2024-01-11T16:34:41-08:00 2023-06-30 330783983 West Rhode & Roberts 2741 4th Ave San Diego CA 92103 990 2022-07-01 956044429 San Diego Opera Association SAND 6192327636 233 A STREET STE 500 SAN DIEGO CA 92101 JEANNIE POSNER CFO/COO 2024-01-11 true JEANNIE POSNER 999009999 true Cheryl Rhode P00234939 6196155380 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z JEANNIE POSNER 233 A STREET STE 500 SAN DIEGO CA 921014095 8628324 false X WWW.SDOPERA.ORG X 1953 CA THE MISSION OF SAN DIEGO OPERA IS TO DELIVER EXCEPTIONAL PERFORMANCES AND EXCITING, ACCESSIBLE PROGRAMS TO DIVERSE AUDIENCES, FOCUSING ON COMMUNITY ENGAGEMENT AND THE TRANSFORMATIVE AND EXPRESSIVE POWER OF THE HUMAN VOICE. AS PART OF ITS MISSION TO MAKE OPERA ACCESSIBLE TO ALL, SAN DIEGO OPERA OFFERS EXTENSIVE OPERA EDUCATION AND OUTREACH PROGRAMS, WHICH SERVE ADULTS AND SCHOOL CHILDREN IN SAN DIEGO COUNTY AND NORTHERN MEXICO, WITH A SPECIAL EMPHASIS ON DISADVANTAGED CHILDREN. 21 21 399 210 -23553 8281960 4425749 1422889 2663231 49592 -117865 97763 9586984 7236335 0 0 4378393 6065639 0 757755 3409700 5038431 7788093 11104070 1798891 -3867735 16926315 13243536 1374638 1530133 15551677 11713403 MISSION: THE MISSION OF SAN DIEGO OPERA IS TO DELIVER EXCEPTIONAL PERFORMANCES AND EXCITING, ACCESSIBLE PROGRAMS TO DIVERSE AUDIENCES, FOCUSING ON COMMUNITY PARTNERSHIPS, AND THE TRANSFORMATIVE AND EXPRESSIVE POWER OF THE HUMAN VOICE.AS PART OF ITS MISSION TO MAKE OPERA ACCESSIBLE TO ALL, SAN DIEGO OPERA OFFERS EXTENSIVE OPERA EDUCATION AND OUTREACH PROGRAMS, WHICH SERVE ADULTS AND SCHOOL CHILDREN IN SAN DIEGO COUNTY AND NORTHERN MEXICO, WITH A SPECIAL EMPHASIS ON DISADVANTAGED CHILDREN.VISION: THE SAN DIEGO OPERA WILL BE RECOGNIZED INTERNATIONALLY AS A LEADING EXAMPLE OF ADAPTABILITY, INNOVATION AND SUSTAINABILITY, PROMOTING DIVERSITY ON STAGE, IN OUR REPERTOIRE, AND IN OUR STAFF AND LEADERSHIP, WITH A COMMITMENT TO WORLD. false false 9058329 2663231 DURING THE YEAR ENDED JUNE 30, 2023, SAN DIEGO OPERA PRODUCED THREE MAIN STAGE PRODUCTIONS AT SAN DIEGO CIVIC THEATER, 1 CHAMBER OPERA AT THE BALBOA THEATER AND A CONCERT AT THE CONRAD. 312605 40984 AS PART OF ITS MISSION TO MAKE OPERA ACCESSIBLE TO ALL, SAN DIEGO OPERA OFFERS EXTENSIVE OPERA EDUCATION AND OUTREACH PROGRAMS, WHICH SERVE ADULTS AND SCHOOL CHILDREN IN SAN DIEGO COUNTY AND NORTHERN MEXICO, WITH A SPECIAL EMPHASIS ON DISADVANTAGED CHILDREN. 9370934 true true false false false false false false false true true true false true true true true false false false false false false false true false false false false true false false false false false false false false false false false false false true false false false true 101 0 false 399 true false false false false false true true false 0 false false false false false false false X 21 21 false false false false true true true true true false false true true true true true true true true false CA X X X Jeannie