OPERA AMERICA INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- OPERA AMERICA INC (EIN 20-3520577)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-05-07
- IRS object ID
- 202621279349301032
- 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 C
- Schedule D
- Schedule F
- Schedule I
- Schedule J
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-07T08:55:12-05:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 871353108 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EISNER ADVISORY GROUP LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 733 THIRD AVENUE | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 100172703 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 203520577 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OPERA AMERICA INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | OPER | BusinessNameControlTxt |
| Phone | 2127968620 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 330 SEVENTH AVENUE | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10001 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL J BOBBITT | PersonNm |
| Person Title | PRESIDENT/CEO | PersonTitleTxt |
| Phone | 2127968620 | PhoneNum |
| Signature | 2026-05-06 | 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 | WILLIAM EPSTEIN | PreparerPersonNm |
| PTIN | P01307171 | PTIN |
| Phone | 2129498700 | PhoneNum |
| 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 | MICHAEL J BOBBITT | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 330 SEVENTH AVENUE | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10001 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $16,499,368 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.OPERAAMERICA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2005 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | TO SUPPORT THE CREATION, PRESENTATION, AND ENJOYMENT OF OPERA THROUGH AN ARRAY OF PROGRAMS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 42 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 41 | VotingMembersIndependentCnt |
| Total Employee | 45 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $173,445 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,737,803 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,377,685 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,639,917 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,634,987 | CYProgramServiceRevenueAmt |
| PY Investment Income | $799,238 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,097,216 | CYInvestmentIncomeAmt |
| PY Other Revenue | $176,875 | PYOtherRevenueAmt |
| CY Other Revenue | $280,919 | CYOtherRevenueAmt |
| PY Total Revenue | $7,353,833 | PYTotalRevenueAmt |
| CY Total Revenue | $8,390,807 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $704,585 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $531,000 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,380,707 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,657,234 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,086,572 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,701,392 | PYOtherExpensesAmt |
| CY Other Expenses | $4,131,474 | CYOtherExpensesAmt |
| PY Total Expenses | $7,786,684 | PYTotalExpensesAmt |
| CY Total Expenses | $8,319,708 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$432,851 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $71,099 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $31,406,399 | TotalAssetsBOYAmt |
| Total Assets EOY | $31,052,199 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $15,486,769 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $14,683,529 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $15,919,630 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $16,368,670 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | OPERA AMERICA, INC. ("OPERA AMERICA") WAS FOUNDED TO: (I) PROMOTE GROWTH AND EXPANSION OF THE OPERATIC ART FORM; (II) FOSTER AND IMPROVE THE EDUCATION, TRAINING AND DEVELOPMENT OF OPERATIC COMPOSERS, SINGERS AND ALLIED TALENT (III) ASSIST IN DEVELOPING RESIDENT PROFESSIONAL OPERA COMPANIES THROUGH COOPERATIVE ARTISTIC AND MANAGEMENT SERVICES TO ITS MEMBERSHIP; (IV) ENCOURAGE AND ASSIST IN THE IMPROVEMENT OF QUALITY OF OPERATIC PRESENTATION; AND (V) ENCOURAGE GREATER APPRECIATION AND ENJOYMENT OF OPERA BY ALL SEGMENTS OF SOCIETY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,279,914 | ExpenseAmt |
