2024-05-14T03:46:53-00:00 2023-06-30 834701972 LEWIS SHARPSTONE & CO 5850 CANOGA AVE SUITE 400 WOODLAND HILLS CA 91367 990 2022-07-01 953387074 LONG BEACH OPERA LONG 5624707464 115 PINE AVE STE 550 Long Beach CA 90802 MARJORIE BEALE INTERIM MANAGING DIRECTOR 5624707464 2024-05-14 true MARJORIE BEALE 999009999 LEWIS SHARPSTONE P02256953 8185701960 2024-05-14 X 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MARJORIE BEALE 115 PINE AVENUE STE 550 LONG BEACH CA 90802 1753430 false X WWW.LONGBEACHOPERA.ORG X 1979 CA ENGAGING PEOPLE THROUGH PROVOCATIVE MEANINGFUL EXPERIENCES THAT CHALLENGE, CONNECT AND INSPIRE. LONG BEACH OPERA LBO PRODUCES OPERAS IN PERFORMING ARTS VENUES IN LONG BEACH AND REGIONALLY. 11 11 59 21 0 1667040 1620487 139161 132859 230 84 0 1806431 1753430 0 0 650883 641838 0 158428 1229405 1051421 1880288 1693259 -73857 60171 302587 423740 191630 346584 110957 77156 ENGAGING PEOPLE THROUGH PROVOCATIVE MEANINGFUL EXPERIENCES THAT CHALLENGE, CONNECT AND INSPIRE. LONG BEACH OPERA PRODUCES OPERAS IN PERFORMING ARTS VENUES IN LONG BEACH AND REGIONALLY, AND PRODUCES OPERA FOR YOUTH IN SCHOOLS. false false 1212692 132859 IN FY 23, LONG BEACH OPERA PRESENTED FOUR DISTINCT PROGRAMS THE WORLD PREMIERE OF KATE SOPERS THE ROMANCE OF THE ROSE AT THE WARNER GRAND THEATRE IN SAN PEDRO 1176 ATTENDEES WHICH WAS RECEIVED TO NATIONAL CRITICAL ACCLAIM CHRIS EMILES THE HORSE, A DANCE OPERA AND INSTALLATION PIECE PERFORMED AT RANCHO LOS ALAMITOS IN LONG BEACH 215 ATTENDEES THE FEAST, AN IMMERSIVE PERFORMANCE OF BAROQUE ARIAS FEATURING DANCERS FROM THE MARTHA GRAHAM DANCE COMPANY, PERFORMED IN ISAMU NOGUCHIS CALIFORNIA SCENARIO AND THE SAMUELI THEATRE IN COSTA MESAS SEGERSTROM CENTER FOR THE ARTS 226 ATTENDEES AND THE RECITAL, A LIVE PERFORMANCE OF SCHUBERTS DIE SCHONE MULLERIN WITH AI-GENERATED VISUALS IN CONJUNCTION WITH OUR ANNUAL FILM FESTIVAL 265 ATTENDEES. 8748 OPERA ENCOUNTER IS LBOS EDUCATION INITIATIVE. IT INCLUDES OPERA PERFORMANCES IN SCHOOLS AND DISCOUNTED TICKETS TO STUDENTS AND LOW-INCOME FAMILIES FOR DRESS REHEARSALS. THE PROGRAM GENERALLY INCLUDES SERVING SEVERAL SCHOOLS AND AS MANY AS 1500 STUDENTS PER YEAR. 1221440 true true false false false false false false false false true false false false true true true false false false false false false false false false false false false false false false false true false false false false true false false false false false false false false true 81 0 59 true false false false false false false false false false false false false false X 11 11 false false false false false false false true true false false true true true true true true true false false CA X X MARJORIE BEALE 5624707464 115 PINE AVE STE 550 LONG BEACH CA 90802 X JENNIFER RIVERA EXECUTIVE