Posner 6192327636 233 A STREET SUITE 500 SAN DIEGO CA 921014095 DAVID BENNETT GENERAL DIR 40.00 0.00 X 300544 0 16816 JEANNIE POSNER CFO/COO 40.00 0.00 X 233153 0 16074 BRUCE STASYNA RES. CONDUCTOR 40.00 0.00 137647 0 10509 PETER SHAVITZ CDO 40.00 0.00 109551 0 4292 ROBERT H KAPLAN PHD VP FINANCE 4.00 0.00 X X 0 0 0 SARAH B MARSH-REBELO GG CHAIRPERSON 4.00 0.00 X X 0 0 0 JANET WHITE MA MBA CSCI President 4.00 0.00 X X 0 0 0 BRETT MCCLAIN Director 2.00 0.00 X 0 0 0 VERONICA LEFF MAM Director 2.00 0.00 X 0 0 0 LINDA SPUCK Executive VP 4.00 0.00 X X 0 0 0 CANDACE CARROLL Secretary 4.00 0.00 X X 0 0 0 JOANN CLARK Director 2.00 0.00 X 0 0 0 KARL HOSTETLER MD Director 2.00 0.00 X 0 0 0 JOAN HENKELMANN Director 2.00 0.00 X 0 0 0 CLARICE PERKINS Director 2.00 0.00 X 0 0 0 CAROL LAZIER Director 2.00 0.00 X 0 0 0 RONALD G LEONARDI PHD Director 2.00 0.00 X 0 0 0 JOSEPH P MARTINEZ Director 2.00 0.00 X 0 0 0 COREEN G PETTI Director 2.00 0.00 X 0 0 0 BRETT MACLEOD Director 2.00 0.00 X 0 0 0 CLAIRE REISS Director 2.00 0.00 X 0 0 0 MICHAEL NOVAK Director 2.00 0.00 X 0 0 0 HOPE CARLSON Director 2.00 0.00 X 0 0 0 GLORIA M SHURMAN PHD Director 2.00 0.00 X 0 0 0 MARY LINDENSTEIN WALSHOK PHD Director 2.00 0.00 X 0 0 0 780895 47691 4 false true false CONFIDENTIAL 915 JEFFERSON ROAD ROCKLEDGE FL 32955 SETTLEMENT AGREEMENT 100170 1 503848 770636 3151265 4425749 TICKET SALES 711190 2663231 2663231 2663231 69463 69463 0 0 0 19871 -19871 -19871 -19871 296159 503848 215827 80332 80332 0 1132738 1156291 -23553 -23553 OTHER INCOME 900099 40984 40984 40984 7236335 2704215 -23553 129924 0 0 0 0 679288 172894 506394 0 4415870 4026365 301772 87733 0 522483 444571 45469 32443 447998 370002 42194 35802 0 0 0 0 0 0 29407 14127 15280 647360 599050 48310 111486 43140 64724 3622 0 0 774717 613137 161580 295761 285904 935 8922 0 0 0 0 33497 33497 58714 58714 PRODUCTION COST 2490101 2485061 5040 OUTSIDE SERVICES 316289 208226 89907 18156 TELEPHONE AND INTERNET 112254 112254 BANK AND OTHER FEES 105007 100839 4168 63838 9544 42961 11333 11104070 9370934 975381 757755 4126055 2064983 1835656 39935 467278 284029 229539 244137 0 0 0 85831 65405 564948 431446 732374 572427 115118 159947 0 9501890 9084120 0 0 869534 16926315 13243536 456796 438502 896317 204754 21525 886877 1374638 1530133 X 5730074 2428888 9821603 9284515 15551677 11713403 16926315 13243536 -3867735 29461 X false true X true false X 6392480 6318295 5514319 8281960 3921901 30428955 0 0 6392480 6318295 5514319 8281960 3921901 30428955 4976588 25452367 2158 1718 539 69463 73878 279752 279752 63308 40984 104292 30886877 0.82410 0.80550 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9386729 19022 35218 466147 8974822 10139734 -292490 460515 9386729 8673218 70846 1887609 491939 10139734 7613871 1657836 223227 821716 8673218 5279775 2370376 190787 227067 7613871 1.00000 true true true 732374 572427 159947 159947 9084120 RIGHT OF USE OF ASSETS 869534 