2025-08-15T11:18:56-07:00 2024-09-30 680260103 REGALIA BERGER & BERGER CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2023-10-01 946084831 Merola Opera Program MERO 4159362315 601 Van Ness Avenue Ste S San Francisco CA 94102 Sean Waugh Exec Director 4159362315 2025-08-15 true true Douglas Regalia P00186389 9253140390 2023 2025-03-06 01:10:19Z Patrick Wilken 601 Van Ness Avenue Ste S San Francisco CA 94102 44129659 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. 31 31 10 60 0 3530374 2401790 123688 113728 1637473 5371824 -6386 -54847 5285149 7832495 187553 164894 0 882026 835605 0 492842 2687045 2997387 3756624 3997886 1528525 3834609 39312804 45576945 302607 212750 39010197 45364195 Merola Opera Program is a San Francisco-based training program for opera singers, pianists, and stage directors. false false 2736877 164894 113728 THE MEROLA OPERA PROGRAM:THE MEROLA OPERA PROGRAM IS A NATIONALLY RECOGNIZED SUMMER TRAINING PROGRAM THAT SELECTS APPROXIMATELY 30 EMERGING OPERA ARTISTS FROM OVER 1,300 APPLICANTS AGED 20 TO 34 THROUGH A COMPETITIVE AUDITION PROCESS. THE 9- TO 12-WEEK PROGRAM PREPARES PARTICIPANTS FOR SUSTAINABLE CAREERS THROUGH VOCAL, DRAMATIC, AND PROFESSIONAL DEVELOPMENT TRAINING. MEROLA ENJOYS A UNIQUE PARTNERSHIP WITH SAN FRANCISCO OPERA, WHERE SOME ALUMNI ADVANCE TO THE PRESTIGIOUS ADLER FELLOWSHIP, AND OTHERS JOIN OPERA COMPANIES AND TRAINING PROGRAMS NATIONALLY AND INTERNATIONALLY. PARTICIPANTS RECEIVE HOUSING, TRANSPORTATION, TRAINING, AND A WEEKLY STIPEND AT NO COST. THE PROGRAM INTEGRATES TRAINING IN VOCAL STYLE, ROLE INTERPRETATION, ACTING, STAGECRAFT, MOVEMENT, CONDUCTING, PROMPTING, LANGUAGES, AND CAREER DEVELOPMENT, WITH A SPECIAL FOCUS ON HOLISTIC ARTIST PREPARATION. MASTER CLASSES LED BY INTERNATIONALLY RENOWNED FACULTY OFFER DEEP INSIGHT INTO THE CRAFT, WHILE PUBLIC PERFORMANCESINCLUDING FULLY STAGED OPERAS, A SCENES PROGRAM, AND THE MEROLA GRAND FINALEALLOW PARTICIPANTS TO SHOWCASE THEIR GROWTH AND TALENT TO BROAD AUDIENCES. MEROLA PROVIDES THIS TRAINING ENTIRELY FREE TO PARTICIPANTS, FUNDED THROUGH THE SUPPORT OF INDIVIDUAL DONORS, FOUNDATIONS, AND GRANTING AGENCIES. THE PROGRAM EQUIPS ARTISTS WITH A STRONG PROFESSIONAL FOUNDATION AND A CLEAR PATH FORWARD, SUPPORTING THEIR CAREER TRAJECTORIES THROUGH POST-PROGRAM GRANTS, MENTORSHIP, AND A GLOBAL ALUMNI NETWORK. 2736877 true true false false false false false false false true true false 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 79 0 true 10 true false false false false false true true false 0 false false false false false false false X 31 31 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 Sean Waugh 4159362315 601 Van Ness Avenue Suite S San Francisco CA 94102 Jean Kellogg Exec Director 35.00 0.00 X 166340 0 18300 Mark Shattuck Dir of Finance 35.00 0.00 X 134033 0 23217 Nancy Petrisko Dir of Advancement 35.00 0.00 139388 0 8233 Sean Waugh Exec Director 35.00 0.00 X 26535 0 0 Patrick Wilken Chairman 10.00 0.00 X X 0 0 0 Jayne C Davis Vice Chairman 5.00 0.00 X X 0 0 0 Dr James Cross President 10.00 0.00 X X 0 0 0 Ruth Uchimura Vice President 5.00 0.00 X X 0 0 0 Beatrice Gomory Vice President 5.00 0.00 X X 0 0 0 Jeanne Dorward Secretary 10.00 0.00 X X 0 0 0 Stephen Zilles Treasurer 10.00 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 James Busterud Director 2.00 0.00 X 0 0 0 Barbara Bruser Clark 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 Dr Pamela Zell Rigg Director 2.00 0.00 X 0 0 0 Dr David D 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 466296 49750 3 false true false San Francisco Opera Association 301 Van Ness Avenue San Francisco CA 94102 Artist Training 1906010 1 294074 60075 2047641 321261 2401790 Performance Revenues 711130 113728 113728 113728 1299992 1299992 0 0 0 40294799 36222967 4071832 4071832 4071832 19350 294074 74197 -54847 0 0 0 7832495 113728 5371824 0 130449 130449 34445 34445 0 392967 137538 94313 161116 0 346441 170206 111118 65117 