2026-06-08T16:48:14-04:00 2025-06-30 464473957 EASOM & EASOM 230 PERIMETER CROSSING MACON GA 31210 990 2024-07-01 260848843 OCONEE PERFORMING ARTS SOCIETY INC OCON 7064676000 4980-A CAREY STATION ROAD GREENSBORO GA 30642 GLENN GRIFFITH TREASURER 7064676000 2025-11-11 true false BRENTON L EASOM CPA P02378506 4784774666 2026-05-28 2024 2025-03-06 01:10:19Z X BARRY SELVIDGE 1432694 false X WWW.OPAS.ORG X 2007 GA THE MISSION OF THE OCONEE PERFORMING ARTS SOCIETY (OPAS)IS TO ENTERTAIN, ENRICH, AND EDUCATE OUR DIVERSE REGIONAL COMMUNITY WITH HIGH QUALITY PERFORMING ARTS. 10 10 3 20 0 728325 776764 487436 541759 7514 25506 163962 66907 1387237 1410936 11375 14600 0 254106 229167 0 37014 1204712 1165607 1470193 1409374 -82956 1562 920219 1062599 53170 183345 867049 879254 THE MISSION OF THE OCONEE PERFORMING ARTS SOCIETY (OPAS)IS TO ENTERTAIN, ENRICH, AND EDUCATE OUR DIVERSE REGIONAL COMMUNITY WITH HIGH QUALITY PERFORMING ARTS. false false 1125512 14600 556049 THE OCONEE PERFORMING ARTS SOCIETY IS A NON-PROFIT PERFORMING ARTS ORGANIZATION THAT PRESENTS A VARIETY OF HIGH QUALITY PERFORMING ARTS EXPERIENCES WHILE HELPING TO FOSTER A SENSE OF SHARED COMMUNITY THROUGH THE ARTS. 17467 11216 THE OCONEE PERFORMING ARTS SOCIETY BRINGS LIFE ENRICHING EDUCATION PROGRAMS TO THOUSANDS OF LOCAL, RURAL SCHOOL CHILDREN EACH YEAR THROUGH AMAZING LIVE THEATER PERFORMANCES, PERFORMING ARTS SCHOLARSHIPS, AND A YOUTH CHORUS. 1142979 true true false false false false false false false false true false false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 34 0 true 3 true false false false false false false false false false false false false X 10 10 false false false false true false false true true false false true true true true false false true true false GA X THE ORGANIZATION 7064676000 4980 CAREY STATION RD GREENSBORO GA 30642 X DOUGLAS LABRECQUE EXECUTIVE DI 40.00 X 141600 0 0 TIM HONG DIRECTOR 2.00 X 0 0 0 KIM CHRONOS DIRECTOR 2.00 X 0 0 0 TONYA MILLER DIRECTOR 2.00 X 0 0 0 JOHANNA FOSTER SECRETARY 2.00 X X 0 0 0 GLENN GRIFFITH TREASURER 2.00 X X 0 0 0 RIEZL BAKER DIRECTOR 2.00 X 0 0 0 BEN NORTHROP DIRECTOR 2.00 X 0 0 0 MARGIE EDDY-FORBES DIRECTOR 2.00 X 0 0 0 BARRY SELVIDGE CHAIRMAN 2.00 X X 0 0 0 CHRIS GRIFFITH DIRECTOR 2.00 X 0 0 0 141600 1 false false false X 439879 21000 315885 776764 TICKET SALES 711110 432310 432310 SPONSORSHIPS 900099 109449 109449 541759 25506 25506 88665 21758 66907 1410936 567265 14600 14600 212700 160278 31182 21240 16467 11692 2634 2141 26050 26050 95612 28684 66928 58888 47110 2356 9422 11010 8921 1671 418 37591 7518 28193 1880 41539 38216 3323 10628 8715 1913 9044 9044 PRODUCTIONS 525955 525955 ENTERTAINERS 216536 216536 OTHER EXPENSES 60209 25820 34389 PRINTING AND PUBLICATIONS 42898 40458 2440 29647 17191 12456 1409374 1142979 229381 37014 X 173350 404874 205637 209000 167626 70647 31611 14165 115837 91308 34402 24529 306093 337884 1500 1500 920219 1062599 18170 14923 35000 168422 53170 183345 X 867049 879254 867049 879254 920219 1062599 X 1562 10643 X false false false X 725781 412296 904283 728325 776764 3547449 725781 412296 904283 728325 776764 3547449 3547449 5086 1937 7134 7514 21671 394 394 3569514 1395291 0.99380 0.99070 X PART II, LINE 10 394 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 