2024-08-07T14:18:32-07:00 2023-09-30 680260103 REGALIA & ASSOCIATES CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2022-10-01 946084831 Merola Opera Program MERO 4159362315 601 Van Ness Avenue Ste S San Francisco CA 94102 Mark Shattuck Dir of Finance 4159362315 2024-08-07 true true Douglas W Regalia P00186389 9253140390 2022 2024-08-08 14:25:15Z Patrick Wilken 601 Van Ness Avenue Ste S San Francisco CA 94102 14268171 false X www.merola.org X 1957 CA Merola Opera Program's mission is the continuing education and professional training of the finest young operatic talent and the development of this talent into professional opera singers, pianists, conductors, and directors of the highest artistic caliber. 34 34 11 60 0 2323888 3530374 130087 123688 1029982 1637473 -20256 -6386 3463701 5285149 152953 187553 0 996163 882026 0 664633 2777125 2687045 3926241 3756624 -462540 1528525 35714221 39312804 472397 302607 35241824 39010197 Merola Opera Program is a San Francisco-based training program for opera singers, pianists, and stage directors. false false 2538170 187553 123688 THE MEROLA OPERA PROGRAM:IN GENERAL, MORE THAN 1200 ARTISTS BETWEEN THE AGES OF 20 AND 34 AUDITION AT SITESACROSS THE COUNTRY AND APPROXIMATELY 30 ARE CHOSEN TO PARTICIPATE IN THE MEROLA OPERA PROGRAM. MEROLA PARTICIPANTS RECEIVE INTENSIVE TRAINING FOR 11-12WEEKS. THE PROGRAM IS OFFERED FREE OF FINANCIAL BURDEN TO THE ARTISTS, INCLUDING ALL IN-PERSON AND ONLINE TRAINING, AND A WEEKLY STIPEND. PARTICIPANTS ARE ELIGIBLE FOR CAREER GRANTS FOR THE NEXT 5 YEARS AND FIVE WERE SELECTED TO BE ADLER FELLOWS WITH THE SAN FRANCISCO OPERA IN 2023. The program includes: MUSICAL STYLE AND INTERPRETATION; STAGE TECHNIQUE; ENSEMBLE WORK; MOVEMENT;ACCOMPANIMENT; MAKEUP; ACTING; STAGE COMBAT; CONDUCTING; VOCAL ROLE COACHING; PROMPTING; LANGUAGES AND DICTION; AND CAREER COACHING.A HIGHLIGHT OF THE PROGRAM IS THE OFFERING OF MASTER CLASSES, WHERE SOME OFOPERA'S MOST EXCITING LEGENDS TRANSFER THEIR KNOWLEDGE TO THE NEXT GENERATION OFOPERA ARTISTS. PARTICIPANTS HAVE SEVERAL CHANCES TO DEMONSTRATE THEIR ARTISTIC GROWTH AS THEY PERFORM FULLY STAGED OPERAS DURING THE SUMMER, A SCENES CONCERT, AND THE FAMED MEROLA GRAND FINALE AT THE SAN FRANCISCO WAR MEMORIAL OPERA HOUSE. THE PROGRAM IS OFFERED FREE OF FINANCIAL BURDEN TO THE ARTISTS, INCLUDING THEIR TRANSPORTATION, HOUSING, ALL TRAINING, AND A WEEKLY STIPEND. TO ACCOMPLISH THIS GOAL, THE PROGRAM RELIES ON THE SUPPORT OF NUMEROUS INDIVIDUALS, FOUNDATIONS, AND OTHER GRANTING ENTITIES.MEROLA ARTISTS COMPLETE THE PROGRAM WITH A CLEAR IDEA OF WHAT THEIR NEXT STEPS WILL BE MUSICALLY, ARTISTICALLY, AND TECHNICALLY AS THEY PURSUE THEIR CAREERS IN OPERA. SOME STUDENTS PARTICIPATE IN THE PROGRAM FOR A SECOND SUMMER AND A SELECT FEW GO ON TO BECOME ADLER FELLOWS WITH THE SAN FRANCISCO OPERA. 2538170 true true false false false false false false false true true true false false true true true false false false true false true false true false false false true true false false false false false false false false true false false false false false false false false true 61 0 true 11 true false false false false false true true false 0 false false false false false false false X 34 34 false false false false true true true true true false false true true true true true true true true false CA X X X X Mark Shattuck 4159362315 601 Van Ness Avenue Suite S San Francisco CA 94102 Jean Kellogg Exec Director 35.00 0.00 X 166340 0 27130 Nancy Petrisko Dir of Advancement 35.00 0.00 139388 0 17853 Mark Shattuck Dir of Finance 35.00 0.00 X 134033 0 22384 Patrick Wilken Chairman 10.00 0.00 X X 0 0 0 Jayne Davis Vice Chairman 5.00 0.00 X X 0 0 0 Barbara Bruser Clark President 10.00 0.00 X X 0 0 0 Ruth Uchimura Vice President 5.00 0.00 X X 0 0 0 Christopher Wiseman Vice President 5.00 0.00 X X 0 0 0 Dr James Cross Vice President 5.00 0.00 X X 0 0 0 Jeanne Dorward Secretary 5.00 0.00 X X 0 0 0 Robert B Jacoby