19642 9371 6140 4131 21929 10896 7103 3930 54626 22943 15295 16388 0 728 728 24044 24044 0 0 223309 223309 100893 98858 2035 147044 8869 138175 0 0 0 131596 2830 126745 2021 0 0 0 0 0 6285 6285 0 Contracted Artist Dev (SFOA) 1906010 1906010 Lodging 155946 155164 782 Hospitality 110891 60768 4268 45855 Printing and Publications 80537 53529 226 26782 110104 33859 49735 26510 3997886 2736877 768167 492842 391152 452616 1847517 1631592 138487 4250 0 0 0 0 0 22875 146095 140316 101837 7836 38479 33946322 40390919 2292306 2252363 0 0 666309 660631 39312804 45576945 86374 123195 216233 89555 302607 212750 X 20395927 23460841 18614270 21903354 39010197 45364195 39312804 45576945 X 3834609 2407400 111989 X false true X true false X 5397873 3952228 2323888 3530374 2401790 17606153 0 0 5397873 3952228 2323888 3530374 2401790 17606153 5105068 12501085 1038594 960516 1160778 1637473 5371824 10169185 0 0 27775338 423656 0.45010 0.55540 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 36989514 821427 7559653 164111 1714637 43491846 33189935 1944929 3561291 187553 1519088 36989514 40985726 940565 -7082859 152953 1500544 33189935 34152581 2882723 5358502 335836 1072244 40985726 29584290 3156109 2738238 348338 977718 34152581 0.49650 0.42670 0.07680 false false false 103388 95552 7836 36928 6285 30643 38479 Operating lease payable 89555 89555 X 10182353 2407400 53778 111989 2573167 7609186 223309 223309 7832495 3828355 53778 53778 3774577 223309 223309 3997886 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, 2024, 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 $111989 true Europe 0 0 Career Grants 13749 North America 0 0 Career Grants 2205 East Asia/Pacific 0 0 Career Grants 15790 Central America 0 0 Career Grants 2701 34445 34445 Career Grants Central America 1 2701 Checks Cost Basis Career Grants East Asia/Pacific 5 15790 Checks Cost Basis Career Grants Europe 4 13749 Checks Cost Basis Career Grants North America 2 2205 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 12 X X X X X X X false Annual Benefit Gala 313424 294074 19350 54170 9875 10152 313424 294074 19350 54170 9875 10152 74197 -54847 false 0 0 Career Grants 53 129666 Cost Basis Artist Emergency Assistance 1 783 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 8433 9867 184640 Mark Shattuck Dir of Finance 134033 6761 16456 157250 Jayne Davis Vice Chairman Member of SFOA false Dr James Cross President Member of SFOA false Sylvia R Lindsey Director Member of SFOA false Jennifer Brahm 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 $1,906,010 DURING THE YEAR ENDED SEPTEMBER 30, 2024.(A) NAME OF PERSON: Dr. James Cross(D) DESCRIPTION OF TRANSACTION: Dr. James Cross IS A BOARD MEMBER OF SANFRANCISCO OPERA ASSOCIATION (SFOA). SFOA PROVIDED CONTRACTED SERVICESTO MEROLA WHICH TOTALED $1,906,010 DURING THE YEAR ENDED SEPTEMBER 30, 2024.(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 $1,906,010 DURING THE YEAR ENDED SEPTEMBER 30, 2024.(A) NAME OF PERSON: Jennifer Brahm(D) DESCRIPTION OF TRANSACTION: Jennifer Brahm IS A BOARD MEMBER OFSAN FRANCISCO OPERA ASSOCIATION (SFOA). SFOA PROVIDED CONTRACTED SERVICESTO MEROLA WHICH TOTALED $1,906,010 DURING THE YEAR ENDED SEPTEMBER 30, 2024.NONE OF THE INDIVIDUALS LISTED ABOVE WHO ARE MEMBERS OF THE SFOA BOARD BENEFITTED PERSONALLY FROM PAYMENTS MADE BY MEROLA TO SFOA. X 5 295508 FMV X Food and beverages 1 25753 Fair value 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 voting members of the corporation elect the directors of the corporation for staggered 1- and 3-year terms at the corporation's annual meeting, subject to the filling of vacancies by the board. Form 990, Part VI, Section A, Line 7b The election of directors of the corporation (subject to the filling of vacancies by the board) and certain amendments to the corporation's bylaws require the approval of the voting members of the corporation. 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 = $111989