectExpensesEvent1Amt |
| Event2 | Pride Night | Event2Nm |
| Gross Receipts Event2 | $20,180 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $3,915 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $16,265 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $13,856 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 2 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $27,551 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $1,406 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $26,145 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $8,879 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $117,481 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $48,272 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $69,209 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $93,703 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $93,703 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$24,494 | NetIncomeSummaryAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| 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 (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Christopher A Milligan | ||||||||||||||
| General Director & CEO | $240,465 | $0 | $0 | $0 | $2,500 | $0 | $7,156 | $0 | $12,535 | $0 | $262,656 | $0 | $0 | $0 |
| Evans J Mirageas | ||||||||||||||
| Artistic Director | $234,428 | $0 | $0 | $0 | $2,500 | $0 | $7,334 | $0 | $9,965 | $0 | $254,227 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 1a | FormAndLineReferenceDesc |
| Explanation | The membership was for the Queen City Club. Meetings and business lunches are held there. | ExplanationTxt |
Schedule M IRS990ScheduleM
Cars And Other Vehicles CarsAndOtherVehiclesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $11,100 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 7 | ContributionCnt |
| Noncash Contributions Rpt F990 | $24,163 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | Fundraising Items | Desc |
| Contribution | 5 | ContributionCnt |
| Noncash Contributions Rpt F990 | $3,597 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Cost | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| 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 (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 2 | Bradley Skidmore and Douglas Skidmore have a family relationship. James Sammarco and Ruthann Sammarco have a family relationship. Nanci Lanni and Katie Lanni have a family relationship. Edward Silberstein and Eric Dauer have a family relationship. |
| Form 990, Part VI, Section B, line 11b | A draft of this Form 990 was reviewed at a meeting of the Finance Committee of the Board of Trustees. The form was also emailed via a secured link to each voting member of the Board of Trustees for review and comment before it was filed. |
| Form 990, Part VI, Section B, line 12c | The Chair of the Finance Committee, in consultation with the Board President, review periodically any financial interests disclosed in the conflict of interest statements completed by Trustees and key employees and report the results of the review to the Finance Committee, which determines whether the transaction, agreement or arrangement to which it relates should be permitted to go forward or continue or should be terminated or precluded. That determination is reported to the Executive Committee of the Board, which has the authority to accept, reject or modify it. |
| Form 990, Part VI, Section B, line 15 | The Governance and Personnel Committee of the Board determines the CEO's compensation, based on performance, local competitive rates and national industry salary data. |
| Form 990, Part VI, Section C, line 19 | The organization's Articles of Incorporation, Code of Regulations, Conflict of Interest Policy and financial statements are available upon request. |
| Form 990, Part XI, line 9: | Change in Beneficial Interest in Perpetual Trust 872,247. |
| Form 990, Part XII, Line 2c: | No changes to the process in the current year. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Opera the Rhine LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1243 Elm Street | AddressLine1Txt |
| City | Cincinnati | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 811539474 | EIN |
| Primary Activities | Lessee of Reinhold Drive Warehouse | PrimaryActivitiesTxt |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Total Income | $0 | TotalIncomeAmt |
| End Of Year Assets | $0 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Cincinnati Opera Association Inc | BusinessNameLine1Txt |