Treasurer 5.00 0.00 X X 0 0 0 Robert Beadle Director 2.00 0.00 X 0 0 0 Adam Arthur Bier Director 2.00 0.00 X 0 0 0 Jennifer Brahm Director 2.00 0.00 X 0 0 0 Carlyn Clause Director 2.00 0.00 X 0 0 0 Michael Colbruno Director 2.00 0.00 X 0 0 0 The Hon Marie Collins Director 2.00 0.00 X 0 0 0 George Crow Director 2.00 0.00 X 0 0 0 Michael Darnaud Director 2.00 0.00 X 0 0 0 Ileana Facchini Director 2.00 0.00 X 0 0 0 Beatrice Gomory Director 2.00 0.00 X 0 0 0 Mary Henderson Director 2.00 0.00 X 0 0 0 Sylvia Lindsey Director 2.00 0.00 X 0 0 0 Lindsay MacDermid Director 2.00 0.00 X 0 0 0 Dr Myron Marx Director 2.00 0.00 X 0 0 0 Donald McGee Director 2.00 0.00 X 0 0 0 Robert Mison Director 2.00 0.00 X 0 0 0 Carlos Penikis Director 2.00 0.00 X 0 0 0 Pamela Rigg Director 2.00 0.00 X 0 0 0 James Busterud Director 2.00 0.00 X 0 0 0 David Stein Director 2.00 0.00 X 0 0 0 Camille Chan Director 2.00 0.00 X 0 0 0 Aaron Fan Director 2.00 0.00 X 0 0 0 Carol Weitz Director 2.00 0.00 X 0 0 0 Susan York Director 2.00 0.00 X 0 0 0 Dennis Zhang Director 2.00 0.00 X 0 0 0 Stephen Zilles Vice President 5.00 0.00 X X 0 0 0 439761 67367 3 false true false San Francisco Opera Association 301 Van Ness Avenue San Francisco CA 94102 Artist Training 1701065 1 89761 90075 3350538 86031 3530374 Performance Revenues 711130 123688 123688 123688 1207212 1207212 0 0 0 9344324 8914063 430261 430261 430261 62573 89761 68959 -6386 0 0 0 5285149 123688 1637473 0 163745 163745 23808 23808 0 354962 124237 85191 145534 0 419202 146721 100609 171872 22998 8049 5519 9430 29947 10481 7187 12279 54917 19221 13180 22516 0 0 21678 21678 0 0 241077 241077 47962 12775 4711 30476 121034 121034 0 0 0 128576 43661 29939 54976 0 0 0 0 0 2584 2584 0 Contracted Artist Dev (SFOA) 1701065 1683308 17757 Lodging 155687 155687 Hospitality 89075 73457 192 15426 Printing and Publications 75675 46474 29201 102632 26546 41954 34132 3756624 2538170 553821 664633 597535 391152 1824449 1847517 12677 138487 0 0 0 0 0 103681 22875 103388 95552 6320 7836 31024855 33946322 1391794 2292306 0 0 752910 666309 35714221 39312804 139298 86374 333099 216233 472397 302607 X 17857892 20395927 17383932 18614270 35241824 39010197 35714221 39312804 X 1528525 2209291 3994 26563 X false true X true false X 2086245 5397873 3952228 2323888 3530374 17290608 0 0 2086245 5397873 3952228 2323888 3530374 17290608 4449809 12840799 1033154 1038594 960516 1160778 1637473 5830515 0 0 23121123 518589 0.55540 0.55700 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 33189935 1944929 3561291 187553 1519088 36989514 40985726 940565 -7082859 152953 1500544 33189935 34152581 2882723 5358502 335836 1072244 40985726 29584290 3156109 2738238 348338 977718 34152581 29358066 308664 1437107 203538 1316009 29584290 0.49700 0.46250 0.04050 false false false 103388 95552 7836 7836 2292306 Operating lease payable 216233 216233 X 7283426 2209291 3500 26563 2239354 5044072 241077 241077 5285149 3519047 3500 3500 3515547 241077 241077 3756624 Part V, Line 4: Intended uses of the endowment fund. Donor designated funds are used according to the donors' designated purposes. These and board designated funds are used for purposes such as sponsorship of productions and artists and support of career grant program. Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, Merola is required to report information regarding its exposure to various tax positions taken by Merola and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that Merola has adequately evaluated its current tax positions and has concluded that as of September 30, 2023, Merola does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.Merola has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that Merola continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Merola may periodically receive unrelated business income (such as program advertising income) requiring Merola to file separate tax returns under federal and state statutes. Under such conditions, Merola calculates and accrues the applicable taxes. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Change in value of CRT $26563 true Europe 0 0 Career Grants 4624 North America 0 0 Career Grants 5811 East Asia/Pacific 0 0 Career Grants 13373 23808 23808 Career Grants East Asia/Pacific 6 13373 Checks Cost Basis Career Grants Europe 2 4624 Checks Cost Basis Career Grants North America 1 5811 Checks Cost Basis false false false false false false Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US The organization awards career grants to further the opera careers of alumni who apply within five years of their participation in the program. In order to remain eligible, grantees must return a career grant usage report along with applicable expense receipts/invoices in a timely manner. Those failing to follow this procedure may not be considered for another two quarterly grant cycles. Part III, Line 1 - Estimated Number of Recipients 9 X X X X X X X false Annual Benefit Gala 152334 89761 62573 7750 42386 5950 12873 152334 89761 62573 7750 42386 5950 12873 68959 -6386 false 0 0 Career Grants 62 163745 Cost Basis Additional Supplemental Information Merola awards career grants in order to further the opera careers of certain alumni who apply within five years of their participation in the Program. In order to remain eligible, grantees must timely return a career grant usage report along with applicable expenses receipts, invoices, and other supporting documentation. Those failing to follow this procedure may not be considered for another two quarterly grant cycles. X X X X false false false false false false false false false Jean Kellogg Exec Director 166340 8083 19047 193470 Mark Shattuck Dir of Finance 134033 6219 16165 156417 Nancy Petrisko Dir of Advancement 139388 599 17254 157241 Jayne Davis Vice Chairman Member of SFOA false Barbara Bruser Clark President Member of SFOA false Sylvia R Lindsey Director Member of SFOA false Mary Henderson Director Member of SFOA false Pamela Z Rigg Director Member of SFOA false Schedule L, Part V Supplemental Information Schedule L, Part IV, Business Transactions Involving Interested Persons: (A) Name of Person: Jayne Davis(D) Description of Transaction: JAYNE DAVIS IS A BOARD MEMBER OF SANFRANCISCO OPERA ASSOCIATION (SFOA). SFOA PROVIDED CONTRACTED SERVICESTO MEROLA WHICH TOTALED $1,701,065 DURING THE YEAR ENDED SEPTEMBER 30, 2023.(A) NAME OF PERSON: Barbara Bruser Clark(D) DESCRIPTION OF TRANSACTION: Barbara Bruser Clark IS A BOARD MEMBER OF SANFRANCISCO OPERA ASSOCIATION (SFOA). SFOA PROVIDED CONTRACTED SERVICESTO MEROLA WHICH TOTALED $1,701,065 DURING THE YEAR ENDED SEPTEMBER 30, 2023.(A) NAME OF PERSON: SYLVIA R LINDSEY(D) DESCRIPTION OF TRANSACTION: SYLVIA R LINDSEY IS A BOARD MEMBER OFSAN FRANCISCO OPERA ASSOCIATION (SFOA). SFOA PROVIDED CONTRACTED SERVICESTO MEROLA WHICH TOTALED $1,701,065 DURING THE YEAR ENDED SEPTEMBER 30, 2023.(A) NAME OF PERSON: MARY HENDERSON(D) DESCRIPTION OF TRANSACTION: MARY HENDERSON'S HUSBAND CRAIG HENDERSONIS A BOARD MEMBER OF SAN FRANCISCO OPERA ASSOCIATION (SFOA). SFOA PROVIDED CONTRACTED SERVICES TO MEROLA WHICH TOTALED $1,701,065 DURING THE YEAR ENDED SEPTEMBER 30, 2023.(A) NAME OF PERSON: PAMELA Z RIGG(D) DESCRIPTION OF TRANSACTION: PAMELA Z RIGG'S HUSBAND RICHARD RIGG ISA BOARD MEMBER OF SAN FRANCISCO OPERA ASSOCIATION (SFOA). SFOA PROVIDED CONTRACTED SERVICES TO MEROLA WHICH TOTALED $1,701,065 DURING THE YEAR ENDED SEPTEMBER 30, 2023.NONE OF THE INDIVIDUALS LISTED ABOVE WHO ARE MEMBERS OF THE SFOA BOARD BENEFITTED PERSONALLY FROM PAYMENTS MADE BY MEROLA TO SFOA. X 4 43794 FMV X Food and beverages 1 26257 FMV X Wine 9 15980 FMV false false false Form 990, Part VI, Section A, Line 1a In accordance with common practice in the nonprofit community, the Board delegates certain matters to The Executive Committee, which is empowered to act between board meetings if