869534 CHARITABLE GIFT LIABILITIES 8344 LEASE LIABILITY 869534 POOLED INCOME FUND LIABILITY 8999 886877 X 8707958 29461 70044 1372118 1471623 7236335 7236335 12546232 70044 1372118 1442162 11104070 11104070 Part X : FIN48 Footnote The San Diego Opera is exempt from federal income tax pursuant to Section 501(c)(3) of the Internal Revenue Code and is also exempt from state income tax. The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification No. 740-10, Accounting for Uncertainties in Income Taxes, which sets a minimum threshold for financial statement recognition of the benefit of a tax position taken or expected to be taken in a tax return. The San Diego Opera has reviewed its positions for all open tax years and has determined that it has no uncertain tax positions requiring accrual or disclosure. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 SPECIAL EVENT EXPENSE $215827 SHOP OVERHEAD ALLOCATION $1156291 Part XII, Line 2d: Other expenses and losses per audited F/S SPECIAL EVENT EXPENSE $215827 SHOP OVERHEAD ALLOCATION $1156291 X false GALA 623513 426146 197367 167427 FRIDA AND DIEGO DINNER 50241 50241 19579 4 126253 77702 48551 28821 800007 503848 296159 215827 215827 80332 true X X X X X false false false false false false false false false DAVID BENNETT GENERAL DIR 300544 16816 317360 JEANNIE POSNER CFO/COO 233153 16074 249227 Form 990, Part VI, Section A, Line 6 DONATIONS OF $100 OR MORE QUALIFIES A DONOR FOR MEMBERSHIP WITH THE ORGANIZATION. Form 990, Part VI, Section A, Line 7a MEMBERS VOTE FOR DIRECTORS PER THE ORGANIZATION BYLAWS. Form 990, Part VI, Section A, Line 7b LEGALLY REQUIRES APPROVAL BY THE MEMBERSHIP. THE MEMBERS MUST ALSO APPROVE ANY AMENDMENTS TO THE BYLAWS WHICH MATERIALLY OR ADVERSELY AFFECT THE RIGHTS OF MEMBERS AS TO VOTING, DISSOLUTION OR TRANSFER OF MEMBERSHIP; AMEND OR REPEAL THE ASSOCIATIONS OBJECTIVES AND PURPOSES; SPECIFY OR CHANGE THE NUMBER OF DIRECTORS ALLOWED OR REQUIRED; OR THE MAXIMUM OR MINIMUM NUMBER OF DIRECTORS, OR CHANGE FROM A FIXED TO A VARIABLE NUMBER OF DIRECTORS OR VICE-VERSA; OR AMEND OR REPEAL THE METHODOF AMENDING THE BYLAWS. Form 990, Part VI, Section B, Line 11b SAN DIEGO OPERA ASSOCIATIONS PROCESS TO REVIEW THE FORM 990 IS AS FOLLOWS:A. AFTER PREPARATION OF THE FORM 990 BY THE CFO AND THE AUDIT FIRM, A DRAFT IS DISTRIBUTED TO THE AUDIT COMMITTEE FOR REVIEW AND INPUT. THE AUDIT COMMITTEE, SELECTED BY THE NOMINATING COMMITTEE OF THE BOARD AND ELECTED EACH YEAR BY THE MEMBERSHIP, IS COMPRISED OF INDIVIDUALS WHOSE BUSINESS AND PROFESSIONAL BACKGROUNDSBRING APPROPRIATE EXPERTISE TO THIS PROCESS. THE ASSOCIATIONS VICE PRESIDENT OF FINANCE IS ALSO A NON-VOTING MEMBER OF THE AUDIT COMMITTEE.B. THE AUDIT COMMITTEE REVIEWS AND APPROVES THE 990. THE 990 IS DISTRIBUTED TO THE BOARD OF DIRECTORS BEFORE PUBLICATION, IN COMPLIANCE WITH IRS GUIDELINES. THE BOARD OF DIRECTORS ARE ENCOURAGED TO PROVIDE INPUT AND MAKE