| Revenue | $1,172,742 | RevenueAmt |
| Desc | NATIONAL OPERA CENTER - OPERA AMERICA'S NATIONAL OPERA CENTER IS A STATE-OF-THE-ART RENTAL FACILITY FOR THE OPERA COMMUNITY AND ALSO HOUSES OPERA AMERICA'S ADMINISTRATIVE OFFICES. CUSTOM-BUILT TO RESPOND TO THE INDUSTRY'S NEED FOR SUITABLE AUDITION, REHEARSAL AND RECORDING FACILITIES, SPECIALLY EQUIPPED ROOMS FACILITATE CO-PRODUCTION MEETINGS, DESIGN PRESENTATIONS AND PROFESSIONAL DEVELOPMENT ACITIVITES, AS WELL AS A WIDE RANGE OF ARTISTIC WORK FROM PERFORMANCES TO READINGS OF NEW WORKS AND LECTURES. STATE-OF-THE-ART ELECTRONIC MEDIA TECHNOLOGY FOR STREAMING AND VIDEO CONFERENCE OVERCOMES THE BARRIER OF GEOGRAPHY FOR THIS WIDELY DISPERSED, YET HIGHLY COLLABORATIVE, INDUSTRY. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,137,933 | ExpenseAmt |
| Grant | $531,000 | GrantAmt |
| Revenue | $24,062 | RevenueAmt |
| Desc | ARTISTIC SERVICES - REPERTOIRE DEVELOPMENT GRANTS, OPERA DISCOVERY AND COMMISSIONING GRANTS FOR NEW COMPOSERS AND PROFESSIONAL DEVELOPMENT PROGRAMS FOR COMPOSERS SUPPORT THE PRESENTATION OF NEW OPERA PROJECTS. A NEW WORKS FORUM CONVENES COMPOSERS, LIBRETTISTS, DESIGNERS, PRODUCERS AND PUBLISHERS TO SHARE KNOWLEDGE ABOUT METHODS FOR ENSURING THE SUCCESSFUL CREATION AND PRODUCTION OF NEW OPERATIC WORKS. THE ONSTAGE PROGRAM IS A SERIES OF EVENTS OFFERING THE PUBLIC AN OPPORTUNITY TO HEAR FROM AND INTERACT WITH MAJOR TALENTS WITHIN THE OPERA WORLD. PROFESSIONAL DEVELOPMENT PROGRAMS OFFER TOOLS AND ADVICE FOR SINGERS TO HONE THEIR SKILLS AND FURTHER THEIR CAREERS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $656,676 | ExpenseAmt |
| Revenue | $269,734 | RevenueAmt |
| Desc | OPERA AMERICA HOSTS AN ANNUAL CONFERENCE AND A RANGE OF WORKSHOPS AND SEMINARS FOR ADMINISTRATIVE PROFESSIONALS TO DISCUSS ISSUES, ENCOURAGE COLLABORATION AND EXPLORE THE VALUES THAT FORM THE FOUNDATION OF OUR SERVICE TO OUR COMMUNITIES. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,085,359 | ExpenseAmt |
| Revenue | $1,066,966 | RevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $2,085,359 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $1,066,966 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $6,159,882 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | 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 | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | Yes (1) | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln 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 | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 87 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 45 | 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 | 0 | QuidProQuoContributionsInd |
| 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 | 42 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 41 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 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 | 0 | 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 | NY | 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 | SUSAN SCHULTZ | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2127968620 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 330 SEVENTH AVENUE | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10001 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (48 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| MARC SCORCA THRU 122025 | |||||||
| PRESIDENT/CEO | 40.00 | Yes (X) | Yes (X) | $351,090 | $0 | $28,524 | |
| LEE ANNE MYSLEWSKI | |||||||
| CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| HECTOR ARMIENTA | |||||||
| VICE CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ESTEVAN RAEL-GALVEZ | |||||||
| VICE CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| IAN RYE | |||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| E LOREN MEEKER | |||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JAMES M BARTON | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| AFTON BATTLE | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ASTRID BAUMGARDNER | |||||||
| DIRECTOR | 1.00 | Yes (X) | $1,440 | $0 | $0 | ||
