2024-04-02T12:54:27-04:00 2023-06-30 472461346 WELLS CPA LLC 215 N FRONT ST STE 110 COLUMBUS OH 43215 990 2022-07-01 311020676 THE OPERA ASSOCIATION OF CENTRAL OHIO OPER 6144618101 55 EAST STATE STREET COLUMBUS OH 43215 FEMI ADEYANJU PRESIDENT 6144618101 2024-02-26 FEMI ADEYANJU 999009999 false DONALD WELLS P01867509 6143968974 2024-02-26 X 2022 2023-04-26 12:10:37Z OPERA COLUMBUS JULIA NOULIN-MERAT 55 EAST STATE STREET COLUMBUS OH 43215 1283191 false X WWW.OPERACOLUMBUS.ORG X 1981 OH OPERA COLUMBUS ENRICHES CENTRAL OHIO BY EDUCATING, ENLIGHTENING, AND ENTERTAINING PEOPLE OF ALL AGES AND BACKGROUNDS THROUGH THE LIVE MUSIC THEATRE EXPERIENCE BY EMPLOYING A DIVERSE AND FAR-FLUNG SUPPLY OF CREATIVE TALENT, IDEAS AND ARTISTICE ENERGIES. 23 23 7 99 0 1005510 864359 132104 198432 148 43 150069 183697 1287831 1246531 20300 20300 0 292661 276646 0 85076 1093749 1035742 1406710 1332688 -118879 -86157 1269312 1289276 71114 52984 1198198 1236292 X OPERA COLUMBUS ENRICHES CENTRAL OHIO BY EDUCATING, ENLIGHTENING, AND ENTERTAINING PEOPLE OF ALL AGES AND BACKGROUNDS THROUGH THE LIVE MUSIC THEATRE EXPERIENCE BY EMPLOYING A DIVERSE AND FAR-FLUNG SUPPLY OF CREATIVE TALENT, IDEAS AND ARTISTICE ENERGIES. false false 814233 188832 PRODUCTIONS: FOUNDED IN 1981, OPERA COLUMBUS BRINGS THE FULL GRANDEUR OF OPERA TO COLUMBUS STAGES WTIH LUSH MAINSTAGE PRODUCTIONS AND CREATIVE EDUCATION AND COMMUNITY ENGAGEMENTS PROGRAMS. UNDER THE VISION OF GENERAL DIRECTOR AND CEO JULIA NOULIN-MIRAT, OPERA COLUMBUS IS REDEFINING AND REIMAGINING THE CONCEPT OF REGIONAL OPERA WITH WORLD-CLASS PRODUCTIONS THAT CELEBRATE EXTRAORDINARY TALENT AND ARTISTIC PARTNERSHIPS, ENGAGING A NEW, DIVERSE AUDIENCE FOR THIS MOST MAGNIFICENT OF ART FORMS. FROM GROUNDBREAKING COLLABORATIONS TO INNOVATIVE AND BREATHTAKING PRODUCTIONS, OPERA COLUMBUS IS PASSIONATE ABOUT CREATING ARTISTIC MOMENTS FOR EACH AND EVERY PATRON. 105490 2000 EDUCATION PROGRAMS: OUR YOUTH EDUCATION PROGRAMS SUPPORT CHILDREN'S LEARNING AND DEVELOPMENT, BUILDING AN APPRECIATION FOR OPERA AND THE ARTS WHILE TEACHING IMPORTANT LIFE LESSONS. WE ARE AN ESSENTIAL PART OF OUR COMMUNITY'S SOCIAL AND EMOTIONAL FABRIC. WE INVEST IN COLUMBUS' FUTURE THROUGH OUR EDUCATIONAL AND COMMUNITY PROGRAMMING, INCLUDING OPERA GOES TO SCHOOL TOUR, PERFORMANCE WORKSHOPS, CONCERTS IN THE CLASSROOM, OPERA REHEARSAL PREVIEWS, SKETCH OPERA, STUDENT DRESS REHEARSALS, SOUTHERN THEATRE TOURS AND FREE STUDENT TICKETS. OPERA COLUMBUS WILL CONTINUE OUR MISSION TO ADVANCE THE EXPERIENCE AND THE ART OF OPERA BY EDUCATING AND INSPIRING ALL GENERATIONS THROUGH A WELL-ROUNDED EDUCATION, WITH THE OBJECTIVE OF PREPARING THE FUTURE GENERATIONS TO MAKE AN IMPACT IN OUR COMMUNITY. 