necessary, and sometimes with specifically delegated authority to act in particular areas on behalf of the full board. The composition of executive committee includes selected members of the board of directors. Form 990, Part VI, Section A, Line 6 The voting members of the Corporation in any given year shall be those individuals who have contributed to the Corporation $250 or more during the previous fiscal year. No person may hold more than one voting membership, and no fractional memberships shall be held. The Board of Directors may prescribe additional terms and conditions upon which voting members shall be admitted to the Corporation and under which renewals will be permitted. Any person with the approval of the Board of Directors shall be eligible to become a nonvoting member of the Corporation. The Board of Directors shall determine the criteria for nonvoting membership, which may, but need not, include financial support of the activities of the Corporation. The terms of voting and nonvoting memberships shall be one year. There shall be no fees, dues or assessments levied or charged against members. All members are subject to these By-laws, and all volunteers must be members. Form 990, Part VI, Section A, Line 7a The membership group of Merola Opera Program has the right to participate in the voting for individuals to be elevated to Merolas governing body (its Board of Directors). Form 990, Part VI, Section A, Line 7b Merola Opera Program has only one class of membership. Certain actions by the Board of Directors are subject to review and approval by the members. Form 990, Part VI, Section B, Line 11b FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS THEN REVIEWED BYTHE ORGANIZATION'S MANAGEMENT, A MEMBER OF THE BOARD OF DIRECTORS, MEMBERS OF THE AUDIT COMMITTEE AND THE EXECUTIVE DIRECTOR. AFTER A FULL REVIEW, THE FINAL VERSION OF THE TAX RETURN IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S BOARD OF DIRECTORS. A REPRESENTATIVE OF MANAGEMENT APPROVES THE FINAL FORM 990 WHICH IS THEN E-FILED WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Section B, Line 12c MEMBERS OF THE BOARD OF DIRECTORS REVIEW ALL POTENTIAL CONFLICTS OF INTEREST ATLEAST ANNUALLY. ALL PERSONNEL AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE (INWRITING) POTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS. LOANS BETWEEN THEORGANIZATION AND MEMBERS OF MANAGEMENT AND THE BOARD ARE STRICTLY PROHIBITED. THEORGANIZATION SEEKS FULL TRANSPARENCY ON ALL RELATIONSHIPS. ANY POTENTIAL CONFLICTS (IN FACT OR APPEARANCE) ARE DISCUSSED OPENLY AND RESOLVED IN ACCORDANCE WITH THE ORGANIZATION'S POLICIES AND PROCEDURES. Form 990, Part VI, Section B, Line 15a MEMBERS OF THE BOARD OF DIRECTORS REVIEW THE COMPENSATION OF ALL HIGH-LEVEL PERSONNEL PERIODICALLY IN ACCORDANCE WITH IRS RULES AND REGULATIONS. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES. EVERY EFFORT IS MADE TO ENSURE THAT THE PROCESS IS THOROUGH AND TRANSPARENT IN ACCORDANCE WITH IRS GUIDELINES AND THE ORGANIZATION'S POLICIES AND PROCEDURES. Form 990, Part VI, Section B, Line 15b COMPENSATION OF OTHER HIGH-LEVEL PERSONNEL IS REVIEWED PERIODICALLY BY MEMBERS OF MANAGEMENT. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES AND ALL RELATED BENEFITS. ALL DECISIONS ARE THEN DOCUMENTED IN PERSONNEL FILES. Form 990, Part VI, Section C, Line 18 Tax returns are available for download from several websites and by request from the organization's office in San Francisco California. Form 990, Part VI, Section C, Line 19 ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGALFILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BYTAX AUTHORITIES AND THE GENERAL PUBLIC. TAX RETURNS ARE POSTED ANNUALLY TOWWW.GUIDESTAR.ORG (WHERE IT IS AVAILABLE FOR VIEWING AS AN ELECTRONIC COPY) AND ARE ALSO AVAILABLE BY REQUEST FROM THE ORGANIZATION'S OFFICE IN SAN FRANCISCO, CALIFORNIA. Form 990, Part XI, Line 9 Change in value of CRT = $26563