| ANGEL BLUE | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ALEJANDRA VALARINO BOYER | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CHERYL SLAY CARR | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ANTONIO C CUYLER | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KHORI DASTOOR | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ANTHONY DAVIS | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| WAYNE DAVIS | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ANA DE ARCHULETA | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SUE DIXON | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JASON HARDY | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CAROL F HENRY | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JESSICA JAHN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BARBARA LYNNE JAMISON | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CHRISTOPHER KOELSCH | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KAREN J KUBIN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| VIRGINIA CROSKERY LAURIDSEN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ANH LE | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MONT S LEVY | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| TIMOTHY LONG | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SHAWNA LUCEY | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SUSAN MARINEAU | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KAREN MOLLESON | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ANDREW MORGAN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL HIDETOSHI MORI | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SYLVIA NEIL | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JULIA NOULIN-MERAT | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| TIMOTHY O'LEARY | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MAGGEY OPLINGER | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KAMALA SANKARAM | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| GENE SCHEER | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| NADEGE J SOUVENIR | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BARBARA AUGUSTA TEICHERT | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KAREN TILLER | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL J BOBBITT | |||||||
| PRESIDENT/CEO (START 1/2026) | 40.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DANIEL COOPERMAN | |||||||
| CHIEF ADVANCEMENT OFFICER | 40.00 | $167,000 | $0 | $18,462 | Yes (X) | ||
| KEVIN SOBCZYK | |||||||
| CHIEF INFORMATION OFFICER | 40.00 | $135,661 | $0 | $16,895 | Yes (X) | ||
| TODD PORTER | |||||||
| CHIEF OF STAFF | 40.00 | $120,327 | $0 | $16,128 | Yes (X) | ||
| JAMELAH RIMAWI | |||||||
| CHIEF PROGRAMS OFFICER | 40.00 | $110,556 | $0 | $10,112 | Yes (X) | ||
| SUSAN SCHULTZ | |||||||
| FINANCE DIRECTOR | 40.00 | $124,416 | $0 | $16,333 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,010,490 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $106,454 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $265,360 | GovernmentGrantsAmt |
| All Other Contributions | $4,112,325 | AllOtherContributionsAmt |
| Noncash Contributions | $380,077 | NoncashContributionsAmt |
| Total Contributions | $4,377,685 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| NATIONAL OPERA CENTER OPERATIONS | 711190 | $1,172,742 | $1,172,742 | |
| MEMBERSHIP DUES | 711190 | $893,521 | $893,521 | |
| SEMINARS WORKSHOPS AND ANNUAL MEE | 611430 | $395,279 | $395,279 | |
| PUBLICATION AND WEB ADVERTISING | 541800 | $173,445 | $173,445 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,634,987 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $459,127 | TotalRevenueColumnAmt |
| Exclusion | $459,127 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $8,746,650 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $8,108,561 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $638,089 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $638,089 | TotalRevenueColumnAmt |
| Exclusion | $638,089 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|---|
| INSURANCE RECOVERY | 900099 | $246,258 | $246,258 | |
| GRANT AWARD CANCELLATION | 900099 | $31,574 | $31,574 | |
| MISCELLANEOUS | 900099 | $3,087 | $3,087 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $280,919 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,390,807 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,493,116 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $173,445 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,346,561 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $315,000 | TotalAmt |