INQUIRIES AS THEY DEEM NECESSARY.C. SHOULD ANY REVISIONS BE NECESSARY, THE UPDATED DRAFT OF THE FORM 990 IS THEN PROVIDED TO BOTH THE AUDIT COMMITTEE AND FULL BOARD FOR FINAL REVIEW. IT IS PROVIDED TO THEM IN AMPLE TIME TO PERMIT THEM TO REVIEW THE CHANGES, TO ASK QUESTIONS AND / OR MAKE FINAL SUGGESTIONS BEFORE IT IS SUBMITTED TO THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Section B, Line 12c THE ORGANIZATION MAINTAINS A CODE OF CONDUCT THAT INCLUDES, AMONG OTHER PROVISIONS, A CONFLICT OF INTEREST POLICY. THAT POLICY COVERS ALL OF THE ORGANIZATION'S OFFICERS, DIRECTORS, BOARD MEMBERS AND STAFF. THE POLICY IS CIRCULATED TO ALL COVERED PERSONS, EACH OF WHOM IS REQUIRED TO DISCLOSE ANY FACTS OR RELATIONSHIPS THAT COULD GIVE RISE TO A CONFLICT OF INTEREST, AND TO SIGN THAT DISCLOSURE AFTERACKNOWLEDGING THAT HE OR SHE HAS CAREFULLY READ AND CONSIDERED THE QUESTIONS. WHILE THE POLICY REQUIRES EACH COVERED PERSON TO DISCLOSE VOLUNTARILY ANY TRANSACTION OR RELATIONSHIP THAT HE OR SHE BELIEVES TO RESULT IN A CONFLICT OF INTEREST, THE ORGANIZATION'S OFFICERS, DIRECTORS, BOARD MEMBERS AND STAFF ARE ALSO INSTRUCTED TOREPORT ANY VIOLATION OF THE POLICY TO MANAGEMENT AND/OR THE GOVERNANCE COMMITTEE OF THE BOARD. THE BOARD OF DIRECTORS MAKES THE FINAL DETERMINATION AS TO WHETHER A CONFLICT EXISTS, AND REVIEWS THE RELEVANT FACTS IF A CONFLICT ARISES. IF ANYCOVERED PERSON HAS A CONFLICT, HE OR SHE IS PROHIBITED FROM PARTICIPATING IN BOTH THE DELIBERATION PROCESS AND THE DECISION-MAKING PROCESS WITH RESPECT TO THE RELEVANT TRANSACTION. FURTHER, EACH COVERED PERSON IS REQUIRED TO UPDATE HIS OR HER DISCLOSURE STATEMENT IMMEDIATELY IF AT ANY TIME DURING THEIR SERVICE TO THEORGANIZATION THERE OCCURS AN EVENT, CHANGE OR DEVELOPMENT THAT WOULD REQUIRE AN ADDITIONAL DISCLOSURE. Form 990, Part VI, Section B, Line 15a MEMBERS OF THE BOARD NEGOTIATED THE COMPENSATION AND BENEFITS FOR THE GENERAL DIRECTOR IN JUNE OF 2015, WHICH RESULTED IN A WRITTEN EMPLOYMENT CONTRACT. THE TERM OF THE EMPLOYMENT CONTRACT WAS EXTENDED UNTIL JUNE 2024. IN SETTING THE GENERAL DIRECTOR'S COMPENSATION AND BENEFITS, MEMBERS OF THE BOARD REVIEWED THE GENERAL DIRECTORS MERIT AND PRODUCTIVITY. Form 990, Part VI, Section B, Line 15b THE GENERAL DIRECTOR EVALUATES AND SETS OFFICER AND KEY EMPLOYEE COMPENSATION. COMPENSATION FOR OFFICERS OR KEY EMPLOYEES IN 2022 CHANGED DUE TO MERIT & PRODUCTIVITY GOALS. Form 990, Part VI, Section C, Line 19 SAN DIEGO OPERA ASSOCIATION MAKES ITS AUDITED FINANCIALS, CORPORATE BYLAWS, BOARD OF DIRECTORS GOVERNANCE GUIDELINES, CONFLICT OF INTEREST POLICY AND COMMITTEE CHARTERS AVAILABLE ON ITS WEBSITE. SAN DIEGO OPERA ASSOC ENDOWMENT TRUST PO BOX 804358 CHICAGO IL 60680 330519746 SUPPORT SDO CA 501(C)(3) 12A NA false false false false false false false false false false false false false false false false false false false true SAN DIEGO OPERA ASSOC ENDOWMENT TRUST s 189614 Cost