42547 7600 VOCAL COMPETITION: THE PURPOSE OF THE ANNUAL, INTERNATIONALLY-RECOGNIZED IRMA M. COOPER-ARTHUR AND HETTY BING VOCAL COMPETITION IS TO EMPOWER AND CELEBRATE YOUNG, EMERGING ARTISTS THROUGH CASH PRIZES AND AUDITION EXPERIENCE. THIS COMPETITION DISCOVERS TALENT, REVEALS ARTISTIC OPPORTUNITY, AND ENGAGES THE NEXT GENERATION INTO THE PROFESSIONAL OPERA COMMUNITY. FOUNDED IN 1983, THE COMPETITION ATTRACTS EXCEPTIONAL ARTISTS EACH YEAR, HELPING TO LAUNCH THE CAREERS OF MANY OF ITS COMPETITORS. FORMER WINNERS INCLUDE INTERNATIONALLY-RENOWNED SUPERSTAR DENYCE GRAVES AND METROPOLITAN OPERA ARTISTS DINA KUZNETSOVA, RICHARD PAUL FINK, SUSAN FOSTER, LUCAS MEACHEM, AND ALYSON CAMBRIDGE. THE ENCOURAGEMENT AWARD (LAUNCHED IN 2013) HONORS A TALENTED HIGH SCHOOL OR UNDERGRADUATE ARTIST FROM CENTRAL OHIO, WHO RECEIVES A CASH PRIZE AND AN OPPORTUNITY TO PERFORM AT THE VOCAL COMPETITION FINALS. 962270 true true false false false false false false false true false false false true false true true false false false false false false false true false false false true false false false false false false false false false false false false false false false false false false true 84 0 7 true false false false false false true true false false false false false false false false X 23 23 false true false false false false false true true false false true true true true true false true false false X KAISER CONSULTING 6143001088 34 GRACE DRIVE POWELL OH 43065 JULIA NOULIN-MERAT CEO 50.00 X 115793 0 0 FEMI ADEYANJU PRESIDENT 2.00 X X 0 0 0 ALLISON STEINER VP / FINANCE 2.00 X X 0 0 0 BRANDON KIM BOARD GOVERN 2.00 X X 0 0 0 GERARD BASALLA SECRETARY 2.00 X X 0 0 0 BILL MILLER PAST PRESIDE 2.00 X X 0 0 0 JOHANNA DESTFANO PHD LIFE TRUSTEE 1.00 X 0 0 0 WILLIAM T GROVE LIFE TRUSTEE 1.00 X 0 0 0 STANLEY D ROSS LIFE TRUSTEE 1.00 X 0 0 0 SHELDON A TAFT LIFE TRUSTEE 1.00 X 0 0 0 CHARLES C WARNER LIFE TRUSTEE 1.00 X 0 0 0 PATRICIA MORRISON LIFE TRUSTEE 1.00 X 0 0 0 GEORGE ARNOLD TRUSTEE 1.00 X 0 0 0 TODD MAJIDZADEH TRUSTEE 2.00 X X 0 0 0 ARTHUR GH BING TRUSTEE 1.00 X 0 0 0 MARILU FABER TRUSTEE 1.00 X 0 0 0 DONELL R GRUBBS TRUSTEE 1.00 X 0 0 0 SHAWN HOMAN TRUSTEE 1.00 X 0 0 0 MEGAN MCALISTER TRUSTEE 1.00 X 0 0 0 DOUG MCINTYRE TRUSTEE 1.00 X 0 0 0 BOB PHILIPS TRUSTEE 1.00 X 0 0 0 VALARIE WILLIAMS TRUSTEE 1.00 X 0 0 0 BENJAMIN TRACY TRUSTEE 1.00 X 0 0 0 CAROLINE ROCCO TRUSTEE 1.00 X 0 0 0 115793 1 false false false 639328 225031 864359 ADMISSIONS 711130 189728 189728 AUDITION INCOME 711130 6704 6704 COMMUNITY OUTREACH 611710 2000 2000 198432 43 43 178438 36660 141778 OTHER INCOME 900099 41919 41919 41919 1246531 240394 20300 20300 115793 87470 22661 5662 117747 88935 23047 5765 43106 32330 8621 2155 149095 46226 101741 1128 74700 73250 1450 76444 33681 40528 2235 6437 232 4919 1286 44034 39459 4575 123713 107007 16417 289 12199 12199 PRODUCTION COSTS 421845 416161 2381 3303 MANAGEMENT & TICKET FEES 91670 14420 15450 61800 MISCELLANEOUS 20775 433 20339 3 DUES & SUBSCRIPTIONS 11573 11573 3257 2366 891 1332688 962270 285342 85076 268743 189682 277684 341177 14735 11538 11955 3882 696195 742997 1269312 1289276 41614 52984 29500 71114 52984 X 410568 418280 787630 818012 1198198 1236292 1269312 1289276 X -86157 62148 62103 X false true X true false X 1305410 1013365 1230608 1057560 864359 5471302 1305410 1013365 1230608 1057560 864359 5471302 269085 5202217 11545 14 117 148 43 11867 47536 41919 89455 5572624 1281650 0.93350 0.91980 X PART II, LINE 10 OTHER INCOME 89,455 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 696195 7100 43881 20000 2494 742997 667034 170000 -85392 52554 2893 696195 537640 131449 2055 667034 568302 30662 537640 528526 39776 568302 0.30000 0.70000 true false BNFCL INTEREST IN 3RD PARTY ASSETS 742997 742997 X 1407442 62148 62103 36660 160911 1246531 1246531 1369348 36660 36660 1332688 1332688 SCHEDULE D, PAGE 2, PART V, LINE 4 ENDOWMENT FUNDS ARE USED PRIMARILY TO ASSIST WITH FUNDING OF AWARDS FOR THE ASSOCIATION'S VOCAL COMPETITION. SCHEDULE D, PAGE 3, PART X THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). THE ASSOCIATION HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THERE WERE NO INTEREST OR PENALTIES RECOGNIZED IN THE STATEMENT OF ACTIVITIES AND CHANGE IN NET ASSETS FOR THE YEARS ENDED JUNE 30, 2023 AND 2022 RELATED TO UNCERTAIN TAX POSITIONS. THE STATUTORY TAX YEARS SUBSEQUENT TO 2018 REMAIN OPEN TO EXAMINATION. SCHEDULE D, PAGE 4, PART XI, LINE 2D DIRECT FUNDRAISING EXPENSES 36,660 SCHEDULE D, PAGE 4, PART XI, LINE 4B DIRECT FUNDRAISING EXPENSES 0 SCHEDULE D, PAGE 4, PART XII, LINE 2D DIRECT FUNDRAISING EXPENSES 36,660 OPERA GALA 178438 178438 2803 33857 178438 178438 2803 33857 36660 141778 false VOCAL COMPETITION AWARDS 5 20300 SCHEDULE I, PAGE 4, PART IV SCHEDULE I, PART III FOR THE PAST 39 SEASONS, THE COOPER-BING COMPETITION HAS BEEN AN INTERNATIONALLY-RECOGNIZED VOCAL COMPETITION THAT EMPOWERS AND CELEBRATES YOUNG, EMERGING ARTISTS. THIS COMPETITION DISCOVERS TALENT, REVEALS ARTISTIC OPPORTUNITY, AND ENGAGES THE NEXT GENERATION INTO THE PROFESSIONAL OPERA COMMUNITY. THE COMPETITION IS JUDGED BY A PROFESSIONAL JUDGING PANEL AND ALSO AN AUDIENCE CHOICE AWARD. FORM 990 - ORGANIZATION'S MISSION OPERA COLUMBUS ENRICHES CENTRAL OHIO BY EDUCATING, ENLIGHTENING, AND ENTERTAINING PEOPLE OF ALL AGES AND BACKGROUNDS THROUGH THE LIVE MUSIC THEATRE EXPERIENCE BY EMPLOYING A DIVERSE AND FAR-FLUNG SUPPLY OF CREATIVE TALENT, IDEAS AND ARTISTICE ENERGIES. FORM 990, PAGE 2, PART III, LINE 4B EDUCATION PROGRAMS: OUR YOUTH EDUCATION PROGRAMS SUPPORT CHILDREN'S LEARNING AND DEVELOPMENT, BUILDING AN APPRECIATION FOR OPERA AND THE ARTS WHILE TEACHING IMPORTANT LIFE LESSONS. WE ARE AN ESSENTIAL PART