| Program Services | $315,000 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $166,000 | TotalAmt |
| Program Services | $166,000 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,000 | TotalAmt |
| Program Services | $50,000 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $385,809 | TotalAmt |
| Program Services | $250,776 | ProgramServicesAmt |
| Management And General | $57,871 | ManagementAndGeneralAmt |
| Fundraising | $77,162 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,537,925 | TotalAmt |
| Program Services | $1,993,847 | ProgramServicesAmt |
| Management And General | $248,233 | ManagementAndGeneralAmt |
| Fundraising | $295,845 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $97,900 | TotalAmt |
| Program Services | $75,523 | ProgramServicesAmt |
| Management And General | $10,592 | ManagementAndGeneralAmt |
| Fundraising | $11,785 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $306,674 | TotalAmt |
| Program Services | $221,036 | ProgramServicesAmt |
| Management And General | $49,609 | ManagementAndGeneralAmt |
| Fundraising | $36,029 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $328,926 | TotalAmt |
| Program Services | $255,984 | ProgramServicesAmt |
| Management And General | $32,887 | ManagementAndGeneralAmt |
| Fundraising | $40,055 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $850 | TotalAmt |
| Management And General | $850 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,632 | TotalAmt |
| Management And General | $53,632 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $113,827 | TotalAmt |
| Management And General | $113,827 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $477,444 | TotalAmt |
| Program Services | $417,436 | ProgramServicesAmt |
| Management And General | $46,429 | ManagementAndGeneralAmt |
| Fundraising | $13,579 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,457 | TotalAmt |
| Program Services | $36,326 | ProgramServicesAmt |
| Fundraising | $131 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $177,426 | TotalAmt |
| Program Services | $100,127 | ProgramServicesAmt |
| Management And General | $55,109 | ManagementAndGeneralAmt |
| Fundraising | $22,190 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,632 | TotalAmt |
| Program Services | $45,807 | ProgramServicesAmt |
| Management And General | $280 | ManagementAndGeneralAmt |
| Fundraising | $3,545 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,642,955 | TotalAmt |
| Program Services | $1,303,747 | ProgramServicesAmt |
| Management And General | $293,154 | ManagementAndGeneralAmt |
| Fundraising | $46,054 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $588,171 | TotalAmt |
| Program Services | $185,465 | ProgramServicesAmt |
| Management And General | $27,932 | ManagementAndGeneralAmt |
| Fundraising | $374,774 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $123,722 | TotalAmt |
| Program Services | $123,722 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,547 | TotalAmt |
| Program Services | $10,547 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $309,758 | TotalAmt |
| Program Services | $304,252 | ProgramServicesAmt |
| Management And General | $5,506 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,672 | TotalAmt |
| Program Services | $21,672 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| MEALS & ENTERTAINMENT | $364,811 | $220,194 | $14,027 | $130,590 |
| EQUIPMENT RENTAL | $78,717 | $47,708 | $20,120 | $10,889 |
| DUES AND SUBSCRIPTIONS | $13,152 | $7,230 | $2,564 | $3,358 |
| PROFESSIONAL DEVELOPMEN | $3,603 | $1,009 | $2,594 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,098 | TotalAmt |
| Program Services | $6,474 | ProgramServicesAmt |
| Management And General | $38,038 | ManagementAndGeneralAmt |
| Fundraising | $20,586 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,319,708 | TotalAmt |
| Program Services | $6,159,882 | ProgramServicesAmt |
| Management And General | $1,073,254 | ManagementAndGeneralAmt |
| Fundraising | $1,086,572 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $694,930 | BOYAmt |
| EOY | $788,175 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $630,887 | BOYAmt |
| EOY | $755,990 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $439,837 | BOYAmt |