115837 91308 24529 24529 AUCTION 88665 88665 21758 88665 88665 21758 21758 66907 FORM 990, PAGE 1, ITEM B THE ORGANIZATION IS FILING AN AMENDED FORM 990 FOR THE YEAR ENDED JUNE 30, 2025 TO CORRECT CERTAIN REVENUE CLASSIFICATION AND TIMING ITEMS IDENTIFIED AFTER THE ORIGINAL FILING. GRANT REVENUE WAS REDUCED BY 18,900. IN ADDITION, 30,000 OF DEFERRED REVENUE WAS RECOGNIZED AS CURRENT YEAR REVENUE. THESE ADJUSTMENTS INCREASED THE ORGANIZATION'S CHANGE IN NET ASSETS FROM (9538) TO 1562. THE AMENDMENT DOES NOT MATERIALLY AFFECT THE ORGANIZATION'S OPERATIONS OR EXEMPT PURPOSE. 1. PART I, LINE 8 CURRENT YEAR COLUMN CHANGED FROM 765,664 TO 776,764 2. PART I, LINE 12 CURRENT YEAR COLUMN CHANGED FROM 1,399,836 TO 1,410,936 3. PART I, LINE 19 CURRENT YEAR COLUMN CHANGED FROM -9,538 TO 1,562 4. PART I, LINE 20 CURRENT YEAR COLUMN CHANGED FROM 1,081,499 TO 1,062,599 5. PART I, LINE 21 CURRENT YEAR COLUMN CHANGED FROM 213,345 TO 183,345 6. PART I, LINE 22 CURRENT YEAR COLUMN CHANGED FROM 868,154 TO 879,254 7. PART VIII, LINE 1E CHANGED FROM 39,900 TO 21,000 8. PART VIII, LINE 1F CHANGED FROM 285,885 TO 315,885 9. PART VIII, LINE H COLUMN A CHANGED FROM 765,664 TO 776,764 10. PART VIII, LINE 12 COLUMN A CHANGED FROM 1,399,836 TO 1,410,936 11. PART X, LINE 4 END OF YEAR COLUMN CHANGED FROM 89,547 TO 70,647 12. PART X, LINE 16 END OF YEAR COLUMN CHANGED FROM 1,081,499 TO 1,062,599 13. PART X, LINE 26 END OF YEAR COLUMN CHANGED FROM 213,345 TO 183,345 14. PART X, LINE 27 END OF YEAR COLUMN CHANGED FROM 868,154 TO 879,254 15. PART X, LINE 33 END OF YEAR COLUMN CHANGED FROM 1,081,499 TO 1,062,599 16. PART XI, LINE 1 CHANGED FROM 1,399,836 TO 1,410,936 17. PART XI, LINE 3 CHANGED FROM -9,538 TO 1,562 18. PART XI, LINE 10 CHANGED FROM 868,154 TO 879,254 FORM 990, PAGE 6, PART VI, LINE 6 DONORS ARE GIVEN ONE YEAR MEMBERSHIPS AT LEVELS DETERMINED BY THE AMOUNT OF DONATIONS. FORM 990, PAGE 6, PART VI, LINE 11B THE FINANCE COMMITTEE WILL REVIEW THE 990 AND THEN SHARE THE 990 WITH THE FULL BOARD BEFORE IT IS FILED WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C TO ENSURE THE CORPORATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: 1. WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION AND THE RESULT OF ARM'S LENGTH BARGAINING. 2. WHETHER PARTNERSHIPS, JOINT VENTURES AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFIRM TO THE CORPORATION'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OF PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES, AND DO NOT RESULT IN INUREMENT, MEANING NO EXCESSIVE BENEFIT MAY BE RECEIVED AS A RESULT OF EMPLOYMENT OR ASSOCIATION WITH THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 15A BOARD OF DIRECTORS DETERMINES COMPENSATION FOR OFFICERS OR KEY EMPLOYEES. COMPENSATION ARRANGEMENTS AND BENEFITS ARE DETERMINED TO BE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION AND THE RESULT OF ARM'S LENGTH BARGAINING. FORM 990, PAGE 6, PART VI, LINE 15B BOARD OF DIRECTORS DETERMINES COMPENSATION FOR OFFICERS OR KEY EMPLOYEES. COMPENSATION ARRANGEMENTS AND BENEFITS ARE DETERMINED TO BE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION AND THE RESULTS OF ARM'S LENGTH BARGAINING. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.