OF OUR COMMUNITY'S SOCIAL AND EMOTIONAL FABRIC. WE INVEST IN COLUMBUS' FUTURE THROUGH OUR EDUCATIONAL AND COMMUNITY PROGRAMMING, INCLUDING OPERA GOES TO SCHOOL TOUR, PERFORMANCE WORKSHOPS, CONCERTS IN THE CLASSROOM, OPERA REHEARSAL PREVIEWS, SKETCH OPERA, STUDENT DRESS REHEARSALS, SOUTHERN THEATRE TOURS AND FREE STUDENT TICKETS. OPERA COLUMBUS WILL CONTINUE OUR MISSION TO ADVANCE THE EXPERIENCE AND THE ART OF OPERA BY EDUCATING AND INSPIRING ALL GENERATIONS THROUGH A WELL-ROUNDED EDUCATION, WITH THE OBJECTIVE OF PREPARING THE FUTURE GENERATIONS TO MAKE AN IMPACT IN OUR COMMUNITY. FORM 990, PAGE 2, PART III, LINE 4C VOCAL COMPETITION: THE PURPOSE OF THE ANNUAL, INTERNATIONALLY-RECOGNIZED IRMA M. COOPER-ARTHUR AND HETTY BING VOCAL COMPETITION IS TO EMPOWER AND CELEBRATE YOUNG, EMERGING ARTISTS THROUGH CASH PRIZES AND AUDITION EXPERIENCE. THIS COMPETITION DISCOVERS TALENT, REVEALS ARTISTIC OPPORTUNITY, AND ENGAGES THE NEXT GENERATION INTO THE PROFESSIONAL OPERA COMMUNITY. FOUNDED IN 1983, THE COMPETITION ATTRACTS EXCEPTIONAL ARTISTS EACH YEAR, HELPING TO LAUNCH THE CAREERS OF MANY OF ITS COMPETITORS. FORMER WINNERS INCLUDE INTERNATIONALLY-RENOWNED SUPERSTAR DENYCE GRAVES AND METROPOLITAN OPERA ARTISTS DINA KUZNETSOVA, RICHARD PAUL FINK, SUSAN FOSTER, LUCAS MEACHEM, AND ALYSON CAMBRIDGE. THE ENCOURAGEMENT AWARD (LAUNCHED IN 2013) HONORS A TALENTED HIGH SCHOOL OR UNDERGRADUATE ARTIST FROM CENTRAL OHIO, WHO RECEIVES A CASH PRIZE AND AN OPPORTUNITY TO PERFORM AT THE VOCAL COMPETITION FINALS. FORM 990, PAGE 6, PART VI, LINE 3 THE ASSOCIATION HAS A MANAGEMENT AGREEMENT WITH THE COLUMBUS ASSOCIATION FOR THE PERFORMING ARTS (CAPA). UNDER THIS AGREEMENT CAPA PROVIDES CERTAIN MANAGEMENT, FINANCIAL, AND MARKETING SERVICES TO THE ASSOCIATION. THE ASSOCIATION BOARD CONTINUES TO PROVIDE OVERSIGHT AND STRATEGIC DIRECTION TO BOTH THE ASSOCIATION STAFF AND CAPA IN ITS CAPACITY AS MANAGEMENT COMPANY. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED BY THE ACCOUNTING STAFF IN DETAIL, AND BY THE EXECUTIVE DIRECTOR. THE FORM 990 IS THEN DISTRIBUTED TO THE GOVERNING BODY PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE POLICY IS DISTRIBUTED ON AN ANNUAL BASIS, AND MEMBERS OF THE GOVERNING BODY ARE REQUIRED TO SIGN A FORM ACKNOWLEDGING RECEIPT AND UNDERSTANDING OF THE POLICY, AND DOCUMENTING ANY RELATIONSHIPS THEY HAVE AS AN EMPLOYEE OR BOARD MEMBER WITH OTHER ORGANIZATIONS. FORM 990, PAGE 6, PART VI, LINE 15A A 3RD PARTY CONSULTANT COACHED AND EDUCATED THE BOARD ON COMPENSATION OF OFFICIALS. THE CONSULTANT REVIEWED THE ORGANIZATION'S COMPENSATION LEVELS DURING THE HIRING PROCESS USING COMPARABLE INDUSTRY DATA. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 DIRECT FUNDRAISING EXPENSES 36,660 DIRECT FUNDRAISING EXPENSES 0 DIRECT FUNDRAISING EXPENSES -36,660