| EOY | $139,877 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $482,962 | BOYAmt |
| EOY | $346,677 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $514,068 | BOYAmt |
| EOY | $537,100 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $6,676,460 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,569,222 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,396,503 | BOYAmt |
| EOY | $2,107,238 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,509,513 | BOYAmt |
| EOY | $15,099,795 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,737,699 | BOYAmt |
| EOY | $11,277,347 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,406,399 | BOYAmt |
| EOY | $31,052,199 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $721,889 | BOYAmt |
| EOY | $341,638 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,024,001 | BOYAmt |
| EOY | $922,235 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $485,670 | BOYAmt |
| EOY | $429,491 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $69,990 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,185,219 | BOYAmt |
| EOY | $12,990,165 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,486,769 | BOYAmt |
| EOY | $14,683,529 | 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 | $1,719,954 | BOYAmt |
| EOY | $1,354,701 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,199,676 | BOYAmt |
| EOY | $15,013,969 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,919,630 | BOYAmt |
| EOY | $16,368,670 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,406,399 | BOYAmt |
| EOY | $31,052,199 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $71,099 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $377,941 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,105,542 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,527,500 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,102,908 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,737,803 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,377,685 | CurrentTaxYearAmt |
| Total | $20,851,438 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,105,542 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,527,500 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,102,908 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,737,803 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,377,685 | CurrentTaxYearAmt |
| Total | $20,851,438 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $5,352,175 | SubstantialContributorsTotAmt |
| Public Support Total170 | $15,499,263 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $317,680 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $426,366 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $399,887 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $392,096 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $459,127 | CurrentTaxYearAmt |
| Total | $1,995,156 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | -$349 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | -$1,383 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | -$2,633 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | -$653 | CurrentTaxYearAmt |
| Total | -$4,999 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $15,059 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $32,519 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,265 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $176,875 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $280,919 | CurrentTaxYearAmt |
| Total | $510,637 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $23,352,232 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $9,363,476 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.66370 | PublicSupportCY170Pct |
| Public Support PY170 | 0.64820 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | MISCELLANEOUS - 2020 AMOUNT: $ 15,059. 2021 AMOUNT: $ 32,519. 2022 AMOUNT: $ 5,265. 2023 AMOUNT: $ 176,875. 2024 AMOUNT: $ 3,087. GRANT AWARDS CANCELLATION - 2024 AMOUNT: $ 31,574. INSURANCE RECOVERY - 2024 AMOUNT: $ 246,258. | ExplanationTxt |
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 C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | Yes (1) | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | Yes (1) | DirectContactLegislatorsInd |
| Direct Contact Legislators | $3,906 | DirectContactLegislatorsAmt |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | 0 | OtherActivitiesInd |