DIRECTOR AND CEO 040.00 X 125000 0 8029 ROBERT BRAUN TO JUN 2023 PRESIDENT 006.00 X X 0 0 0 ALLAN DINKOFF TO DEC 2022 VICE PRESIDENT 002.00 X X 0 0 0 SUSAN BIENKOWSKI TREASURER 002.00 X X 0 0 0 MARK TAYLOR SECRETARY 002.00 X X 0 0 0 BARBARA BOIES DIRECTOR 001.00 X 0 0 0 DIANA HOBSON DIRECTOR 001.00 X 0 0 0 KEITH SIMMONS DIRECTOR 001.00 X 0 0 0 VINA SPIEHLER DIRECTOR 001.00 X 0 0 0 SALLY KURNICK TO JUN 2023 DIRECTOR 001.00 X 0 0 0 KAREN MOLLESON SEE SCHEDULE O VICE PRESIDENT 002.00 X X 0 0 0 PK FONSWORTH DIRECTOR 001.00 X 0 0 0 GRETA MANDELL DIRECTOR 001.00 X 0 0 0 MARJORIE BEALE SEE SCHEDULE O PRESIDENT 010.00 X X 0 0 0 GREGG LOUBIER FROM MAR 2023 DIRECTOR 001.00 X 0 0 0 125000 8029 1 false false false 566257 1054230 231143 1620487 PRODUCTION INCOME 711110 132859 132859 132859 84 84 1753430 132859 84 0 0 0 0 133610 66805 40083 26722 0 454520 302196 74376 77948 0 9601 9601 44107 28599 6995 8513 0 3710 3710 16200 16200 0 0 0 24123 21946 2177 12785 326 12154 305 5651 1782 3869 15363 15363 69483 14733 54750 47211 46338 629 244 0 7780 7656 26 98 6655 6655 0 0 27882 27882 PRODUCTION RELATED EXPENSES 760366 689706 42990 27670 BANK FEES 16270 3740 1309 11221 PRINTING AND DESIGN 15031 14750 281 MEALS AND CATERING 7350 3195 906 3249 15561 4305 11256 1693259 1221440 313391 158428 133689 151429 143527 158658 25088 2772 43432 43432 283 110881 302587 423740 96630 123063 25000 70000 100000 123521 191630 346584 X 109207 77156 1750 110957 77156 302587 423740 X 60171 -208 -93764 X X false true X true false X 686039 1176207 1284463 1667040 1620487 6434236 285655 75775 96747 139161 132859 730197 971694 1251982 1381210 1806201 1753346 7164433 247824 311000 257274 753285 410682 1980065 247824 311000 257274 753285 410682 1980065 5184368 773 230 84 1087 0 773 230 84 1087 4960 4960 2990 2990 979644 1251982 1381983 1806431 1753430 7173470 0.72270 0.72270 0.00020 0.00010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 43432 43432 Financial derivatives and other financial products Closely-held equity interests Federal income taxes RIGHT OF USE - LEASE LIABILITY 123521 123521 X 1753222 -208 -208 1753430 1753430 1693259 1693259 1693259 X 2 THE ORGANIZATION IS EXEMPT FROM INCOME TAX UNDER SECTION 501C3 OF THE INTERNAL REVENUE CODE IRC AND SECTION 23701D OF THE CALIFORNIA TAX CODE. CONTRIBUTIONS TO THE ORGANIZATION ARE DEDUCTIBLE FOR TAX PURPOSES UNDER SECTION 170C2 OF THE IRC. THE ORGANIZATION IS NOT A PRIVATE FOUNDATION. THE ORGANIZATION EVALUATES UNCERTAIN TAX POSITIONS WHEREBY THE EFFECT OF THE UNCERTAINTY WOULD BE RECORDED IF THE TAX POSITIONS WILL, MORE LIKELY THAN NOT, BE SUSTAINED UPON EXAMINATION. AS OF JUNE 30, 2023, MANAGEMENT DOES NOT BELIEVE THE ORGANIZATION HAS ANY UNCERTAIN TAX POSITIONS REQUIRING ACCRUAL OR DISCLOSURE. THE