| Total Lobbying Expenditures | $3,906 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II-B, LINE 1, LOBBYING ACTIVITIES: | FormAndLineReferenceDesc |
| Explanation | ADDITIONAL INFORMATION OPERA AMERICA EMPLOYS A PART-TIME GOVERNMENT AFFAIRS DIRECTOR, WHO IS A REGISTERED LOBBYIST, BASED IN WASHINGTON, D.C. ADDITIONALLY, OPERA AMERICA IS A FOUNDING MEMBER OF THE PERFORMING ARTS ALLIANCE, A LOBBYING ORGANIZATION BASED IN WASHINGTON, D.C. OPERA AMERICA'S PRESIDENT/CEO SERVES ON THE BOARD OF THE PERFORMING ARTS ALLIANCE. OPERA AMERICA IS NOT INVOLVED IN ANY DIRECT OR INDIRECT POLITICAL CAMPAIGN ACTIVITIES. | ExplanationTxt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $13,265,657 | BeginningYearBalanceAmt |
| Contributions | $325,500 | ContributionsAmt |
| Investment Earnings Or Losses | $1,241,024 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $881,047 | OtherExpendituresAmt |
| End Year Balance | $13,951,134 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $12,675,216 | BeginningYearBalanceAmt |
| Contributions | $800 | ContributionsAmt |
| Investment Earnings Or Losses | $1,398,302 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $808,661 | OtherExpendituresAmt |
| End Year Balance | $13,265,657 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $12,379,224 | BeginningYearBalanceAmt |
| Contributions | $800 | ContributionsAmt |
| Investment Earnings Or Losses | $903,375 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $608,183 | OtherExpendituresAmt |
| End Year Balance | $12,675,216 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $14,592,018 | BeginningYearBalanceAmt |
| Contributions | $3,100 | ContributionsAmt |
| Investment Earnings Or Losses | -$1,402,394 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $813,500 | OtherExpendituresAmt |
| End Year Balance | $12,379,224 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $12,440,410 | BeginningYearBalanceAmt |
| Contributions | $260,700 | ContributionsAmt |
| Investment Earnings Or Losses | $2,478,331 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $587,423 | OtherExpendituresAmt |
| End Year Balance | $14,592,018 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.01200 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.98800 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,348,019 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,412,652 | DepreciationAmt |
| Book Value | $1,935,367 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,328,441 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,156,570 | DepreciationAmt |
| Book Value | $171,871 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,107,238 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| RIGHT-OF-USE ASSET | $11,145,177 |
| SECURITY DEPOSIT | $132,170 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $11,277,347 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LEASE LIABILITY | Desc |
| Amt | $12,990,165 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $12,990,165 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $8,654,921 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $377,941 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $377,941 | RevenueNotReportedAmt |
| Revenue Subtotal | $8,276,980 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $113,827 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $113,827 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $8,390,807 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $8,205,881 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $8,205,881 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $113,827 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $113,827 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $8,319,708 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | OPERA AMERICA'S ENDOWMENT CONSISTS OF VARIOUS DONOR-RESTRICTED FUNDS, AND A BOARD-DESIGNATED FUND ESTABLISHED FOR THE PURPOSES OF FUNDING THE NATIONAL OPERA CENTER AND FOR ARTISTIC PROGRAMS. |
| PART X, LINE 2: | OPERA AMERICA IS SUBJECT TO THE PROVISIONS OF THE FINANCIAL ACCOUNTING STANDARDS BOARD'S ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC 740, INCOME TAXES, AS IT RELATES TO ACCOUNTING AND REPORTING FOR UNCERTAINTY IN INCOME TAXES. OPERA AMERICA IS SUBJECT TO POTENTIAL UNRELATED BUSINESS INCOME TAXES RELATING TO ITS ADVERTISING AND RENTAL INCOME ACTIVITIES. BECAUSE OF OPERA AMERICA'S GENERAL TAX-EXEMPT STATUS, MANAGEMENT BELIEVES ASC TOPIC 740 HAS NOT HAD, AND IS NOT ANTICIPATED TO HAVE, A MATERIAL IMPACT ON OPERA AMERICA'S FINANCIAL STATEMENTS. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $0 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $0 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp (2 entries)
| RegionRegionTxt | Purpose Of GrantPurposeOfGrantTxt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc |
|---|---|---|---|---|---|
| CANADA | COMMUNITY ENGAGEMENT PROJECTS | $25,000 | WIRE | $0 | FMV |
| CANADA | COMMUNITY ENGAGEMENT PROJECTS | $25,000 | WIRE | $0 | FMV |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 0 | Total501c3OrgCnt |
| Total Other Org | 2 | TotalOtherOrgCnt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (14 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| BETH MORRISON PROJECTS | ||||||||
| 138 SOUTH OXTORD ST STE 3B | BROOKLYN | NY | 11217 | 208422447 | 501(C)3 | $0 | $17,000 | COMMISSIONING GRANTS |
| LOS ANGELES OPERA | ||||||||
| 135 NORTH GRAND AVENUE | LOS ANGELES | CA | 90012 | 952096402 | 501(C)3 | $0 | $20,000 | CIVIC PRACTICE |
| EXPERIMENTS IN OPERA | ||||||||
| 205 23RD ST APT 1 | BROOKLYN | NY | 11232 | 463775780 | 501(C)3 | $0 | $28,500 | COMMISSIONING GRANTS |
| OPERA EBONY | ||||||||
| 178 COLUMBUS AVE 23-1522 | NEW YORK | NY | 10023 | 510238088 | 501(C)3 | $0 | $6,375 | COMMISSIONING GRANTS |
| WHITE SNAKE PROJECTS | ||||||||
| 280 LEE ST | BROOKLINE | MA | 02445 | 262176762 | 501(C)3 | $0 | $30,000 | CIVIC PRACTICE |
| BOSTON LYRIC OPERA | ||||||||
| 133 FEDERAL STREET STE 800 | BOSTON | MA | 02110 | 042469627 | 501(C)3 | $0 | $25,000 | CIVIC PRACTICE |
| SAN DIEGO OPERA | ||||||||
| 233A ST STE 500 | SAN DIEGO | CA | 92101 | 956044429 | 501(C)3 | $0 | $25,000 | CIVIC PRACTICE |
| OPERA PARALLELE | ||||||||
| 44 PAGE ST STE 400 | SAN FRANCISCO | CA | 94102 | 721584393 | 501(C)3 | $0 | $30,000 | CIVIC PRACTICE |
| SAN FRANCISCO OPERA | ||||||||
| 301 VAN NESS AVE | SAN FRANCISCO | CA | 94102 | 940836240 | 501(C)3 | $0 | $47,500 | COMMISSIONING GRANTS |
| FISHER CENTER AT BARD COLLEGE | ||||||||
| 30 CAMPUS RD | ANNANDALE | NY | 12504 | 141713034 | 501(C)3 | $0 | $35,625 | COMMISSIONING GRANTS |
| THE AMERICAN OPERA PROJECT | ||||||||
| 138 OXFORD ST | BROOKLYN | NY | 11217 | 133081486 | 501(C)3 | $0 | $9,500 | OPERA GRANT FOR DIRECTORS & CONDUCTORS |
| HOURSTON GRAND OPERA | ||||||||
| 510 PRESTON ST | HOUSTON | TX | 77002 | 746016764 | 501(C)3 | $0 | $9,500 | OPERA GRANT FOR DIRECTORS & CONDUCTORS |
| SAN FRANCISCO OPERA | ||||||||
| 301 VAN NESS AVE | SAN FRANCISCO | CA | 94102 | 940836240 | 501(C)3 | $0 | $9,500 | OPERA GRANT FOR DIRECTORS & CONDUCTORS |
| VARIOUS ORGANIZATIONS (GRANTS UNDER 5000) | ||||||||
| $0 | $21,500 | OPERA GRANTS FOR DIRECTORS/CONDUCTORS - 6 RECIPIENTS | ||||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 19 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Non Cash AssistanceNonCashAssistanceAmt |
|---|---|---|
| COMPOSERS | 11 | $154,000 |
| DIRECTOR-DESIGNER AWARDS | 4 | $12,000 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | MONITORING OF GRANTS: OPERA AMERICA REQUIRES WRITTEN PROPOSALS FOR REQUESTS OF GRANTS FOR ARTISTIC PROGRAMS. THE GRANT REQUESTS ARE REVIEWED FOR COMPLIANCE WITH PUBLISHED GRANT GUIDELINES AND ARE APPROVED BY AN INDEPENDENT PANEL OF INDUSTRY REPRESENTATIVES. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| 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 | Yes (1) | 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 | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MARC SCORCA THRU 122025 | ||||||||||||||
| PRESIDENT/CEO | $351,090 | $0 | $0 | $0 | $0 | $0 | $17,555 | $0 | $10,969 | $0 | $379,614 | $0 | $0 | $0 |
| DANIEL COOPERMAN | ||||||||||||||
| CHIEF ADVANCEMENT OFFICER | $167,000 | $0 | $0 | $0 | $0 | $0 | $8,350 | $0 | $10,112 | $0 | $185,462 | $0 | $0 | $0 |
| KEVIN SOBCZYK | ||||||||||||||
| CHIEF INFORMATION OFFICER | $135,661 | $0 | $0 | $0 | $0 | $0 | $6,783 | $0 | $10,112 | $0 | $152,556 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 4B | FormAndLineReferenceDesc |