ORGANIZATION IS SUBJECT TO POTENTIAL INCOME TAX AUDITS ON OPEN TAX YEARS BY ANY TAXING JURISDICTION IN WHICH IT OPERATES. THE STATUTE OF LIMITATIONS FOR FEDERAL AND CALIFORNIA STATE PURPOSES IS GENERALLY THREE AND FOUR YEARS, RESPECTIVELY. SUE BIENKOWSKI BOARD MEMBER WORKING CAPITAL X 150000 false true true Part II Line 1F AT JUNE 30, 2023 THERE WAS NO OUTSTANDING BALANCE DUE. X 2 206143 X OFFICER LOAN FORGIVENESS 1 25000 true true Part I Line 2 THE NUMBER IN COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTORS. 2 INDIVIDUALS MADE CONTRIBUTIONS. Part I Line 25 THIS LINE ITEM REPRENTS LOAN FORGIVENESS FROM AN INTERESTED PERSON, SUE BIENKOWSKI. THE NUMBER IN COLUMN B REPRESENTS THE NUMBER OF LOANS. Part I Line 32B THE ORGANIZATION HAS A BROKERAGE ACCOUNT WITH GOLDMAN-LANCASTER INC., LONG BEACH, CA, TO RECEIVE DONATIONS OF APPRECIATED STOCK. THE STOCK IS SOLD WHEN THE GENERAL DIRECTOR HAS APPROVED THE SALE. Form 990, Part VI, Line 11B THE FINANCE COMMITTEE REVIEWS THE 990 IN DETAIL AND APPROVES. THE FULL BOARD RECEIVES A COPY FOR REVIEW AND COMMENT PRIOR TO SUBMISSION. Form 990, Part VI, Line 12C THE GOVERNANCE COMMITTEE OF THE BOARD IS RESPONSIBLE FOR MONITORING AND ENFORCING THE CONFLICT OF INTEREST POLICY FOR BOARD MEMBERS, OFFICERS AND EXECUTIVE STAFF. THE COMMITTEE ENSURES ALL BOARD MEMBERS UNDERSTAND THE POLICY AND HAVE MADE KNOWN ALL POSSIBLE CONFLICTS. Form 990, Part VI, Line 15A FOR THE EXECUTIVE DIRECTOR/CEO SIMILAR POSITIONS IN SIMILAR PERFORMING ARTS ORGANIZATIONS ARE REVIEWED FOR COMPARISON AND THE COMPENSATION FOR THIS POSITION IS REVIEWED AND APPROVED AS PART OF THE ANNUAL BUDGETING PROCESS. Form 990, Part VI, Line 19 THE FORM 990 IS AVAILABLE UPON REQUEST AND PROVIDED ONLINE VIA CANDID. MAJOR INDIVIDUAL DONORS RECEIVE AN ABBREVIATED ANNUAL REPORT. ANNUAL FINANCIAL STATEMENTS ARE PROVIDED TO FUNDERS AS PART OF THE GRANT APPLICATION AND REPORTING PROCESS. Form 990, Part VI, Section B, Line 15B THIS HAS BEEN ANSWERED NO AS THERE WERE NO OTHER OFFICERS OR KEY EMPLOYEES AS DEFINED IN FORM 990 INSTRUCTIONS WHO WERE COMPENSATED. Form 990, Part XI, Line 8 DURING THE COURSE OF THE 2022 FISCAL YEAR AUDIT ADJUSTMENTS WERE IDENTIFIED THAT WERE NOT REFLECTED IN THE 2021 FORM 990. THE AGGREGATE AMOUNT OF THESE ADJUSTMENTS WAS -93,763. Form 990, Part VII, Section A, Line 1A KAREN MOLLESON WAS A BOARD MEMBER FOR THE FULL YEAR AND ASSUMED THE POSITION OF VICE PRESIDENT ON JANUARY 1, 2023. Form 990, Part XII, Line 2B DUE TO TURNOVER IN THE ACCOUNTING DEPARTMENT THE JUNE 30, 2023 AUDIT START WAS DELAYED. THE AUDIT IS NOW UNDERWAY AND WILL BE COMPLETED SOON. Form 990, Part VII, Section A, Line 1A MARJORIE BEALE WAS A BOARD MEMBER FOR THE FULL YEAR AND ASSUMED THE POSITION OF PRESIDENT ON JUNE 1, 2023.