| Explanation | OPERA AMERICA HAS A 457(B) PLAN FOR CERTAIN EMPLOYEES. THE PLAN WILL HAVE EMPLOYEE CONTRIBUTIONS BUT THERE WILL BE NO CONTRIBUTIONS MADE BY THE EMPLOYER. DURING THE FISCAL YEAR 2017 OPERA AMERICA ESTABLISHED A 457(F) PLAN FOR CERTAIN EMPLOYEES. THE ASSETS OF THE PLAN ARE RETAINED BY THE ORGANIZATION AND ARE PAYABLE ONLY UPON FULFILLMENT OF A CONTRACTUAL TERM OF SERVICE. CONTRIBUTION AMOUNTS, IF ANY, ARE DETERMINED BY THE BOARD OF DIRECTORS ON AN ANNUAL BASIS. NET EARNINGS IS ONE OF THE FACTORS USED WHEN MAKING THIS DETERMINATION. | ExplanationTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 5 | ContributionCnt |
| Noncash Contributions Rpt F990 | $380,077 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | COMPARABLE SALES | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | Yes (1) | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, COLUMN (B): | THE AMOUNT NOTED IN COLUMN B REPRESENTS THE TOTAL NUMBER OF CONTRIBUTORS. |
| PART I, LINE 32B: | OPERA AMERICA HIRES/USES THIRD PARTIES/RELATED ORGANIZATIONS TO SOLICIT, PROCESS, OR SELL NON-CASH CONTRIBUTION. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 1, PART I, QUESTION 5, AND PART V, QUESTION 2B | OPERA AMERICA CURRENTLY EMPLOYS 45 INDIVIDUALS. PAYROLL AND BENEFITS ARE PROCESSED THROUGH A PROFESSIONAL EMPLOYER ORGANIZATION (PEO) WHICH FILES THE FORM W-3 ON OPERA AMERICA'S BEHALF UNDER THE PEO'S FEDERAL EIN#. THEREFORE OPERA AMERICA DOES NOT FILE A FORM W-3. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE MEMBERS OF OPERA AMERICA SHALL CONSIST OF THOSE OPERA COMPANIES WHICH, IN ADDITION TO MEETING EACH OF THE REQUIREMENTS AS TO ELIGIBILITY SET FORTH IN THE BY-LAWS, SHALL BE ELECTED TO MEMBERSHIP IN OPERA AMERICA UPON AN AFFIRMATIVE VOTE OF NOT LESS THAN TWO-THIRDS OF THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION A, LINE 7A | MEMBERS, ELECTION OF MEMBERS, AND DECISIONS OF THE GOVERNING BODY: A MAJORITY OF THE DIRECTORS IN OFFICE SHALL BE NECESSARY TO CONSTITUTE A QUORUM FOR THE TRANSACTION OF BUSINESS, AND THE ACT OF A MAJORITY OF THE DIRECTORS PRESENT AT A MEETING, AT WHICH A QUORUM IS PRESENT, SHALL BE THE ACT OF THE BOARD OF DIRECTORS. IF ALL THE DIRECTORS SHALL SEVERALLY OR COLLECTIVELY CONSENT IN WRITING TO ANY ACTION TO BE TAKEN BY OPERA AMERICA, SUCH ACTION SHALL BE AS VALID A CORPORATE ACTION AS THOUGH IT HAD BEEN AUTHORIZED AT A MEETING OF THE BOARD OF DIRECTORS. VACANCIES ON THE BOARD OF DIRECTORS, RESULTING FROM EITHER RESIGNATION, DEATH, INCAPACITY OR REMOVAL, MAY BE FILLED BY A MAJORITY OF THE REMAINING MEMBERS OF THE BOARD AT ANY MEETING. |
| FORM 990, PART VI, SECTION B, LINE 11B | REVIEW OF FORM 990: PRIOR TO ITS ELECTRONIC FILING, A PUBLIC DISCLOSURE DRAFT OF FORM 990 IS EMAILED TO THE MEMBERS OF THE FINANCE SUB-COMMITTEE AS AUTHORIZED BY THE BOARD OF DIRECTORS, FOR REVIEW AND COMMENT. UPON SATISFACTORY REVIEW, THE FILING OF THE FINAL FORM 990 IS AUTHORIZED BY THE SUB-COMMITTEE. |
| FORM 990, PART VI, SECTION B, LINE 12C | CONFLICT OF INTEREST POLICY: ALL BOARD MEMBERS AND OFFICERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY AT THE BEGINNING OF THEIR TERM. THERE IS AN ANNUAL ANNOUNCEMENT AT A DESIGNATED BOARD MEETING REGARDING THE NECESSITY TO REPORT ANY SUBSEQUENT OR POTENTIAL CONFLICTS OF INTEREST IMMEDIATELY TO THE APPROPRIATE BOARD OFFICERS. |
| FORM 990, PART VI, SECTION B, LINE 15 | DETERMINATION OF COMPENSATION OF KEY EMPLOYEES: THE COMPENSATION OF THE PRESIDENT/CEO IS REVIEWED BY THE OFFICERS OF OPERA AMERICA'S BOARD OF DIRECTORS. ANOTHER BOARD MEMBER, NOT AN OFFICER, IS RESPONSIBLE FOR ENSURING THAT A COMPARATIVE ANALYSIS OF OTHER NATIONAL ARTS SERVICE ORGANIZATIONS' CEO SALARIES IS USED AS A POINT OF COMPARISON. ALSO USED FOR REFERENCE, IS A STUDY OF OPERA COMPANY CEO SALARIES. A REPORT CONCLUDING THE REASONABLENESS OF COMPARABILITY IS PRESENTED IN EXECUTIVE SESSION AND THEN TO THE FULL BOARD OF DIRECTORS FOR APPROVAL. THE COMPENSATION OF OTHER KEY EMPLOYEES IS DETERMINED BY THE PRESIDENT/CEO USING A STUDY OF OPERA COMPANY KEY EMPLOYEE SALARIES AND GUIDELINES ESTABLISHED BY THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS. RECOMMENDATIONS FOR COMPENSATION OF OTHER KEY EMPLOYEES ARE RATIFIED BY THE BOARD OF DIRECTORS DURING THE BUDGET PROCESS AND DOCUMENTED ALONG WITH BUDGET APPROVAL. |
| FORM 990, PART VI, SECTION C, LINE 19 | AVAILABILITY OF ORGANIZATIONAL DOCUMENTS AND STATEMENTS: OPERA AMERICA'S FINANCIAL STATEMENTS AND FORM 990 ARE PUBLICLY ACCESSIBLE AND ARE AVAILABLE UPON REQUEST. |